Raub's Estate

Opinion by

Mr. Justice Frazer,

Isabella H. Raub died September 9, 1924. Included in the appraisement of her estate for the purpose of determining the inheritance tax under provisions of the Act of June 20, 1919, P. L. 521, as amended by the Act of May 4, 1921, P. L. 341, were 79 1/3 shares of the capital stock of the Brunswick Hotel Corporation, and 10316 shares of the capital stock of the Raub Supply Company, all of which were registered in her name on the books of the respective corporation. The total appraised value of these shares was |610,228. An appeal was taken from this assessment to…