In re the Estate of Christie

Backes, Vice-Ordinary.

This is an appeal from an appraisement of property transferred by the last will and testament of Eobert Christie, deceased, and an assessment thereon of a tax under the Transfer of Property Tax act of 1909. P.' L. 1909 p. 325.

Tlie decedent died May 12th, 1915, a resident of Montclair, leaving a last will and testament, wherein, after pecuniary legacies, he bequeathed the rest of his estate to his executors in trust, to pay one-third of the net income to his wife for life, remainder over absolutely to his next of kin and heirs-at-law her surviving, and the net income of…