Leach's Estate

Thompson, J.,

— The exceptions before us are those of the executors of the estate of J. Granville Leach, deceased, to the decree of the hearing judge in dismissing their appeal from the decision of the Register of Wills “assessing transfer tax in $50 upon one-half of the Genealogical Library and manuscript.”

The hearing judge found the facts to be as follows:

“Beginning about the year 1899, the decedent and his sister, May Atherton Leach, began the formation of a Genealogical Library for use in connection with an organization which they established, known as the American Genealogical Company. It…