Harding's Estate

Stearns, J.,

To alter the provisions of an act of assembly is clearly beyond judicial authority. The Act of June 20, 1919, P. L. 521, relating to the imposition and collection of transfer inheritance tax, specifically defines what property is taxable where the decedent is a non-resident. It is argued, however, that the parties “domesticated” the estate and thereby subjected it to the same tax which the statute imposes upon the estate of a resident decedent. Such result ensues, it is urged, because the Auditing Judge, at the request of all parties, awarded distribution direct to the…