A bequest of $139,558, left to Harvard University by a clause in the will of the late Mrs. Gladys Carroll Marvin, has been rejected by the Corporation of the University because of a restrictive clause. The incident, which was revealed by the filing of a transfer tax appraisal, is reminiscent of the recent rejection of the bequest of the late A. E. Pillsbury, Mrs. Marvin died in December, 1928, leaving a net estate of $242,172, of which the residuary estate was left to the University, on condition that the corporation pay an annuity of $10,000 to her mother, Mrs M. M. Trowbridge, of Noroton, Connecticut.