In re Waters

This matter comes before the court upon the exceptions of The Western Bank and Trust Company, executor of the estate of Myrtle lone Waters, deceased, to a former order of this court taxing the succession of an $18,974.50 bequest to Elizabeth B. Dent at the rate of seven per cent without a $500.00 (rather than at the rate of five per cent with a $500.00) exemption.

*35The testatrix died on March 24, 1951. Her son, Barret Waters, predeceased her, and his “widow,” the said Elizabeth B. Dent (formerly Elizabeth B. Waters), subsequently and before the death of the testatrix remarried. Elizabeth’s…