
    First Department,
    April Term, 1902.
    In the Matter of the Transfer Tax upon the Estate of Cornelius Vanderbilt, Deceased.
    Order affirmed, with costs.—Reargumenfc of cross-appeals from an order of the surrogate affirming an order fixing the amount of transfer tax.—
   Per Curiam:

The Court of Appeals having reversed the ruling of the second department in Matter of Gihon, 64 App. Div. 504; 169 N. Y. 443, the order of the surrogate made in this case, providing that the amount of the Federal, war tax should not be deducted from the assessed valuation of Mr. Vanderbilt’s estate, must be affirmed, with costs. Present—Van Brunt, P. J., Patterson, Ingraham, Hatch and Laughlin, JJ.  