In re the Appraisal of the Estate of Haley

Sawyer, S.

This is an appeal from the order of the surrogate fixing and assessing' the transfer tax. The decedent died on the 27th day of January, 1911. Proceedings for the fixing of the transfér tax were duly instituted and the report of the appraiser was filed Hovember 16, 1914. The amount of the estate upon which a tax was imposed was $6,363.64, one-half of which was transferred to a sister and the balance to nieces and a nephew. ■ The share of each niece and- nephew amounted to more than $500.

*476The attorney for the estate contends that there should be an exemption of $5,000 on the share…