
    In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of Maria F. Mills, Deceased. John F. Mills, as Administrator, Appellant; The Comptroller of the State of New York, Respondent.
    
      Matter of Mills, 86 App. Div. 555, affirmed.
    (Submitted January 6, 1904;
    decided January 26, 1904.)
    Appeal from an order of the Appellate Division of the • Supreme Court in the second judicial department, entered July 24, 1903, which affirmed an order of the Westchester County Surrogate’s Court directing the assessment of a transfer tax upon the estate of Maria F. Mills, deceased.
    
      Grenville T. Emmet and Mcmrice Dillon for appellant.
    
      Frank M. Buck for respondent.
   Order affirmed, with costs; no opinion.

Concur: Parker, Ch. J., O’Brien, Bartlett, Martin, Vann, Cullen and Werner, JJ.  