Opinion
Rehearing Denied April 10, 1908.
In Bank. Appeal from Superior Court, City and County of San Francisco; J. V. Coffey, Judge.
In the matter of the estate of E. J. Bowen, deceased. From an order imposing and directing the payment of certain collateral inheritance taxes by the administrator with the will annexed, the residuary legatees appeal. Affirmed. COUNSEL
Matt Clarken, for appellants.
C. L. Dam, U.S. Webb, Atty. Gen., and Sidney M. Van Wyck, Jr., for respondents.
OPINION
PER CURIAM.
This is an appeal by the residuary legatees from an order made on partial distribution in the above estate imposing and directing the payment of certain collateral inheritance taxes by the administrator with the will annexed of the estate of said deceased.
The same points are made by appellants here for a reversal as were urged by the appellants in the matter of the estate of Elizabeth Hewlett Martin, Deceased, San Francisco, No. 4,596 (this day decided) 94 P. 1053. In this latter case it was held that the points urged were untenable, and on the authority of that decision the order appealed from here is affirmed.