Index: head/etc/mtree/BSD.sendmail.dist
===================================================================
--- head/etc/mtree/BSD.sendmail.dist	(revision 359214)
+++ head/etc/mtree/BSD.sendmail.dist	(revision 359215)
@@ -1,14 +1,17 @@
 # $FreeBSD$
 #
 # Please see the file src/etc/mtree/README before making changes to this file.
 #
 
 /set type=dir uname=root gname=wheel mode=0755
 .               nochange
     var             nochange
         spool           nochange tags=package=runtime
-            clientmqueue    uname=smmsp gname=smmsp mode=0770
+            clientmqueue    uname=smmsp gname=smmsp mode=0770 tags=package=sendmail
+            ..
+/set gname=daemon
+            mqueue          tags=package=sendmail
             ..
         ..
     ..
 ..
Index: head/etc/mtree/BSD.var.dist
===================================================================
--- head/etc/mtree/BSD.var.dist	(revision 359214)
+++ head/etc/mtree/BSD.var.dist	(revision 359215)
@@ -1,116 +1,112 @@
 # $FreeBSD$
 #
 # Please see the file src/etc/mtree/README before making changes to this file.
 #
 
 /set type=dir uname=root gname=wheel mode=0755 tags=package=runtime
 .
     account             mode=0750
     ..
     at
 /set uname=daemon
         jobs            tags=package=at
         ..
         spool           tags=package=at
         ..
 /set uname=root
     ..
 /set mode=0750
 /set gname=audit
     audit
         dist            uname=auditdistd gname=audit mode=0770
         ..
         remote          uname=auditdistd gname=wheel mode=0700
         ..
     ..
     authpf              uname=root gname=authpf mode=0770
     ..
 /set gname=wheel
     backups
     ..
     cache               mode=0755
     ..
     crash
     ..
     cron
         tabs            mode=0700
         ..
     ..
 /set mode=0755
     db
         entropy         uname=operator gname=operator mode=0700
         ..
         freebsd-update  mode=0700
         ..
         hyperv          mode=0700
         ..
         ipf             mode=0700
         ..
         ntp             uname=ntpd gname=ntpd
         ..
         pkg
         ..
         ports
         ..
         portsnap
         ..
         zfsd
             cases
             ..
         ..
     ..
     empty           mode=0555 flags=schg
     ..
     games           gname=games mode=0775
     ..
     heimdal         mode=0700
     ..
     log
     ..
     mail            gname=mail mode=0775
     ..
     msgs            uname=daemon
     ..
     preserve
     ..
     run
         dhclient
         ..
         ppp             gname=network mode=0770
         ..
         wpa_supplicant
         ..
     ..
     rwho            gname=daemon mode=0775
     ..
     spool
-        clientmqueue    uname=smmsp gname=smmsp mode=0770 tags=package=sendmail
-        ..
         dma             uname=root gname=mail mode=0770 tags=package=dma
         ..
         lock            uname=uucp gname=dialer mode=0775
         ..
 /set gname=daemon
         lpd
-        ..
-        mqueue          tags=package=sendmail
         ..
         opielocks       mode=0700
         ..
         output
             lpd
             ..
         ..
 /set gname=wheel
     ..
     tmp             mode=01777
         vi.recover      mode=01777
         ..
     ..
     unbound         uname=unbound gname=unbound mode=0755 tags=package=unbound
         conf.d          uname=unbound gname=unbound mode=0755 tags=package=unbound
         ..
     ..
     yp
     ..
 ..