Heberling Estate

Burke, J.,

Testator died March 6,1959, leaving a will dated June 4,1958, which was admitted to probate, upon which letters testamentary were granted to the accountants on March 17, 1959, and proof of publication of the grant of same was submitted and is annexed hereto . . .

At the audit, claims were made on behalf of the City of Philadelphia and the School District of Philadelphia for personal property taxes for the years 1954 and 1955. Such claims are based on an additional assessment made on May 1, 1962 (more than three years *340after decedent’s death), and extending beyond the five year period…