In re the Appraisal of, & Transfer Tax in, the Estate of Bacon

Orders modified so as to impose a tax upon the transfer of the farm of 148 acres known as the “ Bragg Farm,” and as so modified affirmed, without costs of this appeal to either party. All concurred, except Foote and Hubbs, JJ., who voted also to impose a tax upon the other items mentioned in the appraiser’s report, except the item of $5,761.92 (Christmas gift), and checks $4,650, less a deduction of $2,800 paid to Chester M. Harding by Ruth and Mary on account of the transfer of the farm.