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FED. NAT. MTGE. ASSN. v. MESSNER, ETC.

No. 282.

13 Pa. D. & C. 2d 497 (1957)

Federal National Mortgage Association v. Messner, Secretary of Revenue

Common Pleas Court of Dauphin County, Pennsylvania.

December 19, 1957.

Attorney(s) appearing for the Case

H. O. Schaeffer, for petitioner.

Edward Friedman and Frank F. Truscott, for respondent.

RICHARDS, P. J., December 19, 1957.

This is an action in mandamus, brought by plaintiff, in which it seeks to compel the recording of a deed without the affixing of realty transfer tax stamps. By the Realty Transfer Tax Act of December 27, 1951, P. L. 1742, and the various amendments and reënactments thereof, stamps are required in certain transactions: 72 PS § 3283 et seq. An answer was filed to the complaint, a hearing held and a stipulation of facts filed...

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