In re the Transfer Tax on the Estate of Morgan

Thoüvias, S.

— The order fixing the tax was an adjudication, binding on the parties and on the State as to all matters litigated before the appraiser and passed upon by him. The appraiser had the claim of Alexander C. Morgan against the decedent’s estate brought to his attention, but he did not pass upon it for the reason that it was then in litigation, and this fact appears upon the face of his report. The question as to the propriety of a deduction for this claim has, therefore, not yet been determined. The matter will be sent back to the appraiser to take evidence and report what, if any,…