Eisenhart's Estate

Gross, P. J.,

This is an appeal from the transfer inheritance tax appraisement in the estate of Raymond H. Eisenhart, late of the City of York, who died January 9, 1948, owning two recorded mortgages as follows:

No. 1, a mortgage given by Eisenhart’s Dairy, Inc., to decedent, dated November 24,1947, in the principal sum of $34,000, with an accompanying bond in the penal sum of $68,000. This mortgage is a first lien on all of the real estate owned by the corporation, consisting of two adjoining tracts of land in the City of York. . . .

This mortgage bears interest at the rate of four percent per…