Monroe's Estate

Thompson, J.,

— The question presented by the exceptions is as to the character of proof required to rebut the presumption of payment of collateral inheritance tax after a period of over twenty-three years.

The tax was due in 1889, and claim for payment of the same was made by the Commonwealth of Pennsylvania in May, 1923.

In Myrtetus’s Estate, 69 Pa. Superior Ct. 318, at p. 320, the court said: “If the tax was due at the death of the testator, twenty years having passed since then, the tax would be presumed to have been paid: Stewart’s Estate, 147 Pa. 383.”

In Ash’s Estate, 202 Pa. 422, at p.…