
    Matter of the Estate of Francis Hathaway, Deceased.
    
      (Surrogate’s Court, New York County
    
    1899.)
    Transfer Tax — Ancillary Letters — Jurisdiction—Code Civ. Pro., § 2477.
    Where a non-resident leaves property in two counties in New York, the surrogate who first issues ancillary letters acquires exclusive jurisdiction to appoint an appraiser for the purposes of the transfer tax, even though the proceedings before him were irregular in that the ancillary letters were obtained without citing the county treasurer.
    Motion to vacate the appointment of a transfer tax appraiser.
    T. Frank Brownell, for motion; Emmet R. Olcott, opposed.
   Varnum, S.

Application granted.  