D E C I S I O N
BUTTE, J:
This is an appeal by the Collector of Internal Revenue from an order of the Court of First Instance of Manila dated October 2, 1933, in special proceedings No. 41435, directing the administrator of the estate of Tomas Siy Cong Bieng (alias Siy Chong Lin), deceased, to pay an inheritance tax to be based on the value of the property of the estate as appraised by the commissioners on claims and appraisals.
The Collector of Internal Revenue, through the Solicitor-General, filed in said special proceedings a motion for the reconsideration of said order, which is as follows:
"Comes now the Collector of Internal Revenue...
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