
    In the Matter of the Appraisal of the Estate of Emilie Eleanora Beresford, Deceased, under the Acts in Relation to the Taxable Transfers of Property. John George Beresford, Individually and as Executor, etc., Appellant; The Comptroller of the State of New York, Respondent.
    Order of the Surrogate’s Court of Westchester county affirmed, with ten dollars costs and disbursements, on authority of Matter of Moebus (178 App. Div. 709).
   Jenks, P. J., Thomas, Mills, Putnam and Kelly, JJ., concurred.  