
    In the Matter of Cornelia M. Stewart, Deceased. Appeal of Sarah N. Smith.
    
      (Supreme Court, General Term, First Department,
    
    
      Filed November 13, 1891.)
    
    Appeal from order of surrogate assessing collateral inheritance tax.
    
      W. W. Devine, for app’lt; I. H. Maynard, deputy attorney-general, for resp’t.
   Van Brunt, P. J.

The same questions are involved upon this appeal as were involved in the Matter of Clinch, 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.

Ingraham and Daniels, JJ., concur.  