In re the Appraisal of the Estate of Buchanan

Van Derzee, S.

This is an appeal from a decree assessing and fixing a transfer tax upon four several accounts in savings banks which at the time of the death of the decedent, which occurred January 7,1916. had attached to them his name and the name of Elizabeth A. Rawolle, in form and manner hereinafter stated.

The aggregate amount of these deposits was *629$10,067.15, of which, after deducting the statutory-exemption of $1,000, the appraiser has assessed $9,067.15, as part of the decedent’s estate, at the rate of five per cent. From this determination by the appraiser an appeal is taken by the…