
    In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of Henry B. Baker, Deceased. The Comptroller of the State of New York, Appellant; Dora H. Baker, Individually and as Administratrix, Respondent.
    
      Matter of Baker, 83 App. Div. 530, affirmed.
    (Argued March 15, 1904;
    decided March 29, 1904.)
    Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, made May 5, 1903, which affirmed a decree of the Monroe County Surrogate’s Court exempting a part of the estate of Henry B. Baker, deceased, from the payment of a transfer tax.
    
      William T. Plumb for appellant.
    
      Charles M. Williams for respondent.
   Order affirmed, with costs, on opinion below.

Concur: Parker, Ch. J., Gray, O’Brien, Haig'ht, Martin, Cullen and Werner, JJ.  