Schmuckli's Estate

Opinion by

Mr. Justice Drew,

This case arose in the Orphans’ Court of Lancaster County on an appeal from a supplemental transfer inheritance tax appraisement made by the Commonwealth.

Harry Schmuckli, a citizen of the United States and of Pennsylvania, died intestate at his home in the City of Lancaster on March 14, 1939, leaving to survive him certain heirs. As a World War veteran he had received from the government of the United States, and had in his possession at his death, twenty $50 U. S. of America 3% Adjusted Service Bonds of 1945, of the value of $1,082.42, including accrued interest.…