Clark's Estate

Stearne, J.,

Exceptant performed domestic services for decedent and was compensated by a modest weekly wage. An increase in wages was sought, but testatrix told exceptant that if she would continue to serve at the existing wage testatrix would, by will, give her the house in which they resided. Exceptant continued to serve and was devised the premises in question. The register assessed a transfer inheritance tax upon said devise, and, on appeal, was sustained by the Hearing Judge.

The question involved is whether, under the facts, the devise was in liquidation of a proven debt. If it was, no…