GIRARD TRUST COMPANY'S CASE

Taxation — Personal property — Limited partnership interest — Acts of June 22, 1935, P. L. 414, July 17, 1936, P. L. 51, and May 18, 1937, P. L. 633.

A limited partnership interest is not taxable under section 3250 of the Personal Property Act of June 22, 1935, P. L. 414, as amended by Act of July 17, 1936, P. L. 51, and Act of May 18, 1937, P. L. 633, which levies a tax upon "moneys owing by solvent debtors, whether by promissory note, or penal or single bill, bond or judgment . . . articles of agreement and accounts bearing interest."

Argued November 26, 1941.

PER CURIAM, January 5, 1942:

The judgment is affirmed on the opinion of President Judge FINLETTER.