In re the Estate of Stewart

The Surrogate.

Mrs. Stewart died on the 5th day of October, 1886, and by her will and codicils thereto lef-t one-half of her residuary estate to Henry Hilton, as trustee, with power of appointment to and among such of the legatees and in such proportions as he might see fit. On January 16, 1890, he made such appointment among certain of the legatees, whose property in the estate in virtue of such appointment is liable to the tax. The appraiser, who had been appointed prior to the exercise of the power of appointment, did not report until after it had been exercised, and included in his report…