Appellate Division of the Supreme Court of the State of New York September 17, 1908 (Beers v. Strong)

Kellogg, J.:

The will of Mary Smith, of which the defendant is the executor gave to Mary J. Beers $500. Immediately after the will was admitted to probate the executor mailed to Miss Beers a release and discharge, saying that when the same was returned to him he would pay her $475, being the amount of the legacy less the succession tax of $25.