In re the Appeal of the Executors of Dittman

.Lewis, Tice- Ordinary.

From an inheritance transfer tax upon the estate passing under the will of the late Henry I. Dittman, deceased, his executors appeal to the ordinary, under section 18 of the Inheritance Transfer Tax act. P. L. 1909 p. 334. That section provides that any person or corporation dissatisfied with an appraisement or assessment under the act may appeal therefrom to the ordinary.

The appellants, Dittmaw’s executors, contend ihat, constitutionally, they could not be compelled to appeal to the ordinary; that they c-ould have recourse to a writ of certiorari to review *298the…