IN THE MATTER OF THE TRANSFER INHERITANCE TAXES IN THE ESTATE OF ELIZABETH RODMAN VOORHEES, DECEASED. UNION COUNTY TRUST COMPANY, SUCCESSOR EXECUTOR OF THE ESTATE OF ELIZABETH RODMAN VOORHEES, DECEASED, PROSECUTOR-APPELLANT, v. J. H. THAYER MARTIN, STATE TAX COMMISSIONER, DEFENDANT-RESPONDENT

Pee Cueiam.

The appeal in this case is from an affirmance in the Supreme Court of a decree of Vice-Ordinary Buchanan affirming a transfer tax assessment, In re Voorhees, 123 N. J. Eq. 142. After a careful examination of the record and the briefs of counsel, we conclude that the determinations of the learned vice-ordinary as applied to the facts in this case are in accordance with the law of this state. The judgment under review will be affirmed.

For affirmance—The Chief Justice, Trenchard, Bodine, Heher, Perskie, Hetfield, Dear, Wells, Rafferty, Hague, JJ. 10.

For reversal—None.