SHOYER, J., June 10, 1960.
The sole issue raised by the exceptions is the right of the Commonwealth to appraise for inheritance tax the transfer of a liquor license from a decedent's estate to a third party. The Pennsylvania Inheritance Tax Act imposes the tax "upon the transfer of any property . . . or of any interest therein . . . to persons . . . when the transfer is by will or by the intestate laws of this Commonwealth from any person dying seized or possessed...
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