Arbuckle's Estate

Opinion by

Mr. Justice Linn,

These appeals 1 complain of a personal property tax assessment under section 1 of the Act of June 17, 1913, P. L. 507, 72 PS section 4821, as amended. The county presented the claim at the audit of the second and partial account. The property was held taxable within either of two classes: as included in the words (a) “all articles of agreement and accounts bearing interest,” and (b) “all moneys loaned or invested in other States, Territories, tlie District of Columbia, or foreign countries.”

Christina Arbuclde, a resident of Pittsburgh, Pennsylvania, died in 1927,…