In re the Estate of Watson

Caldee, S.

— This is an appeal by the State Comptroller from a report of an appraiser and an order thereupon entered in the Surrogate’s Office of Oneida county, March 1, 1901, in the matter of assessing a transfer tax in above estate wherein it was held that a legacy of $500 bequeathed by the will of decedent to the Young Men’s Christian Association of Rome, N. Y., and a legacy of $2,000 to The Missionary Society of the Methodist Episcopal Church were exempt from the transfer tax. Said legatees are corporations created under the laws of this State. ■

Testatrix died September 12, 1900, being at…