Krause's Estate

Opinion by

Mr. Justice Sci-iafper,

The question here to be met is whether the transfers of two funds by Lewis D. Krause in his lifetime to Al-bright College, School of Theology of the Evangelical Church, Reading, Pa., are liable to the transfer inheritance tax. The court below held they are.

The tax is imposed by the Act of June 20, 1919, P. L. 521, as amended, the latest amendment being made by the Act of July 14, 1936, P. L. 44, 72 P.S. 2301. As amended, Art. I, Sec. 1 of the Act reads: “. . .a tax shall be, and is hereby, imposed upon the transfer of any property, real or personal, or of any…