Ryan Estate

Opinion by

Mr. Justice Arnold,

The surviving spouse of Joseph M. Ryan, deceased, both as an individual and as administratrix of her husband’s estate, appeals from an adjudication of the orphans’ court: (a) entering a surcharge in the sum of $10,000 which she received from the sale of a liquor license issued to her, being a transfer from place to place and from person to person; (b) subjecting the estate to transfer inheritance taxes on the Commonwealth’s appraisement of $5,000 on said liquor license; and (c) surcharging the sum of $1,568 for a beer cool*44ing system alleged to be owned by tbe…