
    [No. 15303.
    Department One.
    June 18, 1919.]
    
      In the Matter of the Estate of Charles Benjamin Smith. James Armstrong et al., Appellants, v. C. R. Jackson, State Tax Commissioner, Respondent.
      
    
    Appeal from a judgment of the superior court for King county, Frater, J., entered December 3, 1918, in favor of the state tax commissioner, in an action to determine the method of computing an inheritance tax, tried to the court.
    Reversed.
    
      Kerr & McCord and Stephen V. Carey, for appellants.
    
      C. R. Jackson, State Tax Commissioner, and Geo. G. Hannan, Assistant, for respondent.
    
      
      Reported in 183 Pac. 517.
    
   Pee Curiam.

The questions involved here are identical with those decided in the case of In re Corbin's Estate, ante p. 424, 181 Pac. 910. The trial court in this case, however, held against the contention of the executors, and entered a judgment upholding the computation of the inheritance tax as made by the state tax commissioner. For the reasons stated in the Corbin case, the judgment here appealed from is reversed, and the cause remanded with directions to compute the tax upon the amount going to each devisee or legatee, as a separate entity. ■  