In re Estate of Hamilton

*188OPINION

By McClelland, J.

This matter comes before the Court upon the exceptions to the determination of this Court, by which it assessed for taxation the passage of property of a valuation of $50,000.00 from Edwin A. Hamilton, to his trustees, which passage was more than two years prior to the date of the death of Mr. Hamilton. The record shows that on the 13th day of August, 1935, Edwin A. Hamilton entered into a trust agreement with Maggie L. Hamilton, his wife, and Walter H. Hamilton, his son, by the terms of which he delivered to his trustees certain securities of a par value of…