In re the Estate of Mills

Silkman, S.

This is an appeal from a decree dated June 13, 1900, entered upon the report of an appraiser, assessing the transfer tax upon the succession to the estate of Maria F. Mills, deceased.

Maria F. Mills was the daughter of William Abendroth. The will of Mr. Abendroth directed the sale of his real property, and it thus became in equity personalty.

*609His daughter, Mrs. Mills, under his will took a share in the proceeds of the realty.

She survived her father a few years, but died before an actual sale and conversion had taken place.

Mrs. Mills left a will by which her interest in her father’s…