At a Surrogate's Court, held in and for the County of
                      Dutchess at Poughkeepsie in said county, on the 4 day of
                      March, 1947.
 
PRESENT,
 
       Hon. FREDERICK S. QUINTERRO, Surrogate
 
                IN THE MATTER                          FILE NO. 41810 1945.
                   of the
            APPRAISAL OF THE ESTATE OF                 Order Fixing Tax on Report
              FRANKLIN D. ROOSEVELT,
                                  Deceased
 
       On reading the report filed the 4 day of March, 1947, of
William B. Duggan, the appraiser appointed by order of this
Court, dated the 25 day of September, 1946, and it
appearing that the said decedent died on the 18 day of
April, 1945, it is
 
       ORDERED AND ADJUDGED that the market value of the gross
estate of said decedent at the time of death, the amount of
exemptions and deductions allowed from said gross estate,
the net amount of said estate which is subject to tax under
the provisions of Article 10-C of the Tax Law, and the
amount of tax to which the same is liable, shall be and the
same hereby is assessed, fixed and determined as follows:
 
Cross estate..................................................$1, 852,307.55
 
Total deductions allowed by statute..............................$786,693.44
 
Net estate..................................................   $1,065,614.11
 
Exemptions Allowed under Section 249q........................... $110,000.00
 
Amount Subject to tax................................................. -----
 
Tax.........................................................     $ 45,992.99
 
                                                                  Surrogate
                                                         /S/ FREDERICK S. QUINTERRO
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