Commonwealth v. Taylor's Exr.

Opinion by

Mr. Justice Simpson,

Henry R. Taylor, a resident of the State of New York, died December 4, 1925,- owning a large number of shares of stock of Pennsylvania corporations. By section 1 of the Act of June 20, 1919, P. L. 521, a transfer inheritance tax is imposed upon the transfer of such shares by decedent’s estates. Under section 25 of the statute (P. L. 527), the auditor general appointed an official “to appraise the value of said property,” and, from his appraisement, defendant, the surviving executor of Taylor’s will, appealed to the Court of Common Pleas of Dauphin County, as…