RODMAN, Justice.
The only question presented by the appeal is this: In which class, A or C, do the named legatees fall for the purpose of determining the rate of tax to be paid on the properties they received under Mrs. Minish's will?
The answer is to be found by an interpretation and application of the appropriate statutes, G.S. §§ 105-2, 105-3, 105-4, 105-5, and 105-6 to the admitted facts.
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