Strunk Estate

Opinion by

Mr. Justice Horace Stern,

The testator, in 1935, bequeathed an interest in remainder to children of his adopted child. Was the legacy subject to Pennsylvania transfer inheritance tax ¡¡at the rate of two per cent or at the rate of ten per cent? From the decision of the court below that the Commonwealth was entitled to the ten per cent tax the legatees appeal.

Our first inheritance tax statute, that of April 7, 1826, P. L. 227, provided that all estates passing by will or under the intestate laws “other than to or for the use of father, mother, husband, wife, children, and lineal…