Estate of Watkinson

THE COURT.

A rehearing was granted in this matter in order that the appellants and the several amici curiae might give the court the benefit of oral argument upon the points urged in their respective petitions for rehearing. Upon such argument and submission of the cause the court adheres to its former conclusions as expressed in the opinion of Mr. Justice Richards, pro tern., which opinion, with the insertion of certain more recently cited authorities, reads as follows:

“This appeal is from an order of the superior court confirming the report of the inheritance tax appraiser with relation to…