Haid Estate

Opinion by

Mr. Justice Allen M. Stearns,

This appeal presents a question concerning the correct method of the appraisement and assessment of transfer inheritance tax under the Act of June 20,1919, P. L. 521 and its supplements, 72 PS, Section 2301, as well as the conclusiveness of such appraisement.

The appeal was taken from a decree of the Orphans’ Court confirming the account of a fiduciary. At the audit the Common-wealth presented a claim for transfer inheritance tax, which the auditing judge disallowed, holding that as the estate had been appraised as insolvent, no tax was due. Between the…