Estate of Holt

This appeal is from an order fixing the amount of inheritance tax chargeable against the property given by the will of decedent to appellant.

The only part of the will material here is the seventh clause, which reads as follows: “I give, bequeath and devise unto my sister, Myra A. Holt, of Concord, New Hampshire, the other one-third (%) share or portion of said rest, remainder and residue of my said property and estate.” There is nothing in the will to limit or qualify this clause. The value of the property thus passing to appellant is the sum of $335,502.32.

The petition for probate of the will alleged that decedent, during his lifetime, requested and directed appellant that the income of such property “should be enjoyed by her during her natural life, and out of said income thereof, she should provide for her sister Anna M. Holt, during the natural life of said sister Anna M. Holt, and upon the death of said Myra A. Holt, said property . . . should go to the children of said Benjamin Holt, deceased, . . . and to the survivor or survivors of them, share and share alike, and said Myra A. Holt, heretofore by an instrument in writing, which is herewith presented to said superior…