Swift's Estate

Per Curiam,

This is an appeal by the Commonwealth from a decree of the orphans’ court, which reversed a decision of the register of wills assessing an inheritance tax on the estate of Julia M. Swift, deceased.

Ellen T. Stockdale died March 28, 1896, seized, inter alia, of certain real estate in the City of Philadelphia; it is with respect to the disposition of these properties under her will that the question in this case arises. The portion of the will bearing on the subject is as follows: “First. I give and devise unto my daughter Julia M. Swift [the premises in question] to have and to hold…