OFFICIAL OPINION No. 29

OFFICIAL OPINION No. 29 Escheat-Handguns-Disposition of, by Secretary of Revenue. 1. Fiscal Code of 1929, 72 P. S. § 1310.l provides that the Secretary of Revenue may convert any escheatable property into cash. 2. The statute does not, however, mandate such conversion into cash. 3. All handguns which escheat to the Commonwealth may legally be destroyed and need not be converted into cash. Honorable Robert P. Kane Secretary of Revenue Commonwealth of Pennsylvania Harrisburg, Pennsylvania Dear Secretary Kane: Harrisburg, Pa., May 4, 1971 We have reviewed your letter of April 14, 1971, concerning the operation of your Escheats Division. In that letter you asked our ad- vice on whether handguns which have escheated to the Commonwealth may be legally destroyed. You indicate in your letter that the sale of handguns has produced an infinitesimal amount of revenue to the Commonwealth, that the records of your Department disclose that not a single person claiming to be the owner of an escheated gun has made a claim for the return of that gun, and that in your judgment the sale of handguns results in further distribution of these weapons which may be used in the per- petration of violent crimes against the public. We have given careful consideration to your request for advice and have concluded that the Department of Revenue may legally destroy any and all handguns which may escheat to the Commonwealth. The law governing the sale of escheatable property by the Secretary of Revenue is found in the amendments of the Fiscal Code of 1929 of 52 OPINIONS OF THE ATTORNEY GENERAL December 22, 1951, P. L. 1721, and the Act of July 28, 1953, P. L. 654, 72 P. S. § 1310.1. That statute provides in relevant part: "Whenever the Secretary of Revenue shall come into the possession of any escheatable property other than cash or real estate, either by escheat or without escheat, it shall be lawful for him to convert such property into cash in the fol- lowing manner": The statute goes on to provide the specific manner in which escheat- able property is to be converted into cash. The statute does not, how- ever, mandate such conversion into cash. Accordingly, you are advised that all hand guns which escheat to the Commonwealth may legally be destroyed and need not be converted into cash. Sincerely, J. SHANE CREAMER, Attorney General.