Rowell's Estate

Opinion by

Mr. Justice Simpson,

Testator died May 2, 1931. By his will he gave to his wife certain realty and personalty absolutely and also an annuity of $1,000 per month, to his sister an annuity of $75 per month, and all the rest and residue of his estate to certain collateral devisees and legatees. He directed “that all devises and bequests shall be paid and made without deduction for any inheritance taxes, and that all inheritance taxes shall be paid out of my residuary estate.” The executors elected to pay all the inheritance taxes due by the estate at once, including those chargeable…