In this case George W. Cullum, a resident of the State of New York, died in the city of New York on February 28,1892, leaving á last will and testament, which, on the 30th day of April, 1892, was duly admitted to probate/ By this will the testator bequeathed to the United States government the sum of $175,100, upon which, by order of the Surrogate’s Court, there was assessed an inheritance tax of $8755.

The case does not differ in principle from the one above decided, and the judgment of the court below is, therefore,

Affirmed.