Robinson's Estate

Opinion by

Mr. Chief Justice Moschzisker,

This is an appeal by the executors and trustees under the will of Elizabeth W. Robinson, from a decree of the Orphans’ Court of Delaware County, dismissing an appeal taken by the present appellants from the valuation of certain real estate, for transfer inheritance tax purposes, by the official appraiser appointed by the register of wills of that county.

The property in question is located in the State of Illinois, and it was appraised, for purposes of assessing the Pennsylvania transfer inheritance tax, at $144,025. Although, at the time of its…