Succession of Golden

OPINION

CLAIBORNE, J.

This case involves the claim of the Inheritance Tax Collector for interest for failure to pay the within tax the period fixed by law.

Mary E. Golden died on May 21, 1924, at the age of 67; she was never married and her parents died before her, her succes*741sion was opened on May 22, 1924.

On May 27, 1924, J. P. H. Ruddy, of Pennsylvania, father of the two minors John K. and James W. Ruddy, distant relatives of the deceased, prayed for and obtained an order for search of a will at the late'residence of the deceased. No will being found, he prayed to be appointed administrator of…