Knowles's Estate

Henderson, J.,

This is an appeal from the appraisement for, and assessment of, transfer inheritance tax. It was heard on petition and answer, and, hence, the facts are all admitted. The appraisement is conceded, as is the tax of 2 per cent, on lineals under the Act of June 20, 1919, *622P. L. 521. The appeal disputes the additional tax of $40,533.59, being the difference between the total Federal credit allowable, 80 per cent., and the normal Pennsylvania tax, which additional tax is imposed under the Act of May 7, 1927, P. L. 859. The appellant contends that this act is unconstitutional, and that…