Appellate Division of the Supreme Court of the State of New York January 8, 1908 (In re the Appraisal of the Estate of Harder)

Sewell, J.:

The only question presented hy this appeal is whether a legacy of §50,000 to the appellants should have been assessed -at the rate of one dr five per centum. It is conceded that the appellants are the children of Charles H. Harder, a son of Philip M. Harder and Caroline Hash Harder ; that Caroline Hash Harder died January 28,1856; that Philip,M.