In re Appraisal of the Estate of Burr

SiIíKman, S.

This is an appeal by the county treasurer from the report of the appraiser appointed by this court to value the property of decedent within this State for the purpose of taxation under chapter 399' of the Laws of 1892.

Decedent died in January, 1895, a resident of West Chester, in the State of Pennsylvania, in which State her will was proved and principal administration had. Her husband, Rushton D. Burr, died in Germany in May, 1893, but was at the time of his death a resident of the State of Massachusetts. By his will he gave his property to his wife. Among his assets' were…