
    In the Matter of the Appraisal under the Transfer Tax Act of the Estate of Josephine Louise Newcomb, Deceased. Brandt V. B. Dixon et al., as Executors, etc., Appellants; The Comptroller of the State of New York, Respondent.
    
      Matter of Newcomb, 71 App. Div. 606, affirmed.
    (Argued October 6, 1902;
    decided October 21, 1902.)
    Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 23, 1902, which, affirmed an order of the New York County Surrogate’s Court assessing the transfer tax upon the estate of Josephine Louise Newcomb, deceased.
    
      George F. Oanfield for appellants.
    
      Julius Offenbach for respondent.
   Order affirmed, with costs, on opinion below.

Concur: Parker, Oh. J., O’Brien, Bartlett, Haight, Yann, Cullen and Werner, JJ.  