OPINION BY MR. JUSTICE ALLEN M. STEARNE, January 7, 1952:
The appeals are from an appraisement and assessment of transfer inheritance tax under the Act of June 20, 1919, P.L. 521, as amended, 72 PS section 2301 et seq. The tax is imposed upon "the transfer of any property, real or personal, or of any interest therein or income therefrom in trust or otherwise. . . ." Section 2 of the Act, supra, specifies the rates and how the tax shall be imposed, viz.: upon the ...
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