Taxation — Estate taxes — Proration — Intention — Intent of testator — Direction for payment of taxes — Proration Act.
Where testatrix provided pecuniary legacies in varying amounts to various legatees and then gave her residuary estate "to the pecuniary legatees under this my will, in the same proportions as their original legacies bear to all money bequests hereunder," and then provided that "all estate, inheritance, succession or similar taxes on all legacies herein contained in my will shall be paid from my residuary estate, and be charged to principal thereof," it was Held that the Proration Act of July 2, 1937, P. L. 2762, concerning the proration of Federal estate tax, was inapplicable because of a different direction by the testatrix.
OPINION PER CURIAM, January 4, 1954:
The decree is affirmed on the opinion of Judge BOLGER. Costs to be paid by appellant.