Gibson

This appeal involves the interpretation of that portion of a will which directs payment of taxes, and the right of the appellants to raise the issue initially in the appellate court.

May A. Meyer died on January 26, 1964, leaving a will dated July 11, 1960, and a codicil thereto dated January 17, 1963. Both instruments were admitted to probate. Charles L. J ones and William A. Sickner were appointed coexeeutors and letters testamentary were issued to them on February 25, 1964.

The pertinent provisions of the will and codicil follow: By paragraph Third of her will, testatrix left to Minnie Dixon the sum of $500 to be paid to her “tax free.” By the same paragraph, she gave specific items of personal property to Our Lady of Lourdes Convent.

*749 Paragraph Fourth of the will contains the following language :

Paragraph Fifth of the will says: “I direct that all inheritance and Federal estate taxes occasioned or payable by reason of my decease shall be charged to and deducted from the principal of my estate. ’ ’

Paragraph First of the codicil states: “I direct that any cash I may have in the United California Bank, Bank of America and the Security First National Bank, be…