An Act amending the act of June 15, 1961 (P. L. 373, No. 207), entitled "Inheritance and Estate Tax Act of 1961," changing the rate of tax for certain heirs; changing certain provisions relating to the taxation of insurance proceeds, employment benefits and transfers in contemplation of death; changing certain provisions relating to sources of payment and time for payment of such taxes; and increasing the rate of interest for late tax payments.