In re the Transfer Tax upon the Estate of Wilson

The order of the surrogate fixing the amount of the transfer tax on the estate of a non-resident decedent, who died *203on December 15, 1923, under section 221-c of the Tax Law (as added by Laws of 1922, chap. 432), is challenged by this appeal as an erroneous determination. The law under which the tax was laid was in effect on the date of the transfer, and the State Tax Commission asserts that its terms were improperly construed, because the surrogate made in his order proportionate deductions for debts and funeral and administration expenses from the real property of the estate before assessing…