The court of appeals (62 N. E. 561) having reversed the ruling of the Second department in Re Gihon’s Estate, 64 App. Div. 504, 68 N. Y. Supp. 381, 72 N. Y. Supp. 1104, the order of *970the surrogate made in. this case, providing that the amount of the federal war tax should not be deducted from the assessed valuation of Mr. Vanderbilt’s estate, must be affirmed, with costs.