Horn Estate

Opinion by

Mr. Justice Allen M. Stearne,

The appeal raises two questions. The first concerns the ownership of rents from real estate, and the second whether all devises and bequests are exempted from transfer inheritance taxes. Both depend upon the construction of a will and codicil.

Testatrix, a childless widow, died July 5,1941, seised of a one-half interest in a property known as the Horn and Oliver property, located in Washington, Pennsylvania. The relevant clause in the will as to the first question reads: “2. I direct my Executors, hereinafter named, to make sale of all my interest in and…