Griscom's Estate

Opinion by

Mr. Justice Linn,

These two appeals from assessments, by Philadelphia County, of trust property held (in record No. 445) by Fidelity-Philadelphia Trust Company, Rodman E. Gris-com and Frances C. Griscom, Jr., Trustees, under the will of Frances C. Griscom, and (in No. 446) by Fidelity-Philadelphia Trust Company and Rodman E.. Gris-com, trustees, under the will of Clement A. Griscom, challenge the right of Philadelphia County to tax the whole trust property, instead of one-third in one case, and one-half in the other, for county purposes under the Act of June 17, 1913, P. L. 507, as…