
    In the Matter of the Transfer Tax upon the Estate of Annie E. Barnaby, Deceased. The Comptroller of the State of New York, Appellant; Mary Lewis Kirkman, Executrix, etc., Respondent.
   Order affirmed, with ten dollars costs and disbursements, on the opinion of Fowler, S. (Reported in 104 Misc. Rep. 362.) Present—Clarke, P. J., Laughlin, Smith, Page and Philbin, JJ.  