Bomberger's Estate

Appel, P. J.,

Exceptions on behalf of the Commonwealth to the adjudication filed by this *628court in this estate aver that this court erred in its method of fixing the transfer inheritance tax imposed upon this estate under article I, sec. 1, of the Act of June 20, 1919, P. L. 521, as amended, 72 PS §2301, and the rates at which such taxes are to be calculated under section 2 of this act, as amended by section 1 of the Act of June 24, 1939, P. L. 721, 72 PS §2302.

The Commonwealth’s contention is that no part of the estate is subject to a two percent tax, but that the whole taxable estate is…