In Re Honeyman

Will E. Honeyman, a resident of this state, died April 1st, 1918. From the assessment of transfer tax in respect of his estate, made by the comptroller, separate appeals have been taken by the board of home missions of the Presbyterian church, and the board of foreign missions of the Presbyterian church. A single issue is involved, identical in both appeals, which have therefore been heard together.

About five years before his death decedent gave or transferred to each appellant the aggregate sum of $6,000, each in three separate amounts and transactions, and on separate dates, covering a…