LONG, J.
This is an appeal on questions of law from a judgment of the Probate Court of Hamilton County. The executors of the estate, among other objections, objected to the amount of the appraisal of the real estate owned by decedent, located at 946 Redway Avenue, Cincinnati, Ohio, fixed by the Department of Taxation of the state of Ohio, and duly filed their exceptions to such determination. The value fixed by the Department of Taxation was $30,740.
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