In re the Estate of Warden

Fowler, S.—

The appointee of certain property transferred by virtue of the exercise of a power of appointment by the *348decedent herein has appealed from the order assessing a tax upon the value of said property and contends that it is not subject to a transfer tax in this State. William D. Warden died in 1895, leaving a will by which he gave to Clarence Wan den, the decedent herein, a surviving life estate in one-half of a certain trust fund bequeathed to Juliet P. R. Carington for life. He also gave to the decedent the power to appoint the remainder after his surviving life estate in the trust…