
    In re RONALDS’ ESTATE.
    (Supreme Court, Appellate Division, First Department.
    December 31, 1908.)
    Appeal from Trial Term, New York County. In the matter of the transfer tax upon the estate of Peter Lorillard Ronalds, deceased. Appeal from an order of the surrogate, affirming an order imposing a tax. Reversed, and assessment vacated. Edgar J. Phillips, for appellants. Henry A. Miller, for respondent.
   PER CURIAM.

We are of the opinion that the disposition of this case is governed by Matter of Lansing, 182 N. Y. 238, 74 N. E. 882, followed by this court in Matter of Haggerty (decided November, 1908) 112 N. Y. Supp. 1017, and Matter of Lewis (decided December, 1908) 113 N. Y. Supp. 1136. The order appealed from must therefore be reversed, with costs and disbursements, and the assessment of property as against the appellant vacated.  