In re the Estate of Leavitt

Fowler, S.

The transfer tax appraiser has appraised the property of which the decedent died possessed, and as his re*374port shows that the residuary legatee contends that certain property passed to her under the residuary clause of the will, while the other legatees oppose this contention, it becomes the duty of the surrogate to construe the will in order that the value of the interests of the legatees may be ascertained and a transfer tax imposed, thereon.

The decedent died on the 29th of December, 1912. On the 11th of August, 1908, she executed a will, the seventh paragraph of which reads as…