In re the Appraisal of the Estate of Moulton

Tompkins, S.

Upon the report of the appraiser heretofore made an order was made by the surrogate adjudging the estate ■of the deceased, devised and bequeathed to Bessie H. Winter and Cornelia M. Steeb, liable to the tax imposed by the law taxing gifts, legacies, and collateral inheritances, on the ground that they were nieces of the testator, and that the property transferred to them by the will was subject to the tax of five per cent. From that order an appeal was taken by the persons above named to the surrogate, under the provisions of section 3 of chapter 399 of the Laws of 1892.

It is…