In the Matter of the Appraisal of the Property of Philip Embury, Deceased, under "An Act to Tax Gifts, Legacies and Collateral Inheritances in Certain Cases." The Comptroller of the City of New York, Appellant; Benjamin T. Kissam et al., as Executors, Respondents

In the Matter of the Appraisal of the Property of Philip Embury, Deceased, under "An Act to Tax Gifts, Legacies and Collateral Inheritances in Certain Cases." The Comptroller of the City of New York, Appellant; Benjamin T. Kissam et al., as Executors, Respondents. Matter of Embury, 19 App. Div. 214, affirmed. (Argued October 4, 1897; decided November 23, 1897.) Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, made June 11, 1897, which reversed an order of the surrogate of the county of New York denying the application of the executors of the decedent to dismiss the proceeding, and dismissed the proceeding. Fmmet P. Oleott for appellant. Lucius II. Beers for respondents. [MAJORITY] Order affirmed, with costs, on opinion below. All concur, except Vann, J., not voting.