Case Name: Pittsburgh v. Smith, Appellant
Court: Supreme Court of Pennsylvania
Jurisdiction: Pennsylvania
Decision Date: 1958-11-25
Citations: 394 Pa. 143
Docket Number: Appeal, No. 91
Parties: Pittsburgh v. Smith, Appellant.
Judges: Before Jonhs, C. J., BelHj Musmanno, Jones and Cohen, JJ.
Reporter: Pennsylvania State Reports
Volume: 394
Pages: 143–144

Head Matter:
Pittsburgh v. Smith, Appellant.
Argued October 2, 1958.
Before Jonhs, C. J., BelHj Musmanno, Jones and Cohen, JJ.
November 25, 1958:
Joseph S. D. Christof, with him Artemas C. Leslie. and McCloslcey, Best & Leslie, for appellant.
Marcus Aaron, II, Assistant City Solicitor, with him J. Frank McKenna, Jr., City Solicitor, for appellee.

Opinion:
Opinion
Per Curiam,
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.
Affirmed.