Ernst's Estate

Pee Curiam,

Tbe decree is affirmed on tbe following extracts from tbe opinion of Judge Appeu, president judge of tbe court below:

“The decedent died March 2, 1932, testate, and letters testamentary were duly granted to tbe executors named in tbe will. On March 15, 1932, H. J. Taylor was duly appointed appraiser by tbe auditor general of Pennsylvania ‘to make a fair and conscionable appraisement of tbe said estate, and to assess and fix tbe cash value of all annuities in life estates growing out of said estate,’ for tbe purpose of assessing and fixing tbe transfer inheritance tax. Tbe…