George Sutherland

“ Nothing is to be gained by multiplying words in respect of the various niceties of the art of conveyancing of the law of contingent and vested remainders. It is perfectly plain that the death of the grantor was the indispensable and intended event which brought the larger estate into being for the grantee and effected its transmission from the dead to the living, thus satisfying the terms of the taxing act and justifying the tax imposed. ”

“ The life estate is granted with an express reservation of the fee, which is to 'remain vested in said grantor' in the event that the grantee 'shall die prior to the decease of said grantor.' By the second clause the grantee takes the fee in the event-'and in that case only'-that she shall survive the grantor. It follows that only a life estate immediately was vested. ”

“ To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust, * * * intended to take effect in possession or enjoyment at or after his death. * * *'
The two clauses o the deed are quite distinct-the first conveys a life estate ”