Raub's Estate

Smith, P, J.,

This is an appeal from the appraisement for transfer inheritance tax. The only question before us is as to the valuation of the decedent’s estate and, coincident therewith, the amount of tax collectible. Section 13 of the Act of June 20, 1919, P. L. 521, provides that: “Any person not satisfied with any appraisement of the property of a resident decedent may appeal, within thirty days, to the Orphans’ Court. . . . Upon such appeal, the court may determine all questions of valuation and of the liability of the appraised estate for such tax. . . .”

Stock of the Brunswick Hotel…