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PITTSBURGH v. SMITH

394 Pa. 143 (1958)

Pittsburgh v. Smith, Appellant.

Supreme Court of Pennsylvania.

November 25, 1958.

Attorney(s) appearing for the Case

Joseph S.D. Christof, with him Artemas C. Leslie, and McCloskey, Best & Leslie, for appellant.

Marcus Aaron, II, Assistant City Solicitor, with him J. Frank McKenna, Jr., City Solicitor, for appellee.

Before JONES, C.J., BELL, MUSMANNO, JONES and COHEN, JJ.

OPINION PER CURIAM, November 25, 1958:

The Insurance Commissioner of the Commonwealth of Pennsylvania acting as a statutory liquidator of an insolvent insurance company is not a "public authority" within the meaning of the ordinance of the City of Pittsburgh which excludes "public authorities"; and hence a transfer of real estate made by him as the statutory liquidator is not excluded from taxation under that ordinance imposing a real estate transfer tax.

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