In re the Collateral Tax upon the Estate of Hall

Thomas, S.

— Tlie testator died April 27, 1889. By bis will, after providing for an annuity of $20 a month to a stranger, he gives his residuary estate in trust to his executors, to pay the income to his wife for life. If the income is insufficient to realize $5,500 a year, they are directed to invade principal to make up that amount. Upon the death of his wife, after bequeathing certain specific sums of money, the remainder is directed to be divided equally between the children of certain relatives by marriage. In 1895, prior to any accounting, an appraiser was appointed who made certáin…