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COM. v. MELLON N.B. & TR. CO.

420 Pa. 393 (1966)

Commonwealth v. Mellon National Bank and Trust Company, Appellant.

Supreme Court of Pennsylvania.

January 17, 1966.

Attorney(s) appearing for the Case

Carl F. Chronister, with him A. Sieber Hollinger, William T. Marsh, and Reed, Smith, Shaw & McClay, for appellant.

George W. Keitel, Deputy Attorney General, with him Walter E. Alessandroni, Attorney General, for Commonwealth, appellee.

Charles J. Biddle, with him Leslie M. Swope, and Drinker, Biddle & Reath, for amicus curiae.

Before BELL, C.J., MUSMANNO, JONES, COHEN, EAGEN, O'BRIEN and ROBERTS, JJ.

OPINION BY MR. JUSTICE COHEN, January 17, 1966:

This is an appeal by Mellon National Bank and Trust Company (Mellon) with respect to its shares tax report for the year 1959. The shares tax is imposed by the Act of July 15, 1897, P.L. 292, as amended, 72 P.S. § 1931, and is "at the rate of eight mills upon each dollar of the actual value" of the shares.

In computing its shares tax for 1959,1 Mellon added its capital stock,...

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