Estate of Dalzell

Opinion by

Linn, J.,

The question is whether executors must return for taxation at the 4 mill rate imposed by the Act of June 17, 1913, P. L. 508, securities held by them for purposes of administration, which, if held by individuals, would be subject to that tax. Decedent died testate in October, 1927, domiciled in Allegheny County; letters testamentary were granted in the same month. Appellants’ history of the case states how the question arose: “at the audit [of the executors’ account], however, the representatives of the Commonwealth presented a bill for $857.03 alleged to be due tbe…