Dorrance's Estate

Opinion by

Me. Justice Linn,

The question is whether the challenged assessment for personal property tax for the year 1935 is authorized by the State Personal Property Tax Act of June 22, 1935, P. L. 414, 72 PS section 3242 et seq., which provides that “All personal property of the classes hereinafter enumerated, owned, held or possessed by any resident whether . . . in his own right, or as . . . trustee . . .” shall be taxed.

The assessment was made against “Ethel M. Dorrance, George M. Dorrance, M.D., Arthur Calbraith Dorrance, et al., Trs.” under the will of John T. Dorrance, deceased, who…