Kerr Estate

Kohler, P. J.,

This is an appeal taken by York Hospital, a charitable organization, from a transfer inheritance tax appraisement filed by the Commonwealth on September 1, 1960, in the estate of Charles M. Kerr, Sr., deceased. The appraisement *132is in the amount of $216,865.92 and is described as a “remainderman appraisement” stating that the “life tenant: Charles M. Kerr, Jr., died January 29, 1960.” In connection with an audit of the first account of a substituted trustee under the will of decedent, the register of wills, as agent for the Commonwealth, assessed and presented a claim for…