In re the Estate of Howard

Fowler, S.—

This appeal from the order assessing a tax; upon the estate of the decedent brings up for review the following questions: First, whether the executor and trustee is entitled to commissions in each capacity; second, whether a bequest to the Vivisection Investigation League is subject to a transfer tax. The testatrix gave to the Farmers’ Loan and Trust Company the sum of $40,000 in trust to pay the income *346to certain life tenants mentioned in the will, and after their death to pay the corpus of the trust fund to the remaindermen. She also gave the Farmers’ Loan and Trust Company in…