
    In the Matter of the Estate of Lydia M. Francis, Deceased. Thomas S. Jones et al., as Executors, Appellants; The Comptroller of the State of New York, Respondent.
    
      Matter of Prancis, 131 App. Div. 129, affirmed.
    (Argued October 3, 1907;
    decided October 22, 1907.)
    Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered July 13, 1907, which affirmed an order of the Oneida County Surrogate’s Court fixing a transfer tax upon the estate of Lydia M. Francis, deceased.
    
      William Townsend for appellants.
    
      David F. Powers for respondent.
   Order affirmed, with costs, on opinion below.

Concur: Cullen, Ch. J., O’Bbien, Edwaed T. Babtlett, Haight, Yann, Hiscock and Chase, JJ.  