
    In the Matter of the Appraisal under the Transfer Tax Acts of the Property of St. Clair McKelway, Deceased. Eugene M. Travis, as Comptroller of the State of New York, Appellant; Virginia B. McKelway, Respondent.
   Order of the -Surrogate’s Court of Kings county affirmed, with ten dollars costs and disbursements to the respondent. No opinion. Carr, Mills and Rich, JJ., concurred; Jenks, P. J., and Putnam, J., dissented.  