McEwen Estate

Opinion by

Mr. Chief Justice Maxey,

The Register of Wills of Clarion County, as agent for this Commonwealth, made a transfer inheritance tax appraisement of the assets of the estate of Laura E. McEwen, deceased. In the appraisement, all of the assets held by the Union Trust Company of Pittsburgh as Trustee under a deed of trust of P. C. McEwen and Laura E. McEwen were included as assets of the estate of Laura E. McEwen for inheritance tax purposes at an appraised value of $67,113.50. An appeal by the trustee to tlie Orphans’ Court was dismissed. This appeal followed.

The securities deposited…