Camp's Estate

Opinion by

Mr. Justice Schaffer,

The Orphans’ Court of Allegheny County in this proceeding evolved a new method of levying inheritance taxes. Apparently it thought the accumulated experiences on the subject since the passage of the first act levying them in 1826 (Act April 7,1826, P. L. 227), and the customs and practices which have grown up in connection with their imposition and are time honored, had* served their day and should be disregarded. And so, instead of levying them in the ancient way, in the adjudication of the estate now before us, that tribunal has brought forth the idea of…