  We report a new evaluation of the accretion properties of PDS~70b obtained
with VLT/MUSE. The main difference from previous studies in Haffert et al.
(2019) and Aoyama & Ikoma (2019) is in the mass accretion rate. Simultaneous
multiple line observations, such as H$\alpha$ and H$\beta$, can better
constrain the physical properties of an accreting planet. While we clearly
detected H$\alpha$ emissions from PDS~70b, no H$\beta$ emissions were detected.
We estimate the line flux of H$\beta$ with a 3-$\sigma$ upper limit to be
2.3~$\times$~10$^{-16}$~erg~s$^{-1}$~cm$^{-2}$. The flux ratio $F_{\rm
H\beta}$/$F_{\rm H\alpha}$ for PDS~70b is $<$~0.28. Numerical investigations by
Aoyama et al. (2018) suggest that $F_{\rm H\beta}$/$F_{\rm H\alpha}$ should be
close to unity if the extinction is negligible. We attribute the reduction of
the flux ratio to the extinction, and estimate the extinction of H$\alpha$
($A_{\rm H\alpha}$) for PDS~70b to be $>$~2.0~mag using the interstellar
extinction value. %The expected $A_{\rm H\alpha}$ value in the gap of the
protoplanetary disk at the PDS~70b location is 2.4~mag, which is consistent
with the estimated extinction. By combining with the H$\alpha$ linewidth and
the dereddening line luminosity of H$\alpha$, %we derive the PDS~70b dynamical
mass and mass accretion rate to be \hashimotor{12~$\pm$~3~$M_{\rm Jup}$} and
$\gtrsim$~5~$\times$~10$^{-7}$~$M_{\rm Jup}$~yr$^{-1}$, respectively. we derive
the PDS~70b mass accretion rate to be $\gtrsim$~5~$\times$~10$^{-7}$~$M_{\rm
Jup}$~yr$^{-1}$. The PDS~70b mass accretion rate is an order of magnitude
larger than that of PDS~70. We found that the filling factor $f_{\rm f}$ (the
fractional area of the planetary surface emitting H$\alpha$) is $\gtrsim$0.01,
which is similar to the typical stellar value. The small value of $f_{\rm f}$
indicates that the H$\alpha$ emitting areas are localized at the surface of
PDS~70b.
