
    In the Matter of the Appraisal under the Transfer Tax Act of Property of Benjamin C. Brundage, Deceased.
    Reported below, 31 App. Div. 348.
    (Argued January 8, 1900;
    decided January 16, 1900.)
    Motion to open default taken for failure to file the return herein after due notice, and to reinstate an appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered September 5, 1898, which reversed an order of the surrogate of Allegany county, assessing and fixing a tax under the Transfer Tax Act, upon the interests of certain legatees of the estate of Benjamin C. Brundage, deceased.
    
      Joseph F. Rice for motion.
    
      F. A. Robbins opposed.
   Motion denied, with ten dollars costs.  