Cochrane's Estate

Opinion by

Mr. Chief Justice Schaffer,.

The questions here raised relate to the transfer inheritance tax imposed, on joint bank accounts by the Act of July 14, 1936, P. L, 44, 72 PS Sec. 2301.; The Orphans’ Court sustained the tax as levied. Appellant presents two contentions for. our consideration:' (.1) that the Act is unconstitutional because violative of Secr tion 1, Article 9 of the State Constitution, the tax. uniformity clause, and (2) that the appraisement is improperly made, because it includes all the assets of the decedent’s estate in one general appraisement, thus imposing the tax…