Spangler's Estate

Opinion by

Mr. Justice Simpson,

These eighteen appeals raise a single question, namely, Is the Act of June 20, 1919, P. L. 521, unconstitutional, so far as respects taxes upon transfers “by deed, grant, bargain, sale or gift, made in contemplation of the death of the grantor, vendor or donor, or intended to take effect in possession or enjoyment at or after such death” (section 1, (c)), on the ground that it violates article III, section 3 of the state Constitution, which provides that “No bill, except general appropriation bills, shall be passed containing more than one subject, which shall be…