In re Transfer Tax upon the Estate of Porter

Thomas, S.

By chapter 310 of the Laws of 190& the Transfer Tax Law was amended by the addition to section 220 of a new subdivision, which reads as follows:

“ Whenever the property of a resident decedent or of a nonresident decedent within the State, transferred by will, is not specifically bequeathed or devised, such property shall, for the *444purpose of this, article, be deemed to be transferred proportionately to and divided pro rata among the general legatees and devisees named in said decedent’s will, including all transfers under a residuary clause in such will.” Tax Law, subd. 3:, art. 10,…