Tracy Estate

Opinion by

Mb. Justice Bok,

Testatrix died on October 3, 1947, and probate of her will and the grant of letters followed. Under her testament the income from her estate was payable to her sisters until the death of the survivor of them, when the corpus was to be distributed to certain named charities.

The surviving sister died on December 1, 1958.

At the time of testatrix’s death the bequests to charity were taxable under the Act of June 20, 1919, P. L. 521, Art. I, §1, as amended, 72 PS §2301. By Acts of May 28,1956, P. L. (1955) 1757, and of July 11,1957, P. L. 821, 72 PS §2301.1, both made…