Baldwin's Exor. v. Barber's Exors.

*371Opinion op the Court by

William Rogers Clay, Commissioner —

Affirming in Part and Reversing in Part.

P. S. Barber, a resident of Nelson county, Kentucky, died intestate in the year 1893. He left an estate of about $400,000. His property consisted largely of real estate, located in Nelson and Bullitt counties, Kentucky, Louisville, Kentucky, Chicago, Illinois, and in the States of Tennessee and Mississippi. He was survived by his wife, Cecelia Barber, and two children, John R. Barber and Amelia L. Baldwin. His son, John R. Barber, and son-in-law, A. B. Baldwin, qualified as his administrators,…