Appeal, No. 185, March T., 1957, from order of Orphans' Court of Mercer County, March T., 1956, No. 136, in re estate of Hugh O. Jones. Order affirmed; reargument refused December 11, 1957.
C. E. Brockway, Sr., with him P. E. Brockway, Jr. and Brockway and Brockway, for appellant.
Ralph S. Snyder, Deputy Attorney General, with him Thomas D. McBride, Attorney General, Bernard Goldstone and Routman, Moore & Goldstone, for appellee.
Before Jones, C.j., Bell, Chidsey, Musmanno, Arnold and Jones, JJ.
OPINION BY MR. JUSTICE BENJAMIN R. JONES
This appeal presents a solitary issue: in the absence of any docket entry in the Register of Wills' office evidencing a final inheritance tax appraisement by the Commonwealth, is the statutory 60 day period for an appeal from the appraisement tolled?
Hugh O. Jones, a resident of Mercer County, died March 4, 1950. Letters testamentary in his estate were issued to the First National Bank of Sharon, Pa., and C. B. Lartz.
On May 14, 1951 the executors filed an inventory and appraisement listing real estate valued at $34,750, personalty valued at $18,578.61, or a total of $53,328.61. In supplement thereto, on July 24, 1951 the executors filed another statement of assets showing realty valued at $49,600, personalty valued at $18,580.61, or a total of $68,180.61. In further supplement thereto, on July 26, 1952, the executors filed another statement of assets showing realty valued at $35,250, personalty valued at $18,580.61, or a total of $53,830.61. On the same day another supplemental statement of assets was filed listing other real estate valued at $2,250.*fn1
Prior to July 26, 1952, the executors filed the required reports with the inheritance tax officials listing real estate valued at $36,850, personalty valued at $18,578.61, or a total value of $55,428.61, and claiming deductions in the amount of $19,298.12.
On July 26, 1952 the Commonwealth's inheritance tax appraiser appraised the estate's assets. In this appraisement the taxing authorities accepted the value of the personalty and the deductions as listed and claimed by the estate; however, the real estate was appraised at $47,000 - an increase over the estate's value of $36,850 - resulting in an increase in the amount of inheritance
tax over and above that acknowledged by and paid, at least ...