
    In the Matter of the Appraisal of, and Transfer Tax in, the Estate of Earl Herschel Bacon, Deceased, under the Acts in Relation to Taxable Transfers of Property. Eugene M. Travis, as Comptroller of the State of New York, Appellant; Ruth Harding and Others, Respondents.
   Orders modified so as to impose a tax upon the transfer of the farm of 148 acres known as the “ Bragg Farm,” and as so modified affirmed, without costs of this appeal to either party. All concurred, except Foote and Hubbs, JJ., who voted also to impose a tax upon the other items mentioned in the appraiser’s report, except the item of $5,761.92 (Christmas gift), and checks $4,650, less a deduction of $2,800 paid to Chester M. Harding by Ruth and Mary on account of the transfer of the farm.  