Leach's Estate

Opinion by

Mr. Justice Sadler,

The Commonwealth seeks to recover collateral inheritance tax from the estate of J. Granville Leach based on an appraisement made on its behalf by the register of wills. The property involved was not included in the inventory filed by the executors, as no claim to ownership was made by them. It consisted of an interest in a library acquired jointly by the decedent and his sister, at least as early as 1899, and the additions thereto made from time to time. The value of the half-share was fixed at $500, and a tax of ten per cent on this amount imposed. On appeal, the…