In Re the Succession Tax on a Trust Fund Created by the Third Item of the Last Will & Testament of Gibson

Order affirmed, with costs, on the ground that this case is governed by the decision in the Seaman Case (147 N.Y. 69). The amendment to the Transfer Act (Chap. 284 of the Laws of 1897) did not operate to so change it as to warrant the giving now of a different construction. No opinion.

All concur. *Page 681