Crooks' Estate

Rhone, J.,

I

We have concluded that the orphans’ court does have jurisdiction to prorate taxes as set forth in the Act of July 2,1937, P. L. 2762, (1) upon any accounting, or (2) in any appropriate action unless the testator otherwise directs in his will. The Supreme Court held in Jeffery’s Estate, 333 Pa. 15, that a testator was presumed to have known that Federal estate taxes were payable out of his property. He is likewise presumed to have known that the State of Pennsylvania is clothed with power to put in force the Act of 1937, supra, providing for proration of taxes between those who take…