Webster's Estate

Opinion by

Me. Justice Schaffer,

The important matter here at issue is the correctness of the finding of the court below of the value of a decedent’s real estate for inheritance tax purposes. The Commonwealth appeals.

There are some minor questions to be disposed of. In connection with them we may observe that the State ought not to be too technical in tax matters, particularly under today’s conditions, when high taxes dismay the living and follow the dead into their graves.

The writer of the Commonwealth’s brief takes the position, as he did on oral argument, that the appeal from the…