
    
      In re Stewart’s Estate. In re Smith.
    
      (Supreme Court, General Term, First Department.
    
    November 13, 1891.)
    Appeal from surrogate’s court, New York county. Reversed.
    Motion by the executors, etc., of Cornelia M. Stewart for the assessment of the collateral inheritance tax, under Laws N. Y. 1887, c. 713. Prom an order of the surrogate assessing the tax on the share of James Clinch Smith he appealed to this court.
    Argued before Van Brunt, P. J., and Daniels and Ingraham, JJ.
    
      Charles J. Clinch and Martin & Smith, (W. W. Divine, of counsel,) for appellant, James Clinch Smith. Charles F. Tabor, Atty. Gen., and I. H. Maynard, Dep. Atty. Gen., for respondent.
   Van Brunt, P. J.

The same questions are involved upon this anpeal as were involved in Re Clinch, 16 N. Y. Supp. 388, (decided herewith;) and^ for the reasons stated in the opinion in that case, the order appealed from is modified in the same manner, without costs. All concur.  