Devlin's Estate

van Roden, P. J.,

This is an appeal from the appraisement and assessment for trans*406fer inheritance tax in the amount of $1,864.25, purporting to represent the clear value of the estate of decedent, and upon which the collateral tax was levied at the rate of 10 percent, amounting to $186.43.

It appears from the record that the Department of Revenue appraised the personal estate of decedent in accordance with the inventory and appraisement filed by appellant, as executrix, in the sum of $3,010. No objection has been made thereto by appellant, since such valuation corresponds with her own.…