Craver's Estate

Opinion by

Mr. Justice Drew,

Anna B. Graver died on March 14, 1933, domiciled within this Commonwealth. By her last will and testament, she gave appellant, whom she also named as executor, three leaseholds of Maryland real estate. Her interest in the property in question was that of an assignee of leases for ninety-nine years, renewable forever, subject to the payment of semiannual rentals. Appellant accounted for these leaseholds in ancillary proceedings in the Orphans’ Court of Baltimore City, at which time an inheritance tax was paid by him thereon. The present appeal is from the…