Smyser's Estate

Gross, P. J.,

— This is an appeal from the transfer inheritance tax appraisement in the estate of Karvan A. Smyser, late of the City of York, Pa., deceased, filed by Wilbur H. Smyser and Roman J. Smyser as executors and residuary beneficiaries under the will of decedent.

At the hearing on the appeal, instead of producing the' oral testimony of witnesses, a stipulation of facts was filed and it was agreed that the same shall be considered by the court as though witnesses had been called by appellants who would have testified to said facts under objection of the Commonwealth to the competency of…