
    WILLIAM H. TAYLOR, Administrator, etc., of CATHARINE TAYLOR, Deceased, Respondent, v. JAMES H. KELLY, Appellant.
    Gift— manual delivery not necessary.
    
    To constitute a gift a manual delivery of the thing given is not necessary. A delivery to a third person as trustee or bailee of the donee, is sufficient to pass the title, and the donor may, by an apt declaration to that effect, convert himself into a trustee for the donee.
    
      Gray v. Barton (55 N. Y., 72) followed.
    Appeal from a judgment of the Livingston County Court, in favor of the plaintiff, in an action brought for the conversion by defendant of a cow and calf, the property of the plaintiff.
    -, for appellant. J. B. Adams, for respondent.
   Opinion by

Gilbeet, J.

Present' — -Mullin, P. J., Shith and Gilbeet, JJ.

Judgment reversed and a new trial granted.  