
    In re RUTHERFORD’S ESTATE.
    (Supreme Court, Appellate Division, First Department.
    November 26, 1915.)
    Appeal from Surrogate’s Court, New Xork County. In the matter of the transfer tax upon the estate of John H. Rutherford, deceased. From an order of the surrogate, modifying an order assessing a transfer tax, the State Comptroller appeals. Affirmed.
    Thomas E. Rush, of New York City, for appellant.
    Howard C. Tracy, of New Xork City, for respondent.
   PER CURIAM.

The order appealed from is reversed, with $10 costs and disbursements, upon the authority of Matter of Wright, 214 N. Y. 714, 108 N. E. 1112, and the order of the surrogate of the 11th of August, 1911, confirming the report of the appraiser, affirmed. Order filed.  