Kuchel

The State Controller has appealed from an order of the probate court of Los Angeles County exempting “the residue of [this] estate” from the payment of an inheritance tax. Appellant challenges the propriety of this exemption under section 6, subdivision (1) (b), of the Inheritance Tax Act of California (Stats. 1935, p. 1266; 3 Leering’s Gen. Laws, Act 8495), but the determinative factors of record herein do not sustain his position.

The case is submitted upon an “agreed statement on appeal.”

John D. Barter died testate on October 15, 1941, a resident of Los Angeles County. The residuary clause of his will provided as follows: “ The balance of my property I bequeath to the British Government to be administered & applied for *552 the benefit of British refugee children or similar purpose.” Upon request of the executor for instructions, the probate court decreed that the quoted provision “constituted and created a valid charitable trust for the use and benefit of the class of persons therein described, and that upon application therefor at time of distribution of the assets of said estate the court would appoint a trustee to receive and administer the assets of said charitable…