Show MORGAN MUST PAY TAX Art Collection Will Cost Owner Two or Three Million Dollars New York York Although Although the legal limit limi of two years within which J J. J P R Morgan Morgan Mor Mor- gan might have escaped the necessity of paying an inheritance tax upon hi his art collection by giving it to a public publio J institution expired April 1 the Morgan l estate has not signified to the state comptroller its intention to make such sucha a disposition of the collection The Morgan collection now on ex in the Metropolitan Museum of Art has b ben en en estimated to b bl worth between and 70 The inheritance tax on i ihas ii has been estimated at from to I |