District Court, E.D. Pennsylvania February 3, 1925, No. 11084 (Girard Trust Co. v. McCaughn)

DICKINSON, District Judge.

The question raised is a demurrer question. It is , the lawfulness of .a tax exaction. It was admittedly lawful if certain property was properly included- in the “value of the es--tate,” which measures the sum of the tax. This takes us to this property. What is it? The physical things were two pieces of real estate situate on Walnut street, Philadelphia.