In re the Estate of Spaulding

Marcus, S.

This is an appeal- from an order entered herein fixing the transfer tax.

The testator was born on the 24th day of February, 1800, and at the time of his death was a widower with three children, who are people of middle life. He had never been sick nor had a doctor until the middle of March, 1897, and seems to have transacted his business personally until that time. He had no disease, and died of old age. One morning in November of 1895 the testator called one of his sons into the banking office and told' him he had got to be a “ pretty old man,” or a “ very old man,” and his estate…