MR. JUSTICE GRAY delivered the opinion of the court.
This was a proceeding commenced September 27, 1895, in the surrogate's court, by the comptroller of the city and county of New York, for the taxation of property of John F. Houdayer, deceased, under the statute of New York of 1892, c. 399, entitled "An act in relation to taxable transfers of property," the material provisions of which were as follows:
"SEC. 1. A tax shall be and is hereby imposed upon the...
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