Estate of Cullen

Opinion, Mr. Chief Justice Paxson: We are of opinion that the Orphans’ Court took the proper [25] view of the twentieth section of the act of May 6, 1887, relating to the collateral inheritance tax. The opinion of the learned judge below is so clear and satisfactory that we are spared a discussion of the case, and we affirm the decree for the reasons given by him. Decree affirmed, and the appeal dismissed at the costs of the appellants.