OPINION BY MR. JUSTICE MUSMANNO, January 2, 1962:
The appellants in this case — Maude E. Raby and William Stuempfig, Trustees, and The Provident Tradesmen Bank and Trust Co., Substituted Co-Trustee under the will of George Stuempfig, deceased — petitioned the Board of Finance and Revenue of the Commonwealth of Pennsylvania for a refund of Realty
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