In re the Transfer Tax upon Trust Fund Created by Deed of Trust

McAvoy, J.:

A transfer tax was fixed herein upon a transfer of property-conveyed by a trust deed made by the decedent, Amelia R. Dunlap, May 11, 1917, to the Columbia Trust Company as trustee. Decedent died on May 2, 1920. The trust provided that during the life of the grantor the entire income from the trust estate should be paid to the grantor’s four children in equal shares and in monthly installments. Upon the death of any of the four beneficiaries, during the life of the grantor, the income of the share of the one so dying was to be paid during the fife of the grantor to the issue of the…