Wolfe's Estate

Wright, P. J.,

— This is an appeal from the inheritance tax appraisement in the estate of Charles K. Wolfe, late of the City of Harrisburg, deceased. The method of appraising a decedent’s assets and assessing inheritance tax has been set forth by Judge Stearne, now Mr. Justice Stearne, in Borie’s Estate, 13 D. & C. 355, cited with approval in Commonwealth v. Chamberlin Estate, 346 Pa. 472, 474; Haid *454Estate, 347 Pa. 159, 161. The tax itself is not on the transfer of specific property, but an excise on the privilege of inheritance: Tack’s Estate, 325 Pa. 545.

The precise matter here at issue is…