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CoRNELL University LAw LIBRARY

 

FROM THE

BENNO LOEWY LIBRARY

RECEIVED BY CORNELL UNIVERSITY
| UNDER THE WILL OF

MR. BENNO LOEWY
pen tor (Sire) LEGISLATVEE, OSSEMLLY |

SEGAL Commirree TO NEST ATE THE
Sueeocarts’ Cover ANO OFF ICG. OF THE COUNTY

OF wR EPORT

or THE

SPECIAL COMMITTEE OF THE ASSEMBLY

APPOINTED TO

INVESTIGATE

THE

SURROGATES’ COURT AND OFFICE

_OF THE

County or New York.

PRELIMINARY REPORT TRANSMITTED TO THE ASSEMBLY FEBRUARY 8, 1899.
FINAL REPORT TRANSMITTED TO THE ASSEMBLY MARCH 15, 1899,

WuNKOOP HALLENBECK ORAWFORD CO.,
STATE PRINTERS,
NEW YORK AND ALBANY,
1899,
(3 26427,
 

TABLE OF CONTENTS.

PAGE
Resolution authorizing investigation. ............0:ceeeec eee ec teeee 3
Preliminary report’..... Siu ds Paw ie Sek Os ae Fae See eenilantany 3
Vinal report .............. er een rrr re beeen eens 791
Index to bills introduced and to laws passed.............cceeeeee ues 847
VESTIMONY’ seers ese: « dsiaw os seals as a Fal alse eae era etaeteieeee 9
Witnesses— '
“Wailer: Bis: STAD Dis 9 sssnce i 6. seacises do annid bea hepoadna. ow vavauo ee aractue deel an aubver nosavane 11
George M. Judd. ...... le cee eeepc eee hen eee eee ee eees Sahn 13, 195
Henry B. Olosson............. oe Teen Gee tes 18
Charles -B, Alexandetisc:s o. sicgses sie vais wow o's 9s Pwo wie oo' ee sae a 23
As, Gordon, Murray’. « sie cis saw vs cwis ee aaa es niaw ee eee Ca We eee 54
Hew Ga. Willies 1s xiess salen s2 goed vanveoyeaneaers sda readiease 60
Hbeniry EL, Man si c6 2 5 <.siaeess «creimsel oe araieces #a entiiands iayade Si sabauadse dada iatel Bee 68
Howard, Ri. Vollmer cocsieis sceiwis cs orate cu swale ba lees & Gidiaws wale eas 70.
George C. De Witt......... ccc cece cece ee eee aie Res oe Ree ee 7
Carl A. Hansman......... ; His ss Mees calehe eS sides oma s isetetle Ss 83
Hoffman Miller ...... ale beg ae ia eee 6 ete ee: 91, 104
Hzektel Wiximan, cms sscee< cane vesewe 14 ede s sNews Cae a aAtacdes 99
USAAG ING MUSE. sciiaies 5a. aescaia cco avatntsis:ocapnacnacin a csuniavh le a anata ceroueraie @-@ evar & 110
Henry Ware Jones........ Deen ee ee eee eee e eee eee nee e teeta 119
William F. Dunning. ......... 0c cee cece cece tec e cence eeeerenens 121
John, Theale: is sso saws os awe de sed es dew PareRIeS OMS Ea 125
Anthony By Porters sss os awe s asniae eaweade sa sees s seis oF ee Rees 128
Nicholas Schloeder ............... 00005 iad overages ap eeaars a aNeee ee cevta ai 133
Samuel C. Herriman.............. 202s se ee eee ees sad atpaee neha 140
Ws Bred. Oryetsic cs waws cs anigs vi seeed see us natin ox ware 4 8% Saws Gems 142
Bdward. H.. Pind ats i450 ¢saaiew vs seesse os ew 04 wa Sa Sowa 8 oh aca 146, 174
John C. Coleman.......... cece cece cece eee e eee eens t epiaiiainan 170

‘J; Waiclae: MCLApsDMI. sieeve ssee es nee sesdeesepes verges wns 296 .
iv [AssEMBLY

PAGE.’
Gustavus GATT PPO CH Gicca tase nein te ceantyatwnciah a oun euinaus macndei a deena ee 294
MO Par I, MOV Vissi c aatescae any ars Sees 197
“WillWamy Vi. Weatite isinereessauserinen seule earigra zhtens a lah Ade eds ahead 210
Hdward W. Bonynge ........--. cece ccc ce ese en ne ee eeeeerteeeaee 245
John Keenan .............+.- (i KERINES WENN ARS Ves ate Coe y ee se 258
Jacob Washburn .............0000. Leen eee eect tect eee ee en eenees 283

Members of the New York Bar, who appeared by invitation before the

Committee and addressed it upon certain subjects pertinent to the

investigation—
Thomas W. Butts........... Sr geet Ae pele eer arate 267
James W. Perry.........2.cee cece esceee ois Gnlspaicucae Govepacet ehen toainmaacars 276
EXHIBITS:

1. List of inventory appraisers, 1894-99. .......... 0. cc eect eee 14, 305
2. Inventory in estate of Mary Agnes Gordon.............-.00eeee 25

3. Affidavit of inventory appraisers as to services in Mary Agnes
Gordon estate ......... ee ee ee Haan REN * 29

4, Affidavit of inventory appraisers as to services in Mary Johnson
ESE LO sis oxevaiti tends aaicessncd pe Wee: Syl batch cool deta iesauaiianece ainuasancee austin rave 32
_ 5. Inventory in Mary Johnson estate atlas rasta aren sla et can foxedna twa evetienenicaea 34
6. Inventory in Nathan Denison Morgan eState.............+.05. 44
7. Affidavit of inventory appraisers in Juliette Cicot estate....... 59

8. Affidavit of services by inventory appraisers, estate of Laurens
Hamilton, deceased... 22206 ee cd San SHEE DEE ESS TERS 3

8a. Affidavit or services by inventory appraisers, estate of Joseph

Abrenfeld, deceased ....... 0... cece eee cee cece eee eens 88
9. Affidavit of services by inventory appraisers, estate of James B.
Gilbert, deceased ........... (eee RRR ateN ew erate a baie k sa , 109
10. Affidavit of services by inventory appraisers, estate of James
MacNider, deceased............000ce eens ghia Sacde nactsav seetie cays emia 112
11. Application for appraisers, estate of Peter D. Buchanan, de-
ceased ..... Siete good afte anche enc onic ina SBD VONN a6. “gh dnb svabecah's 118
12. Statement as to transfer tax appraisers (Schedule 18A)...... 158, 747

13. Statement as to cost of transfer tax appraisals in the several
counties of the State, 1894-1898 (Schedule 14A)...........177, 754
No. 40.] v

PAGE.
14. Salary list of Surrogate’s Court, 1899................ Uy natant yea 383
16-19. Diaries showing number of. estates per day appraised by
transfer tax appraisers. Fee ere 188, 386, 418, 540, 618
20. Section 2527 of Code of Civil Procedure... ........ceeeeeeeeees 222
21. Analytical summary and comparative statement of work in Sur-
rogate’s office for years 1892, 1896, 1898..............0. 2 seen 228
22. Memorandum addressed to Surrogate by Hdward W. Bonynge in
estate of Grace G. Roosevelt........ cece eee ee cree ee eeneeeene 250
ScHEDUBES:
Schedule 1A—

List of inventory appraisers appointed by Mr. Surrogate Arnold,

1894-January, 1899 (Exhibit No. 1)....... 0... cece eee ce eee eee 305
Schedule 2A—

Inventory appraisers, showing number of appraisals by the sev-
eral inventory appraisers for years 1894-January, 1899, ap-
pointed by Mr. Surrogate Arnold...... eid, 2b waaay a ahnuereas anette toes 698

Schedule 3A—

Cases submitted to Mr. Surrogate Arnold, with dates of final sub-
mission, and undecided by him up to the time of the investiga-
TOM: is Susulete Seasons s Gee Dasa yes Ae Se areRee sites oases wee Sek 701

Schedule 4A—

Table of accountngs 1894-July, 1897, in which Gilbert W. Minor
was appointed special guardian by Mr. Surrogate Arnold
(Ct, 0 nee ee 705

Schedule 54—

Table of accountings 1894-July, 1897, in which Gilbert W. Minor
Serving as special guardian, under appointment of Mr. Sur-
rogate Arnold, in accounting proceedings for years 1894-Jan-
Mitr SNO a ea bth catalan Oa lacamlgautebs lo ea enied rose naan 705

' Table showing time reported by Reginald H. Arnold, as spent in
serving as special guardian, under appointment of Mr. Sur-

rogate Arnold, in’ accounting proceedings for years 1894-Jan-

tary; 1890 + swan east os. Wicieea sei dre satauy setae es alae sealants gutta s 107
vi [AssEMBLY

PAGE.

Table showing time reported by Henry A. Rawcliffe, as spent in
serving ‘as special guardian, under appointment of Mr. Sur=
rogate Arnold, in accounting proceedings for years 1894-Jan-
uary, 1899 sriai aden Glarus atau EG pillar pcaeiannia misinmene ee ae wisiewines

Table-showing time reported by Robert W. Cromley, as spent in
serving as special guardian, under appointment of Mr. Sur-
rogate Arnold, in accounting proceedings for years 1894-Jan-

uary, 1899 ......... eagle sears erate aa sie e a isaiere sipiminees sors are sv aaa

Schedule 6A—.

Table of accountings, March, 1895-December, 1898, in which Gil-
bert W. Minor, Reginald H. Arnold, Henry W. Rawcliffe and
Robert W. Cromley were appointed referees by Mr. Surrogate
ArDold (iDSert) 2.0... eee eee eee ee cece eee ete eet cent anes

Schedule 7A—,
Condensed table of Schedule 6A, showing also stenographer’s fees.

Schedule 8A—
Table showing appointments by Mr. Surrogate Arnold of Reginald
H. Arnold and Gilbert W. Minor as special guardians in transfer

tax proceedings, January, 1895 -January, 1899 (Exhibit T Tax)

(UISEBU  wiesevece ond esta Grater eossiveis pon evanstin Sve ranetbve gorBeaae ty kituaatasetee SRS 197,
Schedule 9A—

Condensed table of Schedule 8A, with recapitulation (Exhibit T

NEVES ED ) Na aerator vn: capSlieos anc dada loads esp anslsemenn Seaususverenaraneinestradans queued Sins ve OT;
Schedule 10A—

Table showing instances where mortgages and deeds were re-
corded at the request of John H. V. Arnold, while he was sur:

rogate (incomplete) (insert). aiSata sbiigifaasniacs cargefaai duce Reson Seem oratandse desea erased

Schedule 11A—
Table giving a summary of appointments by Mr. Surrogate Arnold
of Gilbert W. Minor, Reginald H. Arnold, Robert W. Cromley
and Henry W. Rawcliffe as special guardians in accounting and

transfer tax proceedings 1894-January, 1899 (insert)...... a¥s Bes

709

712,

714

715

379

379

719

719
No. 40.] vii

Schedule 12A— PAGE.
Table showing appointments by Mr. Surrogate Arnold of Gilbert

W. Minor, Reginald H. Arnold, Robert W. Cromley, Chauncey
M. Bennett and Henry W. Rawcliffe as special guardians on un-

contested probate proceedings, 1894-January, 1899...5 eae es aareaces

Table showing appointments by Mr. Surrogate Arnold of Gilbert
W. Minor as transfer tax appraiser in years 1896-97............

Table showing appointments by Mr. Surrogate Arnold of Reginald

H. Arnold as ‘special guardian in transfer tax proceedings in

‘years. 1896-975 :ssesss sews ss howe aes (eee ROS Bg BRE Se lew aR 8
e
Schedule 13A—
Table showing fees received by appraisers in transfer tax pro-
ceedings for fiscal years 1894-1898 (Exhibit No, 12)........ 7158,
Schedule 14A— :

Table showing cost of transfer tax appraisal of estates in the
several counties in the State for years 1894-98 (Exhibit No. 18)..

Schedule 15A—
Table showing number of days in certain months sworn to as oc-
cupied by certain appointees as special guardian, transfer tax

appraiser, referee, CtC... 2... cc cece ecw ce cc cee w een ee ncccces

Schedule 16A—
Table showing number of days occupied and fees received by cer-

train transfer tax appraisers for years 1897-98................

Schedule 17A—

Table showing average of fees allowed by surrogates in several
counties to appointees as special guardians, referees, etc., in
various proceedings. This table was prepared from answers
received in reply to letters addressed to the several surrogates
in the State. For letter see page 815. (Insert)................

720

733

742

T47

177
154

756

762
 

 

STATE OF NEw. YoOrRK.

No. 40.

IN ASSEMBLY,

Frsrvary 3, 1899.

REPORT

OF THE

SPECIAL COMMITTEE OF THE ASSEMBLY APPOINTED
TO INVESTIGATE THE SURROGATES’ COURT AND
OFFICE OF THE COUNTY OF NEW YORK.

New York, February 3, 1899.
To the Honorable the Assembly of the State of New York:

Your special committee of the Assembly duly appointed by the
Speaker thereof, under and pursuant of a resolution of this As-
sembly adopted January 26, 1899, introduced upon motion of Mr.
Edward H. Fallows and which was as follows:

Whereas, There has been general complaint regarding the due
administration of, and the proper conduct of business in, the
court and office of the surrogates of the county of New York; and

Whereas, It is deemed desirable in order that any necessary
legislative act may be the more intelligently performed, that
there should be a legislative investigation of the manner in which
the various judicial and other duties are performed in the said

court and office; therefore,
4 [ASSEMBLY

a

Resolved, That the Speaker of the Assembly be and he hereby
is authorized to appoint seven members of the Assembly, who
shall be a special committee of this body, with full power and

“authority to investigate all and singular the manner in which
the various judicial, clerical and other duties are performed in
the surrogates’ court and office of the county of New York, and
all matters and things in any way pertaining thereto, and with
full power to prosecute its inquiries in any and every direction
in its judgment necessary and proper to enable it to obtain and
report the information required by this resolution; and further

Resolved, That for such purposes the said committee may em-
ploy a stenographer or stenographers, and one or more counsel,
and such other assistants as may be necessary, and shall have
the power to compel the production before it of any books, rec-
ords, documents and other papers of any character, whether in
said office of said surrogates or in the possession or custody of
any person or corporation whatsoever, which, in the judgment of
the committee, pertain to any matter or thing under investiga-
tion; and also to compel the attendance of any witness; such
production and documents or attendance of witness to be required
by subpoena signed by the chairman of the committee or acting
chairman of one of the counsel to the committee; any member
of said committee may administer the oath to any witness pro-
duced before it; said committee shall exercise and enjoy all the
powers, privileges and authority of a legislative committee, with
full power to enforce its directions and mandates. Any mem-

| ber or members of this committee and its counsel and assistants
shall have access at all times during the life of the committee to
all books, records, papers and other documents on file in the

office of the said court or any department thereof, or used or em-
No. 40.] 5

ployed in the conduct of the business of said court or office or
the work of said surrogates, or temporarily or permanently in
the custody or possession of either surrogate, or any clerk, as-
sistant, stenographer or other employee in said office, pertaining
to surrogates’ business; and the hearings before said committee
may be held both in the counties of Albany and New York; and
be it further |

Resolved, That the said committee shall commence its investi-
gation at once, and shall so conduct the same as to make its
report to the Assembly on or before the fifteenth day of March,
1899, to the end that whatever remedial legislation or other legis-
lative act may, in the judgment of the Legislature, be required in
the interests of justice and for the public good may be enacted
or taken during the present session of the Legislature. The ser-
geant-at-arms of the Assembly shall attend said committee, and
‘shall serve or cause to be served all subpoenas issued by the
committee and perform all duties as sergeant-at-arms required
by said committee,

Respectfully make the following preliminary report:

That immediately upon our appointment such steps and pro-
ceedings were had; that your committee duly organized, em-
ployed counsel, stenographers, clerks and proceeded with the
investigation of the surrogates’ court and office of the county of
New York.

That your committee, through its aforesaid chairman and coun-
sel forthwith caused to be made an extensive examination of the
records and papers on file in said office, and caused the clerks
in said office to be investigated and examined in connection there-
with. That the said chairman and counsel examined the papers

and records showing the appointment by the surrogates of said
6 [ASSEMBLY

county, of special guardians, referees, appraisers, appraisers in
transfer tax matters and temporary administrators. That your
committee, through its aforesaid chairman and counsel, caused
to be made examinations as to the appointees of the said surro-
gates for these various positions and the amount of allowances
awarded by the surrogates to the said appointees. That your
committee, through the aforesaid chairman and counsel caused
to be made an examination in regard to the private law practice
of Surrogate John H. V. Arnold, and the relations of his various
appointees to him and to his law office. That your committee,
through its aforesaid chairman and counsel made an investiga-
tion and examination relative to the numerous cases which were
submitted to Surrogate Arnold and in which the decisions of said
matters so submitted have been delayed for an unreasonable and
unwarranted time. The chairman and counsel of your com-
mittee received and your committee were receiving much volun-
teer information from a great number of members of the bar and
from parties in interest in various proceedings relating to such
delay; and your committee were proceeding in all of these
various branches of inquiry to obtain additional data and to pro-
cure further evidence, when, at this stage of their investigation
your committee was advised that Surrogate John H. V. Arnold
has resigned his office as a surrogate of the county of New York,
and your committee is informed that his said resignation in writ-
ing, duly signed and executed, has already been forwarded to the
honorable the Secretary of State of the State of New York.
That inasmuch as Honorable Frank T. Fitzgerald, a surrogate
of the county of New York, does not appear to have been respon-
sible for the abuses which your said committee was engaged in

investigating and inasmuch as your said committee, in the man-
No. 40.] q

ner aforesaid, has already acquired such necessary information
as will enable it to frame the proper and remedial legislation or
other legislative act which may in the judgment of the Legisla-
ture be required in the interest of justice and for the public good,
and with a view of saving expense to the State, it has seemed
advisable. to your committee to make this preliminary report.

That your committee does not deem itself justified after the
resignation of Surrogate Arnold in imposing upon the State of
further investigation.

That your committee will in due time report a bill or bills to
remedy such abuses as have been found in the surrogates’ office
as may properly be remedied by legislation.

All of which is respectfully submitted.

EDWARD H. FALLOWS,
Chairman.

GHERARDI DAVIS.

MERTON E. LEWIS.

L. M. MARTIN.

DANIEL E. FINN.

JAMES T. ROGERS.

DAVID N. HELLER.
IN THE MATTER OF THE INVESTIGATION OF THE SUR.
ROGATES’ COURT AND OFFICE BY THE SPECIAL
COMMITTEE OF THE ASSEMBLY OF THE STATE OF
NEW YORK. |

Before Messrs. Edward H. Fallows, chairman; Gherardi Davis,
Merton E. Lewis, James T. Rogers, Louis M. Martin, Daniel E.
Finn, David N. Heller.

Appearances: John Proctor Clarke, Esq., Henry Wynans Jes-
sup, Esq., 8. T. Carter, Jr., Esq., of counsel to the committee.

Mr. Clarke asks that the resolution under which this committee
is sitting be now read.

The clerk thereupon read the resolution, as follows:

“Whereas, There has been genera] complaint regarding the
due administration of, and the proper conduct of business in, the
court and office of the surrogates of the county of New York;
and

’ “ Whereas, It is deemed desirable in order that any necessary
legislative act may be the more intelligently performed, that
there should be legislative investigation of the manner in
which the various judicial and other duties are performed in the
said court and office; therefore,

“Resolved, That the Speaker of the Assembly be and he here-
by is authorized to appoint seven members of the Assembly, who
shall be a special committee of this body, will full power and

authority to investigate all and singular the manner in which the
10 [ASSEMBLY

various judicial, clerical and other duties are performed in the
surrogates’ court and office of the county of New York, and all
matters and things in any way pertaining thereto, and with full
power to prosecute its inquiries in any and every direction in its
judgment necessary and proper to enable it to obtain and report
the information required by this resolution; and further
“Resolved, That for such purposes the said committee may em-
ploy a stenographer or stenographers, and one or more counsel,
and such other assistants as may be necessary, and shall have the
power to compel the production before it of any books, records,
documents and other papers of any character, whether in said
office of said surrogates or in the possession or custody of any
person or corporation whatsoever, which, in the judgment of the
committee, pertain to any matter or thing under investigation;
and also to compel the attendance of any witness; such produc-
tion of documents or attendance of witness to be required by
subpoena signed by the chairman of the committee or acting
chairman or one of the counsel to the committee; any member of
the said committee may administer the oath to any witness pro-
duced before it; said committee shall exercise and enjoy all the
powers, privileges and authority of a legislative committee, with
full power to enforce its directions and mandates. Any member
or members of this committee and its counsel and assistants shall
have access at all times during the life of the committee to all
books, records, papers and other documents on file in the office
of the said court or any department thereof, or used or employed
in the conduct of the business of said court or office or the work
of said surrogates, or temporarily or permanently in the custody
or possession of either surrogate, or any clerk, assistant, stenog-

rapher or other employe in said office, pertaining to surrogates’
No. 40.] 11

business; and the hearings before said committee may be held
both in the counties of Albany and New York; and be it further

“Resolved, That the said committee shall commence its in-
vestigation at once, and shall so conduct the same as to make its
report to the Assembly on or before the fifteenth day of March,
1899, to the end that whatever remedial legislation or other
legislative act may, in the judgment of the legislature, be re-
quired in the interests of justice and for the public good may
be enacted or taken during the present session of the legislature.
The sergeant-at-arms of the Assembly shall attend said com-
mittee, and shall serve or cause to be served all subpoenas issued
by the committee and perform all duties as sergeant-at-arms re-
quired by said committee.”

Mr. Clarke. Mr. Chairman, the committee acting under that
resolution has already conducted considerable preliminary in-
vestigation by the aid of its counsel and assistants. It now be-
comes necessary, in the judgment of counsel, to examine certain
witnesses upon the stand. I will request my associate, Mr. Jes-
sup, this morning to conduct the investigation along certain lines
which have been prepared by him.

Mr. Jessup thereupon called to the stand Mr. William J. Klapp.

WILLIAM J. KLAPP, called as a witness, being duly sworn,

testified as follows:

By Mr. Jessup:

Q. Mr. Klapp, what is your full name and address? A. Wil-
liam J. Klapp, 127 West One Hundredth street.

Q. Have you been in the employ of this committee for the pur-
pose of making searches in the original records in the Surrogates’

Court of this county? A. Yes, sir.
12 [ ASSEMBLY

Q. Have you made research under the direction of the chair-
man of the committee and its counsel with regard to estates sub-
jected to the proceeding known as inventory appraisements? A.
Yes, sir.

Q. Is this schedule which I have marked IX here the schedule
prepared by you from those original records? A. Yes, sir.

Q. Please state what that schedule shows and how it was pre-
pared by you? A. It was prepared from the original records.

Q. It shows the names of the appraisers? A. It. shows the
names of the appraisers and special guardians appointed, with
the time of appointment and the amount of the estate and the
amount of the fee. .

Q. Does it show the amount of the fee? A. Yes, sir.

Q. Let me see that schedule, Mr. Klapp. A. Yes, sir.

The Chairman. Mr. Jessup, are these the general inventory ap-
praisements or the transfer tax appraisements.

Mr. Jessup. No; these are the general inventory appraisements.

The Chairman. I see that they show the estate, the names of
‘the attorneys in certain cases, the names of the appraisers and
the amounts at which the estate was appraised.

Mr. Jessup. Yes.

Q. Now, these were prepared by you from the original records
and you know this statement to be a coneut transcript? A.
Yes, sir; I know this statement to be a correct transcript.

Q. Now, as a matter of fact, Mr. Klapp, this only covers the
cases in which four appraisers acted? <A. Yes, sir.

Q. John J. Butler, Frederick H. Chapin, Thomas E. Arnold
and —— A. Yes, sir. .

Q. Asa matter of fact there were a great many other estates

in which other appraisers were appointed? A. Yes, sir.
No. 40.] 13

Q. But you were directed to confine your examination to cases
in which these men were named as appraisers? A. Yes, sir.
Mr. Jessup. That will do, Mr. Klapp.

By Mr. Heller:
Q. Mr. Klapp, you stated the names of only three appraisers;
who is the fourth appraiser? A. Reginald H. Arnold.

By Mr. Jessup:
Q. I think you are wrong in that. If you will take the sched-
ule I think you will find that H. C. Hart is one. A. Oh, yes; that

is a mistake; it is Harry C. Hart.

By Mr. Heller:

Q. What is the name again? A. Harry C. Hart.

Mr. Jessup: I would ask to have this statement marked as an
exhibit.

Marked Exhibit No. 1. (See Appendix.)

By Mr. Jessup:

Q. Will you kindly just look at that schedulé again and see
if you cannot correct your testimony with regard to the fees paid
appraisers? As a matter of fact, you prepared a great number
of schedules showing the fees of appraisers and special guard-
ians? A. Yes, sir; I prepared a great many and I am a little
mixed up on it. This does not show the fees.

Mr. Jessup. Have the committee any further questions?

The Chairman. No further questions, I think.
GEORGE M. JUDD, called as a witness, being duly sworn,
testified as follows:

By Mr. Jessup:
Q. Mr. Judd, have you been employed by the Assembly special

committee? <A. I beg your pardon.
14 [ASSEMBLY

Q. Have you been in the employ of the Assembly special com-
mittee in connection with the investigation that has been made
in connection with the records of the Surrogates’ courts? A. I
have; yes, sir.

Q. Was this schedule which I have marked IX, prepared under
your supervision (handing paper)? A. It was.

Q. Exhibit 1? A. Yes.

Q. At the request of the counsel to the committee have you
prepared a summary of this schedule? A. Yes, sir.

Q. Taken from the schedule? <A. Yes, sir.

Q. Please state what that schedule shows or what that sum-
mary shows as concisely as possible. A. It shows the number of
appointments of John J. Butler, Frederick H. Chapin, Thomas E.
Arnold and Joseph F. Arnold as inventory appraisers for the
years 1894, 1895, 1896, 1897, 1898 and January, 1899. It shows
that John J. Butler was appointed, in 1894, 201 times; in 1895,
234 times; in 1896, 284 times; in 1897, 270 times; in 1898, 243
times, and in January, 1899, 20 times, making a total for the
period between January Ist, 1894, and February Ist, 1899, 1,252
appointments out of 1,449 estates.

It shows also that Frederick H. Chapin was appointed—

DD OOS risk bah tuieree vig oe Sar lA eared ope ae eee aware 182 times
Dil Sto aaletaneia eee umaaet nen eceenees Sear 212 times
Dit 896; gcse rdeotac one ea eA as ead Ste lnneeetalers 191 times
Ata TS Oils Disasive sac cal sta ane cess ana oh aa eames 29 times
Itt, F898i5 ose vtes ses save ae AVE RaW aE eae eS 14 times
Ih January, 1899 vw iwiies wes eee as eae ewes ae eae 1 time

I think since about 1896 this also comprehends the son Freder-
ick H. Chapin, the same name.
Q. The father baving died? A. Yes, sir; making a total of

579 appointments between the same periods, January 1, 1894, and
No. 40.] 8

February 1, 1899. I find that Thomas E. Arnold was appointed—

Ti 1895. sac sire woes iow aaa eo ee BES ee eee 3 12 times
Tn D896 oes cous pe eio re ely ead te Dee eee wad as eater d 44 times
Tt ABOF oe dyaieeataenae-o's Pee eee e nee n ee eeenees 242 times
In 1898......... ee ee ee ee Pea 206 times
In January, 1899........... Pulp ae er OAs emaeaiaas 15 times

making a total of 519 appointments for the period between Jan-
uary 1, 1894, and February 1, 1899.
Joseph F. Arnold was appointed—

Ait: “T8904 i dss pine eaten aie tae bicep elcetaemarne seisaue Midis 15 times
di TS 9 Dos cies tA aw Gs Goes Real ee ears ia eae eo htaicne Rata 27 times
In 1896.. ; Sid th crane Siseaetert Raa RENO Ree ales 7 times
Ti ASOT ied dis dean veehawcas paasdiscn deme Neres None
Ti 18 98iecsawt cians eeeeha ae ee ea OR eed Bene 2 times
In. 1899 ose siecina iid eohien ay Ree Eda sees eee ORG Tee None

making a total of 51 appointments for the period between Jan-
uary 1, 1894, and February 1, 1899. I think that this gentleman
died in the first part of the year 1898.

Q. What is the total of the appointments, then, of these four
gentlemen in these 1,449 estates? A. The total is 2,401 appoint-
ments.

Q. Now, Mr. Judd, is there anything in the records of the
courts in these proceedings, in these inventory appraisal papers,
that indicates the amount of fees paid to these appraisers? A.
No, sir; the only way you could find those amounts would be by
looking up the accounting in each case and the accountings are
filed separately and it would involve a great amount of labor; and
besides that in a great many of these estates no accountings at
all are filed so there would be no way of getting at the fees

without recourse to the attorneys in each case.
16 [AssEMBLY

Q. And that would take the labor of several clerks for several
months, would it not? A. Yes, sir.

Q. And the names of the attorneys do not always appear in
these papers to which the clerks of the committee have had
access? A. No, sir.

By the Chairman:

Q. Mr. Judd, you say that John J. Butler was appointed 1,252
times out of a total of 1,449 estates? A. Yes, sir.

Q. You mean that the total number of inventories filed during
that period was 1,449? A. Yes, sir; 1,449 estates, and out of
that he was appointed in 1,252 cases.

By Mr. Jessup:

Q. Mr. Judd, let me call to your attention what Mr. Klapp
said, that these 1,449 cases were the cases in which these four
men were appointed? A. Yes, sir.

Q. There were other estates of course in which appraisers were
appointed? A. Yes, sir.

Q. Out of these 1,449 cases these gentlemen respectively re-
ceived the number of appointments to which you have testified?
A. Yes, sir.

By Mr. Rogers:

Q. Mr. Judd, this total of 1,449 estates then does not represent

\

the total number of estates in which inventories were filed dur-
ing the years mentioned? A. No, sir; it is confined to the ap-
pointments of these four gentlemen.

Q. Can you state approximately what proportion of the entire
number those 1,449 cases is? A. I do not think I can; no.

Q. That is, you do not know whether it is a half or more than a

half? A. I should judge, I think, these were a great deal more
No. 40.] 17

than half; I think from recollection the proportion is quite large;
I should say it was considerably more than half.

Q. Was there anything in the records examined by you which
showed or indicated by whom these appraisers were nominated,
whether by the attorneys interested in the case or by the sur-
rogate? A. I think occasionally it appears, but not very often,
that they were appointed by the attorneys, but on the motion of
the surrogate; very rarely I think it is in these cases that they

were appointed by the attorneys.

By Mr. Jessup:

Q. I did not catch your last answer to a member of the com-
mittee. You say that they are very rarely appointed on the nomi-
nation of counsel in the case? A. Well, I would not say that; I
do not think that it always appears in the papers, that is what I
mean. I have no doubt but that they are appointed in that way.

Q. And so far as these 1,449 estates are concerned, that is not
the total number of estates inventoried, but that is the number of
estates investigated because of the lack of time, you were limited
as regards time in the examination of these cases? A. Yes, sir;
we were directed to confine our examination solely to the cases

in which these four gentlemen were appointed.

_By Mr. Heller:
Q. Did you examine the order by which these men were ap-
pointed? A. The order is filed with the appraisal and we ex-
_amined both.
Q. The order is attached to it? A. No, sir; the order is not
attached to it, not as a rule; sometimes it is attached to it and

sometimes it is not.
2
18 [ASSEMBLY

Q. Then the order is not entered in a record book? A. No,
sir; itis a regular legal paper filed and tied up in the same bundle

with the report of the appraiser.

HENRY B. CLOSSON, called as a witness, being duly sworn,

testified as follows:

*

By Mr. Jessup:

Q. Mr. Closson, you are a member of the bar in this city? A.
Iam.

Q. Connected with the firm of Parsons, Shepard & Ogden? A.
‘Yes, sir.

Q. How long have you been a member of the bar? A. Since
1883.

Q. And you have practiced in the surrogates’ courts of this
county? A. Somewhat, yes.

Q. Have you in compliance with the subpoena which was
served upon your firm refreshed your recollection with regard to
a certain estate in your office which was subjected to the pro-
ceeding known as inventory appraisal so that you can testify as
to the name of the estate and the amount of the fees paid? A. I
have.

Q. If you have any papers there or if you can so testify -with-
ait them, will you please state to the committee the name of the
estate, the names of the appraisers appointed, the net amount
of the estate as appraised and the amount of the fees paid to each
of the two appraisers? A. I was requested to furnish the com-
mittee with the amount of fees paid to the appraisers in the
matter of the estate of Adolph Bernheimer. That I can do.

Q. If you please. A. In that case appraisers were appointed
upon petition of the executors, one of them was nominated by

the counsel for the estate, ourselves, and one by the surrogate.
No. 40.] 19

The Chairman: Speak louder, please, Mr. Closson.

The Witness: Repeating what I have already said, in that case
appraisers were appointed, one of them being nominated by the
counsel for the executors and one by the surrogate. Mr. Thomas
E. Arnold was nominated by the surrogate and Mr. Jasper E.
Corning was nominated by our office. The amount of the estate
as inventoried was a few hundred dollars over $2,142,000. The
fees were not taxed but after negotiation with Mr. Arnold we
paid him a fee of $750 and we paid Mr. Corning a fee of $500.

Q. Can you state from your recollection now what the char-
acter of this esiaes was? A. This property inventoried was per-
sonal property, of course.

Q. I mean was it stocks and bonds or was it bank deposits or
furniture? A. I think it consisted of all of those things.

Q. As a matter of fact were the schedules and estimated values
of these properties prepared in your office? A. A great deal of
assistance of that kind was rendered to the appraisers; whether
or not the final schedules were prepared in our office I would not
be willing to state.

Q. Do you recall the original amounts asked by the first ap-
praiser? <A. It was larger than $750; I do not know how much.

Q. What was the character of these negotiations that were
conducted with this appraiser? A. I am informed that they
consisted of a protest on our part against the payment of the
fee originally asked ending in a compromise of $750.

Q. Did that occupy any great length of time? A. No very
great length of time.

Q. And this fee of $750 was not subjected to the process of

taxation by the surrogate? A. No, sir.
20 [ ASSEMBLY

By Mr. Heller:

Q. These fees were paid under an agreement? A. Yes, sir.

By Mr. Jessup:
Q. Arrived at as the result of these beating down negotiations?
A. Yes.

By the Chairman:
Q. I would like to know what the original price was that was
asked by the appraisers? A. I do not personally know, . Mr.

Chairman.

By Mr. Heller:
Q. Did Mr. Corning ask more than you paid him? A. Mr.
Corning was an appraiser nominated by our office and he took

whatever we paid him.

By Mr. Jessup:

Q. Is there any memorandum or record in your office which
would show the original amount asked? Do you remember
whether it was in the form of a letter? A. I am quite sure it
was not in the form of a letter. I might possibly ascertain if you
desire.

Q. Have you had any similar experience, Mr. Closson, in regard
to inventory appraisals in estates other than the estates you have
testified about? A. We have had a number of estates inven-
toried and our custom is always to come to some agreement with
the appraisers in regard to their fees.

Q. Do you remember of any case where those inventory fees
were taxed by the surrogate? A. I do not.

Q. And the results of the negotiation in each case was a re-

duction of the fee demanded by the appraisers? A. Not always

‘
No. 40.] "oO

I think. I fancy that sometimes the appraisers have suggested
that we fix the amounts.

Q. Do you recall any specific cases now? A. No; I do not.

Q. Or amounts? A. No. In a general way I know that this

is the only very large amounts that we have paid.

By Mr. Rogers:

Q. What is the name of your firm, please, Mr. Closson? A. ,

Parsons, Shepard & Ogden.

Q. And the address? A. 111 Broadway.

Q. Can you tell us which surrogate appointed these appraisers,
or don’t you happen to know? A. I don’t know. I can ascertain
for you very easily.

Q. Can you give us any accurate idea of the number of days
occupied in making this appraisal? ’

Mr. Jessup. Outside of the work done in your office.

Mr. Rogers. I mean the work done by the appraisers.

The Witness: No, I have no real information on that point.

Q. The statute fixes a legal fee for appraisers? A. I think it
does.

Q. Which is applicable to New York as well as to the rest of
the State, is it not? A. Yes, sir.

Q. I ask it because I am not familiar with New York practice.
A. Yes, sir.
| Q. And do you know what the legal fee is? What is your
recollection about it, six dollars? A. My impression is that it
is six dollars a day.

Mr. Jessup: Five dollars a day.

Q. Was Mr. Arnold’s bill submitted on the basis of a certain
number of days work done at the legal fee? A. No.

Q. It wasalump sum? A. Yes, sir.

‘
22 [ASSEMBLY

Q. Did Mr. Arnold’s services occupy 150 days? A. No.

Q. Then he was paid a sum in excess of the legal fees? A.
Certainly.

Q. And upon a compromise? A. By our consent; yes.

Q. Will you state approximately whether the time consumed
by him was as much as 50 or 100 days? A. Oh, I should think it
could not have exceeded two weeks possibly.

Q. It could not have exceeded two weeks? A. Yes; probably
not a week. ;

Q. Then assuming, Mr. Closson, that it took, for instance, fif-
teen days, he was paid at the rate of $50 per day? A. On that
assumption.

Q. On that assumtion, yes. <A. Yes.

Q. Which would be ten times the legal fee if that is the cor-
rect assumption? A. I ought to state perhaps that that—

Q. That is an approximate estimate? A. Yes; but we never
insist upon the appraisers getting only the legal fee.

Q. Is that the general practice in this city? A. I think that
it is; yes. . . ,

Q. Can you, tell me why they waive the legal fee? A. I think

the legal fee is considered inadequate to the services rendered.

By the Chairman:

Q. Is it customary to pay the two appraisers the same amount?
A. Yes, sir; that is the custom.

Q. Here I see that Mr. Arnold received $250 more than Mr.
Corning, who was a nominee of your office. Can you state why
that was done in that particular case? A. We were not willing
that Mr. Corning, who had been nominated by our office, should
receive more than $500, and under the circumstances we thought

that he should not receive less.
No. 40.] 23

Q. You thought that $500 then was an adequate compensation
for the services rendered? A. I have no doubt that it was an

adequate compensation.

By Mr. Heller:

Q. Was complaints ever made by your firm to the surrogates’
office? A. No, sir.
By Mr. Jessup:

Q. Has there been any question of delay in securing the inven-_
tory promptly entering into this adjustment of fees? A. I think
there have been considerations of that kind.

Q. And is not that one of the operating causes for the pay-
ment of the fees demanded by appraisers? A. I think it is.

By Mr. Rogers:

Q. Did Mr. Corning—is that his name? A. Yes.

Q. Did Mr. Corning perform as much or more work on the
matter as Mr. Arnold did? A. As much.

By the Chairman:

Q. Mr. Closson, you are requested by the subpoena to produce
any documents in your possession showing any demands made?
A. I was requested to.

Q. You are now. Have you any documents in your possession
showing whether any demands were made? A. I doubt if any
such documents are in our possession.

O. Only oral demands were made? A. Yes, sir.

CHARLES B. ALEXANDER, called as a witness, being duly

sworn, testified as follows:

By the Chairman:
Q. What is your address? A. 120 Broadway.
24 [ ASSEMBLY

By Mr. Jessup:

Q. Your are a member of the firm of Alexander & Green? A.
Yes, sir.

Q. How long have you been a practitioner at the bar in this
city, Mr. Alexander? A. Over twenty-five years.

Q. And you have practiced in the Surrogate’s Court of this
county? A. Yes, sir.

Q. You are — here under subpoena of the committee to tes-
tify in regard to certain cases in which estates.in your office
were subjected to the proceeding known as inventory appraisal?
A. Yes, sir.

Q. Have you refreshed your recollection in accordance with the
desire expressed in that subpoena in regard to these cases as to
which the: appraisers were appointed, the amounts paid them >
and the circumstances attending such payments? A. I have.

Q. Will you kindly testify in that regard? A. You ask me
about the Mary Agnes Gordon estate. The appointment of ap-
praisers was applied for on August 31, 1897. On October 13,
1897, an arrangement was made to proceed with the appraise-
ments and the date was fixed for October 21, 1897. On October
22, 1897, the appraisers met at our office.

By the Chairman:

Q. Who were the appraisers? A. The appraisers were Thomas
E. Arnold and Jobn J. Butler. On January 27th the inventory
was filed. The appraisers asked for $250 each, and objection was
made and the amount was compromised at $150 each. The total
amount of personal property appraised as per inventory was
$38,252.42. Shall I read what the assets were? I do not want

to leave this paper as it is an original.
No. 40.] 25

Q. Yes, if you please. Will you let us have a copy of it? A.
Yes. This is the original appraisement. The fees were adjusted
at $150 each by order of the surrogate, dated January 24, 1898.
That is all I have in regard to that matter, I think.

The inventory was marked Exhibit 2, and is as follows:

EXHIBIT No. 2.
State of New York, City and County of New York, ss:

I, J. J. Butler, an appraiser duly appointed by the surrogate
of said county, do swear and declare that T will truly, honestly
and impartially appraise the personal property of Mary Agnes
Gordon, late of the county aforesaid, deceased, which shall be
for that purpose exhibited to me, to the best of my knowledge

and ability.
JOHN J. BUTLER.

Sworn to before me this 22d day of October, 1897.
W. H. Browy,
Notary Public 219, N. Y. Co.

State of New York, City and County of New York, ss:

I, T. E. Arnold, an appraiser duly appointed by the surrogate
of said county, do swear and declare that I will truly, honestly
and. impartially appraise the personal property of Mary Agnes
Gordon, late of the county aforesaid, deceased, which shall be
for that purpose exhibited to me, to the best of my knowledge

and ability.
THOS. E. ARNOLD.

- Sworn to before me this 22d day of October, 1897.
W. H. Brown,
Notary Public 219, N. Y. Co.
26 [ASSEMBLY

State of New York, City and County of, New York, Surrogates’
Office, ss:

Henry C. Deming, vice-president of the Mercantile Trust Com-
pany, the executor of the estate of Mary Agnes Gordon, deceased,
being duly sworn, says: That the annexed inventory is in all
respects just and true; that it contains a true statement of all
personal property of said deceased, which has come to the knowl-
edge of the deponent, and particularly of all money, bank bills,
and other circulating medium belonging to the said deceased,
and of all just claims of the said deceased against the deponent,
to the best of the knowledge of the deponent.

Sworn to before me this day of , 1897.

A true and perfect inventory of all the goods, chattels and
credits, which were of Mary Agnes Gordon, late of the county
of New York, deceased, made by the executor of the estate of
said deceased, with the aid and in presence of J. J. Butler
and T. E. Arnold, they having been duly appointed and sworn
as appraisers; containing a full, just and true statement of all
the personal property of the said deceased which has come to the
knowledge of the said Mercantile Trust Company, the executor
of said estate, and particularly of all moneys, bank bills, and all
other circulating medium belonging to the said deceased, and of
all just claims of the said deceased against said executor, and
of all bonds, mortgages, notes and other securities for the pay-
ment of money belonging to the said deceased, specifying the
names of the debtor in each security, the date, the sum originally
payable, the indorsement thereon, and the sum which, in the
judgment of the appraisers, may be collectible as such security.

Upon the completion of this inventory, duplicates thereof have

been made and signed at the end thereof by the appraisers.
No. 40.] 27

Inventory and appraisement of the personal estate of Mary
Agnes Gordon, deceased. Died May 29, 1890:

Par value. Appraised value.

U. 8. government 4% registered bonds. $21,500 00 $22,360 00
1N. Y., Lake Erie and Western R. R.

dae Wil nh odee ot oda b leone sues os 1,000 00 1,000 00
’ 1 Peoria, Decatur and Evansville R. R.

6% DONE vecsevieeannces sama ewaee< 1,000 00 950 00
2 Union Pacific R. R. mtg. 6% bonds... 2,000 00 1,960 00
U. S. government 4% coupon bonds.... 5,250 00 5,512 50
Cash received .........2..ee ee eee .. 5,286 92 5,286 92
Amount due from estate of H. J. Cul-

len, Jr., deceased .......... eee e ee cee ee eee Problematical.
PUPIL: on eoeiegee ee te eens Cees Uae nares 440 00
Wearing apparel .......... cee cece cee eee 50 00
Glassware......... Se Reese Eakea ese 24 00
JACWEIPY oo) da Veeedeieuaeeedenawe lnm 500 00
Money found in Geneva, Switzerland,

and Paris, France ............+06: 200 00 200 00

piensa S $38,283 42

JOHN J. BUTLER,
THOS. E. ARNOLD,

Appraisers.
By Mr. Jessup: “

Q. Does it show how many days were occupied in arriving at
those conclusions? A. The only thing that you can do is to.
infer from these dates that I have read. I have not counted
them up myself. There was an interview on October 13th; there
was a day fixed on October 2ist ; they were certainly there on
October 22d, and they filed their inventory on the 27th of Janu-
ary ; 8o there was a period of time during which they could have

worked every day.
28 [AssEMBLY

Q. A part of that time was occupied in the negotiation result-
ing in their coming down to $150? A. There was a negotiation
about the fees; I do not know; I think it was very short.

Q. And in regard to the character of those securities which
you have read, is there any particular degree of work required
in getting at the value of those except to look at the Stock Ex-
change quotations? A. Yes, sir; as far as those are concerned
that are quoted on the Stock Exchange, they can look at the
recorded quotations.

Q. And, as far as the other items are concerned, was not the
list prepared in your office? Is not that the practice in your
office, to give aid to the appraisers? A. According to this list
that I have here it was made in my office, and they went over it
and changed it in some respects; there are two columns, one
contains our appraisement and one theirs.

Mr. Prime (associated with Mr. Alexander). You will find there
an affidavit of the time that they were occupied; it is inside the
papers that you have in your right hand.

The Witness. There is an affidavit of the time that was occu-

pied by them.

By Mr. Davis:

Q. Will you let me see that appraisement? A. Yes (handing
paper)..

The Witness. Here is an affidavit on a printed blank in the
usual form stating that they were appointed by the surrogate,
and necessarily expended thirty days in the matter for which
they claim $150 each, making altogether the sum of $300.

The paper is submitted by the witness and was marked Exhibit

3, and is as follows:
-No. 40.] 29

EXHIBIT No. 3.

NEW YORK SURROGATES’ COURT.— IN THE MATTER OF
THE APPRAISAL OF THE PERSONAL ESTATE OF
MARY AGNES GORDON, DECEASED.

City, County and State of New York, ss:

Thos. E. Arnold and John J. Butler, being duly and severally
sworn, say that they are the appraisers appointed by the surro-
gate in the above entitled matter and, as such appraisers, neces-
sarily expended thirty days each in said matter, for which they
claim to be paid the sum of $150 each, making in all the sum of
$300 for both, together with the sum of .............. dollars
for expenses necessarily enlisted, the statutory fees.

THOS. E. ARNOLD.
JOHN J. BUTLER.
Sworn to before me this 20th day of January, 1898.
Epwarvp.J. GEAGEN,
Notary Public N. Y. County.
Taxed as presented. No opposition. Dated January 24, 1898.
F. T. F.

Surrogate.

Please take notice, that we shall present the foregoing affidavit
to the Hon. Frank E. Fitzgerald, one of the surrogates of the
county of New York, for taxation and his approval, on the 21st
day of January, 1898, at 3 p. m., at the chambers of said surro-
gate, in the county courthouse, in the said county of New York.

Yours, etc.,
THOS. E. ARNOLD.
JOHN J. BUTLER.
Dated New York, January 20, 1898.

To Messrs. Alexander & Green.
30 [ ASSEMBLY

By Mr. Jessup:

Q. That is the affidavit on which the surrogate taxed the $150
each? <A. Yes, sir.

The Witness. I have some other papers here of that kind of

which I will submit a copy if you desire.

By Mr. Davis:

Q. From this inventory it appears that $31,500 was United
States bonds or cash? A. I was under the impression that it
was less than that. :

Q. At any rate, $26,000 of the estate did not require any real
appraisement? A. No, sir.

Mr. Jessup. Mr. Chairman, I suggest that the stenographer
make copies of these papers and incorporate them in the record,
and that they then be returned to counsel.

The Chairman. Is your object to show whether the services

were commensurate with the work?
| Mr. Jessup. The object is to show the practice of demanding
more than the legal fee and the delays which ensue in bringing
the affidavit of services up to the amount of the fee ultimately
demanded.

Mr. Finn. Is there any such presumption?

Mr. Jessup. No; it is only for the purpose of showing that the.
amount of the fees are out of all proportion to the actual services

rendered.

By Mr. Jessup:
Q. You are familiar with the rates allowed under the code
for actual services rendered by these appraisers? A. I under-

stand it is $5 a day.
No. 40.] 31

‘Q. And how much, therefore, would they have had to do for
the purpose of getting the original amount demanded? A.
Thirty days.

Q. That is what they ultimately swore to? A. Yes, sir; they
swore to that.

Q. Well, had the services not been rendered when they first
demanded their fee? A. No, sir.

Q. So that the excess of $100 was for time which, by their
own affidavit, was not occupied in this case? A. Well, they did
not say they had not used more time as I gather.

Q. And these days as to which you know that they were occu-
‘pied, were they occupied the whole day or what part of the day?
A. Well, as far as our observation went, they were not occupied
the whole day; they may have spent the day in meditation,
though.

Mr. Jessup. It may be proper for me to say, for the benefit
of the committee, that the testimony that we expect'to elicit
will show that the affidavits of services in cases where they
are rendered, both by these officers and by other officers of the
court enjoying its patronage, would in some cases amount up
to eight or nine hundred or a thousand working days in a year,
in which they swear they have been employed the material part
of those days.

Mr. Rogers. Have you subpoenaed Mr. Butler and Mr. Arnold
to appear before this committee?

Mr. Jessup. We have succeeded in subpoenaing Mr. Arnold
but Mr. Butler has not yet been subpoenaed. The process serv-
ers have been after him for some time, and we hope to secure
his attendance either this morning or this afternoon.

The Witness. Shall I proceed with this case?
82 [ASSEMBLY

Q. Yes. A. The estate of Mary Johnson you asked about.
On the 4th of January, 1897, the appraisers were appointed, the
appraisers were John J. Butler and Thomas E. Arnold. They
were appointed J une 4th I should have said, 1897. We have no
dates in our records of the sittings of the appraisers, except of .
the notice that they would sit at No. 2,018 Madison avenue, which
is in Harlem, where the deceased lady lived, on the 25th day of
June, 1897. They filed their inventory on September 30, 1897,
and showed personal property amounting to $16,298.87. On
October 5, 1897, they were paid $250 each. We refused there to
do anything in regard to fixing the fees; we were merely there
as proponents of the will, and there was a temporary adminis-
trator. The will has never yet been admitted to probate; it is
one of the cases which Surrogate Arnold left undetermined. All
we did there was to insist that the surrogate should take the
responsibility of fixing the fees, which he did at that amount.
Their affidavit is here in the same form on the same printed
blank, showing that they expended fifty days each, fot which
they claimed to be paid the sum of $250, and that was allowed.
on the 21st of September, 1897, by Surrogate Arnold.

Mr. Jessup ,offered in evidence the affidavit, and it was ad-
mitted and marked Exhibit No. 4.

Exhibit No. 4 is as follows:

EXHIBIT No. 4.
NEW YORK SURROGATES’ COURT.— IN THE MATTER OF
THE APPRAISAL OF THE PERSONAL ESTATE OF
MARY JOHNSON, DECEASED.

City, County and State of New York, ss:
Thos. E. Arnold and John J. Butler, being duly and severally

sworn, say that they are the appraisers appointed by the surro-
No. 40.] 33

gate in the above entitled matter, and as such appraisers neces-
sarily expended fifty days each in said matter, for which they
claim to be paid the sum of two hundred and fifty dollars each,
making in all the sum of five hundred dollars for both, together
with the sum of .................. dollars for expenses neces-
sarily enlisted, the statutory fees.

THOS. E. ARNOLD.

JOHN J. BUTLER.

Sworn to before me this 20th day of September, 1897.
Epwarp J. Gucan,

Notary Public N. Y. County.

Please take notice, that we shall present the foregoing affidavit
as to services in the above entitled matter to the Hon. John
_H. V. Arnold, one of the surrogates of the county of New York,
for taxation and his approval, on the 20th day of September,
1897, at 3 p. m., at the chambers of said surrogate, in the county
courthouse, in the said county of New York. ,
Dated New York, September 20, 1897.
Yours, etc.,
THOS. E. ARNOLD.
JOHN J. BUTLER.
To Messrs. Alexander & Green, 120 Broadway.
Taxed and allowed at $250 for each appraiser on notice and

without objection.
JOHN H. V. ARNOLD,

Surrogate.
By Mr. Davis:
Q. What did the estate consist of, Mr. Alexander? A. I have
here the inventory and appraisement; the estate was a very

wealthy one in real estate; the personal property was compara-
3
34 [ ASSEMBLY

tively small; there was cash, $3,830.56, then there were three
or four savings bank books, one of $1,500, one of $3,428, one of
$3,819, one of $1,199. Then there were English sovereigns $21.94,
diamond brooch, diamond rings and earrings, a metal chain and
a plain gold ring. Then there was the contents of her dwelling
house up town, which is all here at great length. I will furnish
the committee with a copy of the inventory and send it to them
with the others. It gives the usual things which are found in
an ordinary dwelling house of the medium class. I do not think
there is anything else on that. That is all I have to state in
regard to the estate of Mary Johnson.

Mr. Jessup offered in evidence the inventory, and it was marked
Exhibit No. 5.

Exhibit No. 5 is as follows:

EXHIBIT No. 5.
State of New York, City and County of New York, ss:

I, John J. Butler, an appraiser, duly appointed by the surro-
gate of said county, do swear and declare that I will truly, hon-
estly and impartially appraise the personal property of Mary
Johnson, late of the county aforesaid, deceased, which shall be
for that purpose exhibited to me, to the best of my knowledge

and ability.
JOHN J. BUTLER.

Sworn this 25th day of June, 1897, before me.
Epwarp J. GEGAN,
Notary Public N. Y. County.

State of New York, City and County of New York, ss:
I, Thos. E. Arnold, an appraiser duly appointed by the surro-

gate of said county, do swear and declare that I will truly, hon-
No. 40.] 35

estly and impartially appraise the personal property of Mary
Johnson, late of the county aforesaid, deceased, which shall be
for that purpose exhibited to me, to the best of my knowledge
cand ability.
THOS. E. ARNOLD.
Sworn this 25th day of June, 1897, before me.
Epwarbp J. GEGAN,
Notary Public N. Y. County.

State of New York, City and County of New York, Surrogates’
Office, ss:

Daniel J. Quinlan, temporary administrator of the estate of
Mary Johnson, deceased, being duly sworn says, that the annexed
inventory is in all respects just and true; that it contains a true
‘statement of all the personal property of the said deceased which
has come to the knowledge of the deponent, and particularly of
all money, bank bills, and other circulating medium belonging
to the said deceased, and of all just claims of the said deceased

‘against the deponent, to the best of the knowledge of the de-

ponent.
DANIEL J. QUINLAN.

Sworn this 28th day of June, 1897, before me.
R. Dam,
Notary Public.

A true and perfect, inventory of all the goods, chattels and
‘credits which were of Mary Johnson, late of the city of New
‘York, deceased, made by the temporary administrator of the
estate of said deceased, with the aid and in presence of John J.
Butler and Thomas E. Arnold, they having been duly appointed.

and sworn as appraisers, containing a full, just and true state-
36 [ASSEMBL¥

ment of all the personal property of the said deceased, which has
come to the knowledge of the said temporary administrator of
said estate, and particularly of all moneys, bank bills, and all
other circulating medium belonging to the said deceased, and of
all just claims of the said deceased against said Mary Johnsen,
and of all bonds, mortgages, notes, and other securities for the
payment of money belonging to the said deceased, specifying
the name of the debtor in each security, the date, the sum origi-
nally payable, the indorsement thereon, and the sum which,
in the judgment of the appraisers, may be collectible as such
security. ;

Upon the completion of this inventory, duplicates thereof have
been made and signed at the end thereof by the appraisers.

Inventory and appraisement of the personal estate of Mary
Johnson, deceased. Died March 10, 1897:

Cash:

Par value. ane
From J. W. Power and Daniel J. Quinlan,

CXCCULOES:: aise ah Abs Sw deals 34s $3,830 56 $8,830 56
Seamen’s Savings Bank............... 1,500 76 —«-1,500 76
Washington Trust Company........... 3,428 17 3,428 17
Emigrant, etc., Savings Bank........... 3,819 84 3,819 84
Bowery Savings Danle aeuaiGauanesiiws 1,199 85 1,199 85.
4 English sovereigns and 1 $23 gold piece. 21 94 21 94
1 ladies’ gold watch and chain.................0.. 31 00:
Diamond brooch ........... sce eee c cece ec eeceees 15 00:
3 diamond rings and 2 earrings................... 575 00
1 metal chain. :esineesesexter ska de eedis dae d Joe you 25
1 plain gold ring ....... cc cece eee cece ees ‘ 1 00

Personal property contained in premises No. 2013.

Madison avenue, New York city:
No. 40.] 37

2 empty Chests 4.2.04 isa newiewes ce eres
4 tons Of Cal, .vcsu sere ees d eee nies cee
lice box .......... ie dame moe ee eee
Crockery ware .............005- Lae belastitins
Knives, forks and POU se. da beenewee ee ese
i table’. ooteiieireioieaalw vee ves qenees
ALCHOILS ois Se eka inled See BRA Se coe
4+ barrel flour ener
A Darrel SUG AP ive ewig w adv he eee eae eaew es
1 clothes wringer ............. cee see eens

Dowash Doe? «6 owes eee ete ees alee We

OOMES® 5. 65 wine He apeto al hes D's Mae oro b sie alee Sra s os
Salt and other articles under stoop..........
Old clothes and satchel..................4-

DT, CABG? 253 sb doi-e On GN Ses SeR eA ee
PD CHAUPS: na Gaie ar Secsie Sire wane nts wake arash Gee Sater eae

Appraised value.

$0

He Be RP woo eR

25
00
00
00
00
00
00
00
50

00

50
50
50
50
50
50
25
00
00

1 00
2 00
1 00

15

00
00

3 00
6 00
1 ornamental mantle-piece ......--.-+eeee cree
B pictures 2... eee eee cee eter eeneneee
1 looking glass ....... cess eee eee rete ene rences
12 curtains 1... .. cece eee ee eee eee e ene
LT small safe ...... cece cece ee cee tere e nee eneee

Few small vaseS ...... cece cee c ee cer cee rete etree

Carpets. cies se cniee epee rs Ge eee oe ee eee wacans

First Hall.

Carpets and. TUS 222. c cc ec cece ese cee s ten neew ne

Front Parlor.

1 table and 15 pieces of furniture................+
1 clock and two VaSeS....... cece cee eee tee eeees
1 cover for mantel-piece .......... 0.2 cee tee ee eens
1 piano and stool ........... cece e teen ences
BPICCUres’ .sosscge aid pases leo) aa bile Dio ada care ouhacEGe a WN Seles
2 CUSPIGOFS 4 vives x sea sa ew dees a alee Yaw ote Hs ae wane
Curtains 8 2c8 45 bene i ee She ea se Gea wie
Furniture COVETS ....... cece cece cece ence ven vece
3 Sofa: PIlOWS, oi .cc cei imc es Sew es ee Rew Re

Carpet and TOSS i065 scdus poe Fae oaey ed eee ees

4 pictures, family portrait exempt, vases and cup...
DOLE. DUO WS fe ves oss hisiessisie el wictes SAed ais aw bae eevee tm
Carpet ic cs weve wae ei shaw anaeie ee ew heen ews

[ASSEMBLY

Appraised value.

$25
2

1
6
5

40
18

150
50
10

150

100

15
15

CU

15

75
300
10
10

10

00
00
00
00
00
25
00
00

00

00
00
00:
00
00
50"
00
00
00
00

00°
00:
00:

25.
0
No. 40.] 39

Appraised value.

TADQaP ys eect dewina ccaig Knees we ne Re ' $25 00
Fireplace grate, irons and fender..... ee ecniny 25 00
Chandelier... ic ssn eckisaversaae eee oeraeieieaes 25 00

Second Hall.

CANDICE Wee sa wae anced Meee hehe HEN aac Pests 10 00
Second Floor Front.
9 pieces of furniture ....... 0... cece eee cece 75 00
1 dressing case and linen therein.................. 25 00
BilVer Ware: 4 aikseasale ialgkis ca Site e OE Geel galed ata wale, 2 00
Pictures sis ais 044 wee auneew ee eee eae elie Ree 4 00
2 CUSPId OES sheen Kawa eases eee Mase en debe 1 00
Dh CLOCKS cnsccustatiatesis- cuudadroieutate nw oatne Warman auaaaie es 2 00
Ornaments on mantel-piece .............0eece eens 1 00
B CUOPLAING cosy dice leur aietekr emis ws shane reas ae 6 00
Carpets! .s.2. cut aew eatad adel Seite Wine Gos pies ae teens 10 00

Second Floor Back (Includes two bedrooms).

2 bedsteads asic wsieevieca wale e ee aw sad oa eiteale mans eae 35 00
Chairs and other little furniture.................. 18 00
Curtains) sb AS CERES ae GEES Sea ees 12 | 00
Bed clothes) o.4..0. wee Mee an ee ei Kwek Ge BER ae es 20 00
3 pieces of silverware .......... cece cee e cent wees 5 00
I trunk and contents .......... ccc ce cence ee eee 50 00

Second Floor Back.

Carpets 23: acs erasers erie ace Rec eeae ene ers ee 25 00
Fireplace grate, fender and ornaments............ 12 00
Mrs. Mary Johnson’s old clothes................45 10 00
Stephen Lovejoy’s old clothes Saas iaoksite eh g 5 00

3 birds and cages ........ cece eee ewe eee eee ee 3 00
40

Carpets) ss44e dsc ceeracaees see seeedeerayerse es

7 pieces of furniture ......... cece tere eee eee
1 trunk and contents ............. cece ee eee eee
4 window CUrtaiNS ........ cece reece e reer eens

2 pictures and other ornaments..........-.+.04+5-

Third Floor Back (Includes three bedrooms). ©
8 bed rooms—furniture .............e000. weeews
CUrtal ns 4-0. .acaneerweuusineeesiewee gee teases
BP CHE OS isssissa a eciasfcue lakegat sutlnialiatxdepaics tecoesuarhdoueteavtoueleaey the
Carpets aes ex eer coeewse nanes serous Kawa owns
Window SCPOCHS 5 isiceee cea tamecy cases wate nes
Old clothes of Mrs.,Johnson........... ee
1 holy water fount .......... ccc cece eee eee
Bath room gas bracket .......... cece eee es ee eee
Stair carpets for house.................eeeeeeee
1 horse harness and blankets................205-
1 sidebar Wagon ........ ce cee eee cee e cece ee eeee
DO PHACTON, 2c gicarcde seit watcrerinos ow-ouw eoaieian Hee ees
1 sleigh and old buffalo robes....................

JOHN J. BUTLER,

[ASSEMBLY

Appralsed value.

: $1

: 10

‘ 65
, 10

‘ 15
: 11
‘i 15

, 35
‘ 50
. 75
é 40
: 25

$16,298

00
50

00

5 00
‘ 10

00
50

00
00
00
00
00
00
25
50
00
00
00
00
00

87

 

THOS. E. ARNOLD,

Appraisers.
No. 40.] 41°

By Mr. Jessup:

Q. Are you able to say, Mr. Alerandon that those fifty days
of actual services had elapsed before the negotiations were had
and after your objection was raised to those fees? A. Our best
information is that they had; that they were in a position to
say that they had worked every day on that case.

Q. Do you recall the preliminary amount your objection to
which resulted in this taxation? A. In that case there was no
discussion as to the amount; we were in a very remote position
as to the estate; the will had not been admitted to probate; there
was a temporary administrator and the court had it practically
in its own hands, and every payment made by the temporary ad-
ministrator was made upon the order of the court. Now I have
only one more case that you asked about.

Q. Yes. A. That is the case of Nathan Denison Morgan. The
appraisers were applied for on July 16, 1896, and appointed a few
days afterwards. Notice of the appraisements was given on
August 10th.

By Mr. Rogers:

Q. The names of the appraisers, please? A. Jobn J. Butler
and Frederick H. Chapin. The appraisements went on on Au-
gust 26th, 1896.

By Mr. Jessup:

Q. Do you happen to know whether that was Mr. Chapin, Jr.,
or Mr. Chapin, Sr.? A. He was a brother-in-law of the surro-
gate.

Q. Not the present Frederick H. Chapin? A. No.

By Mr. Rogers:
Q. The brother-in-law of which surrogate? A. Of Surrogate

Arnold. The arrangement was made to proceed with the ap-
“42 [ASSEMBLY

praisements on August 26th, at 1 o’clock, at the office of the
Globe Stationery and Printing Company. It did go on at that
time, and they went over all the property. The inventory was
filed on November 6, 1896, showing the values of all the property
to be $3,379. The appraisers were paid $40 each on September
18, 1896. They asked for $100.

Q. $100 each? A. Yes, $100 each.

Q. And you paid them how much? A. We paid them $40.

Q. On what date? A. September 18, 1896.

Q. That was before the inventory was filed? A. We have

never yet obtained an order adjusting those fees.

.By the Chairman:
Q. Is it customary to pay the fee before the inventory is filed?
A. No, it is not, sir. : .
Q. Was there any particular reason in this case why that was.
done? A. We usually take up the inventory and pay the fee on
taking it up; I do not know why we did not in this case. I do.
not remember, sir, at all, why we did not; there must have been

some reason at the time.

By Mr. Rogers:

Q. Mr. Alexander, the usual practice is for the appraiser to
deliver the inventories to the attorneys? A. Yes, sir.

Q. And the filing is a matter for the attorneys? A. Yes, sir.

Q. So you may have held it in your office for some time? A.
We may have. The estate was insolvent in this case and I pre-
sume that is the reason why no order was obtained in regard to.

these particular fees.

By the Chairman:
Q. Was an affidavit made in this case by the appraisers? A.
No, sir; no affidavit was made here.
No. 40.] 43

By Mr. Davis:

Q. Did you consider that a reasonable and proper fee? A.
Well, we thought perhaps that they could make an affidavit
which would cover the fee, and we were saving our clients $60,

which was a very handsome reduction.
By. the Chairman:

Q. Did they at once accept the $40? A. No, sir, there was a
wrangle about it.
Q. Did it last long? A. No, sir.

By Mr. Jessup:
Q. Did it last until the day they filed the inventory, at least,

‘November 6th? A. No, sir, it was settled at one interview.

By Mr. Rogers:

Q. Now, Mr. Alexander, let me see if I have these dates cor-
rectly. In this last case you say the inventory appraisers were
paid on September 18th; is that right? A. On September 18,
1896, yes, sir.

Q. And on August 26th they began their inventory; is that
right? A. Yes, sir; it was noticed on August 10th for August
26th; they had a right to think they were in office on August
10th.

Q. But the appraisal began on August 26th? A. Yes, sir; the
appraisements began on August 26th, the official appraisements.

Q. So that they could have performed no official act in the case
save sending out the notice? A. We sent out the notice our-
selves. They might have claimed that they were preparing them-
selves for the arduous task in some way. I do not know about
that.

Q. Well, from August 26th to September 18th is about twenty-
three days? A. Yes, sir.

Q. So that their charge of $100 for that period would have in-
cluded almost every day, Sundays as well as other days? A.
44 [ ASSEMBLY

Yes, sir. I do not think I put in the inventory in this Morgan
case. I haveit here. I will furnish the committee with a copy
of that.

Mr. Jessup. I offer the inventory in evidence.

The paper was admitted in evidence, and marked Exhibit
No. 6.

Exhibit No. 6 is as follows:

EXHIBIT No. 6.
State of New York, City and County of New York, ss:
Robert Webb Morgan of said city, being duly sworn, says that

he made service of the foregoing original notice of appraisement:
on the following persons, by delivering to them a true copy there-
of as follows: That is to say, on Helen Matilda Morgan and
Matilda C. Merrill, personally, within the city of New York, on

the 17th day of August, 1896.
ROBERT WEBB MORGAN.

Sworn to before me this 26th day of August, 1896.
WiLiiaM C. PRIME,
Notary Public Westchester Co.
Certificate filed in N. Y. county. .

State of New York, City and County of New York, ss:

I, Frederick H. Chapin, an appraiser duly appointed by the
surrogate of said county, do swear and declare that I will truly,
honestly and impartially appraise the personal property of Na-
than Denison Morgan, late of the county aforesaid, deceased,
which shall be for that purpose exhibited to me, to the best of

my knowledge and ability.
FRED’K H. CHAPIN.

Sworn to before me this 26th day of August, 1896.
Tos. M. Margao,
Comm’r of Deeds, City & Co. of N. Y.
No. 40.] 45

State of New York, City and County of New York, ss:

I, John J. Butler, an appraiser duly appointed by the surrogate
of said county, do swear and declare that I will truly, honestly
and impartially appraise the personal property of Nathan Deni-
son Morgan, late of the county aforesaid, deceased, which shall
be for that purpose exhibited to me, to the best of my knowledge

and ability.
JOHN J. BUTLER.

Sworn to before me this 26th day of August, 1896.
Taos M. Marsac,
Comm’r of Deeds, City & Co. of N. Y.

State of New York, City and County of New York, Surrogates’
Office, ss:

Robert Webb Morgan, executor of the estate of Nathan Deni-
son Morgan, deceased, being duly sworn, says, that the annexed
inventory is in all respects just and true; that it contains a true
statement of all the personal property of the said deceased which
has come to the knowledge of the deponent, and particularly of
all money, bank bills and other circulating medium belonging to
the said deceased, and of all just claims of the said deceased
against the deponent to the best of the knowledge of the de-
ponent.

Sworn this day of September, 1896, before me.

WIuiam C. PRIME,
Notary Public, Westchester Co.
Certificate filed in N. Y. Co.

 

A true and perfect inventory of all the goods, chattels and
credits which were of Nathan Denison Morgan, late of the city

of New York, deceased, made by Robert Webb Morgan, executor
46 : [ASSEMBLY

of the estate of said deceased, with the aid and in the presence
of John J. Butler and Frederick H. Chapin, they having been
duly appointed and sworn as appraisers, containing a full, just’
and true statement of all the personal property of the said de-
‘ceased, which has come to the knowledge of the said executor
of said estate, and particularly of all moneys, bank bills, and all
other circulating medium belonging to the said deceased, and of
.all just claims of the said deceased against said executor, and of
-all bonds, mortgages, notes and other securities for the payment
‘of money belonging to the said deceased, specifying the names.
of the debtor in each security, the date, the sum originally pay-
able, the indorsement thereon, and the sum which, in the judg-
‘ment of the appraisers, may be collectible as such security.
Upon the completion of this inventory, duplicates thereof have
been made and signed at the end thereof by the appraisers.
Inventory and appraisement of the personal estate of Nathan

Denison Morgan, deceased. Died, —.

Parvalue, ""yaiue’
-5 shares of the stock of Globe Stationery and
Printing Co., $50 each, Cert. No. 46....... $250 $55
‘24 bonds, $50 each, Globe Stationery and
Printing Co., Nos. 1380-153 ............... 1,200 600

‘29 shares stock’ Globe Stationery and Print-

ing Co., $50 each, Certs. Nos. 26 and 27,

pledged to the estate of M. W. Baker as

part security for loan to H. ©. Morgan of

$1,700 and interest, guaranteed by N. D.

MOP BADE oe ctniss v eceia ausale eaten Meola ee ealewenes 1,450 None.
‘66 bonds, $50 each, Globe Stationery and

Printing Co., Nos. 1-66, held by Long Island

Loan and Trust Co. as collateral for loan of

-$2,100 and interest, from August 1, 1895... 3,300 None.
No. 40.] 47

Appraised
Par value. value.

24 bonds, $50 each, Globe Stationery and

Printing Co., Nos. 81-82, 117-120, 154-171,

held by D. R. Saterlee & Co. as collateral

for loan of $1,000 and interest, from Novem-

ber 1, 1894 s.cccsenweweewaen eeke de esau $1,200 None.
-33 bonds, $50 each, Globe Stationery and

Printing Co., Nos. 93-100, 222-246, held by

Sherman Bank as collateral for loan of

$853.53 and interest, from May 10, ’95..... 1,650 None.
-8 bonds, $50 each, Globe Stationery and

Printing Co., Nos. 67 to 74, held by H. M.

Morgan as part security for return of 22

shares of stock of Wagner Palace Car Co.,

loaned to N. D. Morgan by her............ 460 None.
:25 bonds, $50 each, Globe Stationery and

Printing Co., Nos. 75-80, 83-92, 121-129,

pledged to H. M. Morgan for return of 8

shares of stock of Chicago and Northwest

R. R. Co. and $118 cash................4. 1,250 None.
-§ shares C., C., C. & St. L. pref. stock and 5

shares Lake Shore R. R. Co. stock, held by

Farragut Fire Ins. Co. as collateral for the

loan of $900 and interest, from April 1,

SDB cisiecraae Seno ha ate ant be ne eg hese oncne se wate 1,000 $100
“6 bonds, $50 each, Globe Stationery and

Printing’ Co., Nos. 108-118, and 20 shares

stock of Farragut Fire Ins. Co., at $50 par

value, pledged to estate of M. P. Robbins

for loan of $1,000 and interest from July
48 [ ASSEMBLY

Par value.

1, 1895. These securities have been sold

for $1,000 and the loan paid with the pro-

COCOS ~ es Sircrs ee Kae Mt ps A OMREES BERS $300
1,000 Deb. bonds C., B. & Q. R. R., and $500

West Shore R. R. Reg. 4% bonds, pledged

as part collateral to American Exc. Nat.

Bank for loan of $3,700 and interest from

July 6, 1895. These securities have been

sold for $1,516.87 and the proceeds applied

on account of loan..........- cece eee eee 1,500
Note of W. P. Freeman for $272.50 on demand

at 64, dated March 12, 1889, less payment

on account April 2, 1889, of $150, collateral

60 shares $100 each, Freeman Dynamo

Electric Motor Co. stock. ........ cee eee ce eee ens
115 shares, $100 par value, Freeman Dynamo

Electric Motor Co. stock, Certs. Nos. 14, 27

Note W. P. Freeman for $220 at 64, dated March 24,
1890. Collateral, 200 shares of stock Freeman
Dynamo Electric Motor Co., $100 each............

186 .shares stock Brooklyn Oil Co., $100 each par

Note of C. K. Trull for $37.50, dated J uly 7, 1882, at 1
MODE 6 os eevee ee eee seen ise Sue setew sas
Balance due on note of William Green and interest
from March 4, 1876. ....... ccc eee een c ese ereneece

Appraisea
value,

None.

None.

No value.

No value.

No value.

No value.

No value.

No value.

No value.
No. 40.] 49

Appraised value.

Joint note of N. W. ‘Green and Julie A, Green for

$536.32, dated October 26, 1881.................4. No value.
Interest in Lloyds of New York city, for which note of
PL HOU WAR SIVED ncuaiecynr ened a dele ee IG Gae gee ee $1,500
Intérest in Isthmus Lloyds of New York, for which
note of $1,000 was given............. cee eee eens 1,000
1 safe, with double doors, size about 4 feet x 6 feet x
2 feet 6 inches outside..........eseecceeeeeeueees 50
1 safe, with single door, size 3 feet x 5 feet x 2 feet 6
INCHES: (OULSIDE: vow cs yeacERees eee ere eS See hes 15
1 oil painting, “ Descent of the Holy Spirit”........ 0 ......0.
1 oil painting, “ Fleeing from the Plague”...........
1 oil painting, “ Genoise Gentlemen ”.............. F 5
1 gold watch and chain............ 0 ee eee ee ee eee 50
1 Sold: héaded CANS’ xo siya wis sees eas algae eae Ws eee 1
$3,379

- ROBERT WEBB MORGAN,

Executor.
JoHN J. BUTLER.

Frep’k H. Cuapin.

By the Chairman:

Q. Mr. Alexander, what is the custom in your office as to the
preparation of inventories? Was this prepared in your office?
A. Yes, sir; this inventory was prepared in our office.

Q. Were the figures written in it at the time it was prepared?
A. Not theirs. We put in the nominal value and they put in

the value that they determined upon.
4
50 [ ASSEMBLY

By Mr. Jessup:

Q. Most of those were put in at the Stock Exchange quotations
of the given dates? A. No, sir. These were more difficult to
find out about; these were not quoted on the Stock Exchange,

except the Big Four stock and one or two others.

By the Chairman:

Q. Did they advise at your office about the value of those
stocks? A. They advised at the office of the company. The
son of the deceased was the secretary of the Globe Stationery
and Printing Co., and his father had been president of it, and
they examined him, the son.

Q. Is he still living? <A. Yes.

By Mr. Jessup:

Q. What is his name? A. He is now connected with the Wag-
ner Palace Car Co.

Q. What is his first name? A. Herbert Webb Morgan.

By the Chairman:

Q. Can he be produced if it is desired so that he can say to
the committee what he knows about that appraisement? A. I
think we can safely say that the only interview that Mr. Morgan
had with the appraisers was at that one interview. Of course,
he may have had others, but he would have naturally sent for
us if he had any other.

Mr. Jessup. I would like to call to the attention of the com-
mittee that, as appears by the summary statement of the schedule
produced here to-day, the dates are very significant. This inven-
tory took place in October, 1896; the appraisers were John J.
Butler and Frederick H. Chapin; they were appointed in that
year, the one 204 times and the other 198 times; and the inquiry
No. 40.] 51

by a member of the committee as to the twenty working days
from the time they started until the time they were paid, the
amount being $150, would have to be taken in connection with

those facts that have already been brought out.

By Mr. Rogers:

Q. In your surrogate’s practice, is it your custom to indicate
to the surrogate upon applying for appraisers whom you would
like, or to nominate some persons? A. No, sir; we never have
-done so to my knowledge.

Q. In each of these three cases the appraisers were nominated
by the surrogate and appointed by him? A. Yes, sir.

Q. After.appraisers are appointed, if I understood you correct-
ly, it is your custom, as attorneys for the estate, to prepare an
inventory showing the nominal value of the assets? A. Yes,
sir. ;

Q. When that is prepared it is delivered to the appraisers? A.
Well, as a rule, I think the appraisers come to the office.

Q. Well, it is delivered either at the office— A. It is produced
to them; yes.

Q. And are the assets exhibited to the appraisers and delivered
into their manual possession for inspection? A. Yes, sir; I be-
lieve they are. 7

Q. What was the first estate you mentioned? A. The Gordon
estate. In that case a great deal of the furniture was abroad
and information was given to them as to what it was; there was
furniture in Switzerland and in Paris.

Q. In the Gordon case, I think that was the one where there
were some twenty odd thousand dollars of government bonds?
A. Yes, sir. j
.

52 [ASSEMBLY

Q. Were the bonds delivered to them for examination? A.
My recollection is that the trust company did actually show '
them to them.

Q. And they have to perform the physical labor incident to
seeing that so many bonds were there, do they? A. Yes, sir.

Q. And they give a more or less casual examination to any
of the assets which are within reach? A. Yes, sir; they look at
them.

Q. Can you comprehend how more than two days at the outside
could have been employed in the physical labor of examining
the assets of the Gordon estate which you have detailed here?’
A. Well, it ought not to have taken more than two days, but I
can imagine their doing more than two days work if they wanted:

wanted to.

By Mr. Finn:

Q. I beg your pardon; did I understand you to state that the
property of the Gordon estate, some of it, was abroad? A. Yes,
sir; a good deal of household furniture was abroad; the larger
part of it.

Q. The appraisers, to have done their duty, should have gone
abroad, should they not? A. Well, I presume they took testi-
mony on the subject and asked questions about it, and took the
correspondence and all that. Of course, they might have com-
pelled us to bring that furniture here, but it would have been

avery great expense.

By Mr. Rogers:

Q. The furniture only constitutes an item of $140? A. Yes,

sir.
No. 40.] 53

Q. A very trivial part of the inventory? A. Yes, sir; and I
think they did very right to take the best evidence they could
about it. ;

Q. And it is true, is it not, that if the strict construction of
the law had been followed out that would not have come under
their jurisdiction? A. They might have compelled us to bring
it here, possibly.

Q. But until it was brought into the State of New York it
would not have come under their jurisdiction to .appraise it,
would it? A. Well, where people die in France we always move
heaven and earth to bring the assets into America. The laws
of France are very strict, and we always try to enforce American
administration of estates where people die in France.

Q. After the assets of an estate have been examined by ap-
praisers, where they consist of stocks and bonds and other mar-
ketable securities, the only thing remaining for them to do is
to ascertain, in the usual course of business, the market value
of such securities, is it not? A. If they are dealt in in the
markets of the world that is so. In a case like the Globe Com-
pany, I suppose they have to get at the intrinsic value of the
stock; there is no sale for manufacturing stock of that kind.

Q. And when that is done there is no reason why the apprais-
ers should not immediately report and file their inventory, is
there? A. No reason, sir, as J understand. :

Q. The previous witness, I think, Mr. Alexander, stated that
in his opinion the allowance of $5 per day to appraisers was an
inadequate compensation. What is your opinion regarding that?
A. Well, there has been a custom at the bar here, ever since I
can remember, to pay more than statutory amounts; for instance,

all referees are paid a great deal more than the statutory
54 [ASSEMBLY

amounts, which were. fixed, I suppose, in the days when the’
matter of fees did not go as far as it does now.

Q. You do not mean simply referees in surrogates’ courts, but
in all courts? A. In all courts the statutory fees are not much
regarded, apparently, by the profession.

Q. And is not that one of the reasons why the statutory fees
for referees in the Supreme Courts were recently raised by an
amendment of the code from $6 to $10 per day? A. That would
seem to be in the interests of justice. You cannot get a very
first-class lawyer to work all day for $5.

Q. Can you state what, in your judgment, would be a proper
fee to establish by law for appraisers in the surrogates’ court, a
proper maximum fee? A. I have given that no consideration

at all, and I should hate to fix any amount.

By Mr. Finn:
| Q. In the three cases that you have enumerated here did you
ever make a complaint as to the excessive charges of the ap-
praisers to the surrogates; did you ever. find any fault with those:
charges to the surrogates? A. No; in the two cases, the very
fact that we made a compromise seemed to conclude us from
making a complaint. In the other case it was a very large estate,
and all parties represented by eminent counsel—

Q. I mean you never brought any complaint to the surrogates.

at all? A. No, sir; none at all.

A. GORDON MURRAY, called as a witness, being duly sworn,
testified as follows:
By Mr. Jessup:

Q. You are a member of the bar in this city, Mr. Murray? A.

Yes, sir.
No. 40.] 55

Q. And you practice in the surrogates’ courts? A. Yes, sir.

Q. I want to call your attention, Mr. Murray, to the estate of
Juliette Cicot. (That is No. 1426 on Schedule IX.) You repre-
sented that estate? A. Yes.

Q. It was subjected to an inventory appraisal? A. Yes. °

Q. Do you recollect the circumstances in regard to it and in
regard to who were appointed appraisers in that case? A. Yes;
the appraisers were John J. Butler and Thomas E. Arnold.

Q. Do you recall the dates, Mr. Murray— first tell me who was
Juliette Cicot? A. She was a French woman, a dressmaker in
this city who died suddenly and left a small estate, a very small
estate, which consisted largely of bills owing to her for dresses
and clothes made for some of her customers.

Q. She was one of the sufferers in the Burgoygne disaster?
A. She was lost on the Burgoygne; yes, sir.

Q. Please state the circumstances in regard to that, the names
of the appraisers, the date of their appointment, the time occu-
pied by the appraisers, the amounts at which they inventoried
the estate and the amount of the fees. A. The amount of the
estate, if I recollect right—I have the papers in my pocket but
I suppose there is no need of getting them out—the estate was
worth about $600; we had collected about $350 of that amount
when, along in the latter part of October, we petitioned, accord-
ing to-the practice in the surrogates’ court, to the surrogate for
appointment of appraisers; and we had notifications from these
two gentlemen that they had been appointed appraisers by the
surrogate in that estate.

Q. Who were the appraisers? A. Thomas E. Arnold and John
J. Butler. I called at their office to call their attention to the

fact that it was a very small estate and that I would submit the
56 ‘ [ ASSEMBLY

matter— there was practically no property; it was all a matter
of a bank account, practically that, and that I would submit
the matter to them and I would like to get through with it as
cheaply as possible to the estate, because the woman, the mother
who was the administratrix, was a very poor woman and had
very little to live on; she was old and could not work; I left
word at ane of their offices, I do not remember which. However,
we made an appointment for the 25th of November and they
appeared at the office of Messrs. Gayley & Fleming, who were
the counsel of record in that case, and proceeded to appraise the
estate. I submitted to them a list of the assets, which was about
$300 in the bank, and other bills to the amount of about $250
more still to be collected.

Q. And then uncollected? A. They were then uncollected, yes;
I gave them that list.

Q. How long did they take? A. Well, I could not tell. I gave
them the list and shortly after that time I called up to ask
about it and found out that they had appraised the estate.

Q. Do you remember how soon after that was? A. I would
have to look at the papers.

By Mr. Rogers:

Q. About, that is all? A.I should say eight or nine days.
By Mr. Jessup:

Q. There is no objection to your refreshing your memory from
the papers. We want the facts. A. Well, let me see; there
were six days in November, and I see this affidavit here—this affi-
davit is sworn to on the 6th December; you see that is eleven
days; that is twelve days, six days in November and six days in

December; that is twelve days.
No. 40.] BT

Q. What year was this? A. This was in 1898; ‘last fall. The
question, of course, arose as to the amount of the fees to be paid
to the appraisers for their labors, and I called their attention
to the fact that it was a very small estate and we would
like to get off as cheaply as possible, and they had the bill of
costs taxed by the surrogate as I have it here.

Q. How much was it that they asked? A. Well, they got $35
apiece; $70.

Q. And what was the net estate as appraised? A. The net
estate as appraised was $350.

Q. And how much did they originally ask? A. They wanted—
well, I believe the question arose as to whether it was not worth
$50. I did not think so.

By Mr. Rogers:
Q. Did they ask that originally? A. Yes, sir.

By Mr. Jessup:

Q. $50 apiece? A. Yes, sir.

Q. And upon your refusal to pay that they had it taxed by the
surrogate? <A. They did not have $50 taxed by the surrogate.
There were some negotiations and it was finally reduced to $35
apiece, making $70 in all out of the $350, and that amount was
taxed by the surrogate.

Q. Was the estate appraised finally at the figures stated in
the list which you submitted to them? A. Was the estate ap-
praised at that?’ Yes. ;

Q. With the exception of these uncollected bills it was all
money in the bank? A. Yes, sir. ;

Q..No labor connected with it? Did you exhibit the savings
bank books? A. Well, they might have investigated to see if the

money was in the bank.
58 [ ASSEMBLY

Q. How many children were there in this case, do you remem-
ber? A. There were none.

Q. Is that the affidavit of services that you have handed up
to the committee there? A. That is the affidavit of appraisal
and the affidavit of the numher of days’ time spent.

Mr. Jessup. I would like to have that go on the record, Mr.
Chairman.

The Witness. I will have to get you to let me submit a copy
only, as we have not finally accounted in this matter.

Q. Will you see that a copy is sent up during the day, Mr.
Murray? A. Yes.

By Mr. Rogers:

Q. This affidavit is sworn to on December 6th? A. Yes.

Q. The controversy as to the amount that should be paid must
have occurred prior to that, did it not? A. Yes, sir.

Q. So that the appraisers’ work was virtually completed some
days prior to December 6th? A. There is no doubt of that, sir.

Q. At whose instance was this affidavit made, yours, or did
they do it voluntarily? A. Well, I suggested to the gentlemen
that we had to finally account in this matter.

Q. And after having asked you $50,then we are to assume that
their consciences would not allow them to swear to but paver
days’ time, in view of the fact that this affidavit was reduced?
A. Well, we negotiated and finally fixed it at $35 each.

Q. Now, before the surrogate on the taxation of these fees.
was there anything done except to make a formal affidavit and
let the surrogate tax by writing on the margin? A. I was not
there, sir.

Q. Oh, you were not there; you do not know whether the sur-

rogate himself examined the inventory and then examined the
No. 40.] 59

appraisers orally to see whether they actually performed those
services or not? A. I do not know; I just submitted the afi-
davit.

Mr. Jessup. I may say to the committee that that class of facts
we hope to elicit from the appraisers themselves.
By Mr. Finn:

Q. Did you appear before the surrogate and oppose the taxa-
tion of this bill? A. No, sir.

Mr. Jessup then offered in evidence the affidavit of the ap-
praisers, and it was admitted and marked Exhibit No. 7.

Exhibit No. 7 is as follows:

_ EXHIBIT No. 7.
NEW: YORK SURROGATES’ COURT.— IN THE MATTER OF
THE APPRAISAL OF THE PERSONAL ESTATE OF
JULIETTE CICOT, DECEASED.

City, County and State of New York, ss:
Thomas E. Arnold and John J. Butler, being duly severally

sworn, say that they are the appraisers appointed by the surro-
gate in the above entitled matter, and as such appraisers neces-
sarily expended seven days each in said matter, for which they
claim to be paid the sum of thirty-five dollars each, making in
all the sum of seventy dollars for both, together with the sum
OL sai aw seeae alos dollars for expenses necessarily enlisted, the

statutory fees.
THOS. E. ARNOLD.

JOHN J. BUTLER.
Sworn to before me this 6th day of December, 1898.
W. H. Brown,
Notary Public, N. Y. Co.
60 [ ASSEMBLY

Please take notice that we shall present the foregoing affidavit
as to services in the above entitled matter to the Hon. John H. V.
Arnold, one of the surrogates of the county of New York, for tax-
ation and his approval, on the ............ , 1898, at .......66.
at the chambers of said surrogate, in the county courthouse, in

the said county of New York.
Yours, ete.,

THOS. E. ARNOLD.

JOHN J. BUTLER.
Dated New York, December 6, 1898.

To Matthew C. Fleming, Esq., 52 Wall street.

HENRY C. WHITE, called as a witness, being duly sworn,

testified as follows:

By Mr. Jessup:

Q. You are a member of the bar in this city, Mr. White? A.
I am, sir. ; :

Q. Where is your office? A. 31 Nassau street.

Q. You have practiced in the surrogates’ court? A. I have.

Q. You are here under subpoena of this committee to testify
with regard to certain inventory appraisal proceedings through
which the estates in your office have passed? A.I am.

Q. I have here upon this schedule two estates in particular
about which I wish you to testify. One is the estate of Forest
‘H. Parker, Jr., and the other is the estate of Anna R. Parker.
Will you please give the exact totals of those estates and give
the facts in regard to the appraisals along the same lines as has
already been testified to by other witnesses in regard to other
estates? A. Both of these estates were appraised practically at
the same time; they were the estates of Forest H.

Parker, Jr., and Anna R. Parker, husband and ‘wife, who died
No. 40.] 61

at the same time by drowning. They died, if memory serves me
right, about September, 1896, I think. You can tell from your
dates there. JI applied for the appointment of appraisers in these
estates, and John J. Butler and Thomas E. Arnold were appointed
in both estates. They were practically handled together; ap-
praised together. The appraisers met once at the office of Mr.
Parker, the decedent, either once or twice, I am not sure which,
and spent in the neighborhood of, oh, half an hour or an hour.
His estate consisted of a very small amount of office furniture,
moneys on deposit in two banks, and a few securities. The total
‘amount of the estate was in the neighborhood, appraised value
of $34,000, between $34,000 and $35,000.

By Mr. Rogers:

Q. That was his estate? A. Yes; that was his estate. In Mrs.
Parker’s estate she had, I think, a small amount of money in
the bank, and the bulk of the property was the furniture of their
apartments on Riverside Drive, one single floor. That estate
was perhaps of the, appraised value of, oh, $2,000, something of
that kind—I do not think it was as much as that, say $1,500. I
should have included in that a large amount of jewelry. Accord-
ing to my best recollection, and I am quite sure I am correct
in this, I had at the office made a list of all the articles which
the appraisers afterwards copied onto their appraisal. They went
once to this apartment while I was absent in the country and
spent, according to what my clients told me, both the adminis-
trators, the administrator of Mrs. Parker’s exlate and the ad-
ministrator of Mr. Parker’s estate were present, and they were
there in the neighborhood of an hour. They were at Mr. Par-
ker’s office as I have said, either once or twice for an hour or

half an hour, and once or twice they called at my office, mainly
62 [ ASSEMBLY

for the purpose of settling the routine part of it, and once at
the vaults of the Produce Exchange Safe Deposit Company,
where they probably spent between an hour and two hours. I
should not think with any reason the appraisal of both estates
should have possibly taken them more than six or eight hours,
counting the time which they spent in coming and going, per-
haps you might say ten or twelve or fourteen hours. I have no
memorandum of the number of days that they were engaged;
that is, of the number of times that they called; but I think I

have stated it quite accurately.

By Mr. Jessup: :
Q. What was the fee which they asked in the estate of Mr.

Parker?

By Mr. Rogers:
Q. You think they did not exceed six days’ services? A. Not

to exceed six different days.

By Mr. Jessup:

Q. What did you say, six different days? A. Yes; days as we
count them in law for referees and appraisers and that sort of
thing; of course it is a very small part of a day.

Q. What was the fee asked by them in the estate of Mr. Par-
ker? <A. My recollection is that in both estates they asked us
$500.

Q. Apiece? A. No, sir.

Q. I mean apiece as to the amount or as to the estates? A.
I think it was a total of $500; it may have been $750; I am not

sure; but I am sure at the very least it was $500.

By Mr. Rogers:
Q. $500 for each appraiser or for the two appraisers? A. $500

for the two appraisers.
No. 40.] 63

Q. For both estates? A. Yes, for both estates.

By Mr. Jessup:

Q. That is, the two appraisers asked $500 for appraising both
estates? A. Yes, sir.

Q. Have you any data in your office? A. No, I have not; I
have got a memorandum of the amount I paid them. I objected
to that very furiously.

Q. This was the amount that was asked, simply? A. Yes, sir;
that was the amount that was asked.

Q. To whom did you pay? A. To Mr. Butler; he always did

the active part of the business arrangements.

By Mr. Rogers:

Q. Let me interrupt there to ask what Mr. Butler said to you
when you objected? A. Well, he said to me, sir—

Q. Substantially, I mean, of course? A. Well, substantially,
he said that unless I paid him the amount asked or such an
amount aS we might agree upon, that is within a reasonable
limit of the amount asked, that it was a very simple thing to
stretch out the services so as to make them cover the whole
time, which would justify them in asking that amount. In other
words, he said that he could go into our books, and-that in order
to make a thorough examination of the books, he might find it
necessary to have an expert accountant—I do not remember ex-
actly, but that was substantially it. To be frank, sir, it was the
same thing that we go through, practically, on every appraisal,
J mean in those cases.

By Mr. Jessup:
Q. What do you means by those cases? A. I mean to say, sir,

the cases where those two gentlemen were appointed.
64 [ ASSEMBLY

By Mr. Finn:
Q. You say that is practically what you go through with in
every appraisement? A. Yes, sir.
Q. Now, did you make a complaint to the surrogates at that
time of the action of Mr. Butler? A. Oh, no, sir; because we—
Q. You did not? A. No, sir—if you will allow me to say a
word—because we compromised upon the amount, as is usually
the case.
Q. That is all right, but you didn’t make any complaint? A.
No, sir; it would have been quite unavailing.
Q. How do you know, you did not make the complaint? A.
I do not know; I am simply stating what I know is the common
understanding of the bar in this city.
Q. That is all by intimation. If you desired to protect the
_estate you should have gone to the appointing officer who ap-
pointed the appraiser. A. I bow to the good judgment of the

committee.

By Mr. Rogers:

Q. You bow to the good judgment of that end of the commit-
tee? A. Yes, sir.

Mr. Jessup. May I ask the stenographer to note that these
two Parker cases are numbered 1127 and 1128 on Schedule IX.
By Mr. Jessup:

Q. What was the amount that you finally adjusted the fees at
in each case? <A. $150 apiece for Mr. Parker’s estate and I be-
lieve $50 apiece in Mrs. Parker’s case.

Q. $400 in all? A. Yes, sir; $400.

Q. Was there anything said in these appraisements which led
up to this subject, upon the general subject of charges by these

appraisers? A. There was, sir. I, of course, objected very seri-
No. 40.] 65

ously to paying any such amount whatever, and in the course of
the conversation I said to Mr. Butler, I think this was afterwards,
but in the course of our conversations upon the subject I said to
Mr. Butler: “You gentlemen must make a pretty good income
on such charges.” He replied to me in substance, of course I
do not remember now the exact words: “ Oh, no; there are a
great many estates that are very, very small, practically nominal,
and in those, of course, we have to render services at a nominal
figure, so that we have to average up our services from those
estates which can afford to pay a higher price.” That was very
forceful, sir, but not exactly satisfactory. He also intimated to
me, intimated clearly, I mean, that his share of the amount of
the fees was very small in comparison, and mentioned to me
the fact that he was—I do not remember just how he put it, but
that hé was practically an assistant of Mr. Arnold’s, or that he
was dependent for his appointment on Mr. Arnold’s favor, or
something to that effect. The intimation was very clear.

Q. You have had experience in inventory cases in more than
these two particular cases, have you not? A. I believe I have,
but I do not recall the names.

Q. You have had a number of them in the last few years? A.
Yes, sir; our office has, and so I mixed them up with my own
private practice.

Q. Have you seen Mr. Butler and Mr. Arnold frequently in
connection with your private practice? A. No, sir, I have not.
In connection with our office appraisals I have seen them in a
number of ways, but only in our office estates. I am not com-
petent to testify as to any others.

Q. Were these appraisers at all these interviews in which you

were discussing the amount of their charges in your judgment fully
5
66 [ASSEMBLY

capable of conducting the appraisal they were engaged upon or
of discussing the matter with you? A. At the time we were
discussing their charges they were, sir.

Q. At the time of the making of the appraisal I especially
directed my question to. A. I can only testify to that, sir, from
hearsay. While at the first, I think it was at the first meeting
between the appraisers and my clients, the two administrators,
the meeting was at the apartment of Mr. Parker, the decedent;
I was in the country at the time and received a very urgent
telegram to come home at once in relation to the matter; I came
home very speedily and was informed by one of the administra-
tors that Mr. Arnold came to the apartment in so intoxicated a
condition that it was—I won't say that he was incapacitated, but
he certainly was not in a proper condition to conduct the busi-

ness of the appraisal; he was in fact, sir, totally incapacitated.

By Mr. Davis: :

Q. Will you give the dates during which this appraisal was
carried on? A. I cannot, sir.

Q. Were these ‘people lost on the Burgoygne also? A. No,
sir.

Mr. Jessup. The schedule of the committee says it was in De-
cember, 1897.

The Witness. IJ should say that the whole matter was probably
begun and finished within a period of three weeks, but I may
be seriously out of the way; it might have been, possibly, four

or five or six weeks, although I think not.

By the Chairman:
Q. Mr. White, did you fail to make a protest to the surrogate
for the reason that you feared, possibly, that the estate might
No. 40.) 67

be tied up in case such a protest were made? A. Why I certainly
did, sir. I cannot help saying that it is the feeling of all attor-
neys, and particularly of possibly the younger attorneys who have
not the influence of the older ones, that if they seriously protest
in these cases their clients will seriously suffer. I have only
found that to be true in the cases—that is, I have only under-
stood that to be so, sir, in the cases of the gentlemen whom I

have mentioned.

By Mr. Jessup: ~

Q. Was any intimation to that effect ever distinctly, in so
many words, stated to you by either of these gentlemen? A.
No, sir; I think not, sir; only they said it was very easy to pro-

long their labors if I didn’t come to terms.

By Mr. Rogers:

Q. Now, then, your compromise was not altogether a willing
one on your part but was accepted by you because you thought
it was the most speedy way of bringing the matter to a close, is
that what I understand? A. That was certainly the case, sir.

Q. As soon as the appraisal was completed and before the
fees were paid did they deliver the inventory to you? A. No,
‘they did not.

Q. Where was the inventory when this controversy about fees
was going on? A. In their possession.

Q. And it was not delivered to you until the fees were paid?
A. No, sir—at any rate, it was so arranged that I had positively
agreed to pay the amounts of the fees before the inventory was
delivered; it was distinctly understood that the delivery of the
inventory was dependent upon my payment of the fees; there
was no possibility of obtaining the inventory until the amount

of the fee was received by them.
68 [ASSEMBLY

By Mr. Heller:
Q. Have you got the affidavit? A. They did not make any afti-
davit; they said if I had any trouble they would furnish one

for me.

By Mr. Rogers:

Q. I simply want to bring out the difference between your
practice here and the practice with us in the upper part of the
State. As I understand, appraisers never deliver the inventory
and then later on let the surrogate ix what the fees should be?
A. I would not say that.

Q. In your practice? A. I understand that it is the general

custom to settle the fees before the inventory is delivered.

HENRY H. MAN, called as a witness, being duly sworn, testi-

fied as follows:

By Mr. Jessup:

Q. You are a member of the bar in this city? A. Yes, sir.

Q. And have practiced here a number of years? A. Some-
thing over twenty.

Q. And in the surrogates’ court of this county?: A. Yes, sir;
in the surrogates’ court.

Q. And you are familiar with the proceeding known as a statu-
tory appraisément? A. I have been for twenty years.

Q. And there have been a number of such proceedings in your
office? A. A number. .

Q. Will you state whether, as a matter of practice in your
office in these appraisals, you have the fees of the appraisers
taxed by the court, or is it arrived at by settlement and adjust-
ment with the appraisers? <A. I have not had occasion to tax an

appraiser’s fee since Surrogate Rollins’ time.
No. 40.] 69

Q. And the amount of the fees that are ultimately paid by the
estates in your office is the result of adjustment with the ap-
praisers? A. So far as I have any knowledge; with the single
exception that I have mentioned that has always been the case.

Q. You are aware that the code gives you a remedy in cases of
high charges by appraisers? A. I am quite aware that it is
possible to have the fees taxed, but I avoid any such method of
adjustment.

Q. The other being much more speedy, or for what reason?
A. The other I consider as much better for my clients generaliy.
I am confident that we are always able to obtain better terms
with the appraisers by negotiation than could be obtained by
insisting upon a taxation. I can explain that very briefly if I am

desired.

By the Chairman:

Q. Please do so, Mr. Man. A. One of the greatest annoyances
to which we are subjected in this niatter of appraisers, and it
is much greater than it used to be, is the length of time between
the appointment of the appraisers and the preparation of the
draft of the appraisal and the filing of the report of the ap-
praisers. I have always been certain that an inventory and
appraisal could be obtained more promptly if it were well known
that the fees would be the subject of adjustment than if it were
supposed that it would be necessary to tax them, it being ob-
viously impossible to make an affidavit that more days were
consumed in an appraisal than had elapsed between the time
when the appraisers were appointed and the time when the in-
ventory was completed.

Q. So far as your office is concerned, you have considered

almost uniform this practice, and you have succeeded in most
70 [ ASSEMBLY

cases in reducing the fees to what you considered a reasonable
amount? A. I do not remember any case within the last five
years in which the fee paid was not smaller than originally
asked.

Mr. Jessup. I will state to the committee that I have asked a
number of members of the bar to merely testify to the general
methods of appraisers; Mr. Man is one of those witnesses, and I
have not called him for any specific cases; and unless the com- |
mittee desire him to testify further, I will excuse him and call

others who are here waiting to be examined.

EDWARD R. VOLLMER, called as a witness, being duly

sworn, testified as follows:

By Mr. Jessup:

Q. Mr. Vollmer, you are a member of the bar in this city? A.
I am, sir. ,

Q. And have been for how many years? A. Since 1883.

Q. And you have practiced in the surrogates’ court of this
county? <A. To some extent.

Q. You have been subpoenaed here, Mr. Vollmer, to testify in
regard to your experience in regard to inventory appraisements?
A. Yes.

Q. And you have been asked to refresh your recollection in
regard to specific cases which you have had in your office? A.
Yes.

Q. Have you refreshed your recollection along the lines called
for by the subpoena? A. To some extent.

Q. I will first ask you, if you please, about the estate of
Laurens Hamilton, which appears upon this schedule. Will you
please state the name of the estate, the names of the appraisers, -

the net amount of the estate, the amount of the fees originally
No. 40.] 771

asked, and the amount of the fees ultimately paid? A. The
name of the estate is Laurens Hamilton; the appointment of ap-
praisers was applied for, and Mr. John J. Butler and Mr. Thomas
E. Arnold were appointed. The total amount of the estate, as
appraised, amounted to $14,206.11; it consisted entirely of stocks
and bonds and cash in bank. The appraisers asked for $100 each.
I protested and the demand was reduced to $50. I told them
‘that they would have to apply to the surrogate to have the fees
fixed, which they did. The matter was heard before Surrogate
Arnold in his private chambers; Mr. Thos. E. Arnold appeared
on one side and I on the other.

Q. Who was Thomas E. Arnold? A. I understood he was the
brother of the surrogate. I read an affidavit in opposition to the
claim, and opposed the matter orally; among other things, I
stated to the surrogate that there was a general feeling of dis-
satisfaction on the part of the bar as to the charges made by
the appraisers in the surrogates’ court. Surrogate Arnold re-
sponded that he was not aware that any general dissatisfaction
existed, and adjourned the hearing for one week, giving the
appraisers an opportunity to file a counter affidavit as to services

rendered.

By Mr. Rogers:
Q. Did your affidavit go to the services, the extent of the
services rendered? A. To some extent, how definitely I am un-

able to say.

By Mr. Jessup:

Q. Well, did you prepare a list of these bonds and stocks and
a statement of the cash in bank? A. I did.

Q. And did you exhibit to them the bank books and the securi-

ties? A. The securities, I believe, were shown to them by the
72 [ ASSEMBLY

executor, who was connected with the firm of J. T.. Morgan &
Co.

Q. And how long did the scrutiny of these bank books and the
specific securities take? A. Well, so far as I am aware, Mr.
Arnold and Mr. Butler called at my office on one or two occasions,
just for a moment, and chiefiy discussed the matter of fees with
me. I know of no other services rendered.

Q. What occurred after the surrogate had adjourned this hear-
ing for one week, did these appraisers come to see you? A. Inthe
interim one of them, either Mr. Butler or Mr. Arnold, called
on me, and agreed to accept $25 each for their services, which
was paid.

Q. Did you ever complain to anyone in regard to the amount
of these fees that were asked? A.I did complain to Mr. Butler,
and as to this particular estate, he stated to me that he was
unable to control the fees inasmuch as the coappraiser was the

surrogate’s brother.

‘By Mr. Rogers:

Q. Mr. Butler stated this? A. Mr. Butler stated this, yes, and
also intimated to me on one occasion that unless these fees were
paid, that I would be likely to have considerable difficulty in my
proceedings in the surrogates’ court.

Q. Did you complain to anyone else, that you recollect? <A.
Only to the surrogate on the occasion that I have mentioned.

Q. You do not recall] any complaint made to Mr. Minor? A.
Oh, I did have some conversation with Mr. Minor.

Q. Relating to this subject? A. Relating to this matter.

Q. State that conversation? A. And I stated to him the fact
that Mr. Butler had stated that he could not control the fees
No. 40.] 73

for the reason that Mr. Arnold was the surrogate’s brother, and
Mr. Minor responded in this manner: “ What’s he got to say
about it; he is Surrogate Fitzgerald’s brother-in-law.”

Q. He, Butler, was? <A. He, Butler.

By Mr. Jessup:

Q. Now, the next estate in regard to which I wish to ask you
some questions along the same lines is Charlotte E. Hamilton.
Have you got that with you? A. Yes, sir.

Q. By the way, can you let us have that affidavit of services?
Was it served upon you? A. It was served upon me.

Q. And then they subsequently accepted $25? A. Yes, sir.

Mr. Jessup offered the paper in evidence, and it was admitted
and marked Exhibit No. 8.

Mr. Jessup. I would like to read this affidavit:

EXHIBIT No. 8.

SURROGATES’ COURT, COUNTY OF NEW YORK.—IN THE
MATTER OF THE APPRAISAL OF THE PERSONAL ES-
TATE OF LAURENS HAMILTON, DECEASED.

State of New York, County of New York, ss:
John J. Butler and Thomas E. Arnold, each being duly and

severally sworn, depose and say, and each for himself deposeth
and saith as follows:

That in the above entitled matter, he was engaged upwards:
of one hour on each of the following days: October 25th, receiv-
ing request to fix time of appraisement; selecting time; called
on the executor’s attorney, and fixing date of appraisement for
November 1, 1897, at two places, namely, No. 229 Broadway, at

1 p. m., and at Wall and Broad streets, at a later hour.
TA [ASSEMBLY

November 1, 1897, attending on appraisement at No. 229 Broad-
way; consulting with attorney for executor, and obtaining list
of securities.

November 8, 1897, attending at No. 229 Broadway on ap-
praisal; waiting for attorney for executor; consulting with him;
also calling at Drexel, Morgan & Company’s, Wall and Broad
streets, waiting for him, and adjourning appraisement.

November 16, 1897, attending at office of Drexel, Morgan &
Company with executor; consulting with him, and arranging for .
further examination of securities, and further information as
to interests of the decedent Hamilton in the Pierson estate.

November 17, 18, 19, 21 and 22, 1897, examination of securities;
inquiring into values; inquiring into condition of companies issu-
ing securities, listed and unlisted; inquiring into and obtaining
information as to condition of Pierson estate and interest of
decedent Hamilton therein; examining records at county clerk’s
surrogate’s office.

April 9th, 11th and 21st, making further inquiry as to value
of unlisted property, consulting as to facts and values, and draw-
ing and preparing inventory and making the same.

In addition to the above days, on the 23d day of February,
1898, and also on April 20, 1898, deponent called at the office of
the executor, and of his attorney, for the purpose of obtaining
further information before finally making the inventory, but was

unable to see either of them.
JOHN J. BUTLER.

THOS. E. ARNOLD.
Sworn to before me this 10th day of May, 1898.
W. H. Brown,
Notary Public (219), N. Y. Co.
No. 40.] 75

Q. What was the interest in the Pierson estate that seems to
have been inquired into in this matter, do you recollect? A. I
am unable to say except that there was a small amount of un-
distributed estate to which this testator was entitled.

Q. At the time of his death? A. At the time of his death.

Q. Now, upon this voluminous affidavit of services for which
one week’s adjournment had been made, and prior to any action
thereon by the surrogate, you say that they came to you and
agreed to accept $25 apiece? A. Yes.

Q. Now, will you please refer to this second estate that is
referred to, Charlotte E. Hamilton? A. Charlotte A. Hamilton.

Q. Now, will you be kind enough to make a statement on the
‘same lines in regard to that estate? A. In the estate of Char-
lotte A. Hamilton, Mr. John J. Butler and Mr. James Hynes were
appointed appraisers. |

Q. Do you know who Mr. James Hynes is? A.I donot. Mr.
Butler seemed to take charge of the business end of the matter,
and by appointment I met them at the residence of the testatrix,
and we walked through the house. During that visit, the first
visit, Mr. Butler had some private conversation with me, request-
ing me to give him some suggestion as to what the amount of the
fees of the appraisers would be.

By Mr. Rogers:

Q. On the first day? A. On thé first day. And he intimated
to me that if the amount was fixed at a satisfactory figure, that
the appraisal might be very much expedited. I still told him
that I could make no suggestion regarding it. We occupied
possibly half an hour there that day. I went to my office and
subsequently made up a list of the securities belonging to this

estate, which consisted entirely of stocks and bonds, and raib
16 [ASSEMBLY

road bonds, and bonds and mortgages on real estate, which were
listed; that is, the railroad bonds were listed, and handed such
list to the appraisers. I am unable to say now just how long
the matter was held, but on several occasions Mr. Butler called
at my office and renewed his request to have me fix the amount
of fees, which I refused to do, and finally he stated to me that
he ought to receive—that the appraisers ought to receive $500,
but that he would be willing to accept $250, making $500 for
both of them. The amount was paid by the executor.

Q. What was the amount of the estate; you have not told that
yet? A. Approximately, $150,000 in stocks and bonds and mort-
gages on real estate. .

Q. How much did they ultimately receive? A. They received
$250 each. os

By Mr. Rogers:

Q. They asked saiieaig for $500 each? A. An intimation
was made that they should. receive $500 each, but they finally
accepted $250 apiece. _

‘By Mr. Jessup:

Q. Without going into any more specific cases, has that been
your general experience? A. Yes, sir.

Q. You have had quite a number in the last four or five years?
A. Yes, sir.

Q. Has that been usually the case where Mr. Butler has been

appointed appraiser? A. Yes, sir.

By Mr. Rogers:

Q. Could you state in this case approximately the total number
of days that they worked on the appraisal? A. In that matter?
‘ Q. In that matter, yes. A. Iam not able to state.
No. 40.] 1%

Q. Can you state whether it was a week or more? <A. The mat-
ter was held up for some time.
Q. Your individual knowledge does not cover more than six

days? A. It does not cover that.

By Mr. Finn:

Q. Do you know of your own knowledge, or did you inquire,
whether Mr.. Butler was a brother-in-law of Surrogate Fitzger-
ald’s? A. I did not.

.Q. He did not say that Mr. Butler was a brother-in-law of the
secretary of Judge Fitzgerald, did he? A. He did not.

Q. Did he add that to it? A. No, sir.

Q. Because I know that Mr. Butler is no relative of Judge.
Fitzgerald’s whatsoever ; I have known them all my life. A. I
know nothing about the facts, but I understood Mr. Minor to
say that.

Q. You were informed to that effect? A. Yes, sir.

GEORGE G. DE WITT, called as a witness, being duly sworn,

testified as follows:

By Mr. Jessup:

Q. Will you give your fullname? A. George G. DeWitt.

Q. Of the firm of DeWitt, Lockman & DeWitt? A. Yes, sir.

Q. You have been a member of the bar of this city for how
many years, Mr. DeWitt? A. Twenty-nine years.

Q. And you have practiced in the surrogates’ court in this
county? A. I have.

Q. And you are familiar with the statutory proceeding known
as an inventory appraisal? A. Yes.

Q. Without any extensive questioning, can you proceed along

the lines which have already been developed this morning, and
78 . [ ASSEMBLY

state your experience in regard to these matters. Your firm
has a large estate and real estate practice, has it not? A. We
have a number of estates, yes.

The Chairman. I would like to ask, at this point, if these gen-
tlemen who appear have appeared under subpoena?

Mr. Jessup. Yes, all appear under subpoena.

The Witness. Yes, I was subpoenaed late yesterday afternoon.
I would first state that I have not charge of that branch of the
business; it is in the charge of my brother and partner, William.
G. DeWitt, who is at present very ill in New Orleans; so that I.
can only answer generally. I would state in answer to the
inquiry that out of fifteen appraisements, we had Mr. Arnold.

eight times, Mr. Butler ten times, and Mr. Chapin six times.

By Mr. Rogers:

Q. Out of how many? A. Out of fifteen. Very frequently it
was John J. Butler and Thos. E. Arnold. With one exception
I do not think we ever went before the surrogate to tax the
fees. We generally made amicable arrangements with them;
they would commence by making a demand just about the time
they were appointed, and after seeing the size of the estate; and
they would hold to their amount for awhile, and we would try
to beat them down, which we usually did, and it generally ended.
in a compromise, and in our paying them what appeared to us to
be a fair amount for their services. We usually prepared the
estate for their examination by having the articles of furniture,
etc., appraised by an appraiser who knew his business, and.
would put the values upon these household articles, etc., and
silver and jewelry, etc. The stocks and bonds we usually have
appraised by an accounting clerk in our Office, or by the assist-

ance of some one connected with some broker’s office; and then
No. 40.] 79

when that list is prepared and the figures are placed upon it,
after each item, we hand it to the appraisers and they usually
demanded an exhibition of the securities, and would take a long
time in examining the certificates of stock or the bonds, and
would examine each one of a large lot of bonds to see that the
coupons were on, etc., and then we would have a talk about
their fees, and then they would take this draft report and carry
it away with them, and then we would work the telephone to see
when they were going to make their report, and either one would
be ill or the other would be engaged, or something else, and we
could get no report out of them until we had come to an agree-
ment upon the fees.

Q. Do you remember many cases in which the report finally
made differed substantially from the report made igtue office?
A. Well, no, not substantially; there might have been a few
‘figures different; they were independent in appraising; I think
both those men, Mr. Butler and Mr. Arnold, are competent men
in appraising estates; they have had a long experience which
enables them to arrive at fair values, and I have generally found
them conscientious in taking time to ascertain the value of un-
listed securities.

Q. And they are competent to arrive at the value of these
listed securities, are they not? A. Well, they are; they are both
competent men; both experienced men, and in fixing values I
-have always considered their judgment fair. In endeavoring to
expedite matters we have usually furnished—that has been our
custom for years—furnished the appraisers with all the informa-
tion in our power.

Q. Have the considerations that have led you to settle the

amount of fees been the same as has been testified to by Mr.
80 [ ASSEMBLY

Man, Mr. White and others? A. Yes; we considered it to the
interest of our estates and the interests of the people interested
in the estate to compromise the matter without getting into a
wrangle with them before the surrogate. I have threatened
to do it in some instances; but I would state that most of the
details of these matters have been taken charge of by my brother,
but occasionally matters were referred. to me where my brother
seemed to have been unable to come to a satisfactory conclusion
with them, and then I have threatened to bring the matter before
the surrogate, and that generally resulted in their accepting our
views as to the amount that they should receive for their fees.
Only recently in the Contoit estate, Arnold and Butler, I think,
were in that; they wanted over $800. They did not always agree,
those gentlemen did not, as to what they were entitled to; my
impression is that it was about $800—from that to $1,000. We

offered to compromise on $500.

By the Chairman:

~Q: Apiece? A. Apiece—$500 apiece. It is a large estate; the
exact amount I do not know, but it was a very large estate, the
residuary estate is given to charities largely, and a great many
lawyers represent the legatees. They were appointed December
6, 1898, and they were paid their fees on December 16, 1898.
They held up their appraisement during that time, and there
were reasons why we wanted to get it quickly and go on with
the administration of the estate. In that case we appealed to
Surrogate Arnold, who fixed the fees, after the hearing, at $600
apiece, which we paid on December 16, 1898.

By Mr. Rogers:
Q. That was after your compromise of $500? A. No, we did

not compromise; they would not accept the compromise.
No. 40.] 81

Q. How much did they want? A. They asked for about, my
impression is, about $800, what they finally agreed upon be-
tween themselves; and in that case I took part in it and I said
no—it was not to them, it was to my brother—“ We will pay
them $500 or else we will go before the surrogate.” We went
before the surrogate, at least my brother did, and after hearing
the statements—I was not present—their fees were fixed at $600.
I spoke to the surrogate afterwards on this general subject, and
he said: “ Well, that is one case that you brought before me and

I cut them down.” That was the Contoit case.

By Mr. Jessup:

Q. Mr. DeWitt, I want to ask you one more question. In the
light of your experience, anticipating a line of questions that will
be brought out later on, does this statutory inventory appraisal
serve any purpose which is not served by the transfer tax ap-
praisal? A. Why, no; I think it is an absolutely useless require-
ment now of the law; the only thing it does is to afford a good
salary or income to a number of people who are appointed ap-
praisers.

Q. Of course it forms an informatory account of the assets of
an estate? A. It is supposed to protect the people interested
in the estate; it is supposed to protect the executors; it is sup-
posed to protect creditors, but shortly after this inventory is
made—they are seldom filed unless there is a dispute in the es-
tate—we are called upon to produce all these securities to the
transfer tax appraiser, and there a thorough appraisement is
made of the estate as to what it consists of, and the value of
the securities upon the day that the testator died, and it is not

as much guesswork there.
6
82 [ ASSEMBLY

Q. And it serves every purpose which this proceeding could

serve? <A. It serves every purpose.

By Mr. Rogers:

Q. You used the word “ thorough ” to distinguish the transfer
tax appraisal from this one? A. Why, yes; somebody has an
interest in the transfer tax appraisal, the Comptroller of the
State, and the transfer tax is based upon that appraisal, and
therefore it is the duty of those appraisers to see that the estate
is taxed up in full, up to its full value at the time of the de-
cedent’s death, because upon that inventory the tax is based; but
on this inventory made by the general appraisers, no one seems
to pay any attention to it after the report is made and filed away,
and the fee is paid.

Q. Did you ever object to the competency of either Mr. Butler
or Mr. Chapin? A. Oh, no.

Q. Perfectly satisfactory? A. Perfectly satisfactory as far as
performing their duties is concerned; it was simply a question of
asking for a liberal compensation, and the difference of opinion
between the appraisers and the attorneys representing the estate
does not apply to them alone. In thirty years I never met an
appraiser who did not want a great deal more than I thought

his services were worth. *

By Mr. Rogers:

Q. Mr. DeWitt, the special skill which you say these two gen-
tlemen did give evidence of in making these appraisals, is no more
than any man or lawyer of good intelligence could acquire with
the vast amount of experience such as these gentlemen appear
to have had? A. Oh, yes, with practice; the price of all securi-

ties can be ascertained at any bank within twenty-four hours, or
No. 40.] 83

at any broker’s office, or from the publications that are published
for that purpose, of giving information with regard to securities.
Once in awhile you might run across some property that might
require special investigation.

Q. You do not mean to say that these two gentlemen have any

unusual fitness except that acquired by experience? A. No.

By the Chairman:

Q. Such experience would warrant the conclusion that they

expedite their business, I suppose? A. Oh, yes.

CARL A. HANSMAN, called as a witness, being duly sworn,
testified as follows:

Q. Mr. Hansman, you are a member of the bar of this city? A.
I am, sir.

Q. Connected with the firm of Carter, Hughes & Dwight? A.
I am, sir.

Q. You have a large practice in the surrogates’ court in this
county? A. Yes.

Q. And you are familiar with this proceeding known as a
statutory inventory appraisal? A. Somewhat.

Q. Have you, in response to the subpoena of this committee,
served upon you, refreshed your recollection with regard to es-
tates in your office which were subjected to the proceeding known
as inventory appraisal, so that you can testify as to the name
of the estate, the names of the appraisers, the net amount of the
estate as appraised and the amount of the fees paid to each of
the appraisers, and the circumstances attending their ap-
praisement? A. This subpoena calls for information respecting
all estates that we have had in the office from 1894 to date,

which would require some weeks for preparation. Referring to
84 [ ASSEMBLY

the two estates mentioned particularly in the subpoena, the first,
that of Rose Ann McLaughlin, I have no knowledge about it
whatever; the second, that of George Monroe, was in the hands
of my colleague, Mr. Sherman, who was unable to attend to-day,
but who hag stated to me in general terms what took place.

Q. Could Mr. Sherman attend later and testify in person? A.
He might possibly testify to-morrow morning, if you have a
session.

Q. Just let me ask you, before you take up this matter, whether
you can testify from recollection with regard to these estates
which appear in this schedule, William Huber, August Gindler,
estate of Ahrenfeld, and the matter of the estate of Mary Duff,
do you recall these? A. The first three I can.

Q. Well, if you can testify in regard to those along those lines,
I will be obliged to you. A. In the matter of the estate of Wm.
Huber, we represented all of the next of kin, they being residents.
of Germany. We did not represent the administrator, he was
represented by another firm of lawyers; but representing all the
next of kin, the appraisers came to us to have their fees agreed.
upon.

Q. When; at what stage of the proceeding? A. That was
after the appointment of an administrator; perhaps a few months
after the administrator was appointed. Messrs. Butler and
Keating were appointed appraisers. The estate consisted entire-
ly of money in savings bank, six deposits, amounting in the
aggregate to $5,013. My understanding was that interest had
been credited up to date, entered up to date on the books when
the appraisement was made; and if there was no further estate
whatsoever, the appraisement should not have occupied more

than perhaps one session. When the appraisers applied to the
No. 40.] 85

attorney for the administrator to have their fees fixed, he re-
ferred them to us, since we represented the only next of kin
interested in the estate. Mr. Butler called on me and stated
that he thought the appraisers should have $150 each. This
I considered excessive, and refused to agree to it, and after one
‘or two further interviews with Mr. Butler in the way of negotia-
tian, I agreed on a fee of $50 to each of the appraisers, with
which they were satisfied.

Q. That covered one session at which there was an inspection
of the savings bank books? A. I was not present at the session;
the estate consisted entirely of debts, savings bank books, and
I was informed by the attorney for the administrator that the
interest had been credited up to the time, and that all that
had to be done was to charge up in the inventory the amount
stated on the books.

Q. You say it was credited, it had been written up on the
bank’s books? A. Yes, sir; it had been written up on the books.
In this case our clients were poor people in Germany, and needed
the money, and we agreed to this fee in order to avoid delay in
getting the money.

Q. Was that the expressed consideration for paying them, or
was there any threat of delay? A.I do not recall any threat.
I had had experience with Mr. Butler, and I had found that the
most expeditious way of getting the estate settled was to pay
him his fee.

Q. Do you recollect the circumstances in regard to the ap-
praisement of the estate of August Gindler, in whichit wasshown
by this schedule that John J. Butler and Thos. E. Arnold were
appointed appraisers? <A. In that matter we represented the—

Q. By the way, was there any affidavit of services presented

or filed in that Huber case? A. No; no affidavit of services.
86 [ASSEMBLY

The Chairman. These papers that are examined will be before
the committee in proper form, all of them.

Mr. Jessup. Any paper that the committee desires. Do you
mean any paper that the witness has refreshed his recollection
from? Is it necessary that this memorandum be embodied in the
testimony as long as the facts appear in his testimony?

The Chairman. I think not.

The Witness. In this matter of Gindler we represented the lega-
Hoag: another firm of lawyers representing the executors. Messrs.
Butler and Arnold were appointed appraisers some time in No-
vember, 1896.

By the Chairman:

Q. What was that estate again? A. The estate of August
Gindler. The estate consisted of seven savings bank deposits
and two first mortgages on New York property, amounting in the
aggregate to $30,534. Besides this, there was some household
furniture which was awarded to the widow and was not included
in the inventory. I attended at the time mentioned in the notice
when the appraisement was to be had. The appraisers were not
on hand, however; the attorney for the estate showed me the
savings bank books; they were posted by the banks up to date
and the two bonds and mortgages were also on hand. The furni-
ture was at the residence of the deceased, and I suppose the
appraisers had to go around there to look at it, although it was

not entered in the inventory as having any substantial value.

By Mr. Jessup:

Q. What was the amount of the fee asked, and what was the
amount of the fee paid, and what were the circumstances which
intervened? You are refreshing your recollection from a mem-

orandum made by you from your books. A. Yes, sir. The at-
No. 40.] 87

torneys for the estate appeared to be unable to agree with the
appraisers, and since we represented all the residuary legatees,
who really had to pay the fee, they referred the appraisers to
us. Mr. Butler called on behalf of the appraisers, and stated
that he thought he should have $150 for each appraisal. I think,
in this case, we had two or three interviews concerning the
amount of fees and finally agreed on a fee of $75 to each ap-

praiser.

By Mr. Rogers:

Q. What was the original charge? A. $150. My impression
was that the appraisement should have been completed in two or
at most, three sessions, one session for the bank books and mort-
gages, and one perhaps to look at the household furniture.

Q. Did you have any similar experience in the estate of Ahren-
feld? <A. Substantially.

Q. Do you recall the facts with regard to that estate? A. In
that case we likewise represented the next of kin; the public ad-
ministrator was the administrator of the estate, which, according
to the best of my recollection, consisted of seven railway bonds,
guilt-edged bonds, which are dealt in every day, a bank account

_of some $800, and a miscellaneous lot of jewelry. The estate

was appraised at something like $9,000 in the aggregate.

By Mr. Heller:

Q. What estate was this? A. Joseph Ahrenfeld. The apprais-
ers were Messrs. Butler and Chapin, the elder Chapin. The pub-
lic administrator informed us, since we represented all the next
of kin, that the appraisers demanded a fee of $50 each, and he
desired to have us consent before paying it. I thought the
charge was excessive, and so informed the public administrator,

and so informed the appraisers.
88 [ ASSEMBLY

By Mr. Jessup:

Q. What course was then pursued; did you have a taxation by
the surrogate? A. The public administrator then gave notice
of taxation before the surrogate; the appraisers handed up an
affidavit showing ten days actually devoted to the appraisement.

Q. Have you that affidavit with you? A.I believe that this is
& copy.

Q. May I see it, please? A. Yes (handing paper). This was
served on us, with notice of taxation.

. Mr. Jessup offered in evidence the affidavit, and it was admitted
and marked Exhibit No. 8a.

Exhibit No. .8a is as follows:

EXHIBIT No. 8a.
SURROGATES’ COURT, COUNTY OF NEW YORK.— IN THE
MATTER OF THE ESTATE OF JOSEPH AHRENFELD,
DECEASED. : ;

Due services of a copy of within admitted. Frank W. Arnold,
attorney for public administrator.

To inventory and appraisement, $100.
City and County of New York, ss:

John J. Butler and Fred’k H. Chapin, being severally duly
sworn, deposes and says, each for himself, that he was employed
in and made appraisement in above matter ten days of January

and February, 1896.
JOHN J. BUTLER.

FRED. H. CHAPIN.
Appraisers.
Sworn to before me this 28th day of February, 1896.
Epwarp J. Gucan,
Notary Public, New York County.
No. 40.] 89

Q. This is the only affidavit of services filed in the case? A.
On the date noticed on the back, that for taxation, I attended
before the surrogate and filed an affidavit in opposition. My im-
pression is that after examining the papers, the surrogate ordered
a memorandum in the Law Journal that the appraisers should
file a detailed affidavit showing the services rendered on each day
on which they claimed to have rendered services.

Q. Was any such affidavit served on you? A. No; this was
evidently a very unpleasant requirement for the appraisers, be-
cause Mr. Butler called on me and stated that it was unpleasant
to get into a controversy about his fees before the surrogate, and
wanted to know if we could not adjust them; and we had several
interviews and finally adjusted them and signed a consent that
they should have $35 apiece, which was finally paid and the
matter discontinued.

Q. Was there any delay in the meantime which led you to
make this settlement? A. I think the accounting was being
delayed, perhaps, say six weeks, and of course there was the
prospect of further delay.

Q. Were there any demands being made upon you which neces-
sitated a speedy settlement? A. Well, these foreign next of kin
were anxious to have their money; they always are.

Q. You have practiced a good deal across the river in Kings
county and have had similar appraisements there? A. Yes, sir.

Q. What is the fee you usually pay there? A. The usual fee
is $10.

Q. For an inventory appraisement? - A. Yes, sir; that has been
usual in the cases with which I have had experience.

By Mr. Rogers:
Q. And that, I take it, is in the ordinary estate? A. Yes, sir;

in a small estate; an estate of $2,000.
90 [ ASSEMBLY.

By Mr. Jessup:

Q. How do the fees that you have to pay over there for special
guardians and referees on accountings and transfer tax apprais-
ers compare, if you know, with the fees which are paid here?
A. My experience has been that they are much smaller. Where a
special guardian here is allowed $50, he is allowed about $10 over
there.

Mr. Jessup. I have endeavored to secure, for the information
of the committee, statements by the surrogates of the different
counties of the State on this point. The surrogate of Kings
county is absent, and I desire to elucidate it in this way.

By Mr. Rogers:

Q. You have in your office, I take it, a very large surrogates’
practice? A. Yes, sir.

Q. In what percentage of cases have the original demands of
the appraisers for fees been accepted and paid as satisfactory?
A. Never to my knowledge.

Q. Never? A. No, sir.

Q. Of course I am speaking of the period of the last few years.
A. Yes.

By Mr. Finn: i

Q. Pending the settlement of the fees in that case that you
spoke about, did you ever complain to the surrogate about the
matter? A. On the return day of the notice for taxation I ap-
peared before the surrogate and explained our position, and ex-
plained that I thought this appraisement should not have lasted
more than two. sessions, or possibly three, and he thereupon re-
quired the appraisers to file a detailed affidavit showing the

services on each day.
No. 40.] 91

Mr. Jessup. I will ask that an adjournment be taken at this:
point.

The Chairman. The committee would like to have Mr. John J.
Butler here to be examined, and would request you to make-
strenuous efforts to have him subpoenaed.

Mr. Jessup. I understand that Mr..John J. Butler at present
is in an adjoining county.

The Chairman. If you can locate him we will send the ser-
geant-at-arms to wherever he may be.

Mr. Jessup. We have Mr. Arnold under subpoena for this.
morning, and we will endeavor to have Mr. Butler here.

Mr. Clarke. I do not suppose the committee care about the-
time when they are subpoenaed. Mr. Butler will be obtained
if the process of this State is worth anything, and I think it is.

At this point a recess was taken until 2 p. m.

AFTER RBSCESS.

HOFFMAN MILLER, called as a witness, being duly sworn,
testified as follows:

The Chairman. Ask each witness whether he appears under
subpoena. ;

Mr. Jessup. I think I have done so.
By Mr. Jessup:

Q. Mr. Miller, you are a member of the bar of this city? A.
Yes, sir.

Q. How long have you been practicing? A. Over sixteem:
years. -

Q. And you have practiced in the surrogates’ court in this:
county? A. Yes, sir; quite extensively.

Q. And you are here in response to the subpoena of the Assem~

bly special committee? A. Yes, sir.
92 [ASSEMBLY

Q. Will you please state, in accordance with the specific terms
of that subpoena, your experience in regard to inventory apprais-
als to which estates in your office have been subjected, as
to the amount of the estate, the names of the appraisers, the
date of their appointment, if you have it, the amount of the fee
originally requested by them, and the amount of the fee ultimate.
ly paid to them, and the circumstances which led up to it, as
concisely as possible? A. Shall I confine my answer to the es-
tates, the memorandum of which is attached to the subpoena?

Q. No; the papers do not in all cases state the names of attor-
neys, and therefore we have been limited; and we desire to have
your general opinion in regard to the matter; and if there are
other cases in your office with which you are familiar we would
like to have you testify in regard tothem. A. Taking the estates
mentioned on the memorandum attached to the subpoena, I
would say that in the case of the estate of William Gillies there
was an inventory made, Messrs. Butler and Chapin were ap-
pointed appraisers by an order entered March 1, 1894, the ap-
praisal was set for March 14, 1894, and the inventory filed on
April 12, 1894. My recollection is that I personally had charge
of that matter. At all events I had charge of the settlement of
the appraisers’ bill. Mr. Butler submitted—or came to see me,
I think, in that matter, and mentioned a fee which I stated was
excessive, and which I would not, under any circumstances, pay.

Q. Do you recall the amount of that bill? A. Unfortunately
I cannot remember accurately the amount, sir; I think it was
certainly over $150.

Q. And what was the amount at which the personal estate
had been appraised, do you recall? A. The appraised value was
$101,066.42. :
No. 40.] 93

Q. $150, was that the charge for the two appraisers or for each
one? A. That was for each, sir.

Q. What amount was finally agreed upon? A. My recollection
is that it exceeded that, but I mention that sum as a minimum.

Q. And what was the amount ultimately paid? A. The
amount ultimately paid was $50 to each appraiser. Mr. Butler
made an affidavit in that case which, unfortunately, I have been
unable to find; it may be that I returned it to him.

Q. Was there any correspondence in regard to the matter? <A.

I wrote him a letter on April 10, which is as follows:

John J. Butler, Esq.:

x

Dear Sir.—Your affidavit as to time occupied, as appraiser of
the above estate, is before us (that is Re Gillies estate). You
are doubtless aware that the statute as construed by the de-
cisions of the surrogates’ court requires that a substantial portion
of a day shall be given to the work to entitle a referee or ap-
praiser to the per diem fee allowed by the statute. From what
our Mr. R. W. Peckham tells us, we think we are justified in
saying that you are mistaken in your computation of the number
of days occupied in this matter. While we would be very glad
to recognize your claim to its full extent, yet inasmuch as we
represent a trustee who is accountable to others, we must take
exception to your charge, as we think $40 is ample for your serv-
ices in this matter. This amount we will advise our client to
remit to you. If you do not care to accept that we must then
request that you apply to the surrogate for an order authorizing

the payment.
“Very truly yours,

“Mituer, Peckuam & Dixon.”

The Witness. That was signed by me.
94 [ASSEMBLY

‘By Mr. Davis:
Q. That is your firm name? A. Yes, sir, Miller, Peckham &
Dixon. The result of that letter was that we paid Mr. Butler

-and his coappraiser $50 each.

“By Mr. Jessup: .

Q. Did you have any conversation with Mr. Butler in this
‘particular case in which any representations were made by him
to you in regard to the advisability of agreeing upon the amount
-of his fee in this or in any similar case? A. Well, I hardly under-
stand what you mean by advisability, Mr. Jessup.

Q. Was there any representation made that payment of the
fee would insure expedition of the appraisal, or that nonpayment
-of the fee would involve any delay of the appraisal; was that a
condition that was present in your mind at the time? A.Well,
I cannot say it was in that estate; no, sir.

Q. Was that a condition which— A. Just excuse me a mo-
ment, will you? Some papers have just been sent to me. I do
remember instances where, as a justification for the amount
charged, it was urged that the work had been done expeditiously.

Q. But in a less number of days than at the rate of $5 a day,
‘would have amounted to the charge which they asked? A. Oh,
yes; oh, yes, sir.

Q. Well, will you go on, please, and give us a similar state-
ment with regard to those other cases specified in the subpoena?
A. There was the estate of Mrs. Marietta R. Stevens or Mrs.
Paran Stevens, in which Messrs. Butler and Chapin were ap-
‘pointed appraisers by an order entered May 8, 1895. The ap-
praisal was set for May 21, 1895, and the inventory was filed
December 11, 1895. In that case Mr. Butler saw me relative to
his fees; my recollection now is that he wanted either $350 for

each, or $700 for each, I am not sure which.
‘No. 40.) 95

Q. Do you recall the character of that estate? A. Well, it
was a very simple inventory, sir; it was nothing more than, I
think—I think it consisted almost entirely of securities.

:, Q. Of securities? A. Yes, sir.

Q. Most of them listed on the Exchange, do you recall? A.
Yes, sir; but if they were not listed on the Exchange, I think,
that in every estate that I am now testifying about or shall testify
about, the estate was of such a character that the valuation of
the securities could have been made without any very great
-effort.

Q. Is it the practice in your office to prepare the data with
regard to the inventory, and prepare the inventory in your office,
and submit this data and the inventory to them when they come,
according to their appointment, so as to simplify the work of ap-
praisement? A. Yes, sir—I won’t say that our office does that.
All of ‘these estates that you have specified in the subpoena are
estates in which the Union Trust Co. of New York is interested,
either as executor or administrator, and it is our custom to have
the trust company furnish the appraiser with a schedule of the
property; and the appraisers have come to the trust company,
have inspected the securities and such personal property as may
be there, and in some instances it has been necessary to go to the
house of the decedent and inspect the furniture and pictures and
‘the various household furniture.

Q. You are the counsel for the trust company, are you not?
A. Yes, sir.

Q. And these appointments are usually at the trust company
where these securities are on deposit? A. Yes, sir.

Q. So that the labor of the appraisers is reduced to a mini-

mum? A. Yes,sir. Of course the labor of walking around there
96 [ASSEMBLY

is greater than if we walked to the appraisers’ office; but that is
all charged for.

Q. Have you any data there in your hands in regard to that
particular estate which would indicate the number of interviews
with these appraisers, the number of days on which they were
engaged—was there any affidavit of services in that case? A.
No, sir; there is not any in that case.

Q. That was adjusted by you? A. Yes, sir; that was another
case that I adjusted.

Q. What was the ‘amount at which you adjusted it? A. $150

for each appraiser.

By Mr. Davis:

Q. What was the size of the estate? A. The appraised value
of the estate? That is the Stevens estate, is it not?

Q. Yes, the Marietta Stevens estate. <A. $587,066.

By Mr. Jessup:

Q. Have you refreshed your recollection in regard to these
other five cases specified in the subpoena so as to be able to say
that the same course of conduct was encountered in each? If
so, please state briefly in order to expedite the inquiry, and please
state in any case where there was any other course of conduct
pursued than that which you have just stated? A. In the case
of the estate of E. E. Flint, Messrs. Butler and Chapin were the
appraisers, and we paid them $150 apiece. It is very difficult
for me to state what was asked in each instance, because as it
happens we have a large number of these appraisals, and this is
pretty far back, and we pay very little regard to what these men
ask, as a general thing; we have our own idea as to the value
of the services, and we rather expect to be met with a demand

for far more than we think their services are worth.
No. 40.] 97

Q. And is that expectation based upon your experience with
these appraisers? A. Yes, sir; it is; it invariably happens.

Q. Can you state now roughly from your experience, about .
how many instances of this character, proceedings of this char-
acter, you have had to do with, say since January 1, 1894? Do-
you know how many a year? A. Oh, it would be impossible to
say, Mr. Jessup; I do not know.

Q. Well, I mean are there ten or twelve a year, or a hundred
ayear? A. Oh, I should say so; yes, sir; there must be certainly
ten or twelve a year.

Q. So that your experience is based on fifty or sixty specific
cases that have gone through your office? A. Yes, sir. Of course
I do not—I have not personally now the supervision of the de-
tails of this kind of thing.

Q. Can you recall any case in that period, say from January
1, 1894, in which you paid or recommended the payment of the
amount originally asked? A. No, sir, I would like to qualify
that last answer by saying that—in this way, there may be, or
may have been estates of a few thousand dollars, I mean by that,
five or six or ten thousand dollars, or something of that kind,
where the bill was so small that. we paid it without any question;
but I have always contended that the pecuniary size or value of
the estate, as a general thing, had nothing to do with the amount
of the charge—should not have anything to do with the amount
charged by the appraisers. It is a mere question of the per diem
‘ allowance, and the amount of time that he has. spent in that
particular manner.

Q. Mr. Clarke suggests a very important question here, Mr.
Miller, and that is, applying the question I put to you with

regard to that specific estate to all these different estates, do
7
98 [ ASSEMBLY

you recall any instance in which any inducement was held out to
you by any of these appraisers to pay the amount originally
demanded, with a view to expedite the matter of the filing of
the inventory, or the filing of the appraisal? A. No, sir; per-
sonally I cannot say that I do.

Q. Has the refusal to pay the amount originally demanded
resulted in a delay in the filing of the appraisal? A. No, sir;
I do not think I can say that, either, because the question of fees
has generally come up after the appraisal has been prepared.

Q. After the appraisal? A. Yes; there had been at times a
great deal of delay which seemed to me entirely unwarranted
under the circumstances, but there may have been other reasons
for it, of which I am not aware. I have an affidavit here, Mr.
Jessup, that I have not seen, but if you would like me to, I will
see what it is.

Q. I wish you would look at it. A. This was simply an affi-
davit; this was taken by the trust company as a voucher for
the amount that we finally agreed to pay them.

Q. Was such a voucher taken in each case? A. I cannot say
that it was in every case that I have testified to, but it is our
custom now to do that; yes, sir.

Q. To require an affidavit approximating the amount of the fee
to a per diem allowance, is that it? A. Yes, sir; we generally
take an affidavit now, to the effect that they have expended so
much time in the matter of the appraisal.

Q. You practically require the affidavit that the surrogate re-
quires? A. Scarcely that; no, sir; because the surrogate would
probably require a more extended affidavit as to the time actu-
ally employed, but of course it is impossible for us in any way

to refute any statement made in any affidavit of that kind. The
No. 40.] 99

committee will readily understand that where an appraiser puts
in an affidavit swearing to a certain number of days spent on an
appraisal, it is scarcely ever that a lawyer representing an estate
‘can produce evidence to show that the man never did spend that.
time, and it is a difficulty that is met with, and it is a difficulty
‘which I confess I see no way out of. But we take this affidavit

for our own justification.

EZEKIEL FIXMAN, called as a witness, being duly sworn,

testified as follows:

By Mr. Jessup:

Mr. Fixman, you are an attorney in this city? A.Iam.
And have been for how many years? A. Almost nineteen.
. You have practiced in the surrogates’ court?, A. I have.
Of this county? A. Yes.

Q. You have had experience with estates in your office passing

e200

through the process known as an inventory appraisal? A. I
‘have. |

Q. You have been subpoenaed by the committee, Mr. Fixman,
‘to testify with regard to certain specific cases returned upon this
schedule of ours. Will you testify in regard to those cases the
names of the estates, the dates of appointments of inventory ap-
‘praisers, the names of those appraisers, the amount of the per-
sonal estate inventoried, the amount of fees paid to those ap-
praisers, and in each case specified whether it was the amount
originally asked, and if not, the circumstances that led up to the
final payment? <A. The subpoena calls for my testimony con-
‘cerning four estates. The first one is the estate of Morris Cohen.
‘The appraisers were appointed in 1894, October ; they were John
J. Cullen and John J. Butler; the amount of the estate was

$2,213.18, and it consisted of some money in the bank and a
100 [ASSEMBLY

promissory note. There were, I think, three items in all in the
appraisement. Mr. Butler, after the appraisement was prepared.
by me, called at my office in regard to the signing of it and the
‘payment of his fees. He demanded $25 for that, which I refused:
to pay. He left my office, but he came back again in about a
week afterwards and asked me what.I would pay. I said “the
statute allows you $5 a day; you have not done anything in this
matter but I am willing to allow you $10 each,” and I allowed it
to them. That was the end of that matter. The next matter
was the estate of John Roth.

Q. Roth? A. Roth. The appraisers were appointed in Octo-
ber, 1896; they were H. C. Hart and John J. Butler; the amount
of the estate was $20,474.30, and consisted of money in the bank
and one bond and mortgage and a few other items. When the
appraisement was completed Mr. Butler called to see me about it
and made a demand for a fee that I thought was excessive, and

I refused to pay it.

By Mr. Rogers:

Q. How much? A. I cannot remember the amount. We
finally compromised upon $30 for each appraiser, and I paid it.
The next estate which is upon my memorandum here is the es-
tate of George P. Ferguson; the appraisers were John J. Butler
and Thomas E. Arnold; the appraisement was made in February,
1897, and the estate consisted—the amount of the estate was
$122,028; there were twelve items of stock, and a couple of items
—two or three items of dividends due to the estate, and I think
one promissory note and one bond and mortgage. When the
appraisement was ready, Mr. Butler called as usual and made a
demand for a fee, which I thought was very excessive, and L

refused to pay it.
No. 40.] 101

iN oar

Q. Do you remember the amount? A. The aneunka sked
for was $150 for each appraiser. I told him I would not pay it.
He went away and I did not hear of him or see him for some time
afterwards. I wrote him several letters, demanding that he come
and sign the appraisement and settle the matter up, as I wanted
to file the inventory; and after some correspondence he came
back to me and we agreed upon a fee; that was $75 for each
appraiser. I paidit. The next estate I find on my memorandum
is the estate of Samuel Goetz. The appraisers in that estate
were John J. Butler and M. C. Murphy. The appraisement took
place in June, 1897; I prepared the appraisements myself and
Mr. Butler, I was informed, called at the executor’s office and
went over the items mentioned in the inventory. They were
quite numerous. After he was through with the inventory, we
paid $125 to each. I do not know whether or not they asked for
any more, but I told my client that $125 was enough to pay, and
hhe should not pay any more than that. I do not know whether
they demanded any more or not.

Q. $125? A. Yes, sir; $125 to each.

Q. What was the total amount of the estate? A. About
$30,000.

Q. Approximately $30,000? A. Approximately $30,000.

By Mr. Jessup:

Q. Now, you have had other estates in your office besides these
that were specified in the subpoena, have you not? A. Our firm
has had a great many.

Q. Has your experience been similar or different in regard to
the run of cases? A. It has been the same ever since I was ad-

mitted to the bar.
102 [ASSEMBLY

Q. Do you remember ever paying the amount originally asked
by these appraisers? A. Never.

Q. What is the basis upon which your adjustment of the fees.
‘has usually been made, has it been on the basis of a per diem
allowance? <A. Of a what?

Q. Of a per diem allowance? A. No; I generally paid what I
thought was right or fair, considering the size of the estate.

Q. In this particular case in which you specified that there had

. been delay to which you objected and which caused you to write
frequently to the appraisers, was there a similar delay in most
of these other cases or in any of these other cases? A. Well, I
cannot say that there was.

Q. Did these negotiations occupy any particular length of
time? A. No.

Q. Did you ever have any of these proceedings taxed before the
surrogate? A. I never did.

Q. You were aware of the provisions of the code which entitle
you to a taxation before the surrogate? A. I certainly was.

Q. Do you mind telling the committee the reason why you did
not avail yourself of that provision of the code? A. I did not
care to fall out with these gentlemen; they had always been very
courteous; they asked for more than they were entitled to, that
was all the fault I ever found with them.

Q. Was there ever any threat made by any of the gentlemen
that you have mentioned as appraisers? A. No; I cannot say

that there ever was.

By Mr. Finn:
Q. You stated that you paid $125 each to the appraisers in one

estate? <A. Yes, sir.
No. 40.] 103

Q. Did you pay separately or to both? A. Each got $125.

Q. Did you ever see the two of them; were they both there
together? A.I never had the pleasure of seeing Mr. Murphy; I
never saw Mr. Hart there; he was one of the appraisers, but he

never turned up at my office.

By Mr. Rogers:

Q. You had personal charge of the estate in each case? A. Yes,
sir.

Q. And you never saw either one of these appraisers that you

have mentioned? A. No, sir.

By Mr. Heller:
Q. Who did you see? A. In every case where Mr. Butler was

appraiser I always saw him, and Mr. Chapin, too.

By Mr. Rogers:
Q. Mr. Butler was the only appraiser, and Mr. Chapin? A.
Mr. Hart and Mr. Murphy may have come in afterwards, but I

never saw either one of them.

By Mr. Heller:
Q. Where did they sign the appraisement? A. It was brought

to me signed.

By Mr. Rogers:
Q. By Mr. Butler? A. By Mr. Butler.

By Mr. Heller: ,
Q. By Mr. Murphy? A.I never saw Mr. Murphy.
Q. Was it signed by him? A. Oh, yes; it was signed by him.

By Mr. Jessup:
Q. Have you in your experience had any similar trouble with

what you considered high charges or fees on the part of special
104 [ASSEMBLY

guardians in the surrogates’ court? I merely ask for the pur-
pose of getting you back here, if you have, on another branch of
this inquiry? A. I have paid special guardians quite a number

of times, but I have had no real] trouble about it.

HOFFMAN MILLER, recalled for further examination, testi-

fied as follows:

By Mr. Jessup:

Q. There was one case that I forgot to ask you about, Mr.
Miller. I beg your pardon for bringing you back. That is the
estate of Gilbert. Do you recall the facts in regard to that estate?
What was the character of the property in that estate, and what
were the circumstances in regard to the appraisal? A. In the
Gilbert estate, Thomas E. Arnold and John J. Butler were the
appraisers appointed by order entered January 15, 1897. The
appraisal was set for March 12, 1897, and the inventory filed
June 7, 1897. That estate consisted of securities such as stocks,
bonds and notes, promissory notes, jewelry, and a collection of
coins which caused the appraisers some trouble, and the ordinary
household furniture. There was also considerable stock on a
farm in the town of Morris; I think it was; Brook Meadow farm;
‘cows and sheep and horses, and so on. Well, from what I
learned, we had, I believe, a man up there; the stock did not
amount to anything. The testator, Gilbert, had, I believe, an
undivided interest in it, and the interest probably would not
have brought a thousand dollars. But when the appraisers—it
was in the spring of the year—about May, I think; and when
the appraisers learned of this valuable stock on this farm, they
contemplated a trip up there to inspect it; and they were very

urgent; they thought they ought to go.
No. 40.] 105

By Mr. Rogers:

Q. What county was that in? A. I do not know.

Q. New York State? A. Yes, sir.

Q. Otsego county, was it? A.I think it was; yes. We feared
—or rather, we had visions of the appraisers going off at our
expense of $5 a day, and possibly taking all summer to appraise
these cows, so we finally induced them not to go. Of course we
knew that the property was not of any value, and would not
justify any trip like that, and we offered to get them evidence
from there as to the value. Well, when we came to settle with
them, they urged the fact, I believe, so I am informed by my
partner, that there was that element in it, and they had finally
not gone there; aad they also urged the fact that there was
this large collection of coins which they had to appraise, and
they had to make a description of each coin; it was a bag about
that high of these coins (indicating); Mr. Gilbert was, I believe,
a collector. At any rate, they wanted much more than we paid
to them finally. We did pay them $300 apiece, they making an
affidavit, which I have here, to the effect that sixty days were
necessarily occupied. Now, so far as that goes, I would say,
without hesitation, that any one of the appraisals that I have
had anything to do with in recent years, and so far as I can
learn, every one of the appraisals that my office has had anything
to do with, could have been made within certainly one-quarter
‘of the time which the appraisers in each case, as a general thing,
have sworn to, as it usually involves very little labor.

Q. Have you any means of knowing what would have been a
Teasonable amount of time for them to have occupied in that
case? Was that June, 1897, do you remember? A. I think it

was; yes, sir.
106 [ ASSEMBLY

Q. John J. Butler was one of the appraisers? A. Yes, sir; it
was June, 1897.

Mr. Jessup. If the committee will refer to the memorandum,
which they doubtless made early in the hearing, they will notice
that 1897 was the year in which John J. Butler was appointed
270 different times; that is, according to this schedule in which
he filed 270 reports ; he may have been appointed oftener ‘than
that, but in that year he filed 270 reports.

The Witness. I think if I had been appointed appraiser I could
—well, I could readily have done the work in ten days; it de-

pends entirely upon how much you work a day.

By Mr. Rogers:

Q. Working by easy stages? A. Well, I do not mean to say
that I could have done that working two hours a day, no.

Q. No, but a reasonable time a day; say five hours a day? A.
Working five hours a day, I see no reason why that work should

not have been done in ten days and perhaps less time.

By Mr. Jessup:

Q. Can you give us any light in regard to the special guardians
in the surrogates’ court—in regard to the amount of their fees?
Have you had experience in that line or in that direction? A.
Yes, sir; I have had considerable experience in probate pro-
ceedings.

Q. Both contested and uncontested? A. Well, not so much
contested, so far as guardians are concerned. I have acted as
guardian myself, in contested proceedings, but I do not remember
now that we have had any number of contested proceedings

where guardians have been appointed.
No. 40.] 107

Q. What have you to say in regard to the fees of special guard-
ians in uncontested probates? A. Well, I think in most cases
they are entirely too high. I remember a case I had last spring
where there was a guardian appointed, Mr. Minor; Gilbert Minor;.
he did nothing, so far as I know, and in fact he had nothing more
to do but to go up there on the return day of the citation. I
appeared with the witnesses to the will. He represented two
minor next of kin; he asked the witnesses about half a dozen
questions, and then delayed his report, I think, for about ten
days. I was anxious to get the will probated, and finally after
telephoning him and writing him, I succeeded in getting the
report in. He then came to me and said that he wanted $75. I
said I would not give him anything of the kind, and I said he
must put in an affidavit. He did put in an affidavit, and with-
out my knowing anything about it, because I intended to oppose
it; he was allowed $75 as guardian. It may have been my neglect
in failing to advise the surrogate, but I supposed from what I
had said to him that he would have given me notice of the
taxation. Now, as against that, this was also last year, I had
a similar proceeding in which I know the guardian did far more.
work; it was an estate which I happened to know a good deal
about; and this gentleman was appointed the guardian on the

probate of the will; he——

By Mr. Rogers:

Q. This same man Minor? A. No; he was another man, very
different—a friend of mine; I know him quite well, and he is oc-
casionally appointed guardian; and he did much more work than:
Mr. Minor did. His charge was $50, which I paid.
108 [AssEMBLY

By Mr. Jessup:

.Q. Well, I did not mean to sidetrack this particular inquiry
at this point. I only wanted to elicit the fact whether you knew
about this matter in case the committee wanted you to testify

on the subject at any future time.

By Mr. Davis: ;

Q. What is your opinion of the general inventory appraisals,
are they of any use? A. I do not think a voluntary appraisal
is of any use at all; no, sir. I think that since the enactment
of the law as to the transfer tax, that the inventory or appraisal
in that proceeding really covers everything that is procured by
this. We do not always have an inventory made; that is, in
many estates we do not. We generally do with the Union Trust
Company’s cases because it is a system that we have adopted,
and they prefer to have it done, but it seems to me entirely
superfluous; that is, a voluntary inventory. That is, I think it
should remain, so far as the rights of creditors are concerned, or

possibly the next of kin, if you desire.

By Mr, Rogers:

Q. I want to ask you a question relative to this special guard-
ianship matter. Do you mean to say that the surrogate, upon
the ex parte application of this special guardian, made an allow-
ance to him without either notice to you, as attorney for the
estate, or in any other way actual notice being brought to you,
that an allowance was to be made or an application to be heard?
A. Yes, sir.

Q. And is that the customary practice of the surrogates’ court
here, to make those allowances without hearing the attorneys

for the estate, or the interested parties? A. So far as my experi-

ence goes, it is.
No. 40.] 109

Q. By what surrogate was this allowance made to Mr. Minor,
that you have mentioned, of $75 in the uncontested probate, do
you recall? A.I cannot state that; no, sir; I do not remember.

Q. Don’t you consider it a very reprehensible practice for the
court to make allowances in such a way, without notice to the
interested parties? A. I think it would be much wiser if notice
were given; yes, sir; in case of a dispute—I had no opportunity

in this case to be heard at all.

By Mr. Heller:

Q. Mr. Miller, did you ever call the notice of the sufrogate to
the fact that the appraisers charged more than you thought they
ought to; did you ever speak to the surrogate about that? A.
I do not think I ever did; no, sir.

Mr. Jessup. I would state for the information of the committee,
that elaborate schedules have been pnepardd showing the ap-
pointment of special guardians in those uncontested probate pro-
ceedings and the amount of their fees.

Mr. Jessup offered in evidence the affidavit produced by Mr.
Miller, and it was admitted and marked Exhibit No. 9.

Exhibit No. 9 is as follows:

EXHIBIT No. 9.
NEW YORK SURROGATES’ COURT.— IN THE MATTER OF
THE APPRAISAL OF THE PERSONAL ESTATE OF
JAMES B. GILBERT, DECEASED.

City, County and State of New York, ss:
Thomas E. Arnold and John J. Butler, being duly and severally

sworn, say, that they are the appraisers appointed by the surro-

gate in the above entitled matter, and as such appraisers, neces-
110 [ASSEMBLY

sarily expended sixty days each in said matter, for which they
claim to be paid the sum of three hundred dollars each, making
in all the sum of six hundred dollars for both, together with the
sum of .......... dollars for expenses necessarily enlisted, the

statutory fees.
THOS. E. ARNOLD.

JOHN J. BUTLER.

Sworn to before me this third day of June, 1897.
W. H. Brown,

Notary Public (219), N. Y. C. & Co.
Pay C. C. K.

ISAAC N. MILLER, called as a witness, being duly sworn,
testified as follows:

By Mr. Jessup:

Q. You are a member of the bar in this city, Mr. Miller? A.
I am.

Q. You are no connection of the Mr. Hoffman Miller who has
just left the stand? A. I am not.

Q. And you are connected with no office? A. No, sir.

Q. Where is your office? A. 2938 Broadway.

Q. For how long have you been practicing? A. Twenty-five
years.

Q. And you have practiced in the surrogates’ court in this city?
A. Yes, sir.

Q. You have been subpoenaed by this committee to testify -
in regard to certain cases where appraisers have been appointed
in inventory appraisals. Please state as concisely as possible
as to the course pursued in fixing the amount of the fees for the

appraisal? A. The first case mentioned in the subpoena was
No. 40.] iti

that of James MacNider. Thomas E. Arnold and John J. Butler
were appointed early in November, 1896; the 7th, I think. To
my personal knowledge, having attended to the matter, there
were but two visits to the business place of James MacNider to
make this appraisement. The first hearing was on the 20th of
November, 1896. What the other hearing was I do not know,
because I did not have any notice of it, but it was claimed that
the parties went there. Shortly after this the appraisal, which
‘was made up practically under the supervision of some of my
elerks with the aid of Mr. Arnold, Mr. Arnold came to my office
and said they were ready to make a report, and they wanted
their fees fixed at $250 or $125 apiece.. I told him that we could
not pay that under any circumstances.

Q. What amount had they appraised the estate at? A. They
had appraised the estate at $14,170, $10,980 of which was the
value of the business, and the rest was stock with the exception
only of two articles, a watch and a chain, valued at $30. The
controversy over the payment of the fees extended up to May
of the year following, from November 20, 1896, up to May, 1897.

Q. With whom was this controversy carried on? A. With Mr.
Arnold. I never saw Mr. Butler except at the one meeting; and
finally upon my refusal to pay without, an affidavit was made
and the fees were taxed at $90 apiece, or $180 for the two. I
have the affidavit here.

Q. Would you mind letting us have it? A. Certainly not.

Q. It will be returned to you. A. Thank you.

Mr. Jessup offered the paper in evidence, and it was admitted

and marked Exhibit No. 10. .
"Exhibit No. 10 is as follows:

®
112 [ASSEMBLY

EXHIBIT No. 10.
NEW YORK SURROGATES’ COURT.—IN THE MATTER OF
THE APPRAISAL OF THE PERSONAL PROPERTY OF
THE ESATE OF JAMES MacNIDER, DECEASED.

City, County and State of New York, ss: i
Thomas E. Arnold and John J. Butler, being duly and severally

sworn, say that they are the appraisers appointed by the surrogate:
in the above-entitled matter, and as such appraisers necessarily
expended eighteen days each in said matter, for which they claim
tte be paid the sum of nimety dollars each, making in all the
sum of one hundred and eighty dollars for both, together with
the sum of ........ .... Gollars for expenses necessarily entailed,
the statutory fees.

. THOS. E. ARNOLD.

JOHN J. BUTLER.
Sworn to before me, this 19th day of April, 1897.
Epwarp J. GEGAN,
Notary Public, N. Y. Co.

Please take notice, that we shall present the foregoing affidavit
as to services in the above-entitled matter to the Hon. John H. V.
‘Arnold, one of the surrogates of the county of New Yiork, for
taxation and his approval, on the 7th day of May, 1897, at 12 M.,
at the chambers of the said surrogate, in the county courthouse,
in the said county of New York.

Dated ‘New York, April 19th.

Yours truly,
THOS. E. ARNOLD.
JOHN J. BUTLER.

e
No. 40.] 113

Taxed at $90 for each appraiser on notice and without objection.

Dated May 7, 1897.
JOHN H. V. ARNOLD,

Surrogate.

By Mr. Rogers:
Q. By whom were the fees taxed? <A. John H. V. Arnold.

By Mr. Heller: i
Q. Surrogate Arnold? A. Surrogate Arnold.

By Mr. Jessup:

Q. Did you appear on that taxation and object to the sum of
€90? <A. I did not; I told him that if the surrogate would fix it
at that amount—I told him finally that if the surrogate would
tax it at that amount he might have it; he was not to undertake
to tax the whole amount; that was a compromise.

Q. Have you, as a matter of fact, had more than one such case
where the surrogate has taxed the allowance? A. I have not
with Mr. Butler or with Mr. Arnold.

Q. No; but with any other appraiser? A. I have; yes.

Q. And is it not your experience that if there is no objection
the fees are taxed at the amounts stated in the affidavit? A. It
is my experience, and, as I say, that was a compromise.

Q. That was the result of your compromise? A. Yes, sir; that
was a compromise; I would not pay it, as I desired that the gur-
rogate pass upon it.

Q. Goon, please. A. The next estate was that of Henry Hans-
com, on the 28th of September, 1897. Mr. Thomas E. Arnold and
Frank Holt were appointed in that instance. There was but one
meeting on that occasion, which was on the 22d of September,
1897. There was practically nothing of the estate except some

mining stock which was appraised at $2,510. Aside from that
‘ 8
114 [ ASSEMBLY

- there was nothing but a watch and chain appraised at $25. There
$50 was asked for each, and a compromise effected by a payment
of $25. I have the receipt here which I will submit if it is wished.
The next was the estate of Peter D. Buchanan, and as to that, the
fact was that Mr. Buchanan’s widow was very poor and lived in
Glasgow, Scotland, and needed all there was, and I prepared a
petition and put in the names of two appraisers who were willing
to serve at no compensation, as it was very little and it was money
in the bank, only $1,465 altogether, and nothing else, and I handed
it up to the surrogate, representing to the clerk the facts which
I have stated: here.

By the Chairman: ;

Q. Which surrogate? A. Representing ‘toi the clerk of the sur-
rogate. The paper was handed back with this indorsement on it;
I have the paper here: “ The surrogate nominates the appraisers.
Submit without names. A.” I then prepared another application.
By Mr. Rogers:

Q. Do you know who this “A.” is? A. I doi not. ;

Q. Do you know the handwriting? A. The handwriting ap-
pears to be the handwriting of Mr. Arnold; I thought it was;
1 thought I recognized it as such. Mr. Thomas E. Arnold and
Herman W. Booth were appointed appraisers. He made the ap-
praisal at one sitting, I think, of possibly half an hour, it being
in the bank, and sent in a bill for $25 each, and I paid Mr. Arnold,
Thomas E. Arnold, the $25, and I have the check with his indorse-

ment on.

By Mr: Davis:
Q. Mr. Booth was of your own nomination though? A. He

was, and that was saved to the estate.
No. 40.] 115

By Mr. Rogers:

Q. Is that all that you have to say about that estate? A. It is;
yes, sir.

Q. Mr. Booth was nominated by you? A. He was; he was one
-of the parties whom I nominated.

Q. And do you know from him as toi the actual amount of the
‘services which the appraisers rendered? A. I knew he did every-
thing except the mere signing of the name of Mr. Arnold.

Q. And Mr. Arnold in that case asked and received $25? A.
‘He did. Here is the check with his indorsement on it.

Q. That is the Buchanan estate? A. Peter D. Buchanan.

Q. Was there not another Buchanan estate that went through
“under these proceedings, Mr. Miller? A. There was a Buchanan

‘estate in which there was a long contest of the will.

-By Mr. Jessup:

Q. What estate was that, the estate of what Buchanan? A.
-Alexander.

Q. Was there not some furniture that was appraised in that
‘first Buchanan estate of some small value? A. It was $62 54 of
‘furniture; the rest was all money in the bank.

Q. Did you have any considerable controversy with regard to
‘the payment of this appraiser’s fee? A. I simply told him it
“was too much.

Q. Well, was any idandenen of expedition or threat of delay
‘ever made to you by any of these appraisers in your experience?
.A. I have had this experience in the MacNider case where the
-Teport was detained from November until the next May; and as
in each of these other matters I was anxious to have the matter
-disposed of at once; I arranged a settlement as soon as possible
‘for that reason; that was especially the case in this Buchanan

matter, the Peter D. Buchanan case.
116 [ ASSEMBLY

Q. Does that exhaust the number of cases nae the subpoena,
Mr. Miller? <A. As to that matter, yes.

Q. You have had, of course, other inventory appraisals that
were not specified? A. I have;-yes, sir.

Q. Has your experience been substantially the same in those
cases? A. Yes, sir, substantially the same.

Q. Do you recall any case in which the fee demanded was
the one which was ultimately paid? A. I never had such an
experience.

Q. I would like to ask you in view of your long experience at
the bar, Mr. Miller, whether you would consider—this is for
the information of the committee—that a statute which gave '
to the transfer tax appraisal if filed within that time all the
force and effect of an inventory appraisal would serve all the
purposes which could possibly be served by an inventory ap-
praisal? A. I should say it would.

Q. Is there any useful purpose served by the inventory ap-
praisal as distinguished from the transfer tax appraisal? A. No,
sir.

Q. It has no useful object? A. No, sir.

Q. The subpoena calls for a little more than those specific
cases. Have you any data there which would enable you to
testify on that particular line in regard to the other appraise-
ments? A. Not as to appraisements.

Q. Have you had any experience with regard to exorbitant
special guardian fees in the surrogates’ court? A. There was.
recently an incident, the estate was very small and for that.

reason I thought the fee was exorbitant, although it was a small

4

fee.
Q. Would you:be willing to return later and testify if the

committee should desire it? A. Yes, sir.
No. 40.] 7

By the Chairman:
Q. Do you know Mr. Booth’s address? A. Yes, sir.
Q. Do you mind giving it? A. 157 West 137th street.

By. Mr. Jessup:

Q. What is his full name? A. Herman W.

Q. If you have the data there with regard to that special
guardianship I wish you would give it to me, it might save some
time. A. Miller died leaving a widow and one child; the per-
sonal estate was about a thousand dollars or less. On the 17th
of November, 1898, I presented a petition to Surrogate Arnold
asking for the appointment of a special guardian, one James
Thompson, in every way a reputable man. The petition was
complete in itself as I could make it, and I did this because I
wished to save that special guardian fee and to expedite the
probating of the will. The papers were handed back or sent
back with a memorandum on as to the acknowledgment; some
question as to the acknowledgment or the stamp on the acknowl-
edgment. I had them reprepared and sent in, and they were
kept for some time, and finally Stephen H. Keating was ap-
pointed. Why the party I had named was not appointed I could
never find out, and as far as I can learn he did nothing whatever
except possibly attend once. He sent in a bill recently to me,
which I have here, in which he asks for $20, which he claims has
been allowed to him by decree of the surrogate. I had no notice
of any application for an allowance of this sum. I know nodding
whatever about it beyond what I have testified. “ As per allow-
ance granted by decree of surrogates’ court,” it says. |

Q. Well, you are familiar with the practice in that regard.
Do you know of any cases where a special guardian appointed

on motion of the surrogate, where any notice is given to the
118 [ASSEMBLY

counsel of fixing his fee? A. I never receivéd any notice of the
sort; don’t know that any is given and don’t know of any pro-
vision for any.

Mr. Jessup offers in evidence the application of the apprais-
ers in the matter of the estate of Peter D. Buchanan.

The paper was admitted in evidence, and marked Exhibit No.
11.

Exhibit No..11 is as follows:

EXHIBIT No. 11.
SURROGATES’ COURT, CITY AND COUNTY OF NEW

YORK.—IN THE MATTER OF THE ESTATE OF PETER
D. BUCHANAN, DECEASED.

To the Hon. John H. V. Arnold, Surrogate:

Application is hereby made by Thomas Fraser Buchanan, ad-
ministrator of the estate of said deceased, to have appraisers
appointed to estimate and appraise the personal property of said.
deceased, which consists of personal property only, in the city
of New York.

ISAAC N. MILLER,
Attorney for Administrator, 2983 Broadway, N. Y.

, On the foregoing application of Thomas Fraser Buchanan, ad-
‘ ministrator of the estate of said deceased, to have two disinter-
ested’ persons appointed to estimate and appraise the personal
property of said deceased, it is ordered that Frank L. Holt, 293.
Broadway, N. Y., and Herman W. Booth, of No. 157 West One
Hundred and Thirtieth street, New York city, be and they are
hereby appointed such appraisers; and they are hereby authorized

and required to truly, honestly and impartially appraise the per-
No. 40.] 119

sonal property of said deceased, which shall be exhibited to them,
according to the best of their knowledge and ability.
Filed February 14, 1898.

Surrogate.

The following note appears on the margin of the above:
The surrogate nominates the appraisers. Submit without

names.
A.

HENRY WARE JONES, called as a witness, being duly sworn,
testified as follows:

By Mr. Jessup:

. You are a member of the bar? A. Yes, sir.

. And have been how long? A. Sixteen years.
You practice in the surrogates’ court? A. Yes.
. Of this county? A. Yes, sir.

£2608

Q. You have been subpoenaed, Mr. Jones, to testify in regard
to the estate of John Paulis Huebner? A. Yes, sir.

Q. Will you kindly tell us about that estate? A. In August,
1897, I was the attorney for the executor of that estate and I
made application for the appointment of appraisers on the 17th
day of August. On the 21st-day of August an order was entered
appointing John J. Butler and Thomas E. Arnold appraisers.
On the 24th of August I notified Mr. Butler and Mr. Arnold, and
meanwhile I had prepared with my client, the executor, a com-
plete inventory of all the personal estate left by the decedent.
On the 24th I gave Mr. Butler two copies of that inventory, one
for himself and one for Mr. Arnold, and arranged with him for

the dates of the appraisal. We set September 8th as that date.
120 [ ASSEMBLY

I served the notices, and on September 8th I met Mr. Butler and
Mr. Arnold at the testator’s residence, and we spent less than
one hour going over the estate. The personal estate consisted
of cash in the bank, $248.93; cash in the testator’s possession at
the time of his death, $34; cash collected by the executor as rent
due on the death of the testator, $109.25, and household furniture
and effects in the residence which the appraisers then and there
appraised at the sum of $189.98. There were also ninety-five
shares of the capital stock of the Fort George Casino. Eyentu-
ally that stock was appraised by the appraisers as worthless.
The total amount of the estate was $582.11. That was on Sep-
tember 8th. On October 12th I interviewed Mr. Butler at his
office at 120 Broadway and he then told me that the inventories
were ready and that the appraisers’ fees were $75 apiece. I told

him I would not pay it.

By Mr. Rogers:

Q. This was Butler? A. This was Butler. I offered them $10
apiece. Butler then told me that it was an easy matter to make
the bill larger as considerable time could have been taken in
appraising the stock, and he told me that they had ‘appraised
the stock then at 40 per cent. of its par value. After talking
with him a few minutes he appraised the stock at its real value;
that is, at nothing. On the 22d of October I saw Mr. Butler at
his office and told him that I would be willing to pay them $20
apiece for the services of the appraisers, and eventually I com-
promised the bill of the appraisers for $25 each and paid them
that amount of money.

Q. Was any more specific threat made than the one you have
testified to? A. No; the intimation was very clear, that if we did
No. 40.] 121

not pay them at least $25 that I should be put to the trouble of
‘taxing the costs before the surrogate and they would make up

whatever bill they saw fit.

WILLIAM F. DUNNING, called as a witness, being duly

worn, testified as follows:

By Mr. Jessup:

Q. Mr. Dunning, you are a member of the firm of Dunning &
Fowler? <A. 1am, sir.

Q. And,you have practiced in this city how long? A. Upward
of nineteen years.

Q. And you have practiced in the surrogates’ court of New
York county? A. I have, sir.

Q. You have been subpoenaed in this case by the committee to
testify in regard to matters relating to inventory appraisals? A.
I have, sir.

Q. Will you be good enough to testify along the same general
lines as the previous witnesses? A. The first case is that of the
estate of John N. Neels. On the 13th of June, 1894, I believe
from our register the application for the appointment of ap-
praisers was submitted and Frederick H. Chapin and Joseph E.
Arnold were appointed; on the 16th we wrote to the appraisers
fixing the time of the appraisal for the 26th; on the 20th we
posted notices of the appraisal; on the 25th we showed the pro-
posed inventory to the appraisers and had it sworn to and as I
recollect now the copies were given to the appraisers, who were
present at that time; on the 26th the appraisal was made, the
personal property being exhibited to the appraisers, and on the
9th of July following the inventory and appraisal was brought

to our office by one of the appraisers, I cannot say which, with
122 [ ASSEMBLY

the statement as to the amount of the compensation of the ap-
praisers. The fees were fixed at $50 each. The total amount of
the appraisal was $31,817.63.

Q. Was that the amount originally asked? -A. That was the
amount originally asked; yes, sir.

Q. There was ‘no controversy with regard to the fees? A. There
was no controversy, as I assumed the amount was a fair amount,

‘otherwise I should have objected to it. .

Q. Go on, please. A. The other estate was the estate of:
Robert Noble, in which I find under date of October 18, 1894, an
application was made for the appointment of appraisers; on the
20th Messrs. Butler and Chapin, John J. Butler and Frederick
H. Chapin, were appointed; on the 22d the notices were printed:
and posted; on. the 29th the inventory was submitted to the ap-
praisers in duplicate and the personal property exposed and the-
appraisal made in so far as they could make it at that time; on.
the 5th of the following month, November, the inventory in dupli-.
cate was received from the appraisers, and as in the case preced-
ing, the amount of the appraisers’ fees was stated as $25 each;

the estate amounted to $8,041.32. The fees were paid.

By Mr. Heller:
Q. What estate was that? A. That is the estate of Robert
Noble.

By Mr. Jessup: .

- Q. Did you ever have any trouble with any of these appraisers.
who were appointed in these proceedings, Mr. Dunning? A.
None of these proceedings. The amounts stated here were the
amounts originally stated by the appraisers, I stating to them

that we were willing to pay a fair compensation, assuming, of
No. 40.] 123

course, that that compensation would be largely in excess of the
amount that the code provided, but that if it were fair I would:
advise my client to pay it, and in each one of these cases the
amount that was fixed by the appraiser, either Mr. Butler or Mr..
Chapin or Mr. Arnold, was in my opinion fair, and it was paid:
under the circumstances.

Q. Your office has had a large amount of business in this line,
has it not? A. Yes, sir.

Q. And the stand that you have taken was known to the ap-.
praisers? A. I think so; yes, sir. I do not think I have had an.
appraisal since 1894; I think they are unnecessary, and I have-
therefore abandoned them in my office.

Q. That is a fact that is well known in a number of cases?
A. Yes, sir.

Q. It serves no purpose that the transfer tax appraisal does.

not serve? A. I know of no purpose at all that it serves, sir.

By Mr. Rogers:

Q. The appraisers in these cases did not contend that the fees.
fixed by them were the exact legal fees or the precise number of
days spent by them, did they? A. I did not understand that to.

be their contention, sir.

By Mr. Jessup:

Q. You say you have never had any trouble since 1894? A.
None, sir. .

Q. And prior to that time had you had any trouble? A. I
suppose the ordinary trouble of a practitioner.

Q. Nothing very serious? A. No.

Q. You believe in kicking once for all? A. Yes. Do you care
about the third estate?
124 {[ ASSEMBLY

Q. Yes. A. The estate of Sarah B. Clark. In that the appli-
cation was made on the 26th of June, 1894, and Messrs. Chapin
and Butler were appointed; on July 2d the notices were posted
and served, and on the 3d letters were written to Messrs. Chapin
and Butler fixing a date; on the 12th the appraisal was made at
our office—I might say in all these cases the appraisal was made
at our office; on the 23d the inventory and appraisal was received
in duplicate, amounting to $98,357.01. The appraisers’ fees in
that case were $100 each, and that was the amount that was
asked originally. I might say that I have no present recollection
of ever having—well, since 1892, at any rate— of having asked an
appraiser to reduce the amount, the statement being made in
advance, that if the fee charged was in my opinion fair I would

advise my client to pay it.

By the Chairman:

Q. I want to ask you again, you have bad none of these since
1894? A. I do not think that in any of the estates with which
my office has been connected we have had appraisals since 1895;
these are all in 1894.

- By Mr. Rogers:

Q. And there was but one surrogate then? A. No, sir; there
were two.

Q. When did the two surrogate system come into operation?
A. It went in as early as 1894, I think January, 1894. .

Q. I thought you said it was before 1894. A..All three of these
were in 1894. There was a time that the inventory appraise-
ment would be taken on the collateral or transfer tax appraise-
ment, and now the transfer tax appraisement is made entirely
distinct and the transfer tax appraisers are not bound by the in-

ventory appraisal at all.
No. 40.] 125

Q. Do you know of any good purpose that it serves? A. I do
not see any purpose whatever that it serves except the making of

fees.

JOHN THEALL, called as a witness, being duly sworn,

testified as follows:

By Mr. Jessup:

Q. You are a lawyer in this city? A. Yes, sir.

Q. A member of the firm of Theall’& Beam? A. Yes, sir.

Q. Having offices at 45 Wall street? A. Yes, sir.

Q. You have practiced how long in the city of New York? A.
About 28 years.

Q. You are familiar with the statutory inventory appraisal ms
proceedings? A. Yes, sir.

Q. You are under subpoena of the committee to testify in re-
gard to certain cases about which you were asked to refresh your.
recollection? <A. Yes, sir.

Q. Will you please state as concisely as possible the facts in
regard to them. A. The committee has the memorandum of
three cases from my office. In the case of Joseph O. Davis, Mr.
Frederick H. Chapin and Mr. John J. Butler were the appraisers..
The estate consisted of furniture of two rooms and accounts in
two savings banks. The office did all the work, and I had a
local appraiser up near where Mr. Davis lived to go up and make
an appraisement for them, and all they had to do was to call at
the office and sien the appraisement as if they had prepared it.
iin that case I told the appraisers that Mr. Davis was a well
known court officer here and I was going to pay them $30, $15.
apiece, in that case, and that is all they were going to get, and

they accepted it.

i
126 [ ASSEMBLY

‘By Mr. Rogers:

Q. Gratefully? A. Oh, yes; they recognized Mr. Davis, and
accepted it; and there were only ladies in the family who were
to take all the money, and they were not in very good circum-
:stances and they allowed me to fix this.

Q. What years was this? A. About two or three years ago.

“By Mr. Heller:

Q. What was the value of the estate: A. I think there was
‘$2,000 in the Emigrant Savings Bank, about $3,150 personal
property, and he had some real estate. The other estate was the
estate of James Swan. Mr. Joseph E. Arnold and Mr. John J.
Butler were the appraisers in that case. That was all accounts
in savings banks; I think about three of four thousand dollars.
“We did all the work and prepared the appraisements and all
“they had to do was to sign them. I only gave them $10 in that

-ease, and I would not give them a cent more.

‘By Mr. Jessup:

Q. Did they ask for more? A. Oh, yes, they wanted more,
-but they had to take what they could get.

Q. How much more, do you remember? A. Oh, I think they
“wanted about $50 apiece.

Q. How long were they in your office? A. About five minutes.

By Mr. Rogers:

Q. I take it that it must have been a little race to see which
won. Either you or the appraisers could fix the fees first? A.
Oh, they knew me, and they could either take it or leave it. . The
“next was the estate of Alice Bird, she was a servant girl in a well
known lawyer’s family, and she died there, and I think there
-was two accounts in the savings banks and a little trunk full of
No. 40.] 127

‘wearing apparel. In that case Col. Michael C. Murphy and John
-J. Butler were appointed appraisers. I made them tax their bill
in that case, but my client requested me not to attend and op-
pose it. :

Q. How much did they ask? A. I think one of them wanted
-$125.

Q. Do you remember which one? A. Well, now I only know
what Mr. Butler told me, I did not see Mr. Murphy, the Colonel,
in this appraisement at all. All I know is what Mr. Butler told
‘me. Butler told me that Mr. Murphy wanted $125.

Q. How much was the estate? A. About $2,200, I think. —

Q. How much did Butler want for himself, the same amount?

A. Oh, no, he knew me, and he was content to let me place his
“fees for him.
A. And how much were they finally fixed at? A. I finally

‘fixed them and gave them $25 apiece.

By Mr. Finn:

Q. You never saw Mr. Murphy at all, did you? A. I have
‘known him for years.

Q. I mean, you did not know him in that transaction? A. He
“was under the weather at that time.

Q. He is still under the weather? <A. Yes, sir; he was clerk
-of the court; I wrote him a letter about it and got a nice reply
‘from him that. he would do what was right in the matter. Mr.
Butler told me that the Colonel had been under the weather—I
-guess, gentlemen, there is no use going any further in the matter,
it was a private matter, the Colonel was sick and he wanted
:gsome money, that was all.

Q. There is another estate there, is there not, Mr. Theall? A.

No, that is all. I have had a great many estates where I posi-
128 [ ASSEMBLY

tively refused to make appraisals. If I can possibly do without
it I do. Where the parties are all of age I do not do it. Take
in this case of Alice Bird, I would not have made an appraisal, I
would have advised the administrator to put in this trunk full
of wearing apparel, it was absolutely worthless, and they could
appraise it in five minutes, but Butler did I know go up to the
house where the trunk was, and he examined the wearing ap-

parel, there is no doubt about that.

By Mr. Jessup:

Q. Well, these three cases about which you have testified are
not all that you have had to do with in regard to inventory ap-
praisals. Has not your experience been the same in this matter
of inventory appraisals in other cases? A. Yes, sir, for years.

Q. There has been the demand and the cutting down of the
amount of the fees and finally the payment of the reduced fee?
‘A. Yes, sir. Human nature-is the same whether it is in the
surrogates’ office or at the bar; they always want to get more.

Mr. Jessup. That is all.

ANTHONY B. PORTER, called as a witness, being duly sworn,,
testified as follows:

By Mr. Jessup:

Q. What is your full name? A. Anthony B. Porter.

Q. Of the‘firm of Porter & Kilvert? A. Yes, sir.

Q. Of this city? A. Yes, sir.

\Q. How long have you practiced in the Surrogates’ Court in
this county? A. Since 1870.

Q. You are familiar with these inventory appraisal proceedings?
A. Yes, sir.
No. 40.] 129

Q. And you have been subpoenaed by the committee to testify
with regard to certain cases? A. Yes, sir.

Q. That have come under your experience? A. Yes, sir.

Q. And any others that you may have knowledge of? A. Yes,
sir.

Q. Will you state your experience in regard to those cases, es-
pecially in regard to the fixing of the fee of the inventory ap-
praisers? A. I was subpoenaed in relation to two cases, one of
Leonard Scott and the other of Rebecca Scott. The estate of
Leonard Scott consisted of personal property and real estate to the
value of about a million dollars, the personal property being
about $750,000. The personal property consisted of railroad
bonds and stocks, some mortgages upon real estate and valuable
paintings, some little household furniture and a library. The
appraisers were appointed on the 9th of July, 1875. They were Mr.
Frederick H. Chapin and Mr. John J. Butler.

Q. 1895 you mean? A. 1895; yes, sir. Mr. Chapin called at
our office a day or two afterwards, saying that he had met the
executor, or one of the executors, and! he understood that we were
anxious to have the appraisal made pretty quick, and that Mr.
Butler was absent in Europe, and whatever was done he would
have to do himself, but Mr. Butler would be home in the pensar
‘two or three weeks and would aid him in the matter; and, of
course, they would have to work outside of their regular hours,
and the usual routine of things, and wanted to know what we
could pay for it. I told him I was not in the mood to make any
bid in that kind of style. I wanted to know what he wanted, and
le said! he thought that $500 apiece ought to be a fair amount.
J told him I would not allow it. He said I might submit the

proposition to the executor whom he had seen and he would call
9
130 [ASSEMBLY

again. I submitted the proposition to the executor and he would
not consent to it, and Mr. Chapin called again and I told him the
result of the conference and he finally said he thought it could be
done for $500.

By Mr. Rogers:
Q. That is, $500 each? A. Yes, sir.

By Mr. Jessup:

Q. Was that figure agreed upon? -A. I submitted it to the ex-
ecutor and the executor said to accept it, as his coexecutrix, the
executrix of the estate, was a very old lady and the principal heir
was threatening some disturbance. The main legatee was a resi-
dent of Europe and wanted to go back, and was very anxious to
get the estate finished up. I told him that I thought $500 was
very excessive and that he could not make a bill for it; he said
it did not make any difference; so the appraisement was made on
that basis and $500 was paid for it. ,

‘Q. And what was the amount of the estate as shown by the
inventory? A. About $750,000 or $760,000 personal estate.

Q. Was not this conversation, as I understood you—was not
this conversation with regard to what there was in it; was not
that prior to their beginning the work of inventorying at all? A.
Oh, yes; before the inventory commenced.

Q. All this discussion as to the amount of their fees was before
they knew how much work there would be? A. Yes, sir.

Q. Will you go on with the next case, please? A. What is that?

Q. Will you go on wiith the next case referred to in the sub-
poena? A.,The next case was the case of Rebecca Scott, which
consisted of about $500,000 of railroad bonds and stocks and real

estate mortgages; and in that case Mr. John J. Butler and a man.
No. 40.] 131

by the name Hynes,’I think it is, were appointed the appraisers.
The inventory was furnished to them that we prepared in our office,
and they went on and made the appraisal without saying anything
about fees. After the appraisal was made, they——

Q. When was the appraisal made? A. The appraisal was made
between September 28, 1896, and January 4, 1897. They made the
appraisal and brought the report to our office, and two or three
days afterwards they handed in a bill of $500.

Q. Apiece? A. No, sir.

By Mr. Rogers:
Q. $250 each? A. Yes.

By Mr. Jessup:

Q. Go on. A. This bill we referred to the attorney for the
legatees, we representing the executors only; that was General
Horatio King, of Brooklyn. He disputed it and the bill was taxed

before the surrogate, Surrogate Arnold, as rendered, $250 apiece.

By Mr. Heller:

Q. Was the taxation opposed? A. Well, yes. General King
appeared and my partner appeared.

By Mr. Jessup:

Q. Have you got the affidavit in that case? A. No; we did not
make any.

Q. No; but have you got the affidavit which the appraisers
served on you in the taxation? A. No; we handed it to General
King.

Q. Is there not another case referred to now on your subpoena?
A. No, sir; that is all.
1382 [ ASSEMBLY

Q. You have had experience, however, of similar character in
other inventory appraisals? A. Well, we have had considerable
practice in the surrogates’ court and cases where there have been
appraisals.

Q. And has your experience been along the same lines? A.
Well, it has generally been satisfactorily arranged in some way.

Q. Well, the initial point has always been to demand a larger
fee than was ultimately paid, has it not? A. Yes, sir.

Q. Would you be willing to say that the amount of the fees
that have been adjusted by you have been on the basis of the
statutory per diem allowance? A. I do not know of any such
case.

Q. Have you had any experience in Kings county in regard to
these cases? A. I have.

Q. And could you inform the committee as to what the com-
parative charges are between New York county and Kings
county, as to whether they are greater or less in New York? <A.
Well, I do not know as I would hardly be able to do that.

Q. Well, does your experience corroborate. the experience of
the former witness on the stand, that he had had a number of
appraisals over there, in none of which had he paid over $10 to
the appraiser? A. We have had a number of low fees in cases over
there.

Q. And the work was done along the same lines; the inven-
tories were prepared in your office and signed by the appraisers?
A. Yes, sir.

Q. Have you had any experience with special guardians ap-
pointed by the court? A. The ordinary experience that attorneys
have.

Q. In uncontested probates? A. Yes, sir.
No. 40.] 133

Q. And if it is desired by the committee, would you be willing

to return later on and testify in that regard? A. Yes, sir.

By Mr. Rogers:

Q. Mr. Porter, you said you did not appear on this proceeding
where the fees were taxed. A. My partner did.

Q. The code provides that the time the appraiser receives an
allowance for must be actually and necessarily occupied by him.
Do you know from your experience whether the surrogate, on
taxing these amounts, makes any inquiry as to whether the time
actually spent was necessarily spent or not? A. I recall no
particular instance where that inquiry has been made.

Q. The taxation has been made simply upon the formal affi-
davit? A. Asa rule, I think.

NICHOLAS SCHLOEDER, called as a witness, being duly
sworn, testified as follows:

By Mr. Jessup:

Q. You are a member of the firm of Straley, Hasbrouck &
Schloeder? A. Yes, sir.

Q. You have offices in this city? A. Yes, sir.

Q. And you have practiced in the surrogates’ court of this
county? A. Oh, yes, sir. ,

Q. For a number of years? A. Yes, sir; a little over ten
years.

Q. And you have had estates in your office which have been
subjected to this inventory appraisal proceeding? A. Yes, sir.

Q. You have been subpoenaed to testify here with regard to
four such cases, Mr. Schloeder? A. Yes, sir; I believe I have.

Q. Will you please give us the facts concerning those cases

as concisely as you can, along the lines of the previous exami-
184 [ASSEMBLY

nations? A. In the estate of Janusch, Frederick H. Chapin and
John J. Butler were appointed appraisers; that was in 1894; I
think, in August; the 17th of August; on the 30th of August I had
an interview with the appraisers and the appraisement was set
down for the 6th of September; on the 6th of September the
appraisers took their oath, and on the 24th the appraisement was
closed. We paid them in that estate each $50. They asked for
$150 each.
Q. They asked for what? A. $150 each..

By Mr. Rogers:

Q. They took the oath September 6th? A. Yes, sir.

Q. What year? A. The same year; 1894. On September 24th
the appraisement was closed. The estate consisted of moneys
in bank and the value of a business that Mr. Janusch was con-
ducting at that time. .

Q. So that the actual time occupied, if they had put in every
day between the time they took their oath and the ,time the
appraisement was ended, was only eighteen days? <A. That is
all; from the time they took their oath. They settled with me
for $50 each, which was paid to them.

Q. You say they nsiied $150 each? A. Yes, sir; they asked
$150 each. That is my best recollection. The estate amounted

to, $13,000 and some odd dollars, personal estate.

By Mr. Jessup:

Q. Did you have any personal controversy with them in regard
to this reduction of their fees? A. Oh, yes; I have always had
that trouble with them.

Q. But have you ever had any inducements held out to you

to allow it or any threats made to you with regard to delays
No. 40.] 135

in the proceedings if you did not allow it? A. No; I cannot say
that directly; they generally asked-—I knew they would ask for
about twice as much as they would expect to get.

Q. What was the practice in your office with regard to doing
the work incidental to the appraisal? A. We do it all, and ak
ways have; and, in fact, the question of fees was always spokem
of at the first interview. |

Q. Before the appraisal was conducted? A. Yes, sir; before
the appraisal was conducted. It was always based on the amount
of the estate; we never pretended to pay them the statutory fees
but always paid them according to the amount of the estate.

Q. That was always expressed before the appraisement waz
made? A. Yes, sir.

Q. That has been your experience in all the cases? A. Yes,
sir; most of them.

Q. In the last ten years? A. Yes, sir.

Q. That would average twelve or fifteen cases a year? A.
Yes, sir; much more; we have a great many estates in the office,
but we do not take many appraisements now. Before Mr. Butler
was appointed it was Senator Cullen who ‘was always appointed,
and we never had any trouble with him because he always al-
lowed us to fix his fees.

Q. Have you ever nominated the appraisers? <A. Yes, sir; we
once nominated the appraisers in the estate of John L. Has-
brouck, and Mr. Butler was appointed in that estate also. In
that estate Mr. Butler asked for $1,250, appraisers’ fees, and he
took $250.

By Mr. Rogers:
Q. How long ago was that? A. That was on April 25th, 1895.
136 [ASSEMBLY

By Mr. Jessup:

Q. What was the amount of that estate? A. Well, the per-
sonal estate was $766,000.

Q. So that you have grown to recognize in your practice that
the charges of appraisers should be in some degree commensurate
with the amount of the estate? <A. Yes, sir.

Q. Do you consider in that regard the amount of the property
and the character of the work done by the appraisers? A. My
personal experience has been that the appraisers do nothing ex-
cept sign the reports that we give them; that is, substantially.

Q. So that the character of the labor does not make any differ-
ence in the amount which is to be allowed to them? A. Not
generally; I have found it so.

Q. Now will you please give us the details of those other cases
where I interrupted you? A. In the estate of Benjamin L.
Briggs, Mr. John J. Butler was appointed and Mr. Frederick H.
Chapin. I do not know when that was, but it must have been
some time in 1895, I believe. In that estate we came to terms.
They asked for $150 each, and they took $75 each, which we
thought was a fair and reasonable compensation.

Q. In either this case or the prior one was there any taxation?
A. No, there was none.

Q. Please mention that fact when you come to it, if there was
anything of that kind in any of these cases. A. There was no
taxation, there was a compromise in each of these cases that I
have testified to thus far, and the fee was paid by us. That
estate amounted to $89,000. The last estate that we had ap-
praised in our office was the estate of John F. Ettenborough. It
was @ very small estate and I told Mr. Butler that I would like

to have him make some concessions there, and asked him to ap-
No. 40.] . 137

praise the estate. I gave him the inventory and appraisal and he
took it away with him. I never saw his co-appraiser, John W.
MacDougal, to my recollection, in the office. He took it with
him and when he came back he asked me if—I think he told me
that MacDougal thought he ought to get $75, that was his usual
method, that the other man wanted a little more, and I said to
him that I would not give it; I said to him, “In this estate I
think the best thing you can do is to have your appraisers’ fees
taxed;” and he said he would. Two or three days after he came
back to the office with an order taxing the fees for $50 for each,
and I said I would not pay it. “ Well,” he said, “ here is Surro-
gate Arnold’s order.” I said “I don’t care.” He said, “ Here is
Surrogate Arnold’s original order directing the payment of our
fees.”. I said “Surrogate Arnold cannot compel me to loot an
estate.” He said, “ Well, there is no use of my having this order
if you are not going to pay it,” and he tore it up, and then I paid

them $30 apiece on a compromise.

By Mr. Rogers:
Q. He tore that up on account of your contempt of court, did
he? A. He might have.

By the Chairman:
Q. What was the size of that estate? A. That estate was
$1,676 and seven children.

By Mr. Rogers:
Q. What was the amount of the fee finally paid? A. $30

apiece; that is, I gave Mr. Butler all that money.

By Mr. Jessup:
Q. What did the estate consist of? A. One note of $500,

another note, and $76.50 in something else, and some little things.
138 . [ ASSEMBLY

Q. Has your experience been uniform in regard to all the
cases about which you have testified? A. Yes, sir; as far as
their fees were concerned; I always came to a settlement with
them.

Q. Have the settlements ever involved a delay or the holding
up of the estate? A. No, generally the same day they would
come to a settlement; if you take a determined stand with them,
they generally take what you give them.

Q. Have you had any experience in regard to special guardians,
as far as exorbitant fees are concerned? A. Yes, sir; I have had;
ever since a certain surrogate left the bench, fees have increased
double and threefold. It used to be the practice to pay a special
guardian in probate proceedings $10; now it is $50 and $75.

Q. Have you practiced in the Kings county surrogates’ court?
A. Yes, sir.

Q. You are aware of the discrepancy in the amount of the
charges there and in this county? A. Yes, sir; it is always much
less over there.

Q. If it is desired by the committee would you be willing to

testify on that subject later on? A. Yes, sir.

By Mr. Rogers:

Q. In regard to the estate where you say $1,250 was asked,
who was that? A. It was demanded by Mr. Butler.

Q. Can you give me the dates showing when that appraisement
was commenced and when it was finished? A. I told Mr. Butler
that we were in a hurry.

Q. What estate was that? A. John L. Hasbrouck. Most of
the estate consisted of bonds and mortgages and stocks and
bonds listed in Wall street. I told them we were in a hurry to

get the appraisement made.
No. 40.] 139

Q.: Who were the appraisers? A. John J. Butler, and another
gentleman who was appointed on our request, Mr. Kirby; he was
a stock broker down in Wall street, and we thought he was more
competent than anybody else. They took their oath on the 14th
of March, 1895, and we got their report on the 25th day of April,
1895.

By Mr. ‘Heller:
‘ Q. Did the other appraiser ask for that fee, also? <A. No, sir;

he was a friend of ours, and he was paid $250 because we thought

he ought to get as much as the other appraiser.

By Mr. Rogers:

Q. Butler asked for $1,250? A. Yes, sir.

Q. And how much was he paid? A. One of the executors met
him in our office and we told him all we would give him was $250,
and he said “All right, I will take it, then.”

Q. So that the actual time of taking the inventory did not exceed
one month? A. No, sir; it could not.

Q. So that if he worked every day, including Sundays, he re-
ceived a per diem allowance of about $10 a day? A. I should
judge he did. We were perfectly willing to pay him that, and I
think is was a reasonable amount.

Q. Did he show any familiarity with those sections of the Code
which provide that an officer shall not charge any more than $5 a
day? A. I think he knew that; but it has been the usual custom
in New York city to pay more than that.

Q. How does the officer who receives it satisfy his conscience
and get out of the possibility of being prosecuted for a crime? A.
That I do not know.
140 [ ASSEMBLY

By Mr. Finn:

Q. Mr. Schloeder, did you ever complain to the surrogate at any
time? A. As to appraisers’ fees?

Q. Yes. A. No.

Q. Why not? A. Because I had no occasion to do it; I always
came to an agreement with them in time, Even if the surrogate
did fix the fees I would not pay it if I did not think it was fair.

Q. You did not know that that was an original order of Surro-
gate Arnold’s, did you? A. I saw it. I know his handwriting
very well.

Q. You are acquainted with the signature of Judge Arnold?
A. Very well, indeed.

SAMUEL C. HERRIMAN, called as a witness, being duly

sworn, testified as follows:

By Mr. Jessup:

Q. You are of the firm of Zabriskie, Burrill & Murray? A. I
am in their employ.

Q. And you have had charge of certain estates which have gone
through the proceeding known as an inventory appraisal? A. I :
have, sir.

Q. Have you refreshed your recollection with regard to the cases
covered! by the subpoena which has been served upon your firm?
A. Yes, sir. :

Q. Will you kindly state the names of the estates, the names of
the appraisers, the amount of the fees demanded, and the amount
of the fees paid, and generally the experience of your firm along
the lines previously brought out? A. The first one was in 1895,
the estate of Helena Ellis Elliott. The total value of that estate
as appraised was $373. Hrederick H. Chapin and Joseph F.

Arnold were the appraisers.
No. 40.] 141

By Mr. Rogers:
‘Q. What was the name of this estate? A. Helena Ellis Elliott.

By Mr. Jessup:

Q. Go on, please. A. There was only one meeting of the ap-
praisers and that was at our office. We prepared the list and sub-
mitted evidence to them as to the value of these securities, which
were not listed, some of them, and the appraisal was completed
and returned to us in a few days, and I think it was Mr. Chapin
who called at the office and said that the charge would. be $25 for
each appraiser.

Q. $375 was the gross amount? A. The gross amount. I told

_ lim that that was more than the estate could afford, and then he
asked what we would be willing to pay, and I told him $10 for
each appraiser. He accepted that and gave me a receipt at that
time. The other estate was the estate of Philip Reaves; that was
in December, 1894. The two appraisers there were John J. Butler
and Frederick H. Chapin. That estate was appraised at $7,164,
$6,898 of which was money in the bank; the other $250 consisted of
personal effects. Mr. Reaves was Mr. Bayard Cutting’s private
secretary, and the appraisement was made in his office; there was
cnly one meeting, and the appraisers asked $50 each for their fees.
Mr. Butler came to our office and presented the appraisal and said
that their charge would be $100, $50 each, and! I told bim in that
case that the charge was exorbitant, and he wanted to know what
we would pay, and I told him $20 apiece; and they accepted $40,
$20 each.

Q. Our subpoena only called for those cases in which your name
appeared on the schedule prepared by our clerks. Of course, you
have had many more estates than those in the Surrogates’ Court

subjected to those inventory appraisals? <A. Yes, sir.
142 [ ASSEMBLY

Q. Has your experience been similar in regard to the conduct
of appraisers? A. Invariably.

Q. Can you recall the circumstances of any other cases? A.
Not at present.

Q. Have you had any cases in which the appraisers’ fees were
taxed by the surrogate? A. Not that I remember.

Q. They have always been fixed as the result of some com-
promise in your office? A. Always.

Q. Have you ever had any experience in the holding up of the
matter while the inventory was going on? A. Not to any extent;
thay always come and say that the charge will be so much and
then the usual proceeding.

Q. As a matter of fact, the practice in your office is very well
known to them, and that is the reason? A. Yes, sir.

Q. The position that you originally took has been maintained
throughout? A. Yes, sir; I think so.

Q. You do not think of any particular case that you would: like
1o state in addition to these? A. No, sir.

By Mr. Finn:
'Q. Have you ever had occasion to complain to the surrogate of

- the conduct of these appraisers? A. No, sir.

J. FRED CRYER, called as a witness, being duly sworn, testi-

fied as follows:

By Mr. Jessup:

Q. Mr. Cryer, you are of the firm of Arnow & Cryer? A. Yes,
sir.

Q. Practicing in this city? A. Yes, sir.

Q. You have practiced in the surrogates’ court of this county?

A. Yes, sir.
No. 40.] 143

Q. You have had experience in your office with proceedings
known as inventory appraisals in estates? A. Yes, sir.

Q. Will you please testify in regard to the estates mentioned
in your subpoena served upon you by this committee? <A. Well,
there are three estates. I attended these matters myself as re-
gards the inventory matters. The first is the estate of Thomas
H. Cook, who was an attorney, and who left an estate of about
$10,000; $9,000 or $10,000; we prepared the inventory and all the
papers relative to the appraisement, and we had Mr. Butler and
Mr. Chapin, I think; they were the appraisers, I think; they
called at our office and signed the oaths and the appraisement,
and then asked me for $50.

By Mr. Rogers:

Q. Each? A.$50each. I told them that my clients would not
pay that, and he wanted to know what they would pay—it was
Mr. Butler, I think, that I saw—I told him that I did not know
what they would pay beyond what was the lawful fees, which
were $5 a day. “ Well,” he says, “you know we never get just
the lawful fees, we always get something more than that; ” and
I told him that we would give them $20 apiece, and they accepted
the $20 apiece. That estate consisted of household furniture,
think; perhaps three or four mortgages, some cash in the bank,

and I think some promissory notes.

By Mr. Jessup:

Q. What is the next case? A. The next was the estate of
Michael Mulligan. I think Mr. Cullen and Mr. Butler were the
appraisers. They attended at Fifty-sixth street, at the place of
business of Mr. Mulligan, which was a stone business; they in-

spected there a quantity of stone and the machinery; the inven-
144 [ ASSEMBLY

tory and all the proceedings relative thereto were prepared in my
office; and for that they wanted $100; that was $50 apiece. I
told them that I could not give them that for half an hour’s work.

By Mr. Rogers:

Q. With whom did you negotiate, Butler? A. I think this
was had with Mr. Cullen, if Iam not mistaken. I told him that
I could not pay that without seeing my clients. I saw them and
told them of it, and they wanted to know what the legal fee was,
and I told them it was $5 a day, and they said they would not pay
any more. The thing hung fire for some little time more and
then they said, “ Well, we will tell you, we will take what you
will give us,” and we settled that at $20 apiece.

Q. How much was that estate, approximately? A. That estate
was about—the reason I cannot give it definitely is because the
papers are on file; we have accounted in all these proceedings
and the papers and everything are on file, but my impression is
that that estate was somewhere in the neighborhood of $15,000;
that is my best recollection at the present time. The next is the
estate of Kirkes; Frederick A. Kirkes. I think that estate was
in the neighborhood of $8,000 or $9,000. I prepared all the pa-
pers in that matter, and we attended at Mr. Kirkes’ place at One
Hundred and Sixteenth street and Third avenue in the city here.
The estate consisted of bonds and mortgages, some jewelry,
household furniture, and, I think, some money in the bank. The

appraisers were actually engaged about a half an hour.

By Mr. Finn:
Q. Who were the appraisers? A. The appraisers in that mat-
ter were Mr. Butler, and, I am under the impression, it was Mr.

Chapin.
No. °40.] 145

By Mr. Jessup:

Q. Will you please proceed? A. They wanted $75 apiece, and
I told them that this was a case where my clients would have
to settle the amount themselves. I finally settled with them, I
think, at either $20 or $25 apiece. Those are the only three
cases that are referred to in the subpoena, and my impression
is that those are the only ones that I have.

Q. The amount of the estate in that case was $4,833? A. Yes,

sir.

By Mr. Rogers:
Q. Was this the Kirkes case? A. Yes, sir.

By Mr. Jessup:

Q. I would just like to ask you if you were not mistaken in
the names of the appraisers in the Cook case, were not the ap-
praisers Butler and Chapin? A. Yes, sir.

Q. I thought you said Cullen, A. No, sir; he was in the Mulli-
gan case. :

Q. You have had experience in other cases? <A. Yes, sir.

Q. Has your experience been generally the same? A. Yes, sir;
always the same. :

Q. How about special guardians, have you had experience in
regard to the charges made by special guardians? A. No, sir;
T cannot say that I have any complaint to make about that. I
have had cases where I thought the fees were reasonable.

By Mr. Finn:

Q. Did you ever make any complaint to the surrogate about
the charges made by appraisers? A. No, sir; I have not com-
plained. In the case of Cook I insisted upon their having their
fees taxed, but later on in the day I met a brother attorney and

10

4
146 [ ASSEMBLY

he says, “It is no good of having them taxed; they, will tax them
just the same, so there is no good bothering about it.”

Q. So you never mentioned the fact to the surrogate? A. No,
sir; I never did. :

The Chairman. Have you any statement to make in regard to
witnesses? I think we have almost enough on this question of
inventory appraisers. Mr. Pindar is here under subpoena from
the State Comptroller’s office, and I think it is important that
he should be examined, as it is necessary for him to return to
Albany.

Mr. Jessup. I would suggest that so far as the clerks employed

in the surrogates’ office are concerned, their examination be con-

ducted, so far as possible, to-morrow afternoon, 80 as not to

impede the progress of business in the surrogates’ court.
Adjourned to February 25, 1899, at 10 a. m.

New York, February 25, 1899.
Met pursuant to adjournment.
Present: Edward H. Fallows, chairman; Gherardi Davis,
James T. Rogers, Daniel E. Finn and David N. Heller.

Appearances: Messrs Clark, Jessup and Carter.

EDWARD H. PINDAR, called as a witness, being duly sworn,

testified as follows:

By Mr. Jessup:
Q. Mr. Pindar, what is your full name, please? A. Edward

H. Pindar.
Q. Your present residence is Albany. A. Yes, sir.
No. 40.] 147

Q. You are in the employ of the State Comptroller? A. Yes,
sir.

Q. In what capacity? A. Transfer tax clerk.

Q. You have been employed as such for how long? A. The
past six years.

Q. And you are familiar with the whole procedure with regard
to the collection of the transfer tax by the State of New York,
so far as the State Comptroller’s office is concerned? A. Yes,
sir.

Q. Generally speaking, what is the character of your duties
in that capacity, Mr. Pindar? A. Well, it is to look after the
reports made by the county treasurers and the comptroller of
the city of New York, and examine the reports of appraisers as
filed in our office, and, when necessary, direct appeals, and
answering correspondence.

Q. All the records of the State Comptroller’s office are under
your supervision and control in that regard? A. Yes, sir.

Q. You were subpoenaed by the committee to collate certain
data in regard to the expenses of the collection of the tax in the
county of New York, the items making up that expense, that is,
the fees and salaries and other disbursements connected with the
collection of that tax in this county? <A. I was so requested.

Q. Have you collated that matter in such form that you can
state to the committee the various items of expense incurred in
the collection of the transfer tax, with special regard to the
county of New York? And I will ask you to pause when we
come to the statutes in regard to it, in order that the appropriate
entry thereof may be made in the record. Now, in the first place,
can you testify as to the salaried clerks or officers authorized by
law in the county of New York in connection with the collection

of the transfer tax?
148 . [ASSEMBLY

(Witness refers to chapter 908 of the Laws of 1896, being chap-
ter 24 of the general laws.)

The witness (reading). “ Section 233. Surrogate’s and district
attorney’s assistants in New York city and Erie county.—The
comptroller of the city and county of New York shall retain, out
of any funds he may have in his hands on account of said tax, a
sum of money sufficient to provide the surrogates in the city and
county of New York with an assistant, appointed by said surro-
gates, who shall be known as the transfer tax assistant, whose
salary shall be four thousand dollars a year ; a transfer tax clerk,
whose salary shall be two thousand four hundred dollars a year;
an assistant clerk, whose salary shall be one thousand eight hun-
dred dollars a year, and a recording clerk, whose salary shall be
one thousand three hundred dollars a year, said salaries to be
paid monthly; and a further sum of money, not exceeding five
hundred dollars a year, to be used to pay the expenses of the said
surrogates, necessarily incurred in the assessment and collection
of said tax, said amounts to be paid upon the certificates and re-
.quisitions of said surrogates respectively. The comptroller of
the city and county of New York shall also retain, out of any
funds he may have in his hands on account of said tax, a sum of
money sufficient to provide the district attorney in the city and
county of New York with an assistant, appointed by said district
attorney, who-shall be known as the transfer tax assistant, whose
‘salary shall be three thousand dollars a year; a transfer tax
clerk, whose salary shall be two thousand four hundred dollars a
“year, and a surrogate’s process server, whose salary shall be one
thousand two hundred dollars a year, said salary to be payable
monthly; and a further sum of money not exceeding five hundred

dollars a year, to be used to pay the expenses of the said district
No. 40.] 149

attorney, for the conduct and prosecution of the proceedings
mentioned in section two hundred and thirty-five of this chapter,
said amounts to be paid upon the certificate and requisition of

‘said district attorney. The county treasurer of the county of
Erie shall also retain out of any funds he may have in his hands
on account of said tax, a sum of money sufficient to provide the
district attorney in the county of Erie with an assistant, ap-
pointed by the said district attorney, who shall be known as the
transfer tax assistant, whose salary shall be two thousand dol-
lars a year, said salary to be paid monthly.” ‘

Q. Under that section of the act the expenses in the surrogates’
office amount'to $10,000 a year? A. Yes, sir.

Q. And the expenses under that act for the district attorney’s
office amounts to $7,100 a year? “A. $7,100.

Q. That is to say, the salary lists and incidental expenses in
‘the county of New York are $17,100 a year? A. Yes, sir; $17,100
a year for clerk hire and expenses:

Q. Now what are the allowances made under’this act to the
comptroller for the collection of the tax? A. The comptroller
of the city?

Q. Yes. A. (reading). “Section 237. Fees of county treasurer
and comptroller.—The treasurer of each county and the comp-
troller of the city and county of New York, shall be allowed to
retain on all taxes paid and accounted for by him each year,
under this article, five per centum on the first fifty thousand dol-
lars, three per centum on the next fifty thousand dollars, and one
per centum on all additional sums. Such fees shall be in addi-
tion to the salary and fees now allowed by law to such officers,
except that in the counties of Erie and Monroe, such per centum

shall be credited to and belong to the county where collected.”
150 [ASSEMBLY

Q. We would like to get the percentages in regard ‘to the
collection of the tax for last year. Now can you- testify sub-
stantially, or accurately, the exact amount of the tax collected
in this county last year? A. I could not. That was not re-
quested of me, Mr. Jessup, but I think you could take it from the
reports, I think you could get that from the reports that’ are on
file in the comptroller’s office here, we have the reports here.

Q. In round numbers it was $1,200,000. ; A. Yes, sir; $1,200,000
last year.

Q. So that assuming that it was $1,200,000, the comptroller’s
would have been $2,500 on the first $50,000? A. Yes, sir.

Q. $1,500 on the next $50,000? A. Yes, sir.

Q. And $11,000 on the balance? A. Yes, sir.

Q. Making $15,000 in round numbers? A. Yes, sir.

Q. Now, out of his fees he has to pay the salaries of any addi-
tional clerks necessary in the collection of the tax. At any rate,
nothing is paid out of the tax for that purpose? A. I do not know
how that is in this county. :

Q. So far as the State is concerned, there is no reduction of the
amount of the tax for that purpose? A. No, sir.

Q. So that the expenses in the county of New York on the basis
_of that computation, I assume those figures to be correct, were
£32,100 last year? A. In these specified cases, yes:

Q. In addition to that, what expenses arethere? A. In addition
to that there would be the appraisers’ fees and legal expenses.

Q. Now before we pass to the appraisers’ fees, let us just touch

on the question of the legal expenses. Wiho is the proper legal
officer under this act for the conduct of the compulsory proceed-

ings authorized under the act? A. The district attorney.
No. 40.] 151

Q. Now, the district attorney is allowed not only these assist-
ants, but he is also allowed certain costs under section 235 of the
act, is he not? A. Yes, sir.

Q. These costs are paid out of the estate and not out of the
State, are they? A. Out of the estate.

'Q. So that that does not cause any reduction of the amount re-
ceived by the State itself? A. No, sir.

Q. In addition to the district attorney, are there any special

~

ccunsel from time to time designated! in these transfer tax pro-
ceedings? <A.. Yes, sir.

Q. That is by virtue of the authority contained in section 235 of
the act, isit not? A. Yes,-sir; I think that is the section.

Q. “ The State Comptroller is authorized to designate and retain
counsel to represent such county treasurer or comptroller therein,
ard to direct such county treasurer or comptroller to pay the
expenses thereby incurred out of the funds which may be in his
hands on account of this tax.” A. Yes, sir.

Q. So that in special cases where the collection of the tax has
been delayed or where there are nonresidents estates concerned,
the additional counsel are necessarily employed and their fees are
paid by the State Comptroller? A. Yes, sir.

Q. And that is charged to the State transfer tax fund at large
and not charged against any specific county? A. Well, we itemize
it according to the amounts paid in each county.

Q. So that in averaging up the expenses of collection you have
charged these special fees? A. Yes, sir.

Q. Those fees are necessarily incurred and are authorized by the
State Comptroller himself? A. Yes, sir.

Q. And the city comptroller or the county treasurer has nothing
to do with that? -A. No, sir.
152 [ ASSEMBLY

Q. Those fees are incurred in. proceedings for the collection of
the tax which, as you explained, are only necessitated where there
are evasions of the tax? A. Yes, or where there are nonresidents
of the State who are evading the tax by taking the property out of
the State without the payment of the tax.

The Chairman. By what section are those fees authorized?

Mr. Jessup. Section 235. Ҥ 235: Proceedings for the collec-
tion of taxes.—If the treasurer or comptroller of any county
shall have reason to believe that any tax is due and unpaid under
this article, after the refusal or neglect of the persons liable
therefor to pay the same, he shall notify the district attorney of
the county, in writing, of such failure or neglect, and such district:
attorney, if he have probable cause to believe that such tax is due
aiid unpaid, shall apply to the surrogate’s court for a citation,
citing the persons liable to pay such tax to appear before the court
on the day specified, not more than three months from the date of
such citation and show cause why ‘the tax should not be paid. The
surrogate, upon such application, and whenever it shall appear to
him that any such tax accruing ander this article has not been
paid as required by law, shall issue such citation and the service of
such citation, and the time, and manner and proof thereof, and the
hearing and determination thereon and: the enforcement of the
determination or order made by the surrogate shall conform to the
provisions of the code of civil procedure for the service of citations
out of the surrogate’s court, and the hearing and determination
thereon, and its enforcement, so faras the same may be applicable.
The surrogate or his clerk shall, upon the request of the district
attorney, treasurer or comptroller of the county or the comptroller
of the state, furnish without fee, one or more transcripts of such
decree, which shall be docketed and filed by the county clerk of
No. 40.] 153

any county of the state without fee, in the same manner and with
the same effect as provided by law, for filing and docketing tran-
scripts of decrees of the surrogate’s court. The costs awarded by
any such decree after the collection and payment of the tax to the
treasurer or comptroller may be retained by the district attorney
for his own use. Such costs shall be fixed by the surrogate in his
discretion, but shall not exceed in any case where there has not
been a contest, the sum of ‘one hundred dollars, or where there has
been a contest, the sum of two hundred and fifty dollars. When-
ever the surrogate shall certify that there was probable cause for
issuing a citation and taking the proceedings specified in this sec-
tion, the state treasurer shall pay or allow to the treasurer or the
comptroller of a county all expensees incurred for the service of
citations and other lawful disbursements not otherwise paid. In
proceedings to which any county treasurer or comptroller is cited
as a party under sections two hundred and thirty and two hundred
and thirty-one of this article, the state comptroller is authorized to
designate and retain counsel to represent such county treasurer
or comptroller therein, and to direct such county treasurer or
comptroller to pay the expenses thereby incurred out of the
funds which may be in his hands on account of this tax. And the
comptroller of the state-is hereby authorized, with the approval of
the attorney-general, and a justice of the supreme court of the
judicial district in which the former owner resided, to compromise
_and settle the amount of such tax in any case where controversies
have arisen or may hereafter arise as to the relationship of the
beneficiaries to the former owner thereof.” (
Q. Now, the fourth item of expense in the collection ‘of the
taxes you have testified are the appraisers’ fees? A. Yes, sir.
Q. Now, coming down to this question of the appraisers’ fees,

in the first place, what are the statutory provisions in regard to
154 [ASSEMBLY

the amount of the fees? A. Three dollars a day and the ex-
penses incurred.

Q. That is, expenses incurred by reason of what? A. By réa-
son of witness fees. I will quote the section.

Q. That is by virtue of section 231 of the act, is it not? A.
231; yes.

The section is as follows:

“Section 231. Proceedings by appraisers.—Every such ap-
praiser shall forthwith give notice by mail to all persons known
to have a claim or interest in the property to be appraised, in-
cluding the county treasurer or comptroller, and to such persons
as the surrogate may by order direct, of the time and place when
he will appraise such property. He shall, at such time and place,
appraise the same at its fair market value, as herein prescribed,
and for that purpose the said appraiser is authorized to issue
subpoenae and compel the attendance of witnesses before him
and to take the evidence of such witnesses under oath concerning
such property and the value thereof; and he shall make report
thereof and of such value -in writing, to the said surrogate, to-
gether with the deposition of the witnesses examined and such
other facts in relation thereto and to the said matter as said
surrogate may order or require. Every appraiser shall be paid
on the certificate of the surrogate at the rate of three dollars per
day for every day actually and necessarily employed in such ap-
praisal, and his actual and necessary travelling expenses and the
fees paid such witnesses, which fees shall be the same as those
now paid to witnesses subpoenaed to attend in courts of record
by the county treasurer or the comptroller out of any ‘funds
which he may have in his hands on account of any tax imposed

under the provisions of this article.”
d

No. 40.] 155

Q. Now, for the purpose of indicating the growth of this busi-
ness and the increase or decrease or whatever history the matter
of expense in this regard has had, you have been requested by the
committee to collate data running from 1895, have you not? A.
From 1894, September 30, 1894.

Q. The fiscal year ending September 30, 1895? -A. Yes, sir.

Q. Up to the end of the last fiscal year? A. Yes.

Q. Will you please testify from the data you have collated,
' in your own way, the facts which you have compiled or caused to
be compiled from the records in your office A. Do you want it
in detail, Mr. Jessup, all the way through?

Q. If you will first indicate the lines along which you prepared
the schedule, 1 think then we can have the schedule marked in
evidence and made an exhibit in the case; but we want the com-
mittee to understand the character of the schedule and the ex-
tent to which it goes.

A. Well, I have prepared a statement showing the name of the
appraiser and the amount paid him for the several estates ap-
praised in each quarter for each fiscal year, and then made a re-

capitulation from 1895 or from 1894 to the last fiscal report.

By the Chairman:

Q. .What is the fiscal year, Mr. Pindar? A. It begins October
ist and ends September 80th; that is the State’s fiscal year.

By Mr. Jessup:

Q. You might just indicate to the committee, first, where these
appraisals are distinguished from the appraisals which we were
talking about yesterday, that each estate requires only one ap-

praiser? A. Yes, sir.
156 [ASSEMBLY

The first appraiser that I have here is Gilbert W. Minor. For
the fiscal year ending September 30, 1898, he was paid the sum of
$16,185, for appraising 201 estates; for the fiscal year ending |
September 30, 1897, he was paid $18,524, for appraising 201
estates; for the fiscal year ending September 30, 1896, he was
paid $10,758 for appraising 158 estates; for the fiscal year ending
September 30, 1895, he was paid $11,349, for appraising 136
estates, making a total of $51,816 in 696 estates.

The Chairman: Bring out that period again.

Mr. Jessup: From the fiscal year ending September 30, 1895,
to the end of the fiscal year ending September 30, 1898.

The Witness: The first appraisement made by Mr. Minor, that
is, the first payment, was March 1, 1895.

Q. All these schedules cover that uniform period of four years?
A. Yes, sir. .

Q. Now will you make the same statement in detail with re-
gard to each of the appraisers who acted during that time? A.
D. Van Schaick was paid $5,427 for appraising 148 estates; A. L.
Jacobs was paid $147 for appraising two estates; William F.
Sheehan was paid $582 for appraising two estates; Thomas F.
Gilroy, Jr., was paid $81 in one estate; Alfred S. Seligsburg was’
paid $30 in one estate; A. B. Gardiner was paid $29 in one
estate; Donald MacLean was paid $105 in three estates; George
M. Curtis, jr., was paid $9,171 in 179 estates; Rastus S. Ransom
was paid $3,033 in 51 estates; Charles S. Wilbur was paid $14,697
in 221 estates; Walter S. Coggeshall was paid $17,346 in 335
estates; Charles H. Russell was paid $5,976 in 138 estates; George
P. Webster was paid $28,005 in 591 estates. In Mr. Webster’s

account there is one quarter which comes under Surrogate Ran-
No. 40.] 157

1

" som’s term; the request from the committee was just for Surro-
gate Arnold’s term, but in computing the wholé year I put it in.
74 estates, $3,258, should be the number taken from that state-
ment. Max L. Ransom received $23,169 in 470 estates; Charles
D. O’Connell received $33,921 in 520 estates; Charles Donohue
received $78 in four estates.

Q. Now did you add, so as to bring it up to date as nearly as
possible, the additional allowances and the number of estates up
to December 31, 1898? A. Yes, sir; that is the last quarter.
Charles D. O’Connell, 44 estates, $2,948; Gilbert W. Minor, 46-
estates, $3,192; W. H. Coggeshall, 20 estates, $1,260; C. 8S. Wilbur,
19 estates, $1,086; Charles H. Russell, 22 estates, $1,068; Max L.
Ransom, four estates, $189;.George P. Webster, eight estates,
$279; George M. Curtis, jr., six estates, $369.

Q. Now what is the total for each of those fiscal years of
estates actually appraised by all these appraisers and the total]
amount of fees paid to them by years? A. For the fiscal year
ending September 30, 1898, there were 663 estates appraised, for
which was paid $46,635; in 1897, 778 estates, for which was paid
$38,447 ; in 1896, 684 estates, $36,399; in 1895, 642 estates, $34,596;
in 1894, 579 estates, $25,704, making a total payment for apprais-
ing estates of $181,781.

Q. Will you please estimate the averages which those make

4

for estates? I will withdraw you from the stand just a moment
while another witness is put on.
Examination suspended.
Mr. Jessup offered in evidence the statement prepared by Mr.
‘Pindar, and it was admitted and marked Exhibit No. 12.
Exhibit No. 12 is as follows:
158 [ ASSEMBLY

EXHIBIT No. 12.

Appraiser, Gilbert W. Minor.

Quarter ending:

1898.
Dec. 31,1897 ..............- 71 estates $6,963 00
March 31, 1898 ............... 28 estates 2,052 00
June 30,1898 ............... 58 estates 4,161 00
Sept. 30,1898 ............... 44 estates 3,009 00

 

201 estates $16,185 00

 

 

Quarter ending:

1897.
Dec. 31,1896............... 46 estates $3,069 00
March 31, 1897 ............... 55 estates 3,747 00
June 30,1897 ...ccscrccsvees 56 estates 3,756 00
Sept. 30,1897 ............... 44 estates 2,952 00

 

201 estates $13,524 00

 

 

Quarter ending:

1896.
Dec: 31,1895 2.00. ccewceses 24 estates $1,710 00
March 31, 1896 ...........000. 49 estates 3,387 00
June 30,1896 ..............- 43 estates 2,892 00
Sept. ‘80,1896 ...........000- 42 estates 2,769 00

 

158 estates $10,758 00

 

 
No. 40.] 159

Quarter ending:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1895.
March 30,1895 ............. rut 40 estates $4,113 00
June 30,1895 ............... 16 estates 1,281 00
Sept. 30,1895 ....... Se derivate ded 80 estates 5,955 00
136 estates $11,349 00
TOtal 5006 ccnwxes ween. 696 estates $51,816 00
Appraiser, D. Van Schaick.
Quarter ending: |
1897.
Dee:, 81,1896 is cnccccweedew. Lestate $30 00
Quarter ending:
1896.
DOG: BUG VSS: gas sie ahsi cesar siieisasess 4 estates $213 00
March 31, 1896 ...........008% 5 estates 369 00
June 30,1896 ............... lestate 42 00
10 estates $624 00
Quarter ending:
1895.
Dee. 81, 1896 20. cvccsacciees 2 estates $90 00
Quarter ending:
1894.
Dees; Bd 1898 su ssinsonarcaiecde cae 79 estates $2,286 00
March 31, 1898 ............... 21 estates 906 00
June 30,1893 ............... 30 estates 1,491 00
130 estates $4,683 00
M1): | Eee 143 estates $5,427 00

 

 
160

Appraiser, A. L. Jacobs.
Quarter ending:

[ASSEMBLY '

 

 

 

 

 

 

 

 

 

 

1897.
Dec. 31,1896 .............4.. 1 estate $90 00
June 30,1897 ............0.- 1 estate 57 00
2 estates $147 00.
Appraiser, Wm. F. Sheehan.
Quarter ending:
1897.
Dec. 31,1896 ............. tides 1 estate $180 00
Quarter ending:
1896.
Dec: 30,1896 ssc iwncsews wan 1 estate 402 00
2 estates $582 00
Appraiser, Thomas F. Gilroy, Jr.
Quarter ending:
‘1897. ‘
June 380;1897 ............... 1 estate $81 00
‘ ‘Appraiser, Alfred F. Seligsburg.
Quarter ending:
1897.
June 80,1897 ............... lestate $30 00
“ Appraiser, A. B. Gardiner.
Quarter ending:
1894. es
Dec. 31,1893 ............... 1 estate $39 00:

 

 
No. 40.] 161

Appraiser, Donald McLean.
Quarter ending:

 

 

 

 

 

 

 

 

 

 

 

1894.
Dec. 81, 1898 as cccnecow cece o 3 estates $105 00
Appraiser, George M. Curtis, Jr.
Quarter ending:
1898.
Dec. 31,1897 ..........00-- i 6 estates $363 00
March 31, 1898 ............0068. 14 estates 828 00
June 30,1898 ...........26.- 10 estates 606 00
Sept. 30,1898 .........0...6- 6 estates 357 00
36 estates $2,154 00
Quarter ending:
1897.
Dec. 31,1896 is.csswccssccewsi 10 estates $498 00
March 31,1897 ............268 12 estates 597 00
June 30,1897 .......-...eeee 13 estates 627 00
Sept. 80,1897 wiccsisiscecicrseisiers , 10 estates 594 00
45 estates $2,316 00
Quarter ending:
1896.
Dec. 31,1895 ......... sees 18 estates $900 00
March 31, 1896 .............6. ' 26 estates 1,068 00
June 30,1896 ......... etyaerhe 14 estates 573 00
Sept. 30,1896 .......... Stas eee! _ 14 estates 651 00
72 estates . $3,192 00
TOtAl eee wes ceccseoeee 153 estates $7,662 00

 

 

11
Quarter ending:

1895.
June 30,1895 ........ceeeeee

Sept. 30,1895 .........ese00-

. [ASSEMBLY

 

 

 

 

 

Appraiser, Rastus S. Ransom.

Quarter ending:

1898.
Dec. BL, 1897 secs s cscs evens

March 31, 1898 ...........0065
June 30,1898 ...........000-
Sept. 30,1898 ............6.-

Quarter ending:

1897.
March 31,1897 .........0...0-

June 80,1897 ........-.eeeee
Sept. 30,1897 .......... siniasefe

Quarter ending:

1896.
June 30,1896 ...........066-

Sept. 30,1896 ............06-

 

 

 

 

 

 

 

 

 

10 estates $615 00
16 estates 894 00
26 estates $1,509 00
179 estates $9,171, 00
8 estates $603 00
4 estates 405 00
1 estate 48 00
6 estates 369 00
19 estates $1,425 00
6 estates $288 00
7 estates 366 00
9 estates 498 00
22 estates $1,152 00
7 estates $249 00
3 estates 207 00
10 estates $456 00
51 estates $3,033 00

 

 
No. 40.]

163

Appraiser, Charles S. Wilbur.

Quarter ending:

 

 

 

 

 

 

 

 

 

1898.
Dec. 31,1897 ........... is 24 estates $1,698 00
March 81, 1898 .........-....85 21 estates 1,359 00
June 30,1898 ...........006. 21 estates 1,191 00
Sept. 30,1898 ........c.ceaee 12 estates 666 00
78 estates $4,914 00
Quarter ending:

1897.
Dec. 81,1896 22. ccc iccccen, 14 estates $903 00
March 31, 1897 ........ aieiare siete 20 estates 1,008 00
June 30,1897 ...........e eee 38 estates 2,730 00
Sept. 30,1897 ........... ieee! 17 estates 1,488 00
89 estates $6,129 00

Quarter ending:

1896.
March 31, 1896 ......6eseeeeee 15 estates $645 00
June 30,1896...... seseseees 24 estates 1,773 00
Sept. 30,1896 ...........008- 15 estates 1,236 00
54 estates $3,654 00
Total......... cececsersese soul estates $14,697 00

 

 
1898.
Dec.

164

Appraiser, Walter H. Coggeshall.

Quarter ending:

BLOT kane wai

March 31,1898 ...........0005
June 30,1898 ............06 8
Sept. 30,1898 ...............

1897.
Dec.

Quarter ending:

Die PUG cadaniote uate

March 31,1897 ........... oiraud
June 30,1897 ....... cee eens
Sept. 80,1897 .............08

1896.
Dec.

Quarter ending:

S118 cr sceeee uae

March 31, 1896 ............04.
June 30,1896 ....... ap Ww ww ats
Sept. 30,1896 ...............

1895.

‘

Quarter ending:

June 30,1895 .......... eeeee
Sept. 30,1895 ..........0008>

[ASSEMBLY

 

 

 

 

 

 

 

 

 

 

28 estates $1,710 00
19 estates 1,248 00
19 estates 1,089 00
19 estates 1,011 00:
85 estates $5,058 00
30 estates $1,566 00
29 estates 1,440 00
24 estates 1,227 00:
22 estates 1,236 00:
105 estates $5,469 00-
21 estates $885 00
11 estates 438 00
53 estates 2,148 00-
7 estates 330 00
92 estates $3,801 00:
16 estates $960 00:
37 estates 2,058 00:
53 estates $3,018 00:

 

 

335 estates

$17,346 00-

 

 
No. 40.] 165

Appraiser, Charles H. Russell.

‘Quarter ending:

 

 

 

 

 

 

 

 

 

 

1898.
Dec. 31,1897......... ia tae 25 estates $1,059 00
June 30,1898 ..........4% wee 19 estates 921 00
Sept. 30,1898 ......... erate ceree: 15 estates 558 00
59 estates $2,538 00
Quarter ending:
1897.
Dec. 31,1896 ............., % 23 estates $1,071 00
March 31,1897 scasccicssensies, See ee eae wee ep emda
June 30,1897 ........... aes 21 estates 996 00
Sept. 30,1897 ............0.. 20 estates 810 00
64 estates $2,877 00
Quarter ending:
1896.
Sept. 30,1896 ......... See 15 estates $561 00
Total.............0.... 138 estates $5,976 00
Appraiser, George P. Webster.
Quarter ending:
1898.
Dec. 31,1897 ............ bes 14 estates $309 00
March 81, 1898 ............008 4 estates 516 00
June 30,1898...... Seceessss estates 405 00
Sept. 30,1898,............4. ae 2 estates 129 00

 

24 estates

$1,359

00

 

 
166

Quarter ending:

1897.
Dec. 31,1896 ...........-08-

March 31,1897 ...............
June 30,1897 .......... Stes
Sept. 30,1897 ............. fois

Quarter ending:

1896.
Dety 31,1895 inca go srnigsin

March 31, 1896 ..............-
June 30,1896 ...........00.
Sept. 30,1896 ...............

Quarter ending:

1895.
Dec. 31,1894 ..........0085.

March 31, 1895 ...............
J une 30,1895 ............56-
Sept. 30,1895 ...........0505

Quarter ending:

1894,
DEG> B81, 1893 sisceie vie wieyre wioe sis

March 31, 1894 ..........ee00:

June 30,1894 ............06. :

Sept. 30,1894 ...........0085

otal sie be iedese ea anereea aes

[ASSEMBLY

 

 

 

 

 

 

 

 

 

 

 

 

10 estates $423 00-
11 estates 447 00
21 estates 987 00°
10 estates 480 00:
52 estates $2,337 00.
16 estates $876 00
17 estates 738 00.
17 estates 873 00
9 estates 507 00:
59 estates $2,994 00:
62 estates $2,904 00:
49 estates 2,064 00°
21 estates 1,200 00
48 estates 2,486 00:
180 estates $8,604 00 .
74 estates’ $3,258 00:
89 estates 3,822 00
70 estates 3,273 00:
43 estates 2,358 00
276 estates $12,711 00°
591 estates $28,005 00-

 

 
No. 40.] 167

Appraiser, Max L. Ransom.

Quarter ending:

 

 

 

 

 

 

 

 

 

 

1898.
Dec. 31,1897 ........... 000 10 estates $498 00
June 80,1898 ...........000. 7 estates 312 00
Rept, 30,1808 scceerewennuses 8 estates 489 00
25 estates $1,299 00
Quarter ending:
1897.
Dee. 31,1896 voce ssdsegedes 16 estates $942 00
March 31, 1897 .............. = 6 estates 357 00
June 30,1897 ............ eas 6 estates 486 00
Sept. 30,1897 ............... 1estate 96 00
29 estates $1,881 00
Quarter ending:
1896.

D Dee. BL TSO esis ceianeccieceiaceree 12 estates $450 00
March 381, 1896 ............... 9 estates 447 00
June 80,1896 ..........0200- 21 estates 900 00

42estates «$1,797 00

Quarter ending:
1895.

Dec. 31,1894 ...........eaee 67 estates $3,150 00
March 31, 1895 ........... aigrens 53 estates 2,247 00
June 30,1895 ............ ais 21 estates 1,257 00
Sept. 30,1895 ........ aipliniaatate 64 estates 3,372 00

205 estates $10,026 00

 

 
 

 

 

 

 

 

 

 

 

 

 

168 [ASSEMBLY
Quarter ending:
1894.
March 31, 1894 ............06- 45 estates $1,950 00
June 30,1894 ......... oa eatedh 76 estates 8,690 00
Sept. 30,1894 ..............6 48 estates 2,526 00
. 169 estates $8,166 00
Total ..........-eeeee--. 470 estates $23,169 00
depseiiner: Charles D. O’Connell.
Quarter ending:
1898.
Dec. 31,.1897F 22s cecce ce cece 45 estates $2,757 00
March 31, 1898 ...........000- 42 estates 2,868 00
June 30,1898 ............06. 46 estates 3,078 00
Sept. 30,1898 .......... seiaieists 43 estates 3,000 00
136 estates $11,703 00
Quarter ending:
1897.
Dec. 31,1896 ........... isteate) 45 estates $3,033 00
March 31, 1897 ......... duistataid a 39 estates 2,967 00
June 30,1897 ........ jiesece (a 'esae 41 estates 3,306 00
Sept. 30,1897 ............... 50 estates 2,988 00
175 estates $12,294 00
Quarter ending:
1896.
Dec. 31,1895...... edelewe wes 40 estates $1,803 00
March 31,1896 .........6 eae 47 estates 1,920 00
June 30,1896........ eatnreee 52 estates 2,508 00
Sept. 30,1896 ....... Peeeeee 30 estates 1,890 00
169 estates $8,121 00

 

 
No. 40.] 169

Quarter ending:

 

 

1895.
Dee. S1, 1894 0.00) va ncacaes 40 estates $1,803 00
Total wenn es eam sede ais a's 520 estates $33,921 00

 

 

Appraiser, Charles Donohue.
Quarter ending:

1896. |
Det. 31,1895 wea ie cwshscreaia 2 estates $39 00

Quarter ending:

1895.
Dec. 31,1895 ............... 2 estates 89 00

 

Total vi sscewnrweneees ewe 4 estates $78 00

.

 

 

Appraisals had and amounts paid for quarter ending December
31, 1898:

Charles D. O’Connell............. _ 44 estates $2,943 00
‘Gilbert W. Minor................ 46 estates 3,192 00
W. H. Coggeshall........ ogee 20 estates 1,260 00
©. SB Wilburs. secsecs vee cenieses 19 estates 1,086 00
Charles H. Russell............... 22 estates 1,068 00
Max L. Ransom..............0585 4 estates 189 00
‘George Pi WEDSter swiss ci hae eae 8 estates 279 00
Geo. M.- Curtiss JP oiciysecsersieie seat 6 estates 369 00

 

169 estates $10,386 00

 

 
170 i [ASSEMBLY

RECAPITULATION.
Fiscal year ending:
Sept. 30,1898 .......... seaiaah 663 estates $46,635 00
Sept. 30,1897 ..............5 788 estates 38,447 00
Sept. 30,1896 ......... ies 684. estates 36,399 00
Sept. 30,1895 ............... 642 estates 34,596 00
Sept. 30,1894 ............... 579 estates 25,704 00

 

$181,781 00

 

JOHN C. COLEMAN, called as a witness, being duly sworn,

testified as follows:

By Mr. Clarke:

Q. Mr. Coleman, you are a member of the bar? A. Yes, sir.

Q. How long have you been practising in the city of New
York? A. Since March, 1883. .

Q. And your practice has led you into the surrogates’ court
occasionally? A. Yes, sir.

Q. You have had a recent experience in regard to appraisers
on inventory matters, have you not? A. Yes, sir.

Q. And what was the name of the estate? A. The estate of
Victor Bunzel.

Q. You were attorney for the executor? A. Yes, sir; exe-
cutors. af

Q. When did you apply for inventory appraisers? A. On or
about the 15th of December, 1898.

Q. And when were they appointed, and who were they? A.
They were appointed about December 26, 1898, or thereabouts,
the 25th or 26th. They were Thomas E. Arnold and John J.
Butler. .
No. 40.] 171

Q. When did you first see them, when was an appointment
made for the inventory appraisement? A. On the 3d of January,
1899. i» te

Q. And did they call at your office? A. Yes, sir.

Q. And did you have an inventory prepared? A. Yes, sir.

Q. Which you submitted to them? A. Yes, sir.

Q. What did .the estate consist of? A. The estate consisted
of cash in the Bank of America, 32 shares of the Union Traction
Company stock of Philadelphia, and one-third interest of the
decedent in the tobacco business which had been conducted by
him in connection with his two brothers in Water street, this
city.

Q. Did you have any conversation with-either of the two ap-
praisers at that time, and if so, what? A. They came in that
day and remained, I should think, a half an hour, they examined
the bank book and looked at the certificates of stock, and that
was all.

Q. Was that the appraisal? A. Yes, sir.

Q. Do you know of their ever having done anything after-
wards in regard to the appraisal? A. No, sir.

Q. When did you have any conversation with them in regard
to their fees? A. About the 7th or 8th of January, 1899.

' Q. With whom was that conversation had? A. Mr. Butler.

Q. And what, if anything; did he say to you? A. He came in
to tell me that the appraisement was ready and that the only
thing left to do was to fix the amount of the fees.

Q. That was the 5th of January, and they were appointed on
the 26th of December? A. Yes, sir; or thereabouts. '

Q. Or thereabouts? A. Yes. |:
172 * [ASSEMBLY

Q. Now did he ask you for any specific sum? A- He told me
that Mr. Arnold thought that they ought to get $500 apiece. I
told him to go away and think again.

Q..Is that all of that conversation? <A. Practically all. I
said that the estate would not pay anything like that.

Q. Was there anything said with regard to how long the
papers might be held? A. Mr. Butler said that Mr. Arnold was
a certified public accountant and that it might be necessary to
examine the books of the firm of which the decedent had been a
member. They did not care to do that because they were satis-
fied that it was correct; at the same time it was—Mr. Arnold was
an accountant and it might be necessary to go over the books.

Q. Although he said that at that date, the 5th of January, the
inventory was ready? A. Yes, sir; as a matter of fact the in-
ventory is here and prepared by me.

Q. Were any figures changed in the inventory made by them
as furnished by you? A. Yes, sir; they added a seal ring which
had been forgotten by me, of the value of $6.

Q. What was the amount of the estate? A. $32,413.58.

Q. And they wanted $500 apiece? A. Yes, sir.

Q. Well, did they go away and think it over, as you suggested?
A. Mr. Butler went away and thought it over for two or three
days, and then he came in again.

Q. What date was it that he canie in again? A. The 10th or
11th of January.

Q. And what was the result of his intermediate thoughts as
expressed to you? A. He then thought that both he and Mr.
Arnold had agreed upon $250 apiece as fair.

Q. And what did you say to that? A. I told him to go away

‘and think it over again.
No. 40.] 173

Q. Did you express any opinion as to what their services were
worth? A. I told him that I considered that a very liberal
allowance would be $75 apiece.

_Q. Well, what happened next, did they come in again? A.
Yes, sir; Mr. Butler came in again and said that he had—

Q. What date? A. That was probably a couple of days later.

Q. Well, what day of the month would that bring it? A.
About the 17th, the 15th or 17th of January, I should say.

Q. Well, he came in again on that day? A. Yes, sir.

Q. What happened then? A. My recollection is that Mr.
Butler said that they would take $150 apiece.

Q. Did you suggest that they should think again? A. Yes,
sir.

Q. And was there any repetition of the conversation about certi-
fied accountants and the necessity of examining the books in-
dulged in at that time? A. Yes, sir. Butler on that last oc-
casion spoke again of the fact that Mr. Arnold was entirely famil-
iar with books and that he also had been in the tobacco business.
The business conducted by the decedent was a wholesale tobacco
business and it might be necessary for him to go quite exten-
sively into the price of tobacco.

Q. And what response did you make to that? A. Oh, I told
him that I wanted the estate settled up as quick as possible and
I would give then $100 apiece, which I did on the 30th of Jan-
wary.

Q. This resolution was introduced in the Legislature, as you
may recall, for this committee, on Monday, the 22d of January,
and adopted by the Legislature on January 26th, and it was sub-
sequent to that that you paid them the $100 apiece? A. Jan-
uary 30th. ,
174 [ASSEMBLY

By the Chairman:

Q. Mr. Coleman, you are here under subpoena, are you not?
A. Yes, sir.

Continuation of the examination of Edward H. Pindar:

The Witness: The average for the fiscal year ending Septem-
ber 30, 1898, for each estate was $70.34; the average for the fiscal
year ending September 30, 1897, was $48.91; the average for the
fiscal year ending September 30, 1896, was $53.20; the average
for the fiscal year ending September 30, 1895, was $53.88; the
average for the fiscal year ending September 30, 1894, was $44.56.

By Mr. Jessup:

Q. I notice from your recapitulation of totals that while the
year 1898 was lower in the number of estates appraised than
either of the two preceding years, the average amount per estate
is very considerably larger. A. Yes, sir.

Q. That is, it is $70, in round numbers, in 1898, as against $48
in 1897 and $53 in the preceding year? ‘A. Yes, sir.

Q. Now, this relates alone to the item of appraisers’ fees?
' A. Yes, sir.

Q. Now, you are familiar, from your constant examination
of the papers on file, with the character and extent of the work
of these appraisers? A. Yes, sir.

Q. What are the papers which finally find their way to your
office as indicating the history of the appraisal in these proceed-
ings? A. Well, it consists of a report of the appraiser, a dupli-
cate of which is supposed to be filed in the surrogates’ office of
the county of New York. The report includes a list of the securi-
‘ties which go to make up the appraisal and also sets forth the

names of those who take the property and the amount each
No. 40.] 175

legatee receives, together with the evidence taken before the
appraiser, as a general rule, that is not always attached to the
report.

Q. It contains, of course, the affidavit of services rendered by
the appraisers? .A. The affidavit of services and the oath of
office.

Q. Before I touch on that point I will ask you whether you
have made any recapitulation with regard to the cost to the
State, the average cost to the State of appraising the tax upon
particular estates with regard to the different counties in the
State, showing the expenses? A. I have, from 1894 to 1898.

Q. That same fiscal period? A. That same fiscal period.

Q. That has been prepared under your personal direction? A.
Yes, sir.

Q. I will have those facts spread upon the record, and I do not
want to ask you in regard to all of them. What is the item of
expense on the average for conducting, all these appraisals in the
county of New York? A. $57.15. '

A. And what was the total during that fiscal period paid to
these appraisers? A. $191,781.

Q. How does that compare with the next most expensive
county in the State? A. The next most expensive county is
Warren.

Q. What was the average there? A. $44.27.

Q. But on a total number of estates of 50 only? A. Of 50
only, yes. \

Q. How about the county of Kings, how does that compare?
A. In the county of Kings it cost on the average $15.52 per
estate.

Q. And how many estates? <A. 2,488.
176 [ASSEMBLY

Q. Making a total of how much? A.’ $38,634.85.

Q. How about Erie county? A. In Erie county there were 716.
estates appraised at a cost of $19,186.62, or an average of $26.80.
for each estate.

Q. So that in the three counties in the State in which the
largest amount of business is done—I beg your pardon, how
about Westchester county? A. In Westchester county there
were 470 estates appraised at a cost of $12,606.50, or an average
of $27.27 per estate.

Q. So that in New York county it costs $30 more per estate
to appraise than it does in Westchester county, and $42 more
than it does in Kings county per estate, and $28 more than it
does in Erie county per estate? A. Yes, sir.

Q. Now so far as the papers are concerned which indicate the
character and amount of work done which come up to you from
all these counties, and from which you have prepared all this
data, the same process, the same degree of labor is presumably
involved in the appraisal of each of these estates? A. Well,
there is this difference in the other counties of the State, that is,
the northern counties, the northern and central counties, that.
the evidence is obtained by personal investigation of the ap-
praiser himself, he examines the witnesses before him; in New
York county the appraisal seems to be based upon an affidavit.

Q. Submitted upon the hearing? A. Yes, sir.

Q. So that the actual labor of interrogating witnesses or cross-
examining them is eliminated in New York county? ‘A. Yes, sir.
The only time that there is any testimony presented with the
report is where the case is litigated.

Q. Well, is there anything in the papers which would enable
you to testify before the committee as to what in your judgment
No. 40.] 177

causes the difference in the average cost of appraisement in
Kings county and in New York county, in Kings county it being
$15.52, and in New York county it being $57.15? A. No, sir; the
reports are very similar. ——

Mr. Jessup offers in evidence statement prepared by witness
‘and it was admitted and marked Exhibit 13.

Exhibit 13 is as follows:

EXHIBIT No. 13 (SCHEDULE 14A).

STATEMENT SHOWING COST OF APPRAISAL OF
ESTATES IN THE SEVERAL COUNTIES IN THIS
STATE, FOR THE YEARS 1894 TO 1898, INCLUSIVE,
NUMBER OF ESTATES APPRAISED, TOTAL COST
AND AVERAGE IN EACH COUNTY.

No. of Total cost of Average per

County. estates. appraisal. estate.

Alany p22 coer ieses esse aiouses 483 $9,617 48 = $19 60
ATCC Iy oct tedee awn ones .. 92 1,665 69 ©1810
EROGMIE: Sipaswudevsawuewas eer 132 3,282 60 24 86
Cattaraugus ............0cc eee 52 1,336 12 : 25 70
CAUSE oe bro ysecd ay esiwnls oie aaw ras etere 265 8,357 75 12 67
Cama ia 2w555 Pek pea Seeones 145 2,529 32 17 44
Chemung .......... eee oars 86 1,704 32 19 80
Chenango .......... siheas bias nas 170° .2,725 47 ~=—-:16 08
ClNtitl 4210) daatucucaeweewened 69 1,836 17 26 61
Columibia: oileacssnees seers tees 161 = 3,624 31 22 49
COPTIANd Vxen tia 2d Hs oo tas 35 ~—s- 560 39 16 01
Delaware ...........eceeeeecees = = L 3,362 42 30 29
Dutchess ........ err ie sia “2S 10,202 80 36 30
rie jerieiem one veaeeees 716 19,186 62 26 80
Asem curwranencnenurnoeee 46 ~=—-1,663 42 36 16
[ASSEMBLY

Total cost of Average per

178
County. esata: apaxanall,
Franklin ............... eS paltera dass 9 $198 89
Fulton, siece se eetodadsin we memes TT 1,798 16
Genesee ..... ce eecccersnceccecs 49 714 08
GOCE sg. ois eate aie wlee ws eieans 100 1,346 95
Herkimer ....cscdrses ie waccexcines 156. 3,759 47
JCRETSOD 6 caked eee as eare es eeu 103 2,592 99
IONS ima eer eee nele hee earns 2,488 . 38,634 85
LOWS coececssincian ees ae ewes 41 374 24
Livingston ........ ccc eee ene eee 96 844 30
Madison ecg e Giis sce sid adsiaee acs wie 146 2,642 81
MODL0E ase cx sae eee ones eae sews 360 5,505 70
Montgomery ER Cop ete Weange eat ene 43 898 02
New York .......... S Silaittes Gauss 3,356 191,781 00
INIAB ATA. 1756s waaay a Bit estes ore wes : 129 1,907 43
One da: Geka iaial aclwialads Sane arate 410 7,456 60
Qnondaga ..g.ccssccedonaenreews 344 7,859 86
ONUATIO. wince et cieuagae eee ee es 118 1,765 18
OVrange .ccanecsevsnscenis aeons 336 6,007 14
Orleans 2.0... eee eee eee cece ee eee 69 1,073 04
OSWESO sie en ce hs na beaea ee es a 82 1,290 48
OUSCL0 wavs ces asia es BOG wee CS 146 3,528 80
PUA 6 oes eee ees ain a Sues 39 702 21
QUCOTIS eg cee disuse eee ee awe a ast 290 5,021 94
Rensselaeh: ...256 sesso sererenes 311. 4,327 38
Richmond ............ cc eee eevee 103 1,535 44
Rockland. svese ae soi eiiwes eeaws 144 3,506 08
St. Lawrence ...........seeeeee. 88. 892 48
Saratoga........ figs 4 ha aia 3S ate oh bd 160 5,171 38
Schenectady .........ce se eeeaee 50 1,353 14

estate.

$22 10
23 22
14 57
13 46
24 09
25 17
15 52

9 12
8 80
18 10
15 01

20 88
BT 15
14 78
18 19
22 84
14 96
17 87
15 55
15 74
23 62
18 09
17 31
13 91
14 90
24 35
10 14
32 32
27 06
No. 40.] 179

No. of Total cost of Average per

County. estates, appraisal. estate.
Schoharie .......... taka Seeeeparels Goes 57 $912 61 $16 01
Schuyler ........ Bg ebuwie’s lame rare wate 41 622 51 - 15 18
BONCCA. cay ceseadoaeroyeeges o's 61 1,055 84 17 31
Bledben - ais oii sea dele heey 52 634 00 12 19
Siitolle- anal arew crn leeseta 208° 5,048 91 4 25
Sullivan: wccscegsu we ees se eaeecew ss 36 528 32 14 67
MOG 24.c:ba anatase cart wee ge ae Bea 48 948 45 21 84
ToMpKing) s vice asisves oy woes ees 109 1,883 86 17 29
WIStED Accuses cunts Skewers 164 5,005 16 30 52
Warren! cc. deecawas wees oer 50 2,213 60 44 27
Washington ......... cece cece eee 162 3,371 07 20 81
WAYNCG sec vin dew iece ave se sane 15 967 32 12 89
Westchester ij.c0iceticraniiess 470 12,606 50 27 27
Wyoming .............005 papules 68 1,895 92 20 53
PVALES soa susie suede ates 22 382 55 17 39

 

 

Q. You were requested by the committee to prepare some
schedule or memorandum with regard to the appraisers who have
been most ‘frequently appointed in the county of New York? A.
The request was for Mr. Minor and for Mr. Wilbur.

Q. As to the actual amount of time occupied by these gentle-
men in appraising these estates, for which they were paid the
sums as to which you have testified? A. Yes, sir.

Q. And I wish you would bring out in that statement, if your
data will enable you to do so, generally speaking, the number
of estates which these gentlemen swore to having been actually:
engaged upon the material part of a day—that is, the technical

phrase in the affidavits, is it not? A. Yes, sir; “actually and

necessarily employed.”
180 [ ASSEMBLY

Q. What have you got there, have you books in which that is
entered? A. Yes, sir; I -have taken -the- original appraisers’
vouchers which I have here and then classified them as to dates.

Q. Oh, yes. A. Showing the number of days.

Q. So that you have got the days of what years, for example?
A. Why, I took the year ending 1898, December 31,1898, just one
year’s work of each appraiser.:

Q. So that you have got the last fiscal year? A. Yes, sir.

Q. Showing in regard to those two appraisers the number of
estates as to which they swore they were occupied in the actual
appraisal of on every day of that fiscal year? A. Yes, sir.

Q. From the original appraisers’ vouchers? <A. Yes, sir; from
the original vouchers.

Q. Now, those appraisers vouchers are verified, are they not?
A. Yes, sir.

Q. And have you got one there from which we can get some

idea of the character of the affidavit? A. Yes, sir.

By the Chairman:

Q. Who were the appraisers that you mentioned? A. Gilbert
W. Minor and Charles D. O’Connell. I should not have said
Wilbur. .

“By Mr. Jessup:

Q. These affidavits of Minor are all on this blank form which
you have here? A. Yes, sir.

Q. Well, the affidavit seems to have been uniformly, then, in
these words: “City and County of New York, ss: Gilbert W.
Minor, the appraiser in the above matter, appointed by order of
the surrogate, made and entered on the blank day of blank, being

duly sworn, says, that he was actually and necessarily employed
No. 40.] 181

as such appraiser on the days mentioned below, to wit:” Then
follows in each case an enumeration of days. Isthatright? A.
Yes, sir; which is afterwards certified to by the surrogate on the
payment of his bill; he swears that it is verified.

Q. The surrogate then certifies upon this verified statement
to the city comptroller who have been the appraisers and the
amount of their fees? A. Yes, sir.

Q. And then duplicates of all these papers are sent on to you?
A. I understand these are the originals which are sent to our
office; they are sent as a voucher for the comptroller’s disburse-
ment in the settlement of the quarterly account.

Q. But these vouchers are duplicate vouchers? A. Yes, sir.

Q. And it is from these original papers, being vouchers of the
city comptroller’s office, that you have prepared this data? A.
Yes, sir. 5 ee.

Q. Now, you have already testified that the section of the act:
under which those payments are made is section 231, which al-
lows every appraiser to be paid on the certificate of the surrogate
at the rate of $3 per day for every day actually and necessarily
employed in such appraisal? A.‘ Yes, sir.

Q. We may have those books, the committee may retain those
books, Mr. Pindar? A. Very well. ©

Q. But will you, to give them an idea of the character of the
services rendered and the number of estates appraised, referring
to the particular dates there, give enough instances to satisfy
the committee with regard to the character of this line of in-
quiry? A. Take the month of March, 1898, or something like
that? ; ae

Q. Yes; take it with regard to both of these men; we want to

establish some sort of comparison or proportion. A. Very well;
182 [ASSEMBLY

T will take first Mr. Minor’s bills. He was paid for appraising’

the following number of estates on these dates:

Estates.
March: Ist) sesouswsessmenisics eke oe Gleeeuewelewenaaleau 9
Marche” 26) siiiie ie ate ee iah toned wise wel oel anal elojnm deeuaelan 9
Marelli 8 cuccucsdnnnnasoreed soaweawannse da kwannamns 8
March, 4th: sastcaanooererene ceasureienen eam rmuanenes a
March 5th .... cece eer e eter eee eee teen eee nn ewan 16.
March, (th ssacsastenwan mars ces wer ek meses ee cor eme ee 13.
Marchi: (Sty sctscns sere gieiesmrshociettols: secevetteniglouetantueatinton auta sta 12
Mareh 9th) ccc sutecaccod ec ek ee cbt eas Re aah aE aE 13.
Maren LOCK) siarscaaviooncdquusen dada vincesentou ewadieeee ae 15.
March, TUE coasiea eeu waco: Memos sda eae le 14
Maren V2th) siviadanvaoee ihicintiowecs shoo teticed eeotenanaune 11
Mare TACI) isiiissaraiercee sas carey ee: ccteee ats ob, citiayedode velalod nn: stde SERRE 10
March, (5th: siccenwesanernns ee caw cwas mee OMe aa Nee 9
Marehy UGE ci.ss22g:siher.cialeergiteeaeie Aaa alas earns suanhansee 21
March: PO) scarrcinw ne orci mavevaren mit veneeeweemm ete 15.
MPT CTA TS ETN Sst nec aha cevesn sagt) nbs atcayet gb ove du daa avae quai Peca naeans pede 14
March, 19th #.ccecsuvccswaceenaweaa era wamw eased rantans 14
Mar Slee ccasasiicacocadewucaeeamemaene Si
March: 226 sncecscercmaavesia meaes wee ew SAG w Risa adeew sie 13.
March 23d .........00. alte eas lic atch cod aes 13
March) 240 scissemaacsvaraisisew te cangac ioe a nieoglaneceoals: bud sve aus ave Seo 12
March 250D) cscau ce sie wears rage ence mwedmnegremus makes Ris 10:
March 26th Gc frebus Cats taresoy ives Sa latrerenene donat oueKOh U aren eere aie earn exept

March 28th .......c cece cece e eee eect ence eee eee en ees 8
DUC OB a apleidatis Goal we Bl oases teen inland 8
MearChh OO 5 coin: Ssie acer eai Sb and aiessiaue aig 3A) salt ei ode helen Wola atele 12

Marehsist: ascnteas a veces wee eee ew eniaiew ae aal eae wos 10

 

 
No 40.] 183

Q. That is the month of March, 1898? A. March, 1898. That
makes a total of 310.
Q. In that month of March? A. Yes.

By Mr. Rogers:

Q. Do you mean 310 estates? A. No; sometimes it is the same
estate carried along day after day.

Q. That means 310 days? A. Yes, sir; in other words, that
means 310 days.

Mr. Jessup. I would just like to refer to the fact that in the
calendar for 1898, which appears upon the front of this Standard
diary, which I presume is enough for the committee to stand on,
the month of March, 1898, contained the usual number of days,

of which four were Sundays.

By Mr. Jessup:

Q. By the way, do any of the appraisers claim to have appraised
estates on the Sabbath day? A. I found two cases in which,they
claimed to have done so.

Q. It was not done to any extent? A. No, sir; I found just

two.

By the Chairman: :
Q. A mistake was made there? A. Well, probably.

By Mr. Heller:

Q. Were they paid on those days? A. No; they certified that
they were actually and necessarily employed on those days and
that number of days in those estates.

Mr. Jessup. The committee will notice that on their verified
vouchers in regard to these separate estates that many of these

estates occupied them many days.
184 [ASSEMBLY

By Mr. Jessup:

Q. How many days, varying from how much to how much?
A. Well, they varied from five or ‘six days to over a hundred—
to sixty or 100. I do not know how much is the largest fee that

was ever paid in New York county.

By Mr. Rogers:
Q. Is this the one that has the Sundays in it? A. No, I think
that was Mr. O’Connell’s.

By Mr. Jessup:

Q. Now, I wish you would take the same month of the same
year with regard to the other appraiser, so that we can get some
idea of the total amount of appraising work done during that
month.

Mr. Jessup. The committee will bear in mind that there is only
one appraiser in transfer-tax proceedings.

The Witness. Mr. O’Connell was paid for appraising the fol-

lowing number of estates on these dates:

Estates.
March ISt 2.0... eee e cece e cece eee eee e eee ence eees 16
March 20 2... ce sec cece cece ecto tener etter en teecnes 15
Morel) Bd aeehe aie eel le eee 15
UNL cir U/W cine ee cuee sated ahem ncaean neem mea boT 16
Manche (tht iisiitcs css Sind aadanite adtediaa mane esenaeatias 14
March Tth..... alan incavereanuolecaicss ai aaa Seu sitthneivhe 16
Marelli | Sts aihigcn i krgason acs areata enusartocang cugieln alee 11
March 9th .........cc cece eee sib Gosche lor orc eraenct nes ties 17
March TOth scsssw cd ewesescmem ac ewan Hees Hie le ce toee eee 15
Marehi: Da ie cieiscenare: staiinareld gow enchevpavaw atau eeatecstiaatarenemonnean meats _ 10

March 12th ..........0eeeeee so ava alta cadena eyanegbus assay Sse w 6
No. 40.] 185

Estates.
March 14th ..... Sse seen aaR cae Passon a eta nae le ema enaaa neared 17
March; 16th. jcc cis ean Se GES4 Gg PHEs goed eineine ee ays 15
March UG ty a5 5S ses bya ay Soko ae ks garce aae da eee aaa octane be 13
Mareh: Vith>s.eaciace tensa ns wae eRe we Hie eR RE iw Se em 9
Mair ta US Ee 228 is eas desta ae ds Hal ai htads able ais orale. igh cera eagle 2
March: 19th: 2.cy.aghiheeaieiai oun ween nea 8
March 20th, Sunday ........... cece eee eee eee ees Gaui

March: 218t) oddemutetwdenaeie cans eee een ee eee ees 16
Marcel 220 sosis urisavant Statatdeay gira dew ats aoa te eile ne OE ecole whee 4
March: 23d cencnssnecie vee sdanes wins sew ee yews ea dane es 10.
March 24th 234.02 ea eee iy see dee eels Seige beieinn sheet oaths 14
March: 250: cscin visas dois eee eae heehee eRe ee at 14
March 26th). 6. cence eens et eGma eis Oe e oe eee tea Y

March 27th, Sunday ...csescscncsscscveeveuencsneceecs

Marel 28th cis viens arcuate sine ae gals bunk Pe ee anaete Prete 21
Marveh. 29th 2. csadecegrok sens Ghiew eee whe wae gelaiane ac 16
March 30th ssuccc ase evans ge acew ie sd dne ses Wawa wee wes 16
Marchi Siist: a dctcn dint hoahaces careakee ebewa week tes 10

 

Q. A total of how much? A. Well, I have not added that;
344, I think, is correct.

Q. Well, these figures are in your handwriting, are they not,
in the back of the book, here? A. Yes,sir.

Q. Well, I notice here that you have summarized for the
months of January, February and March, 1898, with regard to
this first appraiser—who was it, Minor? A. Mr. Minor.

Q. The number of days charged by him in his affidavits as hav-
ing been actually and necessarily employed in the appraisal of
these different estates, 773 days in that first quarter, and that
186 ; [ASSEMBLY

you have noted that.there were seventy-five actual working days
in that first quarter? A. Yes, sir.

Q. I notice that in that first quarter in 1898, that is the quarter
ending March 31, 1898, he received the sum of $2,052 for twenty-
eight estates. Now, of course, there is no relation between those
two figures? A. No, you cannot compare it that way because
they extend over several quarters.

Q. That is, the entries in these books are in regard to the same
estate, day after day? A. Yes, sir; that is so.

Q. But at that rate of 773 days vouched to the comptroller by
the surrogate as having been actually and necessarily employed
as working days under that act, they must have spent—that is
an average of ten appraisals a day? A. About ten appraisals
every day for each working day.

Q. The comptroller’s office stands upon the certificate made by
the surrogate to the city comptroller? A. Yes, sir.

Q. It does not require any further voucher? A. The act pro-
vides that it shall be paid upon the certificate of the surrogate.

Q. And the State comptroller’s office is sufficiently protected
by that certificate of the surrogate to the city comptroller? A.
Yes, sir.

Q. And so it is none of your business up there. A. No. sir.

By the Chairman:

Q. The largest number of appraisals on one day as stated by
you was twenty-one, or is there any larger number than that?
A. I have one in May here, just as I open the book, twenty-eight

estates in one day.

By Mr. Rogers:
Q. Who was that? A. Mr. O’Connell.
No. 40.] 187

By the Chairman:

Q. And do you mean to tell me that there are twenty-eight
affidavits stating that he has spent that individual day? A.
Yes, sir; as taken from the vouchers on file.

Mr. Jessup: Mr. Pindar has taken the affidavits made by all
these men and has tabulated the number of days spent by them
and the number of cases.

Q. So if he had spent fifteen minutes on each case, in a six-
hour day be could not have spent fifteen minutes on each case,
could he? A. No, sir.

By Mr. Jessup:

Q. As I understand, Mr. Pindar, you took up these affidavits
in sequence and wherever he said that he was engaged on March
first, in the ease of John Smith, for instance, you made an entry
- of it? A. Yes, sir; I took up each individual voucher and
entered the dates for which he had charged.

By the Chairman:

Q. And he was paid $3 in each of these cases? A. Yes, sir.
Q. That is, three times twenty-eight on that day? A. Yes.

By Mr. Davis:

Q. Who prepared this form of affidavit? A. It was prepared
down here by the surrogates’ office.

Q. It only says he was employed on that day, he might have
been employed five minutes and still that affidavit be true? A.
Yes. .

Mr. Jessup. What ig that?

_ Mr. Davis: The affidavit is so worded that he might have been
‘employed five minutes and still the affidavit be perfectly true.

'
188 [ASSEMBLY

Mr. Jessup: I just want to show how, under the act as it-is
now framed—

Mr. Rogers. Have you the act there?

Mr. Jessup. Yes, it has been put in evidence.

is Rogers. What is the section?
F Mr. Jessup. 231. “ Every appraiser shall be paid on the certifi-
cate of the surrogate at the rate of $3 per day for every day ac-
tually and necessarily employed in such appraisal.”

Mr. Davis. Then the affidavit does not conform to the statute.

Mr. Jessup. The affidavit is in the words of the statute, I think.

The Witness. He swears he was “actually and necessarily
employed as such appraiser on the days mentioned plans to

wit.” \

By the Chairman:
Q. And he asks to be paid at the rate of $3 a day? A. Yes,

sir.

By Mr. Jessup:

Q. Have you one of the affidavits of Mr. O’Connell there?
Does it follow the same form? A. Yes, sir; I think it does.
Yes, it is the same form exactly.

Q. “ Being duly sworn, says that he was actually and neces:
sarily engaged on the days mentioned below.” A. Yes, sir; they
are all on the same form. -

Mr. Jessup. I would like to have the books produced by Mr.
Pindar marked as exhibits. ‘

The books were admitted in evidence and marked, respectively,
Exhibits Nos. 16, 17, 18 and 19.

The Chairman. Mr. Jessup, I understand that there has been

prepared for the committee a calendar of the services rendered
No. 40.] 189

in other matters by these men as special guardians, referees, etc.
I should like it very much, and I think the committee would, if
before we finish these various calendars could be brought to-
gether so as to show whether other services were rendered on
these particular days by these men than in the collateral tax
proceedings, as to whether or not they rendered services as
special guardian or referee on those days.

Mr. Jessup. I would suggest that we have it tabulated for
this same quarter.

‘The Chairman. That will do.

Mr. Jessup. In view of the fact that Mr. Pindar has only testi-
fied in regard to only two of these appraisers in this connection,
the committee only wants the additional light with regard to
these two specific men; is not that right, Mr. Chairman?

The Chairman. Yes, it is on the question of whether there
have been excessive fees charged. You understand that is the

object.

By Mr. Heller:
Q. I would like to ask Mr. Pindar, if that thing occurs in any

other county besides New York? A: Well, I have never made
any tabulation to see.
By Mr. Jessup:

Q. I would like to ask you, Mr. Pindar, with regard to your
long term of service up there, not officially, but individually,
whether the work which is certified to you as having been done
here by these appraisers, taking this county alone, could be as
efficiently performed by officers of the court or of the State, em-
ployed upon a salary? A. I think it could, and to better ad-

vantage.
190 [ASSEMBLY

Q. You have examined personally practically all of these
papers that have come up to the office as they have come up,
have you not? A. Yes, sir.

Q. And can you tell from such examination and your recol-
lection of it, whether in many cases the statements which appear
from the records which have been furnished by the executors or
their counsel to the appraisers have been materially departed
from in the matter of amounts, indicating the work of the ap-
praisers? A. Well, as a rule the values about agree with
those placed upon the securities by the executors or by the at-
torneys.

Q. Is it not a fact that in some of these cases which you have
examined which involve up to 60 or 100 working days the figures
arrived at by the appraisers were almost identical or identical
with those submitted by the executor or his counsel? A. Yes,
sir.

Q. So that the enormous amount of time charged for at the
rate of $3 a day expended on most of these estates in your judg-
ment has not resulted in an increased appraisal or benefited the
State in that regard. A. No, sir.

Q. How many men do you think could perform the work in
this county on the basis of the examination you have made, from
month to month? A. Oh, I think three men could do it.

Q. And if three men could do that work at reasonable salaries
there would be a very substantial saving to the State, would
there not? A. Yes, sir.

Q. The expenses of the appraisers in this county during the
period about which you have testified has been $181,781? A.
Yes, sir.

Q. That is at the rate of $36,000 a year, is it not? A. Yes, sir.
No. 40.] 191

Q. For the one item of appraisers’ fees alone? A. Yes, sir.

Q. In addition to which you have testified that the expenses
in salaries amounted to $32,100 a year? A. Yes, sir; as I re
member it.

Q. And that is exclusive of costs and special counsel fees? A.
Yes, sir; that included, of course, the $32,000, the fees of the
Comptroller.

Q. Yes, the fees of the Comptroller for the collection of the
tax? A. Yes, sir.

Mr. Jessup. I think so far as the record is concerned the facts
as to which Mr. Pindar was subpoenaed to testify in regard to
have been sufficiently brought out. Are there any questions that
the members of the committee would like to ask him?

The Chairman. I think not.

Q. One point more, Mr. Pindar, in regard to that inquiry as
to whether the ultimate amount of appraisement was any differ-
ent from the figures originally submitted, as involving the de-
gree of labor, I would like to have perhaps some specific cases
illustrating that general rule. I see that you have here, in re-
sponse to the request of the chairman of the committee, brought
such cases illustrating the acts of both of these appraisers. Will
you please testify in regard to those facts? A. Do you mean as
to the values and what the securities consisted of?

Q. Yes, and as to the original statements submitted by the
executors and the number of days occupied in arriving at that
result, and then state, also, for illustrative purposes, the amount
of the fee paid for arriving at that result? A. These do not all.
appear to be proved with the number of days actually engaged,
especially in Mr. O’Connell’s case. There is only one Mr. O’Con-

nell’s that has been proved. Of course, I can hunt that up from
192 [ASSEMBLY

these surrogates’ orders right here. In the case of Charlier, he
was employed thirty-four days; the value of the estate as found
by the appraiser was $53,801.24; that is the same value that was
placed upon the estate by the executor, which affidavit is sworn
to before a notary public and not before the appraiser.

Q. And thirty-four days were sworn to as having been occu-

pied in arriving at that result? A. Yes, sir.

By the Chairman:

Q. Did you give the character of securities there? A. No, I
did not.

Q. Will you? A. It consisted of bonds and fifty shares of
the Germania Life Insurance Company, a watch and chain and
cash and two policies of life insurance.

Q. Thirty-four days actually and necessarily employed. in the
appraisal of those items at the figures sworn to by the executor
before a notary public other than the appraiser himself? A.

Yes, sir.

By Mr. Jessup:

Q. Will you please give the same facts with regard to those
other reports? Who was that, please? A. Mr. O’Connell.

Q. Now state any others that you have. iA. In the estate of
Albert Guerin, appraised by Mr. Minor, he was paid for twenty-
four days’ services. The estate consisted of seven bonds and
mortgages, twenty-six shares of the capital stock of the American
Express Company, and deposits in bank and a half interest in
some stock and a couple of pictures. The total was $90,602.99,
which is the same value as placed upon the estate by Bartow S.
Weeks, the executor of the estate, whose affidavit was taken before

a commissioner of deeds.
No. 40.] 193

By the Chairman:

Q. 'The same value, you mean, exactly, the same dollars and
cents? <A. Dollars and cents; $90,602.99. '

By Mr. Jessup:

Q. He was employed twenty-four days in arriving at that result.
A. Yes, sir.

Q. And was paid for that at the rate of $3 a day? A. Yes,
sir.

Q. These records were taken from the files of the court by you
at random? A. They were taken from the State Comptroller’s
office. In the estate of Gale, Mr. Minor was paid for thirty-two
days’ services. The estate consisted entirely of deposits in savings
banks and an account due from Rogers, Peet & Co. The estate
amounted to $30,133.86. The affidavit of the executors is attached
showing the amount deposited in the savings banks which is taken
before a notary public.

Q. And for that Mr. Minor received how much? A. $3 a ‘day
for thirty-two days’ services.

Q. $96? A. Yes, sir.

Q. For arriving at that result? A. Yes, sir.

By Mr. Davis:

Q. Did your office never dispute the'correctness off those charges?
A. Well, there was.a—we questioned the amounts being paid at
one time and held them up; that is, ordered the comptroller of
the city of New York not to pay them.

Q. What was the result of that dispute? A. Well, I cannot
say. There was ‘a conference held with the surrogates and the

State Comptroller, and it was thought that they would improve
13
194 [ ASSEMBLY

upon the methods that they had theretofore adopted, but it did
not seem to work.

Q. Did they improve? 'A. The appraisers?

Q. Yes. A. No; the charges continued.

By Mr. Jessup:

\Q. And so far as the law was concerned, every letter of the law
wias being complied with, so far as vouchers and: certificates to

your office were concerned? A. Yes, sir.

By the Chairman:

Q. Mr. Pindar, I see you have here several more appraisers’
reports? ‘A. Yes, sir.

‘Q. In each case, were the figures named by the executor in his
affidavit sworn to some other person that the appraiser, and do
the figures correspond? <A. They do in these cases.

Q. In these cases that you have here? A. Yes, sir. |

By Mr. J essup:

Q. Well, you were only asked to submit a few.? A. Yes, sir;
five from each appraiser.

Q. Of course, there are hundreds of estates in which reports
have been submitted? A. Yes, sir. .

Mr. Jessup. I would like to say to the committee, that in view
of certain judicial decisions and frequent complaints made by
members of the bar, it has seemed wise to pit upon the record -
of this committee the facts in regard to the appointment of special
guardians in these transfer tax proceedings. It has been held
judicially, and it has been thought professionally that they are
not necessary. Mr. Judd has already been sworn and I will ques-

tion him on that point.
No. 40.] 195

GEORGE M. JUDD, recalled for further examination, testified

as follows:

By Mr. Jessup:

Q. Mr. Judd, have you prepared, by direction of the committee,
or caused to be prepared under your supervision, a schedule show-
ing the appointments of certain individuals as special guardians
on these transfer tax proceedings? <A. Yes, sir.

Q. Will you please state what that schedule is? -A. Yes, sir.

Q. Is that the schedule which I have marked “ T tax” (handing —
paper)? A. Yes, sir. This is a schedule which shows the date
of the order fixing the tax; it then gives the name of the estate
‘and the attorneys who represented the. estate, and the name of
the special guardian and the appraiser where there was any, the
time to which he swore in his affidavit that he actually served as
such. special guardian, the net personal estate and the amount of
the fee which the special guardian received. This only applies
to three special guardians. \

Q. Just let me ask you a question at that point. The prepara-
tion of this schedule occupied several weeks, did it not, Mr. Judd?
A. Yes, sir.

Q. And if you had pursued the same line of inquiry with regard
to all the appointees, it would have taken you much longer? A.
Yes, sir.

Q. And you were instructed by the committee to confine your
examinations to those that appeared most frequently, were you
not? <A. Yes, sir.

Q. Now, did you prepare at my request, a summary of that
schedule? A. I did; yes, sir.

Q. Is this the summary marked “' tax 2” (handing paper)?
A. Yes, sir.
196 : {ASSEMBLY

Mr. Jessup. I would like to say to the committee that the ob-
ject of this summary schedule is for the purpose of comparison
with the schedules of the services rendered by some of these indi-
viduals in other proceedings where they have sworn that they
were actually and necessarily engaged in other capacitiés.

Q. Now, how have you summarized that, please? A. I have
picked out three special guardians.

Q. Who are they? A. Reginald 38 Arnold, Gilbert W. Minor
and Henry A. Rawcliffe. I have summarized’ it by giving the
number of appointments for each year from January, 1895—they
were not appointed in 1894—up to February 1, 1899.

Q. The practice seems to have begun in 1895. A. In 1895, as
regards these three persons, yes..

Q. Please state the summary. A. I find that Reginald H.
Arnold was appointed in 1895, forty-four times; that he spent two
days, sixty-eight parts of days and eight hours, and received $1,615..
In 1896, he was appointed seventy-seven times; he swore he was.
employed thirty-two days, 146 parts of days, and nineteen hours,’
for which he received $2,710.. In 1897, he was appointed: forty-
seven times; he swore he spent 159 parts of days* and: received
$2,415. In 1898, he was appointed forty-four times; he swore he-
spent 111 days, and thirty-seven parts of days, and 177} hours,.
for which he received $2,410. In January, 1899, he was ap-
pointed three times, and spent six parts of days, for which
he received $95, making a total for the period from January 1,.
1895, to February 1, 1899, of 215 appointments, in which he spent
145 days, 416 parts of days, 2044 hours, and for which he received
$10,145.

I find that Gilbert W. Minor was appointed special guardian

in 1895, eight times, that he swore he was employed fourteen
No. 40.] 197

days and eight parts of days, for which he received as his fees
$160. In 1896, he was employed five days and six parts of days
on six cases, for which he received $120. In 1897, he was ap-
pointed twice, he swore that he spent three material parts of
days, for which he received $60. In 1898, he was appointed three
times, he swore he spent five days and three parts of days, for
which he received $70. That makes a total for the period from
January 1, 1895, to February 1, 1899, of nineteen appointments,
on which he spent twenty-four days, three material parts of days,
and seventeen parts of days, for which he received $410.

I find that Henry A. Rawcliffe was appointed once in 1895; the
time was not given in his affidavit but he received $40. In 1896,
he was appointed twice, and he swore he spent twenty-four hours,
for which he received as his fees $125. In 1898, he was appointed
onée, swore he spent twenty-seven days, and received as his fee
$5. That makes a total of four appointments in which he spent
twenty-seven days and twenty-four hours, for which he received
$170, as his fees. I find that these three special guardians, Gil-
bert W. Minor, Reginald H. Arnold and Henry A. Rawcliffe,
from the period from January 1, 1895 to February 1, 1899, were
appointed 238 times, spent 196 days, three material parts of days,
433 parts of days and 2284 hours, and received in all $10,725, as
their fees.

Mr. Jessup. I ask to have that summary marked, and also
the schedule.

The schedule was marked “T tax” and the summary was

marked “T tax-2.” (See appendix.)

EDGAR J. LEVY, called as a witness, being duly sworn, testi-

fied as follows:
198 [ASSEMBLY

By Mr. Jessup:

Q. Mr. Levy, you are in the employ of the city comptroller’s
office? A. I am, yes.

Q. In what capacity? A. I am the assistant deputy comp-
troller.

Q. And you are familiar with the department of that office
known as the transfer tax department. A. Yes.

_Q. And with the work done by that department? A. Yes.

Q. There is no provision made by law for the salary of any
employes of the comptroller’s office in this department, is there?
A. There is not.

Q. That is paid entirely out of the fees received by the comp-
troller from the collection of the transfer tax? A. Yes. ~

Q. Is the work performed by employes necessarily in the office,
or by clerks employed specially for that purpose? A. The work
is partly performed by employes in the office and partly by the
comptroller personally.

‘Q. How many clerks are there in the office whose special func-
tions relate to this department of work, clerks or employes? A.
There are two clerks who give part of their time to assisting the
comptroller in transfer tax matters; and I have for sometime ap-
peared as attorney for the comptroller in transfer tax proceed-
ings. That, of course, has nothing to do with my official posi-
tion.

Q. These clerks are employed by the comptroller in other capa-
cities? <A. Yes, sir.

Q. Will you please state the names of those clerks? A.
Cornelius S. Grout.

Q. What is his designation in the office? A. Clerk, I think.
And the other man’s name is Thompson; I have forgotten his

first name. !
No. 40.] 199

Q. Is the amount of their salaries taken into consideration in
conection with the extra services which they render in connection
with this tax? <A. I think not.

Q. If this transfer tax business was not in your office, they
would still perform the functions that they now perform? A.
Yes, sir, they would still perform their ordinary duties.

Q. Will you please state for the information of the committee,
the routine work in connection with the collection of the tax by
your office, the first papers that come to your office and the pro-
ceedings of your office so far as you are concerned, and the char-
acter of the work required in your office and by the comptroller
himself? A. The first notice that we have of the pendency of a
transfer tax proceeding is, generally speaking, the receipt of a
notice from an appraiser that a hearing will be had at a certain
date, generally, not always, at a room in the comptroller’s office.
On the date of that hearing the comptroller is represented, the
attorneys for the estate appear, and a hearing is had before the
appraiser. As a general rule, that is the only hearing at which
the comptroller is represented, unless facts are brought out
which make a contest necessary. The appraiser then proceeds to
appraise the estate, and the report when made, is delivered in the
comptroller’s office for examination before it is filed in the
surrogate’s court. If the report is satisfactory to the comptrol-
ler, it is filed by him or by one of his subordinates in the surro-
gate’s court. If for any reason it is not satisfactory, the ap-
praiser is communicated with, and if he does not ish to change
his report without further examination, another hearing is had,
or perhaps two or three hearings, sometimes cross-examination of

witnesses, and the report, when finally satisfactory, is filed in the
surrogate’s court. |
200 [ ASSEMBLY

Q. So that the main work which those connected with this de-
partment of work in that office do, is really the examination of
these reports with a view to ascertaining whether the interests
of the State have been conserved upon that hearing, apart from
the contested cases now? <A. Yes, that, together with the neces-
sary clerical work that has to be performed in preparing the re-
ports for the State Comptroller, drawing the checks for disburse-
ments and receiving the checks which are paid in for taxes, and
generally such banking work as is necessary in connection with
the collection of the tax.

Q. Are you able to say from—you have been familiar with this
branch of the work for a long number of years? A. Since 1891.

Q. Practically, since the present system has been in operation.
The original act was back in 1885, was it not?. <A. Yes, sir.

Q. For the purposes of the present system of administration,
you have been familiar with it practically from the beginning?
A. Yes, sir.

Q. Now, is it not a fact that in these cases which are not con-
tested, the lack of contest arises from the fact that the values
originally sworn to by the representatives of the estate are quite
true and accurate? A. I do not think I quite understand the
question. : !

Q. (Question repeated.) A. That is so, yes.

Q. And the large majority of the estates that go through your
office in this regard, are uncontested, are they not? A. Yes, a

majority. :

By Mr. Rogers:

Q. Does the contest in almost every instance emanate from the

comptroller’s office, or from somebody interested in the estate?
No. 40.] 201

A. It emanates more frequently from the comptroller’s office
than otherwise.
Q. That is, the more frequent complaint is that of under-ap-.

praisement rather than that of over-appraisement? A. Yes, sir.

By Mr. Jessup:

Q. And the majority of contests which have originated with
representatives of estates has been by reason of the unsettled
state of the law as to the character of the property which is sub-
ject to taxation under the law, is not that the rule? A. I should
say generally that is so; of course there are cases where the repre-
sentatives of estates think the property has been taxed too high,
but I do not think there are a great many.

Q. Not many in proportion to the total number? A. No, sir.

Q. It is a fact that the Court of Appeals has distinguished as
to whether this class or that class of property should be subjected
to the tax? A. Very largely.

Q. And while those decisions were pending the appraisers con-
tinued to act under the decision of the court of first instance?
A. Yes, sir.

Q. The Legislature would amend the law to conform with the
decision of the Court of Appeals, and a new case would come up
necessitating a change in the system, has not that been the pro-
ceeding? A. Yes, sir.

Q. So that so far as the contested proceedings have occurred
they have been caused largely by the unsettled state of the act?
A. Yes, sir.

Q. Now, you say you have acted as counsel for the comptroller
in these cases? A. Yes, sir.

Q. There have been other cases where the State has selected

other counsel? A. Yes, sir.
202 [ASSEMBLY

Q. With that, of course, you have had nothing to do? A. No,
sir; I had nothing to do with those and did not appear in them.

Q. The matter of expense in this connection is left with the
State Comptroller? A. Yes, sir; the State Comtproller regu-
lates that.

Q. And the services which you render as attorney for the city
comptroller, are those charged against the State? A. No, sir. |

Q. They do not increase the cost of collection? A. Not a cent.

Q. In compulsory proceedings under this act it is the duty of
the district attorney to prosecute and recover the tax, is it not?
A. Yes, sir.

Q. Is there any large proportion of cases in that period with
which you are familiar in which the district attorney has so
acted? A. Oh, yes; quite a number.

Q. Have you any recollection now which would enable you to
testify in round numbers as to the expense which that has in-
volved? First let me ask you if the costs of the district attorney
are paid out of the estate, which is compulsorily required to pay,
and not the State itself? A. The costs taxable by the surrogates”
court are payable out of the estate; the salaries of the district
attorney’s assistants are paid for by the State.

Q. My idea was this exactly; the expenses of the State with
regard to the district attorney’s office are $7,100 a year in sal-
aries; I think you will find that is correct? A. Yes, sir.

Q. What I want to know is, what is the character and extent
of the services rendered by that office per annum for which they
are paid this standard and regular fee? A. That is a subject
that does not come under my special notice, and I do not know
that I can speak with much certainty about it.

Q. Well, is not the comptroller a party to all these compulsory

proceedings? A. Yes, to this extent; that the proceedings which
No. 40.] 208

the district attorney takes is initiated by a report sent to him
by the comptroller when there has been refusal or neglect on
the part of the estates mentioned to pay the tax.

Q. And is there any book kept by the comptroller which would
show the number in a given year? <A. Oh, yes; there is a record
of the number that are sent to the district attorney.

Q. Now, without requiring you to return to the committee, I
wish you would have prepared a schedule showing since 1891 the
number of cases sent to the district attorney, with your signature :
to it, which will be sufficient; we want the amount of the es-
tates, the amount of the tax recovered in those estates, if that ap-

pears

 

A. We have no record which shows specifically the.
amount of the tax paid on estates which are forced to pay by the
district attorney; we could get it but it would take some time
to do it. Of course, if it is the desire of the committee to have
it done, I will do it.

Q. Would it take more than a couple of days? A. Oh, yes.

Q. Those cases do not run up in the hundreds, do they? A..
Oh, yes; it would require a comparison of every estate made to
pay the tax, with a record of the cases sent to the district attor-
ney.

Q. I would like very much to have that; would it take more
than two or three days? A. IJ think it would.

Q. Would it be easier for the district atorney’s office to furnish
such a statement than for your office to do it? A. I think it
would; they must keep a record showing the payments made on
all estates that they handle.

Q. Would they not send you a statement of the amount that
they have recovered, and certify it to you if you asked for it? A.
I think so.
204 [ ASSEMBLY

Q. I wish you would get that for us. They have undoubtedly
got a special transfer tax docket with the chief clerk there. We
can subpoena him if necessary. A. Yes.

Q. Have you got any data with you under the subpoena which
was served upon you, Mr. Levy, which would enable you to in-
form the committee of the amount of the tax collected by you
in the last year—1898—the last fiscal year? Is there not an
annual report prepared and filed by your office? A. We make
quarterly reports to the State Comptroller of the amount of the
collections, together with the disbursements, which shows in the
annual report of the State Comptroller.

Q. But there is ie repent in your office which has that tabu-
lated? A. No, sir.

Q. In printed form? A. No, sir.

Q. Do you recollect about the amount of the tax collected by
your office during the last year; was it about $1,300,000? A. I
think during the calendar year 1898, in round figures, I think the
tax was about $1,200,000. .

Q. Can you give us any information, Mr. Levy, with regard to
when and where the fact that there are infant parties to these
proceedings is brought to the notice of the surrogate; does it
come from your office? A. That information does not come from
our office; no, sir.

Q. Has the comptroller any interest whatever in regard to the
fact whether there are infant parties or not? A. No, sir.

Q. In the judgment of your office, is it necessary for the pro-
tection of the State and the regularity of the tax that that fact
be made to appear, and the appointment bind you, has that point
ever been raised in your office? A. That is a question that we

have not considered at all; it does not affect us.
No. 40.] 205

Q. So that the appointment of special guardians in these cases
does not originate with any requirement made by your office?
A. No, sir.

Q. You are aware of the fact that special guardians are ap-
pointed in these proceedings? A. Yes, sir.

Q. And appear upon the return day? A. Yes, sir.

Q. What is the character of the services rendered by these
special guardians? A. The character of the services rendered is.
something that I know nothing of, except that of course their
appearances are noted at the sessions.

Q. That is done with the utmost regularity and accuracy, is it
not? A. So far as I knew.

Q. So far as these uncontested proceedings, which you say are
the larger majority of these transfer tax proceedings, are con-
cerned, these special guardians are appointed just the same? A.
Yes, sir.

_Q. That is, the fact of contest is not the fact that originally
secures the appointment of a special guardian? A. No, the fact
of contest does not appear until the proceedings is under way..

Q. Exactly; and the special guardian is appointed upon the
return day? A. Yes.

Q. Is it not a fact that even though there are infant parties,
and the special guardian has been designated, that as a rule he
does not appear in person upon the return day. and make any
examination of either the securities or the witnesses who appear,
or of the affidavits—do you know anything in regard to the
conduct of special guardians in these proceedings with regard to
satisfying themselves as to the accuracy of the appraisal? A.
I cannot testify of my own knowledge as to what they do.

Q. They do not appear even on the hearings of the cases, do
they? A. I do not know what they do.
206 [ASSEMBLY

Q. In the majority of the cases they do not appear, do they?
A. I can remember of their appearing. :

Q. It is rather unusual, is it not? A. I should hesitate to say
that.

Q. Well, how much work is required of the Comptroller per-
sonally in regard to these transfer tax proceedings? He has to
sign the warrants, does he not? A. He signs the receipts of
both kinds, the temporary and the final receipts, and indorses
the checks, of course, that are paid in, and draws the checks;
and he also keeps a personal bouk of his own of receipts, so that
when he signs the different receipts, he knows at the end of the
quarter that he has not signed for more than he has received the
money for.

Q. Exactly, but beyond this act of signing which he does on
the certification of a trusted employe, that the proceedings have
been regular, he does not go to the labor of examining the pro-
eeedings? A. Oh, no, that would be impossible.

Q. And therefore the amount of the commissions paid to the
Comptroller’s office covers all this responsible labor for. which he
is answerable sintieg tite bond, as well as all the clerical work
in the office? A. Yes, sir.

Q. I think you said that the clerks who performed these trans-
fer tax duties were clerks in the office, anyhow, and that you
had not had occasion to employ other and additional clerks—
that is, they perform other and additional duties in addition to
the duties of the office? A. Yes, sir.

Q. Now, Mr. Levy, there was only one other matter which we
covered in the subpoena, and that is the pay-roll of the surro-
gate’s office. Have you got that with you? A. No, sir, but
there have been so few changes that I think I can testify to that

from the record.
No. 40.] ; 207

Q. I have here a copy of the City Record from January 31st, and
on pages 667 and 668 of the issue of that date is printed a schedule
showing the names of the persons presumably on the Comptrol-
ler’s pay-roll, the position occupied in the surrogate’s court, the
residence and the salary payable to each of those persons. Can
you testify as to whether this schedule in the City Record is
prepared from a statement furnished by your office? A. No,
not so far as it relates to the surrogate’s court.

Q. The amount of the salaries, how are they certified to the
City Record? Is not this an official New York city journal? A.
Yes, but that list is prepared by the employes of the board of
City Record, and I believe the details are prepared in each of
the respective offices in regard to their own pay-rolls.

Q. Well, how about the amounts; those are certified from the
various departments, are -they? A. Yes, as being correct
amounts.

Q. Very well, now, let us get at the way in which, assuming
for the moment that the salaries indicated in this schedule on
page 667 are correct—I may safely assume that, may I not? A.
I think so.

Q. Assuming that they are correct, what is the procedure with
regard to your office as to the payment of these salaries, how
often are they paid and upon what voucher or certificate in re-
gard to the services rendered? A. You are speaking now of the
general pay-roll of the surrogate’s court?

Q. Yes, the pay-roll of the surrogate’s court and office? A.
All employes whose salaries are paid out of the city treasury?

Q. Precisely. In the first place, how are those salaries fixed
in the first instance, by the board of estimate and apportionment?
A. Yes.
208 [ASSEMBLY

Q. And that is under the act of 1884 or 1888, is it not?

Mr. Jessup. I will put that act in evidence later.

Q. The fact is that the two surrogates appear before the board
of estimate and apportionment and ask for a certain amount for
the next fiscal year, and if that is allowed, upon the presentation
each month and the certifying of that pay-roll, the payments are
made by the comptroller by warrants signed by him, and the
pay-roll is signed by each of the employes whose name appears.
thereon? <A. That is correct. |

Q. Now, then, who certifies to the comptroller’s office the fact
that these men have rendered services during the period imme-
diately preceding the period for which payment is to be made,
and are entitled to the amount set opposite their names? A. L
presume one of the surrogates certifies it.’

Q. You do not know that of your own knowledge, do you? A.
No, I do not know it of my own knowledge because it is a ques-
tion of audit which is in the auditing department.

Q. Do the clerks go over to the comptroller’s office and get
their warrants? A. The city paymaster allows the pay-roll to be
taken by some one whom he trusts, and the individual checks are-
taken to the clerk and they sign right on the pay-roll.

Q. And the certification that the services have been rendered,
precedes that act? A. Oh, yes, the certification of the pay-roll.
is the basis of the audit, upon which the comptroller draws a
city warrant to the order of the city paymaster. The city pay--
master draws the individual check.

Q. Distributing the amount? A. Yes, sir.

Q. The services having been rendered for the month of Janu-
ary, 1898, on what day is the pay-roll certified for that month?”
A. Usually a few days before the close of the month.
No. 40.] 209

Q. And the checks are distributed on the-first of the month, if
possible? A. Sometimes on the last day of the month and some-
times on the first day of the next succeeding month.

Q. Then the only protection that the comptroller’s office has
with regard, for example, to the payment of a salary to a clerk
who may not have been in the office during the preceding month
is the certificate on the pay-roll; you do not go back of that in
any instance? A. No, sir; we never go back of that.

Q. So that so far as the comptroller’s office is concerned, you
are totally ignorant of whether any services have been performed
for the salary which is going to be paid? A. Except the cer-
tificate.

Q. Yes, I say except that? A. Yes, sir.

Q. Do you recall now whether the pay-roll of the surrogates’
court has increased materially since 1892? A. I think it has
not increased very much, except that when the additional surro-
gate was provided for it entailed, of course, the appointment of
additional assistants. :

Q. But with regard to the clerks of the court and the law. as-
sistants and the heads of departments, and the record and in-
ferior clerks, they have been substantially the same in number;
there have been two or three additions? A. Not many changes.

Q. And the same as to the amounts of salaries? A. There has
been very little change in the amounts of salaries.

Q. Very little increase? A. Yes.

Q. Do you remember when the additional surrogate was
elected? A. In the fall of 1893.

Q. And he took office the first of January, 1894? A. Yes, sir.

Mr. Jessup offered in evidence pages 667 and 668 of the City
Record before referred to, and they were admitted and marked

Exhibit 14.
14
210 [ASSEMBLY

The Chairman. Was not the additional surrogate elected in the
fall of 1892 and took office the first of January, 1893?

Mr. Jessup. Yes; Surrogate Fitzgerald was the additional sur-

2

rogate.

Q. As a matter of fact, the course of payment is the same with
this office that it is with every other court and department of the
city? A. I think it is exactly the same as it is with every other
court and department.

Recess until 2 p. m.
AFTER RECESS.

WILLIAM V. LEARY, called as a witness, being duly sworn,

testified as follows:

By Mr. Jessup:

Q. Mr. Leary, your position in the surrogates’ court is what?
A. Chief clerk.

Q. And you have occupied that position for how many years?
A. Well, about seventeen.

Q. Under what surrogate did you first come in? A. Judge
Rollins.

Q. Have you continued through all the administrations since
that time? A. Yes, sir. :

Q. And you are familiar with the administration of the surro-
gates’ office and of this county? A. Yes, sir; fairly familiar.

Q. What is the special character of your duties as chief clerk?
A. Why, I have the charge of the discipline and the general man-
agement of the office; in addition to that I also perform duties
as one of the surrogates’ law assistants.

Q. You are practically the chief of the law assistants in the

surrogates’ office? A. The chief of the office—of all the clerks.
No. 40.] 211

Q. You are acquainted personally with the office affairs, are
you not? A. Yes, sir.

Q. I have here the City Record for January 31, 1899, in which
is contained, presumably, a statement of the names of the em-
. ployes in the office, and their positions and the amounts of their
salaries; that is correct as printed in the City Record, is it not?
A. Yes, sir; it was furnished by me.

Q. So that we can consider this to be an authoritative state-
ment of the names of the clerks, their positions and salaries?
A. Yes, sir; I presume so; if it is in accordance with the list fur-
nished by me on the requisition of the City Record.

Q. That is the official paper of the county? A. Yes, sir.

Q. Do you personally certify the pay-roll to the comptroller’s
office? A. No, sir; that is done by the surrogate who happens
to be holding what is called the chambers during that month.

Q. When was the first administration of the office by two sur-
rogates? A. Let me see; that is about six years ago the first
surrogate came in.

Q. January 1, 1893? A. 1893.

‘Q. Now, upon the coming in of the second surrogate there was
a division of duty between the two surrogates, was there not, by
the assignment of parts? A. Yes, sir; necessarily.

Q. Please state concisely what the duties of a surrogate sit-
ting at chambers are? A. He takes charge of what is called
the motion calendar; that is, all matters that are submitted for
decision, or which have been contested, come up on that calendar,
and it is held twice in each week during the term. In addition
to that, he takes charge of the administration of the office during

that month; that is, all the ex parte business of the office goes
212 [ASSEMBLY

to him; all the decrees coming from ithe different departments:
go to him, and he takes charge, so to speaks of the administration
of the office during the chambers term.

Q. Well, with reference to the pay-roll for that particular
period; upon what fact does he act when he certifies that the
services by these particular clerks have actually been performed
during that period? Is there any rule with regard to keeping
track of absences or any dereliction of duty on the part -of any
of the clerks during these periods? A. Well, with reference to
the making up of that pay-roll?

Q. Yes. A. No, not with special reference to the making up of
that pay-roll.

Q. If any particular clerk were detained by sickness or anything
of that sort, from the performance of his duty during the prior
period, that would be certified in some way to the surrogate 2 AL
He would be notified of that in some way generally; presumably
sometimes by written notice from me, but generally verbally.

Q. The duty, then, of a surrogate sitting at trial term is to hear
the trial of contested will cases only, is it not? A. Yes, sir.

Q. And the surrogates alternate in holding special and trial
terms? iA. Yes, sir; that is right.

Q. Is there any rule or was there any rule adopted when the
two surrogates came into being as co-ordinate officers, with re-
gard to the control’ of cases originally coming up on the return
day of the citation before one or the other of these surrogates, as
to the future control of that proceeding? ‘A. I do not exactly
catch that question. :

Q. We will say that the matter of the estate of John Smith
comes up on the motion calendar before a surrogate sitting at

special term? A. At chambers?
No. 40.] 213

Q. At chambers, yes; on the return day originally of the cita-
tion. A. Yes.

Q. Does he retain jurisdiction of that proceeding so far, for
example, as the designation of special guardians or the sending
of the matter to an accounting or the signing of a final decree,
throughout? A. If the matter has not been adjourned, andi it is
submitted on that day, why then that surrogate makes the ap-
pointments of the special guardians, or if it is an accounting and
objections have been interposed to the account, he makes the
appointment of the referee; if the matter has been adjourned over,
‘either by the parties not having been all brought before the court
or for any other reason, why then the general practice has been
to defer to the adjourned day the appointment of a special guar-
dian, if there is one to be appointed in the matter, and then if the
matter goes off the calendar marked for decree, and if there are
objections to the account subsequently filed, why the surrogate
then sitting appoints. that referee.

Q. Ini other words, the surrogate before whom the -proceeding
finally is markedi for decree, is the one who retains jurisdiction of
the subsequent proceedings? A: Yes, sir; that is the general un-
derstanding. “

Q. Now, from your knowledge and experience of the practice
-since the two surrogates came into being, is it not true that when
one surrogate has jurisdiction of the case in respect of the patron-
age, and other incidental matters involved, and he is out of town
or ill, does that necessarily, by reason of the operation of this rule,
cause any delay in the subsequent proceedings in the case? A.
If in the case that I last supposed, of the matter coming up on
the adjourned day and the matter being submitted for decree to

the judge who is then sitting, a delay, -would then occur if he
“

214. [ASSEMBLY

became sick, or if he was absent in the entry of a decree on that
matter. If, however, there were objections filed—and I suppose
if there were objections filed to the account, I suppose there would
be a similar delay in appointing the referee to hear those objec-
tions, or of the court to hear them in case no referee was appointed
—that is the judge before whom the matter finally came and who
ordered the decree subject to objections, being considered the
judge who has the disposition of that matter because he orders.
a decree, in other words, the theory is, it seems to me, when he
orders the decree subject to the objections, that that is a pro- .
visional determination, and if no objections have been filed, why
then it has been considered his duty and his exclusive duty, to.
enter the decree.

Q. Is the rule in that regard in the office of such a character
as to be incapable of being departed from in cases where hardship:
would be worked by such delay?. A. No, it has been departed
from, the departure being considered not a matter of jurisdiction,
but possibly one of regularity; that is, decrees have been entered—
the judge who ordered the decree being absent—decrees have been
eutered by the other judge, and on the assumption that if no
objection is raised to that course, that the whole proceeding—that
the matter is cured by the decree. '

Q. Now, in your capacity as chief of the law assistants in the
surrogate’s office, as well as the chief clerk, is it not a fact that
all matters submitted for final determination involving a judicial
determination by the surrogate, it becomes your duty to examine
and summarize them? A. Well, not all of them. _

Q. Not all of them? A. No; not all of them, but a great many
of them- ; 3

’ Q. And that is one of the chief considerations of your employ=
ment, is it not? A. Well, that and looking after the office.
No. 40.] 215

Q. You have to practically summarize the briefs and put all
the facts concisely before the surrogate for his final judicial action
on the case? A. Yes, with such references that he may test the
accuracy of the work.

Q. References to the decisions of the court and the rules of the
court and the sections of the code? A. Yes, sir.

-Q. If such a practice were not resorted to, it would be impossi-
ble for surrogates to keep up with their duties? A. It would be
very difficult.

Q. And in your opinion the number of law assistants that are
employed in the office are absolutely necessary to the due admin-
istration of the office? A. Yes, sir; I think there is no doubt

about that-

By Mr. Rogers:

Q. How many are there? A. There are now three.

By Mr. Jessup:

Q. Three law assistants to the surrogate, besides yourself? A.
Yes, sir; there are three in addition to myself.

Q. The final orders and decrees when indorsed for settlement,
usually go up to Mr. Bonynge, do they not? What is the practice
with regard to decrees and final orders noticed for settlement?
A. Decrees and final orders noticed for settlement, that is on ac-
countings, those generally go before Mr. Bonynge—that is, the
decrees on accountings, if there is no objection to the settlement,
why then the decrees are looked over, seeing that they. conform
to the usual forms and the usual requirements, and they are
passed on to the judge. In other matters, why ‘the decrees in
contested matters and in other matters, the decrees are noticed
and they generally come to my room, and then they are passed

on to the judge.
216 [ASSEMBLY

Q. The object is to have the decrees when they are finally sub-
mitted to the judge himself, certified as to their regularity on
their face? A. Yes, sir. .

Q. And with all the references to the statutes, code, rules and
decisions tabulated, so as to relieve him of the labor of research?
A. Yes, sir.

Q. How many different kinds of patronage are there in the
surrogate’s court; please state the appointees of the surrogate
outside of the office force? A. The character of them?

Q. The character of the appointees. A. Well, there are the
special guardians. .

Q. In how many proceedings are special guardians required
by the code? A. Well, that depends; where there are infants or
incompetent persons or people of unsound mind, they are re-
quired.

Q. Are there any proceedings over which the surrogate has
jurisdiction, in which the code does not require in terms the ap-
pointment of a special guardian? A. Where there are infants
and incompetents? :

Q. Yes. A. None that I recollect.

Q. How about transfer tax proceedings, are there any specific
requirements in the code for the appointment of special guar-
dians in those proceedings? A. No, there are not.

Q. Are there any specific requirements in chapter 24 of the
Transfer Tax Law? <A. Any special reference to the appoint-
ment of a'special guardian or a guardian ad litem?

Q. Yes. A. No, sir.

Q. And do you recall when the practice arose of appointing

special guardians in those proceedings? A. That is in the trans-

fer tax proceedings?
No. 40.] 217

'

Q. Yes. A. I think, but I am not certain, during Judge Ran-
som’s time, although I am not certain about that.

Q. And are you able to say whether or not it was in pursuance
of the general rule that infants should be represented upon these
proceedings? A. That I cannot say, the judge is the only one
who could answer that. I suppose in a general way, the idea is
this, that here is a proceeding in which an infant is interested,
and that the infant ought to be represented, that it is incapable
of representing itself; I presume that is so, although I cannot
say that is the reason; the judge could tell you that.

Q. You are familiar with the proceeding in the surrogate’s
court, known as the transfer tax appraisal proceeding? A. Yes,
sir.

Q. And first there-is the determination by the surrogate? A.
Yes, sir.

Q. Then there-is the further safeguard of the appeal from the. .
surrogate as a taxing officer to the surrogate as a judge? A.
Yes, sir.

Q. I would like to ask you, by reason of your long experience
here, for your personal opinion on this subject: Do you think
there is any useful purpose served here by the appointment of
special guardians in those proceedings? A. I have not had such
a familiarity or close acquaintance in connection with those mat-
ters as to be able to really give you what I should consider a
judgment that’ amounts to anything.

Q. Suppose the statute in terms prohibited the appointment of
special guardians in those proceedings, is there, in your judg-
ment, any right of the infant which could not be safeguarded
by the surrogate himself? A. Theoretically I should say that
the surrogate could take care of the interests of the infants, but

practically I do not think so.
.

218 [ASSEMBLY

Q. That is, there might be cases where the infant’s interests
might not be safeguarded? A. Yes, sir, there might be cases
where the surrogate would have to have such information in re-
gard to the matter that I do not think he could obtain it unless.
by giving very special consideration to that particular phase of
the proceeding. That is simply an opinion, you know.

Q. Well, it is of great value to the committee? A. It is based
simply on the general proposition, that where there is an infant
interested in the estate, that it should not be left to the court,
or it should not be left to anyone else, it should not be left to the
court or any party to that proceeding to represent the infant.
I think as a general proposition running through all sorts of
proceedings, that that infant should be represented by some in-
dependent, impartial person. That is simply my opinion.

Q. Is it not a fact that the papers and proceedings in trans-
fer tax proceedings, by the time they come to the surrogate as a
taxing officer, by reason of their incorporation of the will and the
inventory and the affidavit of the executor, gives sufficient in-
formation at that stage to indicate to the surrogate the character
of the infant’s interest so that if he’had a present interest which
would be affected by the imposition of the tax, that that would
be a proper case in which to make the appointment of a special
guardian? A, No, I should not say so, I should say at the very.
initiation of the proceeding that he ought to be appointed.

Q. Is it not a fact that in a great majority of the cases the
special guardians appointed in these proceedings have little or
nothing whatever to do? <A. That may be the fact—I say that
may be the fact because I have no particular knowledge of, the
character of the cases in which they have been appointed.

Q. Then.the character of the cases in which special guardians

are appointed .cover the probate cases, contested and uncon-
No. 40.] 219

tested, cover the cases of accountings and cover also the proceed-
ings for the sale of the decedent’s real estate? A. And other pro-
ceedings too.

Q. And other special proceedings in the court? A. Yes, sir.

Q. But those constitute the bulk of the patronage of that kind?
A. Yes, sir, those constitute the bulk of the patronage.

Q. What is the practice in the court in regard to the procedure
to be pursued by the special guardian in applying for the allow-
ance of his fees? A. Well, he presents an affidavit—of course
giving notice or serving a copy of that on the other parties who
have appeared in the proceeding.

Q. Is*that uniformly the practice? A. Well, I should say
that my understanding of it is, that it is the uniform practice;
whether it has been departed from in particular. cases, that of
course I could not say. :

Q. Is there any rule which requires proof of service of the
affidavit ie services upon the parties, before the surrogate taxes
the fees? A. Yes, sir, that is a rule of the office.

Q. And upon what basis are those fees allowed, upon a per
diem, or with any reference to the size of the estate—or what
generally is the basis of the allowance of special guardians’ fees?
A. Well, I should say generally that the allowance is made with
reference to-the character of the services and the extent of the
estate; it is the same as ascertaining the services of an attorney,
the value of the estate enters into the ascertainment of the value
of those services. Of course, as a practical matter, there are not
so many of those that come before me personally, that I could
say that that is always so; of course I can qualify that by saying
that I know myself of cases where the allowances have been
made with reference to the days employed, with reference to the

days on which services were rendered, that is, $10 per diem.
220 [ASSEMBLY

Q. In the cases of uncontested probates in which perhaps a
large part of the special guardians are appointed in the surro-
gate’s court, what is the basis of the allowance of fees in those
proceedings, if there is any regular basis? A. I should say the
character and extent of the services. .

Q. And if the character and extent of the services should be
shown in any particular case to be limited to a mere attendance
before the probate clerk upon the return day, and listening to
the pro forma examination of witnesses and signing depositions,
what is the usual allowance for that? A. That I could not say;
that only in incidental cases have I any knowledge of.

Q. You would consider, for example, that $250 was rather
steep in a case of that sort? A. Do you mean for a mere attend-
ance one day? ,

Q. Yes, one day’s attendance before the probate clerk? A.
Yes, I think so. ,

Q. $10 is the usual allowance, isit not? A. I think that is the
general allowance.

Q. And anything in excess of that really ought to be explained
by some extraordinary circumstances in the case, ought it not?
A. Yes, either that or possibly by the consent of the parties, and
the extent of the estate.

Q. If all the parties to the estate, other than the special guar-
dian, consent to the fee, can the fee be fixed at practically any
amount? <A. I think it could, but I do not think it ought to.
In answer to that I desire to say—

Q. The question is, is there anybody who watches the special
guardian who watches the infant, other than the surrogate who
taxes his fee? A. I should not think so.
No. 40.] 221

Q. Now, will you inform the. committee, what is the difference
“ta the practice with regard to the appointment of special guar-
dians who are appointed upon the surrogate’s own motion, and
those who are appointed upon the application of the infant over
fourteen, or of his next friend, if he is under fourteen? A. Yes,
after the service of the citation on the infant, if the infant be
over fourteen then the right of the infant to make an application
himself for the appointment of a special guardian is recognized
by the court. If the infant is under fourteen and an application
is made by anyone else, his next friend or anyone, then he has
to give a notice of motion required by the statute of the appli-
cation for appointment. If no application is made for appoint-
ment by an infant over fourteen, or by an infant under fourteen,
then on the return day of the citation the surrogate makes the
appointment on his own motion, of a person of his own selection.
Q. Now, I think it ought to be brought out, Mr. Leary, in order
to satisfy the members of the committee, and also a number of
the members of the bar who have a gross misapprehension in this
regard, that on the appointment of special’ guardians on the sur-
rogate’s own motion, the business of the court requires the filling
up of blanks and the designation of special guardians, and the
nomination is revoked on the return day if it is requested, is not
that so? A. I take it, if a designation has been made and if the
infant is one over. fourteen, or if the infant has a guardian whose
interests are not adverse, then that nominee of that infant or that
guardian would have a right to appear, and I suppose that right
is recognized.
Q. Undoubtedly; but as a mere matter of routine, there-is a

mere filling up of the’ blanks so as to expedite the proceedings
222 [ASSEMBLY

and so-as not to delay the proceedings, and the matter of appoint-
ment is not settled? A.-I do not exactly understand; will you ,
make it plain?

Q. Yes, I will try to make it plain. In this way, where there
are infants in the case the surrogate usually designates some one
to receive the citation on behalf .of the infant,: is not that “so?
A. No, only in special cases, where the infant is under fourteen
only, and where it appears that—in such cases where the infant
is under fourteen, the citation in addition to being served on the
infant, has to be served on the parent or guardian, and if there
is neither of these, the person with whom the infant is residing;
now, then, if it appears that either of these parties who has to
receive the citation in behalf of the infant is the accounting
party, or if he is a party interested in the estate whose interest
is adverse to those of the infant, why then at the issuance of a
citation the surrogate directs some one to receive the citation in
addition to the guardian or in addition to the parent or guardian
or person with whom the infant is residing, and the statute pro-
vides and authorizes that designation.

Q. And that is by virtue of section 2527 of the code? A. Yes.

Mr. Jessup offers in evidence section 2527 of the code, and it
was admitted and given the Exhibit number 20.

The section is as follows:

EXHIBIT No. 20.

Ҥ 2527. ID.; upon infants, et cetera., additional requirements
in certain cases.—Where a person, cited or to be cited, is an in-
fants of the age of fourteen years or upwards, or where the surro-
gate has, in his opinion, reasonable grounds to believe, that a
person, cited or to be cited, is an habitual drunkard, or for any

cause mentally incapable adequately to protect his rights,
No. 40.] 223

although not judically declared to be incompetent to manage his
affairs, the surrogate may, in his discretion, with or without an
_ application therefor, and in the interest of that person, make an
order requiring that a copy of the citation be delivered, in behalf
of that person, to a person designated in the order; and that
service of the citation shall not be deemed complete until such
delivery. Where the person, cited or to be cited, is an infant
under the age of fourteen years, or a person judicially declared to
be incompentent to manage his affairs, by reason of lunacy,
idiocy or habitual drunkenness, and the surrogate has reasonable
ground to believe that the interest of the person, to whom a
copy of the citation was delivered, in behalf of the infant or
incompetent person, is adverse to that of the infant or incom-
petent person, or that for any reason, he is not a fit person, to
protect the latter’s rights, the surrogate may likewise make such
an arias and as a part thereof, or by a separate order, make in
like manner at any stage of the-proceedings, he may appoint a
special guardian ad litem to conduct the proceedings in behalf
of the incompetent person, to the exclusion of the committee, and
with the same powers, and subject to the same liabilities, as a
committee of the property.”

Q. And it is customary, where a person has been so designated
in the absence of that application, that he be designated as the
special guardian on that day? A. Yes, that is right.

Q. Another source of patronage in the surrogate’s court is the
appointment of referees? A. Yes, sir.

Q. Can you enumerate the ‘cases in which referees are ap-
pointed? That would be difficult, perhaps, to do? A. Well, the
character of the cases I can probably indicate. There are two

classes of cases, or rather, I might say three, the accountings in
204 [ ASSEMBLY

which objections are interposed to the accounts of guardians or
executors or administrators or trustees or temporary adminis-
trators, in those cases the code authorizes the surrogate to refer
them and to have the issue absolutely tried by the referee. That
is one class of cases.

Q. And really a reference is had in that class of cases almost
as a matter of course, nowadays? A. Yes, unless the issues are
only of law or of such a character that the surrogate can dispose
of them on his issue of fact calendar. Then there is another class
of references in which the referee simply takes the testimony
and reports it back with his opinion, and that has to go to the
judge who appointed the referee, as in that case it is simply for
the information of the judge.

Q. And all these orders for appointment of special guardians
are entered in appropriate books of record, and also. the appoint-
ment of referees? A. Yes, sir, that is generally the ae of
course there are exceptional cases.

Q. Now, the other appointees of the surrogate’s office are ap-
praisers on transfer tax proceedings? A. Yes, sir. ;

Q. Now, in regard to these various appointees in the office, is ,

‘it the custom in the office, either in the office itself or in any
paper published in the county, is there any rule requiring the
publishing of these appointees? A. No, sir.

Q. And there is no requirement of statute in that regard? A.
No, sir.

Q. And as a matter of practice it has not been the custom to

publish the names of surrogate’s appointees? <A. ‘No, sir.

By Mr. Davis:
Q. Do you think it ought to be a rule? A. I do not see any

objection to it.
No. 40.] 225

Q. It is done in the supreme court? A. So I have been in-

formed.

By Mr. Jessup:

Q. There would be no difficulty in having such a publication
made from month to month or week to week? A. No, sir.

Q. You have testified that the number of clerks in the employ
of the office has not increased materially since 1893; there are
substantially the same number of clerks now, with one or two
expections? A. Well, I do not think they would exceed four,
although I am not certain.

Q. And the salary list has swelled to a very small extent, has
it not? A. Yes, sir, very.

Q. You are familiar with the statements of work done in the
surrogate’s office that are published in January of each year?
A. Yes, sir, ina general way; when they were made, of course
I was familiar with them more in detail.

Q. And they were practically prepared under your supervision
and under that. of Mr. Bonynge? A. Well, they were more
particularly under Mr. Bonynge’s supervision.

Q. And to the best of your knowledge they are accurate state-
ments of the work done in the office? A. Yes, sir, so far as I

know.

By the Chairman:

Q. Published in the Law Journal? A. Yes, sir.

By Mr. Jessup:

Q. It is pursuant to some requirement of the law, isitnot? A.
No, sir, I know of nothing in the law—it is simply a statement of

the work done.
15
226 [ASSEMBLY

Q. It is a report or summary of the report that you have to
make to the county or the city? A. Not at all, no, sir.

Q. I have here, Mr. Leary, merely for the purpose of showing
the character of the development of the business in the office,
the printed statements excerpted from the Law Journal, 1892,
1896 and 1898, and pasted here in parallel columns; and I simply
want to file it with the committee for the purpose of showing the
specific regards in which the work has developed, and the regards
in which the work has decreased. I wanted to interrogate you
with regard to the character of these different functions here
performed in the office. Asa matter of fact, this specifies special
motions heard and disposed of, written decisions, hearing in will
contests, number of folios taken and transcribed by stenograph-
ers, and all that sort of thing, wills contested, ancillary estates,
and soon. Now, as a matter of fact, what can you say, glancing
over this statement, of the particular items of business enumer-
ated therein which the surrogate has the personal responsibility

‘of performing? Now, if you will please look over this little
schedule I. attached hereto, I think you will find that they aré
all enumerated here. It will save you the labor. Will you
please read that over and see if it is correct, as stating the nature
of the work requiring the surrogates personal attention, as re-
quiring some labor on their part? A. Well, I think that sub-
stantially you cover the ground in the summary, although there
may be—

Q. Of course there are incidental cases under all those heads
that are brought to their attention? A. There are real estate
proceedings; and these special bonds which are enumerated here
as surety company bonds, I do not think that is so; what I should

designate as special bonds are bonds that are given by execu-
No. 40.] , 227

tors—the ordinary bonds given by administrators, executors,
guardians and temporary administrators, that is, bonds given by
trustees, bonds given by a freeholder in real estate proceedings,
bonds given under special sections of the code, like 2746, and there
might be a variety of other bonds that I would designate as
special in character, rather than those given by the surety com-
panies.

Q. Well, is it not a fact that all the bonds, that is, a very
large majority of them, given in your court, are surety company
bonds? A. I should not say so.

Q. You do not think so? A. I should say not; J do not want
to be understood as speaking exactly by the card, but I do not
think they bear any large proportion.

Q. Well, don’t the administration bonds now largely fall to the
surety companies? A. I do not think so, but that could be as-
‘certained directly.

Q. From the administration clerk? A. Yes.

Q. With regard to the fixing of the fees of referees, Mr. Leary,
‘can you testify on what basis the allowances to referees are made;
are they on the basis of an affidavit of time actually employed?
A. On the basis of an affidavit generally, and sometimes of a
certificate under a rule of the court as to the number of days
engaged in the business of the reference, the allowance being the
usual fee.

Q. What is the provision of law with regard to the per diem
allowance to referees in your surrogates’ court? A. The same
.as in the other courts, $10 a day.

Q. And it is considered sufficient for the surrogates’ purposes
in fixing the amount of these fees that the affidavit should specify
that the referee was employed on the days hereinafter mentioned
228 [ ASSEMBLY

necessarily and actually in the work of the case? A. That is
indicating the days of the sessions and the time otherwise em-
ployed in the business.

Q. Does the surrogate require the number of hours of each day
that were actually employed? A. I do not think that that is.
generally required.

Q. The same rule obtains as obtains in the Supreme Court?
A. Yes, sir.

Mr. Jessup. There has been prepared by counsel for the com-
mittee an analysis or schedule of these three tables here, show-
ing camparatively the figures with regard to the work done by
the surrogates. The period of one surrogate, 1892, and the period
of two surrogates, taking the years 1896 and 1898, in respect of
the particular services about which the witness has testified,
that the surrogate must give personal attention to, other than
the clerical work in the office, and I desire to have this as a part
of the record in this case as indicating the extent to which the
work has increased under the two surrogates, or the contrary.

Mr. Jessup offered the paper in evidence, and it was admitted:
and marked Exhibit No. 21.

Exhibit No. 21 is as follows:

EXHIBIT No. 21.

SURROGATES’ OFFICE—SUMMARY OF THE WORK FOR:
THE YEAR 1892.

1 Special motions heard and disposed of....... 3,310:
2 Written decisions ............cce eee eee 2,362
3 Hearing in will contests.......... pS Wiaiaielecaxesinrs 261

4 Number of folios taken and transcribed by _

stenographer and bound..............e005 35,79T »
No. 40.] 229

5 Accounts fled. Siadicsabasewiaxwearees ae 1,360
@ Decrees on final accountings................ 1,328
7 Orders and decrees granted, signed and en-
tered, other than decrees on final account-
WES 3 yk eae ges Rae hee eee ewes hes 15,984
8 Folios recorded by recording clerks and other
CLEP ES ocean Baw aeeen Malle ae ae Srten Se atia 221,050
‘9 Folios of records compared (which are all it
wag necessary tO compare).........-.e+eee ih 127,782
10 Folios copied (certificates)...........02eeee 18,585
11 Folios written, compared and certified to fill f
OP OOS aya: satiate wee he's awe areas Be aie S'S: eos een erees i 36,683
12 Wills offered for probate..........--..ee085 1,541
13 Wills, foreign, for probate..............ee0e : 110
14 Wills admitted ...............0. puehulayeatoues ~ 1,247
15 Wills:rejected) oss cin cee se see eae nea sa Rae i 6
16 Wills contested, unfinished January 1, 1892.. sf 13
17 Wills contested, unfinished January 1, 1893.. 11
18 Wills contested, finished during 1892........ 83
19 Depositions of witnesses to wills taken....... - 3,741
20 Letters testamentary granted............... 1,428
21 Ancillary letters testamentary granted...... ny 38
22 Letters of administration granted and issued. ~ 2,766
23 Letters of administration, c. t. a., granted and
2 “MRSUCO cas sie see das tats eee vee dee 2 i. 164
24 Letters of temporary administration issued. . 14
25 Ancillary letters of administration issued.... 15
26 Ancillary letters of administration, c. t. a,

27

ISNUCOS si keeaue Nee Wikia ee Rees 5

Letters of guardianship granted and issued.. . 1,344
230

28 Ancillary letters of guardianship granted and
issued...... dace aecs tenadniadacues
29 Letters of testamentary guardianship issued. .
30 General guardians’ annual accounts filed.....
31 The record room (besides its other business)
handled for lawyers and others investigating
cases, bundles of papers, over.............
82 Orders on compulsory intermediate account-
ings on surrogate’s own motion............
33 Citations on compulsory intermediate account-
ings on surrogate’s own motion...........
34 Searches made .......... cece ccc eeccecceees
35 Petitions examined by searcher.............
36 Executor’s oaths prepared..............0.05
37 Oaths and acknowledgments administered
(probate department) sia Catassind oe wee
38 Sureties on administration bonds examined
and accepted ......... cece cn ses esersoeece
39 Administration petitions prepared.......... ;
40 Oaths and acknowledgments (administration
department). «6 0c0w sees ameewes wwii
41 General guardians’ petitions drawn.........
42 Guardians’ annual accounts filed............
43 Guardians’ petitions filed................06.

44 General guardians’ bonds drawn and ap-

45 Sureties on general guardians’ bonds exam-
ined and accepted. ..........ccc eee eeceees

46 Special bonds approved...........csceseuees

[ASSEMBL¥

48
1,462

78,000
582
582
713

1,062
2,532

14,326

5,400
2,500

15,000
800
1,462
1,553

1,406

2,812
96
No. 40.] 231

47 General guardians’ oaths and acknowledg-

ments administered and taken............ 5,918
48 Quarterly returns of the estates of testators

liable to tax made to the comptroller...... 610
49 Quarterly returns, etc., of estates of intestate

liable to tax made to the comptroller...... . 55
50 Notices prepared and served of confirmation

of appraisers’ reports in collateral tax mat-

TODS: 20.2 se eewdiey sense ya ee ee Wa eee ete Ss 1,825
51 Notices prepared and served of assessments

and fixing of tax.............. Blow dese 2,205
52 Amount of taxes certified to comptroller as as-

sessed and fixed.......... cc cece e ween $1,000,000
53 Inventories filed ........... eee eee eee eens A 551

54 Orders for claims granted..............000. 1,099

SURROGATES’ OFFICE—SUMMARY OF THE WORK FOR
THE YEAR 1896, PREPARED BY EDWARD W. BON-
YNGE, DEPUTY CHIEF CLERK.

Special motions heard and disposed of........... 8,647

Written decisions ........ cece eee e ete e ee eees 2,762
Hearings in will contests............. 00 eee eeee 497

Number of folios taken and transcribed by stenog-
TAPHOLS 5 cog ows Mee HAG. BAe ee 61,421
Issues of fact on accountings in 1896............ 64

Issues of fact remaining on calendar January 21,

DL Gare ee an ere frre een ce ee ae eee ee aye 14
Hearings on issue of fact.......... 0c eee ee eevee 93
Wills contested unfinished January 1, 1896....... 26

Wills contested unfinished January 1, 1897....... ae 18
232

Wills contested finished during 1896.............
Wills offered for probate ..............0-2 ee eee
Wills, foreign, for probate............. cece wees
Wills admitted ...............0. 5000. eaeres cams
Wills rejected! wcasicwessca. eee cet seas eed ee wise es
Depositions of witnesses to wills taken..........
Letters testamentary granted ............. iets
Ancilliary letters testamentary granted..........
Oaths and acknowledgments administered (pro-

bate department) ............cc cece cence lees
Accounts filed ....... ccc cece cece secs c cen wenes
Decrees on final accountings .............00000.
Total orders and decrees signed and entered......

Folios recorded by recording clerks and other

Clerks 325.2 cidiso G no eet eamia ta en + aeeceaea an
Records compared (folios) .......... cece eee eees
Folios copied (certificates)...........0ceceeeeeee

Folios written, compared and certified to fill or-

Letters of administration, c. t. a., granted and

ISSUE . os exes Gane Kies wins we oe a eee wee
Letters of temporary administration issued.......
Ancilliary letters of administration issued........
Ancilliary letters of administration, c. t. a., issued.
Petitions prepared ............ engi ls Sue Guranteed

Sureties on administration bonds examined and ac-

Oaths and acknowledgments (administration de-
partment) +... cee ccc cece eter eee rete ene eees
Letters of guardianship granted and issued.......

‘[ASSEMBLY

138
1,864
15
1,820
-6
5,268
1,711
45

11,724
1,752
1,638

20,917

301,780

. 120,090

14,476

42,844
3,065

128
32
No. 40.] 238

Ancilliary letters of guardianship granted and is-

BUCO .i:tiaris tame agoaheant ee wae eo naarree-oaeee 35
Letters of testamentary guardianship issued..... s 25
‘General guardiany annual accounts filed......... 3,900
Guardians’ petitions filed................ 2. eee , + 1,740
General guardians’ bonds drawn and approved.... 1,421
Special bonds approved .............ccee cence 211
‘General guardians’ oaths and acknowledgments

administered and taken .............ceeeeeeee 5,800
‘Orders on compulsory intermediate accountings on

surrogate’s OWN MOTION ...........ec sere caer 780
Citations on compulsory intermediate accountings /

on surrogate’s OWN MOtION ..............eeeee “2,340
Inventories filed ............- ble ay uses ares car 415
Orders for claims granted ...........0.ceeeeeeee i 1,115
SCALP CHES TAGS eis sce uel 0 chica de seas gna aly are shaw re aratcnis ales « 1,068
Petitions examined by searcher................. ' 1,556
Quarterly returns of the estates of testators liable

to tax made to the Comptroller of the State of \

New York and to the comptroller of the city of

ING WOOP seo aie etic seid varede ta ee sabe ecelemeea usher She sade 1,777
Quarterly returns, etc., of estates of intestates

liable to tax made to the Comptroller of the

State of New York and to the comptroller of the

city of New YOrk c.c0 score nesses sees eee uas 3,056
Notices prepared and served...............0000. 11,650
Amount of taxes certified to Comptroller as as-

RORNed Mind: fixed, samrssewresvarxsonees catanss $1,200,000
Amount of property recorded taxable (no orders

entered) gpa shied Mime Sa ae Saloons $10,315,000

SO
234

[ASSEMBLY

BUSINESS OF THE COURTS.—SURROGATE’S OFFICE.—
SUMMARY OF THE PRINCIPAL WORK FOR THE
YEAR 1898, PREPARED BY EDWARD W. BONYNGE,

DEPUTY CHIEF CLERK.
Special motions heard and disposed of..........
Written decisions ..............6. Rivet wineaen ets
Hearings in will contests ................2e00e
Issues of fact on accountings in 1898........ jaar

Issues of fact remaining on calendar January 1,

Hearings on issues of fact..............eeeeeee
Wills contested, unfinished January 1, 1898.....
Wills contested, unfinished January 1, 1899.....
Wills contested, finished during 1898...........
Wills offered for probate........... 0. cece ee eee
Wills, foreign, for probate ..............2eeeee
Wills Gdmilted 4) .case vase hecarsarnanreheuees
Wills rejected ........ cc cee cece eee e ween eaes
Depositions of witnesses to wills taken.........
Letters testementary granted................5.
Ancillary letters testamentary granted...........

Decrees admitting wills drawn by probate depart-

Oaths and acknowledgments administered (pro-

bate department)........... cece cece cece eeee
Accounts filed 2... 0... cc cece cece eee e ee ee eee
Decrees on final accountings ..................
Total orders and decrees signed and entered.....

Folios recorded by recording clerks and other

3,801-1 -

2,953-2

336-3:
43

74
33

104
1,856
95

1,726-5

6-6
5,427
1,659
34

1,582-5

11,276
1,735

_ 1,769-7

21,440-8

294,369
No. 40.] 235

Records compared, folios ........... cece eeeeee
Folios copied (certificates)............cc eee eeee
Folios written, compared and certified to fill

OTL OTS iid osc ee ihe eiacia cela Sag aseree Rita ved sl esos coceaae ne akINED
Folios, copy wills compared and certified........
Letters of administration granted and issued....

Letters of administration, c. t. a, granted and is-

Letters of temporary administration issued......
Ancillary letters of administration issued........
Ancillary letters of administration, c. t. a., issued.
Administration petitions prepared........ sarees
Sureties on administration bonds examined and

ROCEPCE. duces caidas varswes ce mama dowels owiete
Oaths and acknowledgments on bonds (adminis-

tration department) ...............e eee aces
Petitions prepared by administration department.
Petitions verified before administration clerk... ..

Renunciations prepared by administration depart-

Letters of guardianship granted and issued......

Ancillary letters of guardianship granted and is-

PS UCGe icvevo-tercastenalercite any rata dotara ova tstuleeenetare ree eaeresiaiess :

Letters of testamentary guardianship issued......
Decrees prepared by general guardian clerk......
General guardians’ ‘annual accounts filed........
Notices to delinquent guardians ...............
Notices to sureties on guardians’ bonds.........
General guardians’ decrees entered ............
General guardians’ bonds drawn and approved..

Special bonds approved..........eceeeeecesenen

135,848:

13,487

49,000
17,500:
2,917

123.
17
19:
13.

1,950.

5,834.

11,668
1,950:
5,850:

1,050
1,327

53:

35.
1,393.
4,225.
1,520
1,060
1,493
1,459

280-9»
236

General guardians’ oaths and acknowledgments
administrated and taken ...........00ceeeeee
Orders and compulsory intermediate accountings
on surrogate’s Own MOTION...........ceeeeees
Citations on compulsory intermediate accountings
on surrogate’s own motion..........eeeeeeees
Inventories filed .......... cece cece ee eee eee
Orders for claims granted............eceeeceeee
Quarterly returns of estates made to the comp-
troller of the State of New York and to the comp-
troller of the city of New York as follows:
POSTALG: so -chersns ces esie ae mere Sean aes ea Romine aie
Intestate ............56- aay seh eva saimaniees Ware isle shee aes
Foreign’ wills: so c.is.2 seis. sie agave die viele ton so ereiene Bess
Notices prepared and served............. ania
Amount of taxes certified to comptroller as as-
sessed and fixed (orders entered).............
Amount‘of property reported taxable (no orders
entered): ccsincsucsareaiaein on ve eee wewerew eine

[ASSEMBLY

4,731
175
2,330

345
1,033

1,620
3,089
84
12,500

$1,136,990 23

$169,579 89

 

I—TAKING THE REPORT OF BUSINESS DONE FOR THE
YEAR 1898, THE FOLLOWING ITEMS ONLY, IN GEN-
ERAL, ARE SUCH AS THE SURROGATES PERSON-
ALLY HAVE SOME LABOR IN CONNECTION WITH.
THE OTHERS REPRESENT CLERICAL SERVICES,
AND CLERICAL, WITH BLANKS AND BLANK REC-

ORDS, TO SOME DECREE.

1. Special motions heard.........These are not necessarily

litigated.

2. Written decisions thereon..... Decision books will show the

labor.
No. 40.] 237

38. Hearing in will contests...... This means simply the ap-
pearances of the _ con-
tested will cases upon the
contested will calendar, and
not the days that testimony

is actually taken.

4, Hearing on issues of fact.... These are, in most cases, con-
tested accounts too small

to send to referees.

5. Wills admitted.............. -.Here, the labor is simply to
sign decrees -prepared in
book form, the regularity of
proceeding being left to
probate clerk.

6. Wills rejected................ All the work here is included
in 2 and 3 above, ex-

cept the signing of decree.

7. Decrees on final accountings....If the accounts are not con-
tested, they require no ex-
amination from the surro-
gate personally; if they are
contested they go, in nearly
all cases, to referee, and if
his report is not excepted
to, they require no examina-
tion, and if exceptions are
filed, they come in under 1
and 2 above.
238 [ ASSEMBLY

8. Total order and decrees......... Thousands of these decrees
are in book form; for ex-
ample, this statement of

1898 shows:

Decrees admitting =

Decrees for letters of
administration ... 2,917
Decrees prepared by

general guardian

Clete... a sesnas 1,393
Orders for claims
granted... ...... 1,033

Then there are not reported:

Orders appointing ref-
erees, made out by a clerk
in the office upon printed
blank.

Orders appointing special
guardians in book form,
made out by clerk.

Orders appointing ap-
praisers and many others,
purely formal and need only
the time of signing same.

9. Special bonds approved....... As most of these bonds are
surety company bonds, this
is not a very great labor.

Note.—It is to be noted that in these lists the number of
special appraisers, appraisers and referees appointed are not set
forth.
No. 40.] 239

II.

Submitted below is an analysis of the three years (based upon
tthe reports of deputy chief clerk, published in the Law Journal)
1892—-when there was only one surrogate, 1896 and 1898—when
there were two surrogates.

There may be errors in the print, and it must not be forgotten
‘that a great effort is made each year by the author of the report
to show an increase in the work over the preceding year. More-
‘over, each department is called upon for its figures, and of late
years, doubtless, they strive to make them as large as possible and
probably give estimates—especially in such totals as “orders and
decrees” signed—yet, notwithstanding all such elements in
dthis “general estimate,” it is astonishing how little more the

two surrogates do than one did formerly.

Period of

one surrogate. Period of two surrogates.

Special motions heard and

disposed of ............ 2,310 ' 3,647 3,801
‘Written decisions ........ 2,362 2,762 » 2,953
Hearings in will contests. . 261 479 326
Issues of faet on account-

ings....... Geen Naelaw diese not reported 64 43
Hearings of issues of fact.. ........ i 93 74
‘Wills offered for probate

domestic and foreign.... 1,651 1,939 1,951
‘Wills contested unfinished

at end of year.......... 11 18 19
‘Wills contested finished

during year ............ 83 138 104
‘Wills admitted ........... 1,247 1,820 1,726

‘Wills rejected ............ 6 6 6
[ASSEMBLY

one surrogate, Period of two surrogates.
1892. 1896. 1898,

i 240

Period of
Accounts filed ........... 1,360
Decrees on final accountings 1,328

Amount of tax certified to

comptroller... ......... $1,000,000
Letters testamentary

GOPANTE foes cies ces 82s 1,428
Letters of administration

granted... ....... ee eee 2,766

Orders on compulsory in-

termediate accountings

on surrogate’sown motion . 582
Orders for claims granted. 1,099
Inventories filed .......... 551

Oaths and  acknowledg-

ments (probate depart-

MENG) ss Kesar waieaes 14,326
Oaths and  acknowledg- \

ments (administration de-

partment)... .........8 ~ 15,000
Administration petitions

prepared .......---.e0s 2,500
Total orders and decrees

signed and entered...... 17,312

1,752 1,735:
1,638 1,769:

$1,200,000 $1,136,990:

1,711 1,659-

3,065 2,917

780 5 5

1,115 1,033:
| ALB 345.
11,724 11,276:
13,984 11,668

2,168 1,950:
20,917 21,440

 

Q. In your judgment, without looking at the memorandum,

has the work in this county increased or decreased since 1892?

A. I should say it had considerably increased.

Q. Have you anything in your mind which would sustain that?
A. Simply the tangible fact that I have felt the pressure.
No. 40.] 241

Q. It has increased the pressure on you? A. Yes, without
being able to specify the particular things, in some things there
has been less and in others there has been more, but the increase
has been general, taking it on an average, there has been an in-
crease every year.

Q. Well, taking for example the motion calendar as a basis,
has there been a substantial increase in the number of motions
argued and disposed of? A. That I cannot say.

Q. Has there, in respect to contested will cases, been an in-
crease in the number of cases tried and disposed of? A. That
I could not say without reference to the records.

Mr. Davis. This table here shows, the first figures, special
motions heard and disposed of, period of one surrogate, 1892,
3,310; period of two surrogates, 1898, 3,801.

Q. Unless the executors of an estate require it, Mr. Leary,
there is no provison in the code or in the'rules of the court re-
quiring any orders to be entered fixing the fees of inventory ap-
praisers, is there? A. No, sir.

Q. Unless it is taxed at the instance of the estate, no entry
is made in the recordr of the court of the amounts which the
appraisers’ receive? A. No, sir, because we have not any basis
on which to make it.

Q. Precisely? <A. Yes, sir.

Q. In your judgment as an expert on such matters, would any
useful purpose be served by a modification of the existing sec-
tion of the code, such as would require executors to secure such
a taxation in all cases of the appraiser’s fees, for example an
amendment which should say, “ And no executor or adminis-
trator shall be credited upon his accounting a disbursement of

16
242 [ ASSEMBLY

this character unless it shall have been so taxed by the surro-
gate?” A. I should think so.

Q. That would be a most important safeguard in your judg-
ment, would it not? A. I should think it would.

Q. Would that largely increase the duties of the surrogate,
the work of the surogate? A. Well, I should not think it
would very much increase them, because the estates in which
appraisements are had, while I do not know the proportion which
they bear to those in which they are not had, still in a great
many estates no appraisements are had at all, and no inventories
are filed.

Q. The committee would very much like your judgment upon
this point which hias been suggested in the prior inquiry here.
Should the law be amended so as to provide that the appraisal
had in transfer tax proceedings, should be a sufficient appraisal
for all inventory purposes under chapter 18, would not that meet
every purpose that an inventory appraisal now meets? Does not
the transfer tax appraisal disclose the character and amount of the
estate as fully and more conclusively than the ordinary statutory
appraisal? A. It ought to, because the inventory there—that
is, if the appraisal is properly had there, it would involve a closer
scrutiny, a more actual ascertainment of the real situation.

Q. And were such a condition to exist as that the transfer. tax
appraisal would take the place of the ordinary appraisal, it might
facilitate the collection of the tax by the State, and the fixing of
the tax, because it would put a premium on voluntary tax proceed-
ings? A. They have the benefit of that now, and I suppose that,
assuming there is a closer scrutiny, as I suppose there is, with
reference to the character of the estate and the extent of it, with
reference to the collection of the tax you would certainly get

nearer the actual value of the estate and its extent.
No. 40.] 243

Q. Still there is no premium on voluntary appraisals now, for
the reason that the estates may be put to double expense in eight-
een months. A. No; I do not think there is any inducement for
that reason. ~

Q. Are any of the employes of the office now on the pay-roll,
to your knowledge, engaged actively in the practice of law in this
city? A. Not to my knowledge.

Q. Asa matter of fact, so far as you know, they render services
during the working hours of the day as required by the rules of
the office? A. Yes, sir; I think that they, taking all the clerks
together, I think as a whole, they do it. Of course I cannot tell;
I am not present in the different departments all the time.

Q. But so far as the working and the efficiency of the depart-
ments are concerned, over which you have oversight, that is satis-

factory to yourself? A. Yes, sir.

By Mr. Davis:

Q. How do you keep records of attendances, or don’t you? A.
The general attendance—the recording clerks are’ obliged: to note
the time of their appearance. t

Q. How about the probate department? A. Then the rest of
the clerks—why, generally I go around in the mornings to see if
they are in; sometimes, however, I can’t do that. |

Q. Do you keep any tally about whether they are late or
whether they leave ahead of time? A. No; I do not.

Q. Do you think it would be a good thing to do? A. I do not
know who is going to do it. I cannot do that and look after my
department from 9 o’clock in the morning until 4 0’clock in the
afternoon.

Q. Then you do not think that would be a good plan? A. No;
1 do not think it would be a good plan, ,
244 [ ASSEMBLY

Q. Are you familiar with the rules and procedure in the certifi-
cation department of the office; that is, where you get-certified
copies of orders? <A. Yes, sir. ‘

Q. What is-the rule in regard to the aling © of orders for certified
copies? There is'a book kept? A. Yes, sir; there is a book kept.
Those applications are made to the clerk of the court, Mr. Mc-
Laughlin; and there is a book there which was a device of his
own, and in that book there is a requisition form to be filled out
by the applicant.

Q. The date of the receipt of the order? A. Yes, sir; there is
a requisition paper to which is attached a stub, and they are all
included in this book, and any one wanting a certified copy of a
paper has to sign that requisition, and then there are entries
made on the stub to identify it and connect it with the requisition,
and then that requisition is taken and passed in to the copyists,
and then the copyists return the copy to the clerk, and an entry is
made on that stub.

Q. Of the date of that return? A. Yes, sir; of the date of that
return and of the amount, and the amount charged is on the
requisition and on the duplicate.

Q. You have four copyists, have you not, in the office? A.
Yes, who supply these copies on these requisitions.

Q. Do you know what average length of time is required in
complying with requisitions for papers? It runs about a week,
does it not? A. I really could not say that; I do not think that it
is as long as a-week. Yiou see we have only four copyists; some-
times the copies can be furnished more promptly than others;
sometimes it depends upon the character of the paper. ‘What the
average time is for the filling of these requisitions I do not know;
.Mr. McLaughlin is the one who could tell you that, and he is,

home sick.

t
No. 40.] 245 -

Q. Are the fees charged based upon the folios entirely? ‘A.
Entirely; yes, sir.

Q. There is no system of fees in the office by which expedition
in securing copies can be secured, is there? A. No, sir; none

whatever.

EDWARD W. BONYNGE, called as a witness, being duly

sworn, testified as follows: .

By Mr. Jessup:

Q. You tare the deputy chief clerk of the surrogates’ office in
this county, are you not, Mr. Bonynge? A. Iam.

Q. Will you state to the committee, briefly, what your duties
are as such deputy? A. In order to state fully what my duties are
I would have to make a preliminary statement; and that is that
all the papers, or substantially all the papers that appear
in cases on the motion calendar, are sent to me, with the exception

. of those in which decisions have been reserved or which are sent
to the collateral tax department; and subsequently when orders
and decrees are entered, those papers are sent to the record room
with the appropriate orders and decrees, to be filed away. The
decrees when noticed for settlement, usually come to me, substan-
tially all decrees on accountings and decrees admitting wills to
probate in contested proceedings, and orders of reference and
orders appointing special guardians and orders appointing apprais-
ers, those come to me.

Q. That is, statutory appraisers? A. Yes, that is statutory
appraisers, not the collateral tax department appraisers.

Q. Those go to the head of the transfer tax department? A.
Yes, sir; I look over those decrees and see that all the jurisdic-

tional facts have been—at least I see that the surrogate has
246 [ ASSEMBLY

jurisdiction; I examine the petition and see that all the parties
have been properly cited or have waived the issue and service
of a citation, and that all the attorneys in the icase have had
due notice of the settlement of the decree, If the decree is not
in proper form I call the attention of the attorneys to the fact
and have the decree in proper form before sending it to the
surrogate. Then, in regard to the taxation of the fees of the
attorneys, if their affidavits do not comply with the rule—Rule
22—T call their attention to that fact and have the bills amended
or corrected before I send them to the surrogate; and also see
that all the parties in interest who appear by attorney have had
due notice of the taxation of these costs. The same would apply
to the fees of special guardians and referees; they are required
to have admissions on them from all the parties who appear in
the proceedings. When the decree is ready to be sent to ithe
surrogate I make a little memorandum and attach it to the
decree, which also has attached to it the bills of costs and the
affidavits of the special guardian and the referee; and then the
papers go to the surrogate to have him tax the fees. When the
_ fees are taxed then the decree is returned to me, and the blanks
are filled up, either by the attorneys or by myself. I see that
the commissions are the proper commissions of executors, trus-
tees, administrators and general guardians. When the decree
is ready to be signed I send it to the surrogate for his signature.
Also in accountings, where there has been no citation issued,
those decrees and papers come to me in the first instance, and I
see that the surrogate has jurisdiction and that all the parties
are before the court, and then send them to him for his signa-

ture. The same procedure is adopted with regard to decrees
No. 40.] 247

on contested probate cases. When, as I stated before, the de-
‘crees are signed, the papers are then sent to the record room
with the decrees, to be filed away. We keep an index of all
papers sent to my department, and also we have to keep an index
of every decree and order that is signed.

Q. One of the character of papers that you said passed under
your scrutiny were those relating to these statutory appraisals.
What is the practice in the court with regard to the allowance
of the fees to the appraisers in those proceedings? Has it been
uniform? A. Well, the practice with regard to appraisers of .
personal property?

Q. Yes. A. Where the counsel for the estate is unwilling to
pay the appraiser the fee required he has a right, of course, to
have the fee taxed by the surrogate. In that case, if the ap-
' praiser makes the motion, he is required to give notice to the
attorney for the executor or administrator of the application
for taxation of his fees. If he does not make the motion, but
the attorney for the estate does, he gives the appraiser notice,
and then the appraiser submits his affidavit of services, showing
what services he rendered, and asking for a specified sum to be
allowed him.

Q. What is the character of this affidavit of services that is
required? A. Well, in some cases the appraiser simply states
that he has been occupied so many days in the performance of the
services; in other cases he is required to state in detail, showing
the hours as well as the days on which he was so occupied.

Q. Will you please state what you mean, in some cases he is
required to do the one and in some cases the other? A. There

is a rule, 22, of the surrogates’ court which requires attorneys
248 [ ASSEMBLY

in all cases where they ask for costs and where services are
rendered in preparing an account, to show in detail their serv-
ices on each day in preparing the account, and that same rule
is made applicable-to special guardians, and in a degree to
referees, and it was thought proper that the appraisers also
should be made to comply with that rule; but the practice seemed
to differ in the court; Surrogate Fitzgerald required a detailed
statement of the services. .

Q. In all these cases? A. In all these cases. I made a mem-
orandum in regard to that matter in 1894, and he wrote upon it
that they should be required to detail their services and state
the number of hours occupied on each day and should specify the
days.

Q. So that there were practically two lines of practice existing
in the court at the same time; that on one side such exactitude
and fullness of detail was required and on the other side it was
not? A. Well, I called both surrogutes’ attention to this memo-
randum, and one of the surrogates required the appraisers to

comply with that rule——

By the Chairman:
Q. Mr. Bonynge, have you that memorandum? A. Yes, sir.
Q. Could you produce it? A. I have it here under the sub-
poena. -
Q. Will you produce it? -A. Yes. I will just state thdt the
reason I kept this memorandum—it was my practice under Sur-
rogate Ransom, that is, he required me to keep all memoranda
that I sent to him in regard to taxation of fees or in regard to

anything else, and while he was here I kept those memoranda.
No. 40.] 249

By Mr. Jessup: ~

Q. What do you mean by memoranda; do you mean references
to the statutes or laws? A. No; suggestions. They accumu-
lated so that I had several very large bundles, and when Surro-
gate Arnold came in I thought I would discontinue keeping
them, as I was not required to keep them by either Judge Fitz-
gerald or Judge Arnold. The object of Judge Ransom in _re-
quiring me to keep them was in case anything went wrong he
could hold me responsible for any act of mine in making sug-
gestions, and which he, I am glad to say, never had occasion
to do. I kept this memorandum particularly because there
seemed to be a discrepancy in the practice, and I thought that
attorneys might think that I was acting strangely in one case
to require the appraisers to make a detailed statement and in
another case not to make a detailed statement.

Q. What is the character of that memorandum? A. Well, it
is nee

The Chairman. I would like to have it spread upon the record.
‘By Mr. Davis:

Q. This memorandum was one that you submitted at a certain
time? A. Yes.
By the Chairman:

Q. In a particular case? A. Yes; ina particular case.

By Mr. Davis:

Q. Well, do you keep a like memorandum in every case? A.
Well, I do not keep them now. I make a memorandum in every
case in which it is necessary to make one.

The Chairman. I would like to have that memorandum read,
Mr. Bonynge, if you are willing, and spread upon the record.

The paper was marked Exhibit No. 22.

The witness then read the memorandum, as follows:
250 [ ASSEMBLY

EXHIBIT No. 22.
November 14, 1894.
“Est. Grace G. Roosevelt:

“The appraisers have noticed the annexed affidavit for taxa-
tion of their fees, and each asks $75, or $150 between them. No-
tice of taxation has been waived by the attorney for the execu-
tors.

“TJ told the appraisers presenting the affidavit that in order to
protect the surrogate, it ought to appear in detail what services
were rendered on each day in the appraisement, and the value of
the estate should appear. I do not think it is sufficient to say
that they ‘ necessarily expended fifteen days in the matter.’ That.
is a conclusion which the court is to determine from the facts.
Rule 22, with regard to attorneys seeking counsel fees, and the
bill of costs itself require detailed statement of the services per-
formed on each day, so as to enable the surrogate to judge from
the facts whether he can properly allow what is claimed. Cer-
tainly no exception should be made in the case of appraisers, in
fact the rule should be more stringent in regard to them, because
the only party, other than the appraisers before the court is the
executor or administrator, the parties in real interest not being
before the court at all. Besides, it might be deemed policy on
the part of the attorney for the executor or administrator of an
estate not to object to the appraisers’ fees, and really whether
he does or not does not relieve the surrogate from ascertaining
to his. satisfaction that proper services have been rendered for
the fees demanded. The appraisers are not necessarily entitled
to $5 a day, they are entitled to not exceeding $5 a day in the
discretion of the surrogate, and in many cases it may not be

proper to allow the maximum of $5 a day, the estate may be too
No. 40.] 251

small to stand it, or the services may be too slight on each day
to warrant it. How can the surrogate decide what should be
allowed unless he has a detailed statement of the services and
knows the value of the estate and the nature of the property
appraised. Strictly, the hours occupied on each day should also
be given.

“Heretofore appraisers have seldom applied to the court, or
have been compelled to do so, for the purpose of taxing their
fees. Many lawyers now feel that section 2611 of the code, as
amended in 1893, requires the appraisers’ fees to be taxed by the
court, and will not advise their clients to pay before such taxa-
tion.

ee therefore, call your honor’s attention particularly to this
matter. The appraisers ought not to complain if they have to
show in detail their servives, especially when it tends to aid the
surrogate in doing what is just and proper, and thereby prevent-
ing adverse criticisms of the surrogate by attorneys and parties
in interest. The surrogate would probably be the only sufferer
by such criticisms, the appraisers being shielded by the taxation.
Of course, no one expects them to take less than what is allowed.

“JT told the appraisers presenting this affidavit that I should
have to call your honor’s attention to these things, and that in
protecting the court the appraisers were protected as well.

E. W. B.”

“ Admission of service” is in the eyes of most attorneys a
convenient way of throwing responsibility upon the -court and

relieving their own consciences.

The Chairman: I think that is a most valuable suggestion to

the committee.
252 [ ASSEMBLY

By Mr. Clarke:

Q. Was that memorandum written before the Harriott case
in 145 N. ¥.? A. Yes, sir.
. Mr. Clarke: The Court of Appeals singularly agreed with your

views.

By Mr. Davis:

Q. How did it happen that you wrote that out instead of com-
municating it verbally? A. Because it is always my practice to
write my views to the surrogate ‘in these matters, and because it
is not always convenient to see the surrogate, and I thought it
better to have it in writing, especially in this case.

Mr. Davis: It is a most excellent thing.

Q. I understand you to say that this suggestion made by you
that you detailed awhile ago was thereafter adopted? A. Judge
Fitzgerald thereupon returned this memorandum to me with this
statement indorsed upon it by him: “A detailed statement of
the services rendered on each day respecting which the appraisers
claim their compensation should be submitted before I can tax
their bill. F. T. Fv

By Mr. Jessup:

Q. And that has been the practice in that regard? A. And
that has been the practice by Judge Fitzgerald ever since.

Q. I want to ask you, Mr. Bonynge, in regard to these state-
ments that are printed in the January Law Journal every year,
of business done in the surrogate’s court. This has been pre-
pared generally by Mr. Leary and yourself, has it not, each year?
A. Well, I prepared it from reports made out by the heads of de-
partments.

Q. They have been prepared by you, then? A. Yes, sir.
No. 40.] 253

Q. Under your personal supervision? A. Yes, sir.

Q. And you usually read the proofs? A. Yes, sir.

Q. So that they are correct? A. Yes, sir.

Q. And any deductions which the committee may make by
comparing the figures under certain heads are accurate deduc-
tions? A. Yes, sir, I should think they would be substantially
sO.

Q. You are not able to say, simply from your recollection or
knowledge of the work, whether there has been a substantial in-
crease of the business done since the time of one surrogate in
this county? A. Well, I think I have a little more business in
my department than formerly, if that would indicate it.

Q. Has the work doubled or increased only a small percentage?
A. Well; I do not think the increase has been so great, that is,
from looking over these statements I should not think it had
been very great; probably in some years there would be an in-
crease in some directions and a decrease in other directions, but
substantially the amount of work would not vary very much.

Q. Is there, in your judgment, any necessity for the election
of a third surrogate? A. I think there is enough work for three
or four surrogates if the surrogates did the work that certain
clerks do—the work that Mr. Leary does is the work that a sur-
rogate ought to do, and the work that the law assistants do is
work that a new surrogate ought to do himself; if you look at
it in that light, I think there is work enough for four surrogates.

Q. But on the basis of the work heretofore done and on the
lines of the work done in the last eight or ten years, the work
has not doubled in the last eight or ten years? A. No, sir.

By the Chairman: ,

Q. I do not quite understand the necessity for additional sur-
254 [ ASSEMBLY

rogates. Do you mean that the surrogates are throwing the’
work that they ought to perform, upon others? A. I do not
see how you can get out of it.

Q. You do not mean that they are delegating their judicial
functions to others? A. No, I do not mean that, but the work
the law assistants do and Mr. Leary does, I should think, that is,
most of it, should be done by the surrogate himself, if the State

can afford to have more surrogates.

By Mr. Davis:

Q. That is, the examination of the law and the study of the
facts and such other things as are necessary, which are involved
in the determination of a question, the surrogate now has to rely
upon Mr. Leary, or some of his assistants, to do for him? A. I
think that in the examination as is done by Mr. Leary and
others—that going through that very work would have an
effect on the surrogate’s own mind which might lead him to
this conclusion or that conclusion, whereas if he did not do it,
it might not make such a great impression upon his mind, and

he might come to a different conclusion.

By Mr. Jessup:

Q. How many years did you say you had been in the office, Mr.
Bonynge? <A. This is the eighteenth year.

Q. And the present system of rules of the surrogate’s court
in this county has grown up during that period very largely,
has it not; as embodied in actual printed rules? A. Well, they
have been changed and developed.

Q. Modified and developed? Yes.

Q. Under whose administration did these rules come into use
as published rules? A. I think they were in vogue at the time
that Judge Rollins came into the office, in 1882,
No. 40.] 255

Q. Do you remember the number of rules then? A. No, sir,
T do not remember the number, but they have been changed sub-
stantially since then, and grown in number also.

Q. How is it in regard to these rules, do they all of them em-
body provisions of the code, or are they all of them merely local
in their character? A. Well, I could not say that ee all of
them embody provisions of the code.

@. And there do not any of them embody principles set out in
the code, do they? A. That I could not say.

Q. Well, for instance, the provision that final decrees cannot
be entered until certain contingencies happen, is that based
upon any requirement of the code? A. No, that is merely to pro-
tect the infants and the parties, for instance, where the rule
requires that no decree shall be entered except upon the report
of a general ‘or special guardian, and upon due notice to him
as well as to all the other parties, which would come in under
another rule, Rule 22.

Q. You think the rules of the court are as simple as they might
be, Mr. Bonynge? A. Well, some attorneys find fault with the
rules, they say that they do not understand Rule 10, for instance,
they seem to think that there is some trouble about understand-
ing it, but I think if you devote an hour or two to studying that

rule, you may get a proper idea of it.

By Mr. Davis:

Q. Is the affidavit of regularity still required? A. Yes, sir,
that is,-it is required in all cases where all the parties have not
waived the issue and service of citation.

Q. Do you think that is a proper provision? A. I think it is

an aid to the court and it causes the attorneys to be more careful,
256 [ASSEMBLY

\

By Mr. Rogers:

Q. What is Rule 10, does Rule 10 discuss section 829 of the
code? A. That is in regard to the appointment of special guard-
ians, what should be contained in the petition and in the affi-

davits.

By Mr. Jessup:

Q. Of course the reason for the rule is simply that the special
guardian of the infant shall never be appointed upon the motion
of a proponent or of an accounting party, that is obvious, but
are there not a great many cases where the appointment might
be made upon the nomination of the parties where the case might
be expedited? Do you think that is a necessary and essential
rule in all cases? A. Well, in some cases, for instance, an ac-
counting party might be the father or mother of an infant, and
it would not do to appoint a special guardian upon the applica-
tion of the father or mother in that case, because the special
guardian would have to pass upon the account of the parent,
and it would be improper to allow him to select his own special
guardian to pass upon his own account, or the parent might
otherwise have an adverse interest.

Q. But does not the report of that special guardian always
pass under the personal scrutiny of the surrogate with regard to
the rights of the infants, and does not the account itself pass
under the scrutiny of a referee, as a rule, appointed by the surro-
gate on hisown motion? A. Well, the surrogate could not begin
to do that work, to scrutinize the accounts with regard to the
rights of infants, and attend to his other duties as well ; you
would require two or three new surrogates for that purpose

alone. :
No. 40.] 257

Q. What is your opinion of the rules? A. I think the rules
-are about right.

Q. And they are framed for the expedition of business, on the
whole, are they not? A. Yes, sir; and if it were not for the
rules I think we would be in a little chaos here; certain things
would go through without notice to A, B and C, and there would
be orders to show cause why this thing should not be done and
why that thing should not be done, and where there is a-strict
compliance with the rules there would be no necessity for any
such orders to show cause; and J have always thought that at-
torneys should not find fault with a strict compliance with the
rules, because it saves time in the end and benefits litigants and
attorneys as well, and saves a great deal of time to the court.

By Mr. Davis:

Q. Were not the rules very much enlarged after Surrogate
Rollins’ term of office? My recollection is that we had about half
as many rules? A. I do not remember the rules before he came
into the office.

Q. I mean after he came into the office? A. No, they were not
increased—only very slightly, probably one or two or three rules.

Mr. Jessup. They were practically all in use during Judge Ran-
som’s time.

The Witness. Judge Ransom got the credit for making them
or the discredit for making them when he did not make them.
” When attorneys found fault with the rules they gave J udge Ran-
sam a rap, when, as a matter of fact, he was not responsible for
them.

Q. Are there any provisions of those rules which are not in
the code, and which are therefore local in this county which, in
your judgment, ought to be embodied in the code in regard to

17
258 [ASSEMBLY

surrogates’ practice, which ought to be of general application, in
other words, but which are simply of local application? A. I

never gave any thought to that.

By Mr. Clarke:

Q. When you spoke in regard to four surrogates, you did not
mean that there was any necessity for four surrogates and the
four law assistants doing the~ work that they do now? You
would turn the law assistants into surrogates, that was your
idea, was it not? A. Well, I think that would be a very good
plan.

‘Mr. Clarke. Some of the witnesses have not been served, and
other withesses whom we supposed would be here, thinking it
was a half holiday, went away before they were notified.

Adjourned to March 4, 1899, at 10 a. m.

New York, March 4, 1899.
Met pursuant to adjournment.
Present: Edward H. Fallows, chairman; Gherardi Davis,
James T. Rogers, Daniel E. Finn and David N. Heller.

Appearances: Messrs. Clark, Jessup and Carter.

JOHN KEENAN, called as a witness, being duly sworn, testi-

fied as follows:

By Mr. Jessup:
Q. What is your full name? A. John Keenen. Counsellor,
you will not find it on that pay-roll; it is a State appointment.
Q. You are employed in the surrogates’ office in this county?

A. Yes, sir.
No. 40.] 259

Q. What is your exact official designation? A. Transfer tax
clerk.

Q. And you are the transfer tax clerk who is provided for by the
Transfer Tax Law, being chapter 24 of the general laws, section
10, in the county of New York, are you not?. A. Yes, sir.

Q. Who is the transfer tax assistant in this county? A.
Thomas B. Casey.

Q. Thomas B. Casey? A. Yes, sir.

Q. Is Mr. Casey on the pay-roll of the surrogates’ office, as
printed in the City Record? A. No, sir. —

Q. He receives exclusively the salary provided by the act? A.
By the act, yes, sir. :

Q. Are you the same way? A. Yes, sir.

Q. There is, in addition+to yourself and Mr. Casey, an assistant
clerk and a recording ‘clerk, is there not, in this department of
the office? A. Yes, sir.

Q. What are the duties of the transfer tax assistants, that is,
the recording clerks, in the office of the snrrogate of this county?
A. Well, the transfer tax assistant passes upon the law ques-
tions that may arise in the department, and the transfer tax
clerk and myself take charge of all the papers that come in and
see that they are properly recorded, indexed and put in their
proper places; and we also send a report to the Comptroller at
Albany and to the comptroller in this city of all the legatees that
are taxed. We also have to notify all the legatees of the amount
fixed by the appraiser and the tax that is due. When the surro-
gate appoints an appraiser, I also notify the appraiser of his
appointment and keep an index of it.

Q. Practically the chief part of the duties in your department

falls to your lot, does it not? A. Yes, sir.

4
260 [ASSEMBLY

Q. The points of law which you say arise are passed upon by
Mr. Casey? A. Yes, sir.

Q. They are not of frequent occurrence, are they? A. Well,
yes; I think they are.

Q. Is not the business of your department practically all rou-
tine business? A. No, sir; it is not all routine business. There
are quite a lot of law questions that arise there. We also see
that when the attorney presents a petition for the appointment
of appraisers that it is correctly drawn, and also send it to the
surrogate for his signature. .

Q. Could the duties which are performed in that department
be performed by a less number of clerks? A. No, sir; they could
not; in fact, I think they need another clerk there. We have to
notify the State Comptroller and the city comptroller of every
estate, testate and intestate, the names of legatees and the
amounts they receive; and we have to-make a quarterly report;
and it is a very large undertaking. In fact, we can hardly keep
up with it.

Q. The data are furnished to you, are they not, from the admin-
istration and probate departments, for making up these reports?
A. No, sir; no data, but we receive the papers from them; that
is, when the probate department finishes up one month, they
send all the papers into one department, and when we are ready
to copy them ‘we go there and get them and copy them.

Q. Your department is pretty well up to its work, is it not?
A. Yes, sir; I think so.

Q. There is not much in the way of arrears? A. No, sir; not
very much. 1

Q. You have not been prejudiced by the frequent and con-

tinued illness of your chief, then? A. Well, somewhat. I was
No. 40.] , 261

up to the hospital last night to see him and while I was up there
I consulted him on some papers and he gave me his opinion on
them.

Q. In his absence have you been passing upon the regularity
of papers filed? A. Yes, sir; partly.

Q. So that the work has not gotten into arrears to any extent
on account of Mr. Casey’s illness and absence? A. No, sir.

Q. You have been able to keep up pretty well with it? A. Yes,
sir.

Q. So that in default of the transfer tax assistant you have
been able to take care of the business of the office with reason-
able competency? A. I do not think so, we might for a while.

Q. I would like to have you state the practice—I presume you
are familiar with it—with regard to the appointment of special
guardians in these transfer tax proceedings. A. Yes, sir.

Q. Upon the appointment of an appraiser the papers go over to
him, do they not? A. No, sir; the papers never leave our de-
partment; once we get them there we hold them there.

Q. But the appraiser notifies the surrogate, does he not,
whether there is an infant party in the proceeding? A. Well,
under Rule 27, if upon the return there is an infant not repre-
sented by a general guardian or otherwise represented, he will
recommend the surrogate that a special guardian be appointed,
and then the surrogate upon his own motion appoints such a
special guardian.

Q. Yes, but the fact is brought to the surrogate’s attention
by a little notation upon the papers in each particular case that
there is an infant party? A. Yes, sir; always.

Q. An appraiser never makes any statement as to the extent

of the interest of that infant, or whether it is a present interest
262 [ASSEMBLY

or a future interest, he merely states the fact that there is an
infant party; is not that so? A. He states the fact that the
infant receives an interest and that it is necessary that a.special
guardian be appointed to protect his interest.

Q. That is just the point I want to bring out. What is the
form of words, if you can recollect it, that the appraisers are in
the habit of using? A. Well, there is no particular form; each
appraiser generally has a form of his own, but it is something
like this: “The honorable surrogates’ court: I-have been duly ap-
pointed appraiser in this estate and there is an infant that takes ,
a legacy under the will and it is not represented by a general
guardian, and I respectfully ask that a special guardian be ap-
pointed in his behalf or its behalf.” “

Q. And that is the sole statement of the infant’s interest upon
which the surrogate acts? A. Yes, sir.

Q. There is no further inquiry in your department as to
whether the interests of the infant are presently involved or not?
A. No, sir; we do not know anything about that.

Q. Does the transfer tax clerk examine the will for the pur-
pose of seeing whether the interest of the infant is a present in-
terest or a future interest? A. No, sir; I do not think he does.
That is left with the appraiser altogether.

Q. So that upon such notification being received from the ap-
praiser it is substantially a matter of course that a special guar-
dian is appointed? A. Yes, sir; but not always.

Q. Is the fact that this notification has been placed upon the
papers, is that fact communicated to the infant or his next
friend in any way by your department? A. Well, of course, the

special guardian serves notice of appearance on the appraiser.
No. 40.] 268

Q. But I want to know whether the infant has any opportunity
of knowing that this notification has been made upon the papers
and thus be able to apply personally for the appointment of a
special guardian to protect his interests? A. No, sir; not to my
knowledge. :

Q. So that as a matter of fact this whole matter of the ap-
pointment of special guardians practically reduces itself to the ap-
pointment of them upon the surrogate’s own motion? A. Yes,
sir; but in many cases they are appointed upon petitions.

Q. Do you mean that they are appointed upon petition in these-
transfer tax proceedings? A. Yes, sir. ;

Q. That is in contested cases, is it not? A. Yes, sir.

Q. That is where the infant or his next friend is vigilant and
“seeks to protect his interests in that way? A. That is where the
infant or his next friend is vigilant, yes, sir.

Q. About how many estates pass through your department in
each year, do you think? A. Last year, in 1898, there wale be-
tween 650 and 675 appraisers appointed; now out of that number |
there was about 630 or 640 estates settled up.

Q. There were 663 appraisements made? “A. Yes, sir—no, ap-
praisers appointed. You see, we make them in two classes; one
is where the appraiser has been appointed, and the other is where
the estate has been finished up; probably the estate may be fin-
ished up this year and the appraiser appointed two years ago.

Q. Are there cases to your knowledge of frequent occurrence
where an appraisal lasts as long as that? A. Yes, sir; but it is not
any fault of the court or the appraiser, because the petitioners
are sometimes in litigation in different cases.

Q. And the proceedings are held up pending the result of the

litigation? A. Yes, sir; one case I have in view is the case of
964 [ ASSEMBLY

David Dudley Field; the report was only filed yesterday and that
has been in litigation for some time.

Q. And in spite of the fact that for a month or more the force
at your disposal has been able to dispose of the business under
that particular department in the surrogates? office, the transfer
tax department, you still think that there is necessity for addi-
tional help? A. Yes, sir; Iam sure of it.

Q. Notwithstanding the fact that your chief has been ill and
away? -A. Yes, sir.

Q. Do you have to work any over hours? A. Yes, sir; we have
to work very hard; it is very rare that I take an hour for dinner,
although I am entitled to an hour; I generally take about twenty
minutes for my dinner.

Mr. Jessup. I desire, especially through this witness, to show
the modus operandi in regard to special guardians on these pro-
ceedings. We expect to hear from a member of the bar specially
in this regard. Have you any questions to ask?

The Chairman. Have you brought out the facts in regard to
who makes the appointments of the clerks in this department?

Mr. Jessup. No.

Q. By whom are you appointed? A. By the surrogates.

Q. You are designated by the surrogate under the authority
‘given him by the act? A. Yes, sir. .

Q. And you receive your salary in full to which you are entitled
under the act? A. Yes, sir.

Q. You and the other clerks receive your salaries from the
city comptroller? A. Yes, sir; but out of the State fund.

Q. He is directed by the act to retain sufficient out of the
moneys making up the tax to pay the assistants in the surrogates’
office? A. Yes, sir.
No. 40.) 265

Q. Why don’t your name appear, do you know, on this City
Record list? |A. Well, because those names appearing on that
list are only city employes, and I am a State employe; my salary
comes out of the State fund. }

Q. Has Mr. Casey’s health been poor during all the year, or
_just recently? A. Well, he has not been very well during the
whole winter, but he has been here all the time; he has been work-
ing all the time.

Q. It has been only the last month or so that he has been away?
A. Yes, sir. !

By the Chairman:

Q. Who does his work while he is away, Mr. Keenan? ‘A. Well,
to a certain extent, I do it; of course, any legal questions that
arise, they wait for him for a day or so.

Q. How many monvths are you behind in your work there now,
Mr. Keenan? You say that you are not up to date. A. Well, it
is impossible to be up to date in making the reports to Albany,
because the reports call—the law says we must make a quarterly
report; now, until the probate and the administration departments
have finished up their work we cannot commence with ours.
Then it is absolutely necessary te be about two months behind
in the work, but I think now we are about five weeks.

Q. That is, you are five weeks in excess of the two months that
you have to be behind? A. No, sir; altogether. We sent up the
quarterly report for the quarter ending December 31st about three
weeks ago. .

Q. And is that as quickly as it is usually sent, Mr. Keenan?

A. Yes, sir.

Q. Then you are not behind in your work much. A. No; not
much now.
266 : [ASSEMBLY

Q. Have you been behind in-your work for the last two or three
years? A. Well, sometimes we get behind and then we work hard
to get up again.

Q. Well, as I,understand, you have been overtaking your work.
A. Yes, sir; gradually.

Q. Well, then, why do you think you need additional assistants?
A. Because work is increasing there.

Q. Well, you are one man short, as I understand it; that is, Mr.
Casey has not been able to do his work; if you had a man there
who could do his full work you would not need that additional
man, would you? A. Well, the work that we are behind on is
work that Mr. Casey could not do; it is more the work of a record-
ing clerk. \

Q. But you have been doing his work, you state. A. What we
need more is an extra recording clerk; that is the principal thing.
I think, Mr. Fallows, you dive somenat familiar with that work in
there; you know there is a great deal of work to be done.

Q. Yes, there is; the manual labor is very severe there. A.
Yes, sir. v4 !

The Chairman. I have no further questions.

Mr. Jessup. If the committee please, I would like to interrupt
the examination of witnesses at this point. There are several
gentlemen who have been invited by the committee to speak upon
these questions, which seem to have been crystallized in the minds
of the committee as the main channels along which legislation
might be had; there were certain judges and members of the bar
who were desirous of appearing before the committee in response
to this invitation, but one of these has been detained by the
weather, being unable to venture out in this weather, and another

is engaged now in a reference from which he hopes to be released
No. 40.] 267

so as to be able to be here later on in the day. Two of these gentle-
men are present, and if the committee will allow us to postpone
for the time being the examination of the witnesses present, we
will hear first from Mr. Butts, of the office of Townsend Wandell.
Mr: Butts has special knowledge of transfer tax matters, that
being one of the matters upon which the committee desired sug-
gestions. I will introduce toi the committee Mr. Thomas W.
Butts.

The Chairman: We will be very glad to hear from Mr. Butts
at this time.

Mr. Butts: Mr. Chairman and Gentlemen of the Committee:
The question assigned to me, as I understand it, is on the neces-
sity for the appointment of special guardians in transfer tax
proceedings. That involves a consideration of the nature of the
proceeding and also the question of the legislative intent in
enacting this law. It seems to us that the appointments
throughout the past seven years under this act, of special guard-
ians, have been due to a misapprehension of the nature-of this
proceeding. The proceeding to assess the transfer tax is not a
judicial proceeding, it is merely a proceeding to levy a tax, no
more a judicial proceeding, when levied by the surrogate than
when levied by the real estate assessors or by the personal tax
assessors. The surrogates’ court ‘was named for this purpose
for several reasons; one was because the machinery existed
throughout the State for the assessment and the collection of
this tax, a convenient machinery, a machinery facilitating in a
peculiar way the assessment of a tax upon estates and the collec-
tion of that tax from estates. It was machinery which to the
State meant a cheap machinery, a thorough and effective method

of assessing and collecting the tax. It meant also that the
268 [ ASSEMBLY

State would be furnished with the peculiar inquisitorial facil-
ities which exist nowhere else in the State except in the surro-
gates’ courts.

It is difficult .for lawyers, it is difficult for a court, to disasso-
ciate this proceeding from a legal proceeding. Vested as sur-
rogates are with the assessment and collection of this tax, the
first impression that a lawyer has is this, that it is a judicial
proceeding to be conducted in a technical, in a familiar way to
‘hem, in accordance with other legal proceedings; but it is really
ap informal proceeding, no more formal than the assessment of
a tax anywhere else in the State for any other purpose through
any other assessors.

Light is thrown upon the purpose of the Legislature upon this
phase of the question by the nice discrimination used in all the
acts when referring to the two different kinds of proceedings,
one a proceeding to levy the tax and the other a proceeding to
enforce the collection of the tax. In the proceeding to levy the
tax, the word used in all cases'is “notice.” “ Notice shall be
given to the persons to be assessed.” In all the proceedings
where the surrogate is authorized to initiate and conduct pro-
ceedings for the assessment of the tax and for the enforcement
of the tax for neglect or refusal to pay it, there the word “ cita-
tion” is. used; thus demonstrating that the Legislature uses
the word citation and used the word notice advisedly and with
discrimination.

It is not necessary to state to a committee of the Legislature
the method of assessing taxes elsewhere. It is a well known
fact that taxes are levied very informally, but there is one essen-
tial which must be observed in imposing every tax, whether it

be upon real estate or upon personal property, and that is this,
No. 40.] 269

that notice shall be given to the person to be taxed; that is a
right which was given to the English speaking nations by the
bill of rights, it is a right which is conferred by the Constitution
of the State of New York. And in using the word notice in this
act, this transfer tax act, and in the old collateral inheritance
act, the Legislature merely desired to conform to that statute —
which compelled the giving of notice to the parties. Had it not
been required by the act, the imposition of the tax would have
been unconstitutional.

Is there any question at all as to the liability of an infant
when its real estate is taxed, by a notice which consists merely
of leaving the books containing the list of property and the list
of owners open for inspection during certain weeks of the year, is
there any question about the validity of that tax, whether the
person be an infant, an adult or an incompetent? Is there any
question about the validity of a tax whether it be against an
infant or an adult, when the personal tax assessors throw their
books open to inspection? That is notice. It is not necessary
under the Constitution or the bill of rights to send verbal notice
or to serve any notice upon the individual; it is simply to give,
according to some known method or custom, an informal notice
to the person to be taxed, to make the tax binding upon: him,
whether he be an incompetent, infant or an adult.

It is unnecessary for me to go into the question any more fully
as to what is required by the State laws or what is the custom
on levying tax. I simply refer to that to bring to the minds of
the committee this one essential fact, that notice is given in this
as in those cases for the mere purpose of making the tax valid,
and it is required to be given for no other purpose. Now let us

see how the act itself, the transfer tax act, conforms substantially
270 [ ASSEMBLY

to that form of giving notice, to that theory by which this notice
is given, not as a citation commanding the person to appear in
court and protect his rights, but giving him notice that his prop-
erty is to be taxed and leaving him an opportunity to appear in
due time to protest, to contest or to acquiesce, whether he be an
incompetent of any description or whether he be an adult. The
act here provides, first, that upon the petition of the executor or
administrator an appraiser shall be appointed. It provides that
the appraiser shall immediately give notice to all the persons
who are interested in the estate of the proposed appraisement.
There is one notice of the proposed valuation of the shares of
the infant, of the adult, of the incompetent. It then provides
upon the coming in of that appraiser’s report the surrogate shall
make an order without any notice of the proposed entry of that
order, levying the tax upon the share of that infant as it is
shown in the-appraiser’s report. Is the infant then estopped?
Not at all. The act goes right on and, consistently with the
method of imposing taxes elsewhere and for other purposes, it
provider that any time within sixty days after the surrogate
shall have made that order levying the tax, any person may
come into court and ask for a review of that proceeding, have
his rights investigated, have his tax reassessed, upon application
to the surrogate himself. And why should that be done unless
it be for the reason that the Legislature intended to conform the
practice on levying a transfer tax to the practice in other cases?
There the rights of the infant are perfectly protected just as
much as the rights of an adult. Is there an infant in this wide
world who is without a representative of some kind, a next friend,
is he utterly alone in the world and his interests unguarded?

Not at all. The infant who is one year old and without a guard-
No. 40.] 271

ian, still has a father, still has a mother, still has a next friend
with whom“that infant resides and who knows of that notice,
who is concerned to protect that infant’s interests; and in the
case of real estate, in the case of personal property, in the
case of this estate property, that person’s duty is to come for-
ward and within that sixty days to apply for a review of that
proceeding, and to apply then for the first time, because he seeks
to protect that infant’s rights, apply for the appointment of a
special guardian. Then and then only should a special guardian
be appointed; then and then only should a special guardian
be required in this proceeding, because it is simply the levying of
a tax and not a judicial proceeding. We have in the section
No. 10 of the transfer tax act a change in the law from the old
law. This additional authority was conferred upon the surro-
gates’ court; they “shall have jurisdiction to hear and deter-
mine all questions arising under the provisions of this act, and
to do any act in relation thereto authorized by law to be done
by a surrogate in other matters or nroceetines coming within
his jurisdiction.”

Great weight was attached to that as the basis for the pro-
ceedings to appoint special guardians.

Mr. Rogers. What section was that, please?

Mr. Butts. Section 10 of the present transfer tax act. The rea-
sons for adding those words to that section were:

1. It was to enable the surrogate to do the dozen and one things
for which the act could not with particularity provide; it con-
ferred jurisdiction upon him to appoint special guardians in
transfer tax proceedings; it is conceded it should be given him;
the surrogate should have that authority. In the very case

which I instanced, when the infant is alone, has not been rep-
272 . [ASSEMBLY

resented upon the appraisement and desires to contest, to re-
view, to reopen the assessment of the tax, if the authority to
appoint a special guardian had not been given by that section
it would have been a grave question as to whether the surro- -
gate had a right to appoint.a special guardian even upon the
request of the infant himself. And why? Simply because the
surrogate was a creature of the statute and had only such rights
and powers as the statute conferred; and because it has always
been a question whether the surrogate had a right to appoint
a special guardian in any proceeding unless the right were spe-
cially conferred by.statute. It was, therefore, a very proper
thing to interpret that amendment as including the power to
appoint special guardians. But they go one step farther, and
they say that this not only authorizes the appointment of a
special guardian, but it requires the, appointment of a special
guardian in every proceeding. There were xi ‘guardians even
in this county, the only county in the State in which I believe
they are appointed, until July, 1892. And they were then ap-
pointed under a total misapprehension as to the nature of the
proceeding.

I give way to no one in my admiration of the ability of ex-
Surrogate Ransom, but in this matter he made a grave mistake.
The practice of appointing special guardians originated with
him through a misconception of the proceeding. In July, 1892,
he decided the question in the estate of Isaac Lewis, published
in the Law Journal of July 21st, that year.- And let me read
for your. information the substance of his decision, using his
language, and you will then perceive that he was influenced in
making that decision by his belief that the levying of a tax had

been conformed to the probate of a will; that-the proceeding
No. 40.] 273

had been conformed to other proceedings which were conducted
in the surrogates’ court; that he was influenced by that and that
alone in making this decision, and that therefore he was under a
misapprehension and that the decision was unsound. I shall
now read his words:

“Estate of Isaac Lewis. I have deferred signing the order
for the appointment of the appraiser herein for the reason that
it is the first instance where a proceeding has been instituted
under the act (chapter 399 of the Laws of 1892) which went into
effect on May Ist, wherein it appears that there are infants re-
ceiving a benefit under the will which is being assessed for the
purpose of taxation. It will be observed that section 10 of the
act alters the law as it previously existed, by giving the surro-
gate jurisdiction ‘to do any act in relation thereto authorized
by law to be done by a surrogate in other matters or proceedings
coming within his jurisdiction.’ ”

Now, the surrogate continues:

“Tt was a matter of doubt whether, under the old act, the
surrogate had power to appoint a special guardian to represent
infants whose interests were sought to be taxed. A case may
readily be imagined where the executor would have interests
adverse to the infant, and many cases are sure to arise where
the interest of the infant will not sufficiently be protected by
the executor, who is apt to act perfunctorily and submit mat-
ters to the court where there may be ground for urging the
rights of an infant. This leads to a consideration of the man-
ner in which infants are made parties to these proceedings. The
act provides for a notice to all parties claiming to have an in-
terest in the estate, and in the McPherson case.(104 N. Y., 306),

which settled the constitutionality of the act, great stress was
18
274 [ASSEMBLY

laid upon the fact that due notice was given to all parties whose
interests. were sought to be taxed in sustaining the legislation.
In other proceedings in this court, before the rights of an infant
could be adjudicated, he would have to be served in the manner
prescribed by the code, and in default of the general guardian
of said infant appearing, the court would, of its own motion, ap-
point a special guardian to represent him. Of what avail’ is
notice to an infant, sent by mail, who has no guardian, parent
or friend competent to understand the nature of the proceeding
and to protect his interests. If it was the intention of the
Legislature that the personal representative sufficiently repre-
sented the legatees or next of kin in these proceedings, why pro-
vide, in the first place, for notice to all persons having an interest
in the estate, and, in the second. place, for notice to all persons
whose interests were taxed after appraisement? My own opin-
ion is that, under this act, the court only acquires jurisdiction
by service of notice in a manner similar to that in which citations
are served in any other proceeding in this court, except where
otherwise specially prescribed in the act. Where it is sought
to dispense with the appointment of a special guardian, proof
should be introduced in the petition for an appraiser showing
the facts which will take it outside of the cases above stated.
Before the order appointing the appraiser herein will be signed,
the petitioner must furnish information of the character speci-
fied.”

Is there any doubt about the misapprehension in the surro-
gate’s mind in regard to the character of the proceeding?

It seems to me that an inspection of the act itself demon-
strates that the Legislature used advisedly the word “ notice”

and meant simply to conform to the requirement of the law in
No. 40.] 275

having it given and for no other purpose. Now that proceeding
was followed by the formulation of a rule in the surrogate’s
court which has bound us since that time. Subdivision 3 of Rule
25 says:

“ A special guardian will be appointed to protect the interest of
infants upon the return of the appraiser’s notice, if it appears
that their rights are involved and they are not otherwise ade-
quately represented.”

There you have it conform tq a judicial proceeding, a proceed-
ing on levying a tax.

Under all of the circumstances it seems to us that the outlet
for this is to permit the Legislature to make its meaning clear by
providing that this jurisdiction of the surrogate shall include the
appointment of a special guardian upon the infant’s own appli-
cation, but in no other case, upon the levying of the tax, and thus
do away with the abuse which exists in this court to-day.-

The Chairman: Mr. Butts, we have appreciated what you have
said on this subject; it has been very clearly presented.

Mr. Butts: I am glad of the opportunity to address this com-
mittee, and at the same time I regret the inability of my chief
to be here; he is quite indisposed to-day.

The Chairman: He has not suffered by his absence.

Mr. Jessup: I would like to say that the views stated by Mr.
Butts are almost uniformly impressed upon the committee by
the numerous letters that have been received by them.

Mr. Rogers: I take it from what was said that that decision
by Surrogate Ransom has been accepted as a determination of
the law without further attempt to adjudicate it.

Mr. Butts: No; it was not. If the committee please, we have

bided our time for the past seven years in the hopes of having an
276 [ ASSEMBLY

opportunity to present this to a court. In 1895, Surrogate Ar-
nold appointed Colonel Webster as special guardian in one of
these proceedings, to whom $30 was awarded. We attempted to
raise the point before Surrogate Arnold, but were not allowed to
express our views. We then appealed to the appellate division of
this department and made two points only in the hope that they
would pass upon the question of the power of the surrogate to
appoint special guardians; one was that in that particular case
the infant had no interest that was then presently taxable; and
secondly, that the surrogate had no power to appoint special
guardians in these proceedings. The appellate division held that
in that case there was no necessity for a guardian, as in that case
the interests of the infant were not necessarily taxable, and they
stated that it was not necessary at that time to pass tpon the
question of the power of the surrogate to make the appointment.
We have since then tried to get an appointment of a special
guardian in some of our cases but for some reason we have been
unable since then to get the appointment of a special guardian,
and when, in one case, a special guardian was appointed, he sent
us word that he would waive his fees; therefore, we had nothing
to appeal from.

Mr. Jessup: Mr. James W. Perry, of the firm of Knevals &
Perry, is here in response to the committee’s invitation, and I
know you will be glad to hear from him.

Mr. Chairman: Very glad indeed.

Mr. Perry: Mr. Chairman, and gentlemen of the committee—I
hesitate about offering any suggestion, I believe the word sugges-
tion has been used, as to.the question of remedial legislation
along the line suggested by the lengthy communication from the

committee which I received. One reason is that I doubt whether
No. 40.] 277

any one should, except after an exhaustive study and a mature
study, make suggestions upon what to my mind in some cases
are radical changes in the surrogates’ power. Absence from the
city and pressure of business since my return on Thursday have
prevented my giving the attention that I would like to have given
before making even a brief address before the committee. So
that whatever I may say may be first impressions in some mat-
ters, based upon some experience and practice in the surrogates
court, and based. upon my knowledge of the statutes under which
the practice is had, and which impressions, I may be permitted to
add, might be modified or changed after listening to some other
gentlemen who are to address the committee.

But before taking up some of the questions in the order sug-
gested, I may allude to the address of the last gentleman upon
the question of special guardians in transfer tax proceedings and
the necessity therefor. I have some views on that question which
are somewhat different from Mr. Butts’ or those addressed to the
committee by Mr. Butts; but as I understand Judge Ransom is
to offer his views, and as he is the genfleman who made this
rule which has never been reversed by any appellate court, and
made this decision as to the necessity of. special guardians, I
presume that Judge Ransom will be able to give the committee
his reasons for that appointment and, therefore, I will say noth-
ing upon that subject.

Ihave, however, some pretty strong views upon the question of
the necessity for two appraisers in making an inventory of the
estate; and I say without qualification that in my judgment it is
entirely unnecessary and a useless expense for any estate. I say
this because I place no specific value upon an inventory of an

-estate; at the best, it is simply presumptive evidence of what.

‘
278 [ ASSEMBLY

property comes into the hands of the executor or the adminis-
trator as the case may be; and it is apparently binding upon no
one, for any one can come in and attack it, especially on the ac-
counting, that it was entirely superfluous and not therefore bind-
ing upon him; and even the executor or administrator may say
the same thing.

Ag it ought to be the desire of every good citizen and un-
douhtedly it is, to save expense in the administration of estates—
and I may here say by way of parenthesis that no one with any
extended practice in the surrogate’s court but what will be very
readily convinced that the practice of the surrogate’s court is
somewhat expensive and somewhat cumbersome—I therefore
very happily fall in with the suggestion of the committee that
the inventory made by the appraiser, or the appraisal if you
choose to call it such, made by the appraiser in transfer tax
proceedings, should be or might be the inventory of the estate,
because that is under a more solemn proceeding, it seems to
me—certainly I use the word solemn in one sense—the appraiser
on the transfer tax proceeding, in most cases, effects the taxation
of the estate more solemnly by the making of an appraisal than
the appraisal by two disinterested appraisers. JI do think if we
are to have any inventory or appraisal at all, and we must have
under the transfer tax act, that the appraisal made under that
act should be the appraisal of the estate instead of the inventory
appraisal made in the first instanée by two disinterested persons.
I say that because I think in most cases it is more accurate, I
say that because it will save expense, and I say that because
it seems a consideration that will commend itself to anybody.

Passing to the next question suggested by the committee, as to

whether or not appraisers under the transfer tax act should not .
No. 40.] 279

be public officers, and limited in number, I am quite certain that
this committee is as well able to judge and form an opinion on
that question as I am; but of one thing I am convinced, that
large expense could be saved to the State of New York by some-
thing of that kind, notwithstanding the fact that I indulge in the
prejudice that is in most men’s minds against the increase of
salaried public officers. I think we may start with the first
proposition, that the increase of salaried public officers should
not obtain except in cases of absolute necessity, a necessity which
would, perhaps, commend itself by one strong reason, the saving
of expense. I may be pardoned this suggestion—I suppose
every man wonders, and I have for some two or three years
wondered, why the Comptroller of the State of New York, who
in the last instance is the depository of the taxes received from
estates under transfer tax proceedings, has not taken up this
question himself and made the suggestion to the Legislature. I
will not take the time of the committee by talking about it, but
‘I may pass to one other suggestion, and whatever I am saying
I wish to apologize for again, that I may change my op‘nion after
listening to other gentlemen because I have made no preparation,
and my first impressions may be modified or changed—but I
pass to another suggestion of the committee, and that is, should
the special guardians in all cases be official special guardians,
Iam frank to say that I have a prejudice against official spec’al
guardians. I have that prejudice largely because, as I have inti-
mated to the committee, I am opposed to an increase of public offi- .
cers; I have it on another ground, I believe it is contrary to the
Spirit of our institutions. I do believe that special guardians in
all cases where they are required should be appointed upon the

application of the infant himself,.if he is over fourteen, and if
280 [ASSEMBLY

unger.fourteen, by his parent or next friend, providing their in-
terests are not hostile to his. And further than that, if there
are any fees chargeable against the infant for that service of that
special guardian, they should be fees arbitrarily fixed by statute
and chargeable against the interest of the infant in the particular
estate in which he has an interest and not against the estate
generally, as is now frequently done.

Mr. Rogers. Mr. Perry, would you mind an interruption right
here? : i

Mr. Perry. No.

Mr. Rogers. Following out that suggestion, I wondered if you
would insist that the special guardian should be an attorney or
a layman at the option of the infant? :

Mr. Perry. I would not insist that he be an attorney. I be-
lieve that some intelligent business men are competent to pro-
tect the rights of an infant in a proceeding, but there are cases in
which it seems to me that his rights could only be protected by
an attorney or one familiar with the administration of law.

I do not know that I need to add anything to my remarks to
the committee except that I might just answer the last question
suggested in the invitation of the committee, and that is whether
the names—that is as I recollect it—whether the names of the
appointees of the surrogate’s court should be published in the
Law Journal. I have but one answer to that, and it seems to
me that nobody could have but one, and that is yes. I know of
no reason why the appointees of the supreme court, that is,
referees and receivers, should appear, and the same thing should
‘not appear in regard to the appointees of the surrogate’s court.

The Chairman. Mr. Perry, if it could be shown that $30,000 or
$40,000 might be saved to the State in New York city alone by
No. 40.] 281

the appointment of an official transfer tax appraiser, your preju-
dice might be overcome?

Mr. Perry. I have no doubt in mind that it would.

Mr. Davis. What is your objection besides that?

Mr. Perry. I said that I would waive my objection in that
particular; I said I have the prejudice which is in the mind, I
assume, of everybody against the increase of salaried public offi-
cers; but that prejudice could always be overcome when it could
be shown that a saving might be made to the State; and I am
quite sure that a saving could be made in New York city on the
collection of the tax.

Mr. Rogers. Are you satisfied that the administration of the
law would be as prompt and as effective as it is now?

Mr. Perry. Do you mean by salaried officers?

Mr. Rogers. Yes.

Mr. Perry. Yes.

Mr. Rogers. I think we lawyers will agree that the man whose
salary is not fixed will do more work than the man who works by
the day, so to speak.

Mr. Perry. Now that you have made that suggestion may I
make one in return?

Mr. Rogers. I would be very glad to have you do so.

Mr. Perry. The statute provides that an appraiser shall have-
for his services $3 a day. Well, most lawyers do not like to work
for $3 a day. The result is that appraisers have sufficient days
upon which they have actually done some work under this act by
which they can make a sufficient fee out of an estate to pay them
for their services in it.

Mr. Rogers. We have found that to be so by some of the facts

before us.
282 [ ASSEMBLY

The Chairman. Mr. Perry, are you familiar with the California
provision that applies there, the appraiser being a salaried officer
and that the payment of his salary shall be conditional upon his
filing-a certificate or affidavit that he has performed the work .
assigned to him up to a certain date preceding the payment of his
salary?

Mr. Perry. Iam not familiar with the California statute. I
think the appraisers in our own State have to file an affidavit.

The Chairman. My suggestion is based upon the assumption of
a salaried appraiser, to meet the objection that Mr. Rogers raised
there, that if they were salaried they would not do. their work,
but that if all silaries were made conditional upon their affidavit
that they had done their work, I think that objection might be
waived. . ,

Mr. Perry. I have no doubt that that could be arranged by
proper legislation.

Mr. Rogers. I am free to say that that is the greatest objection
in my mind.

‘Mr. Perry. I have the same prejudice in my mind, but if I can
save money for the State of New York by any other method, then
I ami willing to waive that objection; and possibly under the sug-
gestion made by the chairman of the committee, this salaried
public officer to which some of us are objecting, might be made to
perform his duties; and certainly if the obtaining of his salary
were dependent upon the performing of his duties, I think his
duties would be performed.

Mr. Davis. But you have no question about special guardians,
that they should not be paid salaries.

Mr. Perry. I have no question about that. As I have said, I do

not believe that a special guardian should be a public official.
No. 40.] 283

I put it on the ground, as I have stated, that it is contrary to
the spirit of our public institutions.

Mr. Jessup. I must ask permission of the committee to’ call these
other witnesses. The business of the surrogates’ office is being

hindered and delayed by their being in attendance here.

‘JACOB WASHBURN, called as a witness, being duly sworn,

testified as follows:

By Mr. Jessup:

‘Q. Mr. Wiashburn, you are the probate clerk of the surrogates’
office in the county of New York? A. Iam.

Q. You have been such for how many years? A. Since May,
1893.

Q. And during all that time you have been at the head of that
department for the probate of wills? A. Yes, sir.

Q. We wish especially to elicit from you, Mr. Washburn, the
exact practice in your department with regard to and the history
of the appointment of special guardians in probate proceedings,
both contested and uncontested; we wish you would tell the
committee the stage of the proceeding at which the fact of there
being an infant party is first notified to the surrogate, by whom it
is usually notified, and then the proceedings which usually lead
up to the appointment of the guardian, and then the character of
his duties in the two classes of proceedings. A. The appointments
of special guardians are in some instances made upon applications
of the infants, but in most cases, there being no application, the
appointments are made on the surrogate’s own motion. The
petition having been filed, it always contains an allegation as to
the age of the parties and whether or not they are of full age

and of sound mind. That allegation having been made, and for
284 [ASSEMBLY

finstance, itt having been stated that there are persons who are
incompetent or are under 21 years of age, the matter is sent-to
the surrogate a couple of days before the return day, in case
no application has been made in the meantime by the infant over
14, and the surrogate indorses upon the petition the name
of the proposed special guardian, and' notice is sent to him so that
he may appear upon the return day. ‘Upon the return day some-
times—even although this notice has been sent, an application is
still made at that time by the infant, in which case if the papers
are in proper form: and: the application is properly made, that
order is signed and the other designation or nomination as. it
might be called goes for naught. On the other hand, if no such
application is made, then the person appearing in response to the
notice signs a consent to act as special guardian for the infants
mentioned in the petition or for the incompetent mentioned in the
petition and the order is then drafted in a book containing orders
appointing special guardians upon the surrogate’s own motion,
which is then forwarded to the surrogate and he then signs the
order.

Q. I understand, then, that if the application on behalf of the
infant be not made until the very return day itself, that the grant-
ing of that order will depend upon the absolute regularity of the
papers requesting the appointment, in default of which the surro-
gate’s own nominee is appointed, is that so? ‘A. Well, no; not
quite so; in case the papers are irregular, the appointment might
be made if they were corrected.

Q. Would an adjournment be had as a matter of course for
the purpose of making such a correction? A. Well, if it were
requested, but very often the correction might be made without

any adjournment for that purpose.
No. 40.] 285

Q. These irregularities consist sometimes in the omission of
securing the consent of the proposed special guardian or the fact
that the notice of the application has not been served upon the
infant; you mean irregularities of that sort,do you not? A. Yes,
sir; and more especially the failure to conform with certain re-
quirements of Rule 10.

Q. Will you state for the benefit of those who are not ac-
quainted with the New York practice among the members of
the committee, just what the amount of it is with regard to this
Rule 10, Mr. Washburn? A. Well, those particular applica-
tions for the appointment of special guardians do. not come to
me; they are sent to Mr. Bonynge, the deputy chief clerk, who
passes upon them. Of course, I may say, however, that the
main provisions of the rule, that is, outside of provisions of the
Code, are that the parent or person with whom the infant re-
sides must present, in addition to the infant’s application, an
affidavit that he knows of the appointment, I believe, and has
not influenced the selection.

Mr. Jessup. At this point I would like to ask the Chairman to

direct the stenographer to spread Rule 10 upon the record.

RULE 10.

“No special guardian to represent the interests of an infant
in any proceeding in said surrogates court will be appointed
on the nomination of a proponent or the accounting party or
his attorney, or upon the application of a person having an in-
terest adverse to that of the infant. To authorize the appoint-
ment of a person as a special guardian on the application of
an infant or otherwise, in a proceeding in, this court, or to en-
title a general guardian of such infant to appear for him in such

proceeding, it must appear that such person or such general
286 [ASSEMBLY

guardian is competent to protect the rights of the infant, and
that he has no interest adverse to that of the infant, and is not
connected in business with the attorney or counsel of any party
to the proceeding. Where the application for the appointment
of a special guardian is made by another than .the infant, or
where the general guardian appears in behalf of the infant, it
must appear that such applicant or general guardian has no
interest adverse to that of the infant. No party to a proceeding
will be appointed special guardian of any other party thereto.
If such applicant or general guardian is entitled to share in the
distribution of ‘the estate or fund in which the infant is inter-
ested, the nature of the interest of such applicant or general
guardian must be disclosed. The application for the appoint-’
ment of a special guardian, as well as the appearance filed by
a general guardian of a minor, must in every instance disclose
the name and residence and relationship to the infant of the
person with whom the infant is residing, whether or not he has
a parent living, and, if a parent is living, whether or not such
parent has knowledge of and approves such application or ap-
pearance; and such knowledge and approval must be shown by
the affidavit of such parent. If the infant has no parent living,
like knowledge and approval of such application or appearance
by the person with whom the infant resides must be shown in
like manner. Where such application is made by an infant
over the age of fourteen years, his petition must show and be
accompanied by the affidavit of the parent (in case the latter
has an interest adverse to that of the infant), showing, in addi-
tion to such knowledge aforesaid, that such parent has not in-

fluenced the infant. in the choice of the guardian.”
No. 40.) _ 287

Q. Now, Mr. Washburn, with regard to contested probate
proceedings, it is very clear to the committee that the duties of
a special guardian may be very important and very arduous and
may require a constant attention to the interests of the infant 5
but the committee requires to know, especially, what are the
duties of a special guardian upon an uncontested probate? Are
they formal or are they substantial? And, judging from your
experience in the last six years, what is it in the nature of actual
services that the special guardian renders to the anfaut which
he represents? A. I think it would be impossible to give an
answer that would fit all cases. I think the proper answer to
be given would be this: that those duties depend upon the cir-
cumstances of each particular case. Now, for instance, the first
matter that confronts the special guardian in such a matter is
that he desires to know what the interests of his infant are under
the will, or his incompetent. Now, if he finds that under the
will the infant or incompetent receives fully as much or more
than that person would have received under the statute of dis-
tribution or of descent, why, his duties then might possibly be
said to be perfunctory, at least very simple.

Q. Assuming that that is the character of his duties in a par-
ticular case, is there any arbitrary scale of allowance to him?
Does that fact appear to the surrogate when he makes the al-
lowance of the fees? Do you certify to the surrogate the fact
whether it is a contested or an uncontested proceeding? A. Well,
the proceeding itself——

Q. Well, do you indicate your opinion in regard to his services?
A. Yes, sir; I make a memorandum on that subject, and in cases

where no affidavit of services is made—we frequently have such

 

an affidavit
288 [ ASSEMBLY

Q. It is not required in all cases, is it? A. It is perfectly regu-
far to submit it and it is frequently submitted, but not always;
it is not required.

Q. You are aware of the fact that there are certain special
guardians who have appeared very frequently by appointment.
of the surrogate in uncontested probate proceedings? <A. Yes,
sir.

Q. Do those special guardians make any special form of affi-
davit? _A. Yes, sir. Sometimes where there is no special neces-
sity for it the guardian wishes to file it and does do so.

Q. Well, there are certain special guardians who have received:
appointments as such in uncontested probate proceedings run-
ning up to a very large number in the course of a year. Is it
their practice generally to attend upon the proceedings before
you and interrogate witnesses? <A. Yes, sir; they attend before
me.

Q. They uniformly do so attend? A. Yes, sir; I might say
that they uniformly do attend.

Q. Can you say that it is the general rule for special guardans.
to cross-examine witnesses in uncontested probate proceedings?
A. Well, to a slight degree only.

Q. As a matter of fact, the questions are put by yourself and
the necessary facts are sworn to before you? A. Yes, sir; that
is true. :

Q. Is it not an exception to the rule that the special guardian
cross-examines the witnesses? A. Well, it is the exception for
them to interrogate the witnesses to any very great extent, but
it is not the exception for them to interrogate them to some

extent.
No. 40.] 289

Q. It has been certified to the committee by the experts in
their employ that in one case of an uncontested probate the fees
allowed were $350. Is there anything in the character of an
uncontested probate proceeding which you can see which would
warrant the allownace of fees upon such a scale as that? A.
Well, I presume such dn allowance must have been made upon
the consent of the attorneys.: I do not know the particular case,
I would have to see the papers to know.

Q. What is the average allowed? ‘Do you happen to remember
the case of Grace G. Roosevelt? A. No, I do not remember that,
not without seeing the papers.

Q. What is the average allowance on these uncontested pro-
bate cases? A. Well, I have not figured out an average. There
should be something more said about that in order to enlighten
the committee about the circumstances. I would like to con-
tinue where I left off in regard to the character of the services
in this respect. Where the infant or incompetent receives less
than he would receive under the statutes in the case of intestacy,
why, there is a different state of affairs, and while the special
guardian may not cross-examine the witnesses very much, the
witnesses not knowing very much about this matter, there might
be a necessity, or at least, a special guardian, I think, might very
properly desire to know whether there had been any undue influ-
ence in regard to the execution of the will, or whether possibly the
testator might have been incompetent. Perhaps a simple in-
quiry might show that there was no ground for a doubt in that
matter; but, on the other hand, it might require some time to
ascertain that fact. Now, a number of guardians pay some at-

_ tention to that matter and frequently correspond with the rela-
19
290 [ ASSEMBLY

tives, and some call upon the relatives in order to ascertain that
fact. Sometimes a simple inquiry, as I say, shows that every-
thing is all right; and in fact, ILmay say this, that of course in
very few cases do special guardians ever file objections to the pro-
bate of a will.

Q. A suggestion has been made to the.committee, Mr. Wash-
burn, that except in those cases where there is at present re-
served to the infant or to those who are the next friends to apply
for theappointment of a special guardian, that officers of the court
under salary and under bonds could sufficiently safeguard the in-
fants’ interests in proceedings of this character. Can you give
the committee any idea, without expressing your judgment: one
way or the other, can you give the committee any idea of the bulk.
of the business in your department alone as to whether it would
be feasible in the matter of safeguarding the interests of infants
to have the Legislature provide for official special guardians?
A. I should say that that matter would require careful considera-
tion.’ I have never given it any consideration, that is, as to the
advisability of it; I have never estimated the number of appoint-
ments or the percentage of cases in which there are special guar-
dians appointed. We have for the last three or four years pro-
bated between seventeen and nineteen hundred wills a year. Of
course, in a great many such cases the parties are adults and
waive citation, or are served—that is, the citation is served and
there are no infants in the case. But there are a great many
special guardians, of course, appointed, and it would seem to
me that no one or two individuals could possibly attend to it
readily; but I have never given the subject enough considera-
tion, I think, to form a proper opinion upon it. I would say in

connection with that, however, that in other charges in code
No. 40.] 291

legislation I have noticed that where changes are made some-
times the result is quite different from what was anticipated,and
the difficulty has generally arisen from a failure to compare the
new legislation with all other sections or portions of the code
which might be affected and which perhaps would not neces-
sarily be foreseen when the legislation is adopted. I think the
changes in the code ought to be made certainly with great care
on that account.

Mr. Jessup. The totals and the averages in regard to the ap-
pointments in these cases are practically all before the commit-

- tee in the form of schedules which have been prepared; there-
fore, I do not think it is necessary to ask Mr. Washburn to sup-
ply any further data in that regard. Is there anything further
that the committee desire to draw out?

The Chairman. I think that is all.

Mr. Jessup. The suggestion has been made to the committee
that citations be signed, as summonses are signed, by the attor-
ney.

Q. Would that expedite business in the surrogates’ court, Mr.
Washburn? Is not the work of preparing and signing citations
one that takes up a good deal of time of some of the surrogates’
clerks? What benefit is accomplished, or what safeguard is
there in the rule that the citation shall be signed by the
surrogates’ office or by the surrogates’ clerk? A. Well, I do not
know that the mere fact of the signing of the citation by the
clerk or the affixing of the seal, which has been handed down
from ancient times, has any particular benefit.

Q. Well, is there any particular inquiry made of the attorney
before the citation is issued? A. Yes, sir; that is what I was

going to say; I think that would result in a detriment.
292 [ ASSEMBLY

By Mr. Rogers:

Q. Just explain that, please? A. Well, the fact is, as I think
all the members of the bar will agree with me, that an attorney
with very considerable practice and with a very good knowledge
of the practice of the law may not be quite as familiar with sur-
rogate’s practice as he would be with general practice; and for
that reason, I think, attorneys rely a little more on the clerks of
the surrogates’ court than they do upon the clerks of other
courts, because they are more familiar with the practice of those
courts. And in respect to the issuing of these citations, I know
from my own knowledge and experience that in a great many
cases the jurisdiction would not be complete over the parties,
and objection could be made to the title of real estate later on,
and the wills would have to be reprobated many times, and I
know that occurs sometimes .in other counties, I have found it

so from inquiry.

By Mr. Davis:

Q. Mr. Washburn,. how do you provide for the issue of a cita-
tion if the clerk happens to be absent from the city? A. They are
all signed by the same clerk.

Q. They are all signed by the same clerk? A. Yes, sir; the
clerk signs them in advance and we issue them as clerks of the
court with his signature; that seldom occurs, however, except

possibly in the summer vacation, or something of that kind.

By Mr. Rogers:

Q. I was waiting to hear you explain what the preliminary in-
quiry was. A. Well, it is in regard to the correct names of the
parties in the citation, whether the proper parties are included

or not. It is not so much, however, the examination of the cita-
No. 40.] 293

tion itself as the examination of the citation with the petition,
and the general scheme of the procedure.

Q. Well, for instance when an attorney presents a petition to
you for the probate of a will—which I suppose comes under your
Special supervision? <A. Yes, sir.

Q. You take that petition, examine it with care, especially as
to the necessary parties who are set up in there, and then do
you interrogate the attorney or some one to find out if they are
all in? <A. Yes, sir; and it is very frequently found that they
are not all included.

Q. Yes, I am well aware that that is true. ButI did not know
how much of an interrogation you went through. A. Well,
‘sometimes it is not necessary to interrogate very much, because
we have a certain clause in the petition which tends to bring that
out, and if that is followed, why, sometimes it obviates the neces-
‘sity of much interrogation.

Q. Well, to get the practice more clearly in my mind, after you
have examined the petition with sufficient care to satisfy yourself
that it sets up all the necessary jurisdictional facts, including the
names of all necessary parties, what is the manual labor per-
formed in the office about issuing the citation, do you or some
other clerk write out the citation at length? <A. No, the cita-
tion is usually written out by the attorney.

Q. That is what I supposed. A. And then compared with the
petition, and sealed and sent out.

Q. And the original citation is generally taken out’ by the at-
torney? A. Yes, sir; it is taken away usually and filed later by
the attorney.

Q. I have discovered that in some surrogate’s courts it is the

practice that the original citation shall be retained by the court.
294 [ASSEMBLY

A. The original practice was that the clerk should make out
every citation, the rule was that he should do so; but we have

so much work that we could not do it.

GUSTAVUS GUMPRECHT, called as a witness, being duly

sworn, testified as follows:

By Mr. Jessup:

Q. You are one of the employes in the surrogate’s office in this.
county, Mr. Gumprecht? A. Yes, sir.

Q. And your official designation is certificate clerk, is it not?
A. Yes, sir.

Q. You have charge of the department through which certified
copies of proceedings and papers filed in the surrogate’s office are
procured by counsel? <A. No, sir; certified copies are not pro-
cured through my department. .

Q. Well, what is the exact function of your department? A.
Issuing certificates only of the three departments, the administra-
tion department, the probate department and the guardian de-
partment, certificates of letters testamentary, letters of guardian-

ship and letters of administration.

2
°

By Mr. Rogers:

Q. That is, instead of issuing a certified copy of the letters, .
you issue a certificate that the letters have been issued? A. Yes,
sir; that the letters are in force, after I have examined the com-

mission stgned by the clerk of the court.

By Mr. Jessup:
Q. Who is the clerk who is in charge of the department where
certified copies are secured? A. The head of that department is

J. Fairfax McLaughlin, the clerk of the surrogate’s court.
No. 40.] 295

Q. And who is immediately under him? A. William Downs.

Q. Who? A. William Downs, in charge there at the present
time. :

Mr. Jessup. I think there has been a mistake in the service of

. the subpoena upon Mr. Gumprecht.

By Mr. inagens:

Q. You are in sole charge of the issuance of these certificates?
A. Yes, sir.

Q. You have several applications a day, don’t you, for certifi-
cates? A. Yes, I do.

Q. Now, what is the modus operandi and the time consumed in
getting certificates from your department? A. Well, whenever
any one comes from any department I deliver the certificate
instantaneously, unless he asks for more than five or six at a
time. If they only want one or two, of course I deliver certifi-
cates to those people instantaneously.

Q. Here is an imaginary case, an administrator or a guardian
was appointed six months or a year ago, and he desires to draw
from a bank or some other place where there is something needed,
showing the authority, and he comes to you asking for a certifi-
cate. That necessitates your looking up the records, does it not?
A. Yes, sir.

Q. How long does it take to get a certificate in that case? A.
In that case I take the name and the date and look it up. Some-
times it might take five or ten minutes to look through the
records, go in Room I and then come around again; then, of
course, I sit down and issue it.

Q. It only takes a few minutes? A. That is all, it only takes

a few minutes.
296 { ASSEMBLY

Q. I did not know whether it took a day or two. A. Some-
times people ask for ten or twenty or sometimes for a hundred;
that depends altogether upon how large the estate is and how
well distributed the money is in different banks, ete.

J. FAIRFAX McLAUGHLIN, called as a witness, being duly

sworn, testified as follows: : i

By Mr. Jessup: le

Q. Mr. McLaughlin, you are the clerk of the court, are you not?
A. Yes, sir. :

Q. The surrogate’s court in this county? A. Yes, sir.

Q. For the purposes of the inquiry which the committee is
making, I wish very much that you would state to the committee
the system in use in the office with regard to securing certified
copies of papers, the fees charges, the system as to the delivery
of these papers, and the record that is kept of them. A. Yes, sir.
A lawyer comes in, or any applicant, and makes a requisition on
me for a copy of the kind of papers he wants. I take his requisi-
tion and give it to the copyist; as soon as it is finished, it is
brought back to me; I then charge the statutory fee for it to the
applicant and deliver it to him.

Q. And these copies are made and delivered in the order in

_ which the applications are received? A. Always.

Q. A record of these applications is kept in a book in your
office? A. Yes, sir.

Q. Containing a stub and a receipt? A. Yes, sir.

Q. And these receipts are finally signed when the papers are
delivered and the fees are paid? A. Yes, sir.

Q. Now I would like to have it appear on the record very

clearly, in order to remove a-misapprehension which seems to
No. 40.] 297

have existed among members of the bar, Mr. McLaughlin—the
fees charged for furnishing certified copies of records are regu-
lated by law, are they not? A. Yes, sir.

Q. And they depend upon the number of folios delivered by
you? A. Yes, sir.

Q. There is never any other fee charged by you in your office
for those papers? A. No, sir.

Q. And there is never any preference of one class of applicants
over another? A. No, sir.

Q. And there is no such practice in your department to your
knowledge? A. None to my knowledge and my directions are
never to permit it.

Q. So that the system which you have outlined is the only
system under which papers can be procured from your depart-
ment? <A. Yes, sir.

Q. And those applying at any particular time of the year or
day of the week for certified copies must take their regular order
of precedence with those whose applications are already on file?
A. Yes sir. I answered absolutely yes, that is true, those are
my directions. Sometimes a paper comes in that réquires only
three minutes or one minute to examine; another may come in
which has five hundred folios; and the paper being prepared and
at hand, it may be sent out, not as a matter of preference, but—

Q. But as a matter of convenience in expediting business in
the office? A. Yes, sir; as a matter of convenience; and with
that exception, if any one comes in and demands his paper to be
furnished ahead of somebody’s else, my direction is that first
come, first served, that is my direction to the copyists.

Q. That is what I supposed. I wanted to remove a serious

misapprehension in that regard. A. Yes, sir.
298 [ ASSEMBLY

Q. And the force of copyists in your department is kept busy,
is it not, all the time? A. Extremely busy.

Q. Can you give us any idea of the amount of time that elapses
between the receipt of an order and the delivery of the certified
copy on the order? A. Well, I receive orders, requests, person-
ally and by mail, daily; the orders that come in are entered in
the manner I have just stated, in the order of time, and in an out
of town order it may take from three days to a week to make it,
three or four days to a week. If it be unusually long, it may take
a longer time; but in the order that we get it we do it.

Q. You have in that department four copyists, have you not?
A. Yes, sir; we have.

Q. And they perform the duty of comparing clerks, or are
there additional comparing clerks? A. They compare the copies
which I certify with the originals on record. .

Q. As a rule, do not the counsel send up typewritten copies?
A. Yes, sir; they generally send up typewritten copies to facili-
tate their business; that is what I meant just now, that it might
be carried through without delaying matters.

Q. Are there other clerks connected with this work than the
copyist? A. No, sir; except me.

Q. So that the only others are the copyists, who perform these
labors? <A. Well, I have a deputy and a messenger.

Q. But neither the messenger nor the deputy do this work? A.
No, sir.

Q. Only the copyists? A. Yes, sir.

Q. They are kept busy by the actual making of copies and the
comparison of those papers which they copy and the comparison
of papers sent in by counsel. A. Yes, sir.

Q. You are familiar with the practice which obtains in the
No. 40.] 299

county clerk’s office in the Supreme Court as regards counsel
going up and actually conducting the comparison and getting their
papers the same day. Now, is it not a rule that the time in which
certified copies are obtained in your ‘court is longer than that in
the Supreme Court? If there is any method by which this could
be expedited, the committee would be glad to hear your sugges-
tion. A. Well, the plan adopted now is one made to expedite that
matter; that is, for counsel to bring me a copy, and I tell them that
this must be compared with the original and’ corrected if necessary,
but that it expedites it very much to have the copies furnished; it
expedites the certification of the copy, by comparison with the
original, and it is done for the purpose of expedition. I do not
know of any other way to expedite it, except where the attorney
will present a typewritten copy; that undoubtedly does; it takes.
it out of its turn where we would have to make the copy through
these copyists that you speak of, and therefore it does save a great
deal of time.

Q. So that if you had a regular comparing clerk, Mr. McLaugh-
lin, who could go through the act of.comparison with the counsel,
as is done by the county clerk’s office, would that disorganize or
change or revolutionize your system in any way? <A. The system
is different than it is in the county clerk’s office. (When I was.
deputy county clerk I found .the system different, our
statute requiring it to ‘be done by certain charges and
under certain conditions. I do not know what the method
now is in the county clerk’s office as to the mode of comparison,
but I think it would be for the protection of both the applicant
and the office always necessary that the liber or the instrument,
a copy of which is required, should be carefully compared with

the typewritten copy or with any copy which is to be made and
300 : [ASSEMBLY

certified as a copy of that original, so that it would require a great
-deal of care to prevent errors in comparison.

Q. You are responsible for every paper that goes out? A. I
am responsible.

Q. You are the only clerk, the only one besides the surrogate
who could affix the seal of the court? A. Yes, sir.

Q. You always affix the seal? A. Ido myself, and no one signs

it but myself.

By Mr. Davis:

Q. How can any one get a certified copy if you are not present?
A. I sign them for each clerk and take a memorandum of how
many blank certificates he holds, to be compared by him or by her
with the originals when she puts the copy on it, when she adds
that to the copy.

Q. Would it be better if your deputy had power to affix the seal
‘im your absence than to do that? ‘A. He does affix the seal in
my absence; I do it through him or through myself; I have the ©
‘seal on my desk; but the seal alone without my signature would
not answer. - \ 1

Q. In the county clerk’s office the county clerk does not sign,
but he has a deputy county clerk who does sign. ‘A. Well, I think
that would be a good idea.

Q. It would save you a great deal of time, would it not? A.
‘Yes, sir.

Q. Would it not expedite business? A.I think, undoubtedly, it
would; I misunderstood your question before. |

Mr. Jessup. Mr. Chairman, I beg your pardon for oc-
cupying more time than was allowed for the morning session,

and I would ask that some time this afternoon be appointed at
“No. 40.] : 301

which a statement may be made as to the further business of the
committee. :

Recess until 2 p. m.

AFTER RECESS.
Mr. Jessup states that the committee in executive session had
decided to take no further evidence.

Testimony closed.
 

 

“APPENDIX.

 

 
305

No. 40.]

 

  

 

 

 

 
       
  

 

 

 

 

 

 

 

 

 

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‘V68T “TIMdV—SUaSIVUddV AYOLNAANI
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_ “b68T ‘ANO£—SUASIVUddV AMOLNAANI
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‘F68T- ‘UHANALIAS—SUASIVAddV AYOLNAANI
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‘P68T ‘UHAWAAON—SUASIVUddV AUOLNAANI
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‘F681 ‘AHANAOAG—SUASIVUddV AYOLNAANI
317

No. 40.]

 

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‘S681 ‘AUVONVE—SUASIVUdAV AYOLNAANI
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‘S68T “ISQNDONV—SUASIVUddV AYOLNAANI
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No. 40.]

 

        

 

 

 

 

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‘pepnpu0g—g6st “IINdV—SUASIVUddV AYOLNAANI
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‘9681. ‘“ANO’—SUASIVUddV AYOLNAANI
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“9681 ‘ISQANAV—SUASIVUddV AYOLNAANI °
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‘9681 “AHAWALTHS—SUASIVAddV AYOLNAANI
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606 | 00 806‘ce “*"19TNg “ff pue plouly “A “sojL sereeeses QOSEIAA YARIO 606
806 | 00 LTS ‘tr . AaTNE “ff pus uideyO "H poi : creerees OUT MM “H pourrey 806
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06 00 SPP SL “PIVUOGIW “Mf pue ploury “q "SOUL seen tom @ oct 103839 "aM thee eeeeerenesees QI Snig "H ‘OouL c06
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626 | 00 816 ‘| ‘SOUL pue sepng “fe ---giojeg eawjeng |---2 | 636
826 00 TS6‘T cers plouly “Hh “sOo"u.L pue Jayyng <E ‘ft see nee gern eo “‘seqO Jeereeg | 826
L36 00 Z16‘9 ‘i “oH “sOuLL pue ra[jng “ “ft ton eerreeweseesor soe sTOSTON, uel serene 136
926 | 00 228 ‘G ‘SOUL pue Jonna “ff KWONSGSSEEN BDOLLA ae
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$26 00 988‘2 ‘oo plouly ‘G ‘sou pue sa[jng re treseserseeees UGINP, OUpETIeO #26
$26 00 88h woe: SF “plouly “a “souLL pue Joyyng eae a bh sie year Gal tiem “-TOUsNeW eulforeg 226
226 | 00 986 ‘+ -pjouly “M ‘SOUL pue sepind “f “f -dder, puewipse,g ae
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416 | 00 +99 “+s-proury “H ‘SOUL pue serng “ff a <tyonueG, Clear =a
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“4s nesseN ge ‘qoequeny @ Suong ‘staeq [ott t+ Woyserpeed “H “wm |*** "Fz | $26
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355

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00 922‘as “plouly ‘H ‘SOUL pue Jeting “ff ‘ys nesstn 1g ‘sBeUOL ‘0 ‘VJ “"*"poom ssoIquUIy 986
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00 #94°2 ‘seqo pue ploury ‘gq ‘sous [et os Yilemieet 5. deatete iMbanMIice Mais Se ofoceres bo tritsrressereceees sipig preceg [et | t96
00 098 ‘plouay “@ ‘somL pure wosdirmga diiga [oo cem er Tr ae wogry [oe meporeg yomred | | 096
00 9LL c'plouly “W “SOUL pue soyyng “ff “*pa mo}sog 1808 ‘MOOSE ‘a ‘sea ‘reyxeg ‘wy utasey [ot | 6c6
00 zoz‘erg [eect cutdeno “ET pang paw aopng “fp [erece teeter tte e tet te te eee e tence ees tresseseesssegnpaegog "y desor |'-++9z | ga¢
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"L68T ‘ANO£—SUASTVUdaV AMOLNAANI
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[ ASSEMBLY

 

 

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‘L68T ‘LSQONV ‘SHASIVEddV AVOLNAANT
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“LE8T ‘daa NA LAAS—SUaSIVUddV AYOLNAANT
359

No. 40.]

 

 

 

 

 
 

 

 

 

 

 

 

 

   

 

 

  
   

 

 

 

 

 

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00 000‘ ++s-proury ‘a ‘SOUL pue Jopna “f “£ steteeeeeeeseeeeseresssHoog astnry |*-''°TE | 9907
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00 260‘T “ploury “@ ‘sou pur seting “f “£ ene cco £eM GT OLT ‘Teuues “MA “WL crrseessesesygoin yy ydlopny |°°"""08 | SOT
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"L68T ‘NHAOLO

O—SuUdSIVUddV AYOLNYANI
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360

 

 

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00 68t'T$ =| PloUTY “GW ‘soqy, pue se_Ing ‘for “Terry [ep | TLOT
“LNQNOWY “‘Sugsivuddy *AENUOLLY “ELV ISH ON

 

 

 

 

 

 

“pepnpuoo—LE8T “AAAOLOO—SUASIVYddV ANOLNAANI
361

No. 40.]

 

 

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00 #22‘ “ploury “M “souL pue Jeng “ff

00 sT6'220 | PlOULY “M “somL pue JeTNg “ff

00 sgezt «= | “PIOULY “W ‘souL pue JOIN “Cf

00 LL1'629 |" PloULY “A ‘SOUL pue soln “fe

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00 SPL‘TE «| “PIOWLY “HW “SOUL pUy JENA “Ce

00 289 “plouly “HW "SOUL pue rayng “r *e

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00 6LL‘T “preuogoW “MM “f pue Jeling ‘fr ‘f “AVM. 0S “sprarqosProp ‘d “08H e “ eUseM BAG
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00 286'FT “19aTING “ff pus ploury “| “sou ‘NOVO ‘H ‘Vv aoIy “H stMeT
00 99928 “dol Ng “Cf “f pues plouly “WA “sou, Seen crosses Bard “WO
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00 00's Jaljng ‘ff pur plouly ‘gM “som “9S N@SSEN TE ‘OUTM “O ASUSEL ‘leyieg “Y euay
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00 s98'Zer |" teTan@ “f “f PUe plouly “| ‘somL “TRATO seme
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00 SST‘T ars] Jatin “f "f pues ploury “7 “souL Ns sreeersess NBS eulleqzep
00 opn‘9g = [tee JOTINEG “ff pue proury “a somy [erect teeter eee eee vive [pesereereeseees-qospnp ermorqdes
“INQOWY “‘SUgSIVUddy ‘AUNUOLLY “ALVIS

 

 

 

 

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‘L681 “UAAWAOTU—SUASIVUddV AMOLNAANI
363

No. 40.]

 

 

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ptt | 00 1¥0'9 |-uosamer “vy “¢ pue uideyo “H per [ot 38 112M o8 Abed R 800038 vreeeresscees TOSTIAA “M MOTEL PSI
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SSIL | 00 81‘ FST cc WeH 'Q "H pue Jeping ‘ff “"]TeMeg “A Aue BaIL
TSIT | 00 $8h‘L “StegerT “A “SOL pue Jorjng “¢ ‘Lf streeeeseess-Joum0D.O Ydesor ‘WwW TSI
OLTT | 00 zge'6 PlOULY “A ‘SOUL pur s1oyyng “ff “rss -Tesemisuelg UyOLr OSTT
GFIT | 00 $28'F ““Zuljwoy ‘d some pue sepjng ‘¢ ‘f “Bee “MI Avisny 6FIT
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LETT | 00 289'T “‘uosdiiqd ‘d pue uldeqo “H pew £UK, 082 “1000 ‘a AA “weqeleD “¢ UM LEI
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‘868T ‘AU VONV

£—-SYaASIVUddVY AYOLINAANI
[ ASSEMBLY

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‘868T “IINdV—SUASIVAddV AVOLNAANI
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‘868T ‘ATOL—SUASIVAddV AYOLNAANI
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20 £86‘0L “lerjng ‘f UyoL pue plouly “WM ‘sou |*° AVM. 08Z ‘WULMTINeyY BY stavd jer smeyeiqy o1Opis] 62 | 062E
88 229'L ‘ropn “f Uyor pue proury ‘gq ‘som, | “SOM. TRL R P wemyseg free: afsiatanses HoopéeH ‘O ‘08H at | 6g2t
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‘868T ‘LSNONV—SUASIVUddV ANYOLNAANI :
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00 £06'F “plouly “H “souL pue sejjng “¢ uyor |: *“"sOM. Gh ‘STLIND F Je[eeq MA |* c'"T? | $LeL
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00 L18‘T “plouly “@ "SOUL pues deyng “f uygor |**'* sisiiieks e sereeeessmeqy wWepy |" "Ot | TTét
00 O6T ‘FE “pIOULY “H “SOUL, PUB JeNg "p Ugo fot tee aS TreAA OF ‘eLoMINSNY BF Usoyg |--+-" Are Jo soya “q Arep [-***+9z | OTST
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00 920‘ "eH DO 'H pues plouly “@ ‘sou |*"*’ i aay nes sreseess ure ATTBS Lost
00 2's -zeyng ‘f uyor pue ploury “m ‘soqy |" Rw aremeees lmewaee Suyeory ‘y “a weg {zt | 908t
00 Z16‘96 “roTing “f uyor pue plouly “W “‘souL PRE “"me}xeAy ‘DO Uessng |" "Ts | S0sT
00 TL6‘6 ‘seg “f UyOL pue ploury “mM ‘sog, [rete ters Messen ZTE ‘otqstad ‘oO Ang [eres soeery @ ormueg [---gr | FORT
00 FFT ‘s9TNG “f UyOP pue pjoury “H “somg, [teeter cect ttetteeeeseeeeee leceteeerersereeeeeeees foro OSTIL 0st
00 FLL “lelIng “f UYOL pus ploury “m ‘sou, [rt te etree ete eee eee ieleanemenetertesterrecey sie Jedunaq ‘Wye9 Z0sT
00 60% ‘ST sworn “f Uyor pues WeH “O “H [LOMA OS “SPIUIqOSpIoH ‘a FP “a ‘D |° ““UBUyosIq: 6D TOsT
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‘LNOOWY ‘SUuSIVuday *$ENUOLLY “ELVIS “ELV | ‘ON

 

 

"868T ‘adaWaALdas—SaaslVaddV AYOLINGANI
373

No. 40.]

‘1eTNE “f Uyor pus plousy “a ‘souL

                

 

        

 

 

   

 

 

      

 

       

 

 
 
 

  

 

 
 

   
 

 

    

 
 

 

 

 

 

 

 

 

 

 

 

 

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TFET | 00 FFF'Z “plouly ‘@ ‘SOuL pue Jeqing ‘f uyor sorereeecerecerso NON PlVeqstey j-*°' "OL | Ther
OST | 00 L9¢ "plouly “H ‘souL pus Jotjng “¢ uqor : “euvey "O weydayg |'"" "OT | OFST
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‘ON | “LNQOWY ‘SUASIVUddY ? *AUNUOLLY ‘RLVISH ‘aaya |"ON

‘868 ‘UHAOLOO—-SUASIVUddV ANOLNAANI

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“LNOONY “SUgsivuddy “AGUNYOLLY “ELVISH ‘ON

 

 

‘popnpupj—sést ‘AAAOLOO—SUASIVUddV AMOLNAANI
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No. 40.]

 

 

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‘8681, MHANAAON—SUASIVUddV AYOLNAANT
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376

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‘8681 ‘AHANHOAA—SUaSIVAddV AYOLINGANI
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No. 40.]

 

 

 

 

 

  

 

 

   

   

 

 

  

 

    

  

  

 

 

 

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LPT | 00 L08‘sg | WeTING ‘ff pu PloUTY ‘m ‘SOTL vreveseessescas Deora 08 ‘XIUeTlef XIOd “preyoed “S SeIIS
OPFT | 00 FL6 “"reTng “ff pue ploury “| “souL “4s A\10qI'T 69 ‘OPA F suUepY seeeeer oun “OQ BsInorT
GPPT | 00 O88'L ‘‘'auesdiliqd ‘d pute ploury ‘q ‘sou tren eeececererecare [eeetetseeeereereseses LOOBIT, 095)
FPFT | 00 3869'S “FOTN "ff *f PUG PTVTOCOW "AM “LP [iret cece eee ees dre eneeeeese ween Jowenereee “yerI0OW “V ene
err | 00 TesT = ft uetna “ro “P pu ploury ‘ag ‘sOTL TEA POPOL
SPT | 00 09'S “"TeTINg ‘ff PUue PlOULY “HW ‘SOUL srrees Tako “SeVUO
THT | 00 892°T "Tern “ff pue ploury “HW “sou Zj0Ql PUBUIPIOT
OFFT | 00 98%'9 trang ‘pp pue proxy “som [treet ttre cee tee reenter ee tenet ees ceeeeeeeeeeeess OSMBIQ “TT LIE]
6erT | 00 LTO‘TS “"Ja1INg "ff pues ploULY ‘@ ‘souL seseee [eeeeeeeeersniqeont ‘a ‘OOmL
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nest | 00 geet ‘uorng “fp pae ude “EH pang |e seeseee-ag MeSSEN Te ‘ATI F poomaony froersreetteeee ss MoTsoM ‘a “OTA [+02 | LEFT
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QsPT | 00 62 7 ““seqtng ‘f ‘f pue WeH *D “H “4S TIV@A 8T ‘UsMOIg “A ‘PA * AqiaqeyjoN stnory [-*' "LT | Sept
peer | 00 082°TT secon “pcp pue we ‘QO cE [cc cem.g ogg ‘uemmes “pa fcc sueqeiqy eooeqeu PERT
SSPT | 00 8TS‘OT “Tang “ff PUB PlOMAY “| “sOUL [4S NesseN OST ‘Teka FB WaRITTIMD [oe eBPNGPOOM PeITV SehT
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TStT | 00 TOF‘OF cc reting "ff pue weH "pO Aey sree [orteseecereeeses Teal "QO AIBA | TShT
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6cFT “Oo 178 ccesJeping "f ‘f pue wR ‘oO ALe_y tireesereeeeeeseres Touiqey Wepy peniesy 62FT.
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‘ON | “LNOOWY ‘SuaSIVuday ‘LANUOLLY ‘ELVISH ‘ON

 

 

 

 

 

 

 

 

 

"668T ‘AUVONVE—SUASIVUddV AMOLINAANT
 

 

 

EXHIBIT T TAX (SCHEDULE 8A).

SPECIAL GUARDIAN, TRANSFER TAX—REGINALD H. ARNOLD.

 

[1. Face page 378.]

 

 

 

 

DATE OF ORDER : aint aan es
FIXING TAX.
1895. ~
January Bec cccvcccccse George Re PWV PIS s os fold acie co otpnisiaainad selena se esive conte
MARCH: le cseny.ccis cosine | JADOZEAs POOSLWICK, «sca cece ss Ae ere
March Dic ence vs cicwicse Samuel Markewitz eee erreee se esesoes oe eevcee °
MEATCR 22... ccocescsese|) William Pretzleld ‘5. ncscsocss Fs Seis at AO ee j
March 1......ceceees| Agnes Reilly ........ccccccsccccees ‘ksthirodthnacens
March Bepercs «9 00s aioe Elizabeth ase Vs SOTVVA GED, cs oon e soa b cine: Biv els ole vies Case
Mia rh tOtels..c.tsrcs cites oh ce dere voclc we etiasiv' eerste
April 11.......... -eee+| Henrietta Barnum ......... ses eo pea
April 4. cecccceccesccs Alfred Loomis wee cere ee eceere eres ene eeoe e
April 4........+- pease) Norman Ls, MOULOGmixe. cs ve sssiecunes See ee eee
April, Tet 1220+ vescess] Mario Ly Garberviclle: 5... cycccvocceecccasee ee
POP TOCA 6 ccc siocid o/s.5 50 dieve'e-s sisic'a's 0 vice
May 28.....seseeee wipe, Telan -4GUDOLE bs cio 8 wien a oe as ere owes Caia eae
DEAS Wy cciwtevcesayne tt: Gee BUENO? "si, Fas c'ce ceesactecenaue’ eoetene 8 as
May  6.....eeeeee -| Thomas Dougherty ...... ree ey tt saan ENR ote :
May 20.....seeeeeeeeee i arhare: Be OUEST sas cis< cossaner deuce Saonccegoaes at
May 27......ceseeeeeee MR hk TiN fii tin wa cece Koa don Spin pe hee Sate
May 18.......seeeeeeee i ccigei MAMIE os ues ok RkGs ord e eeteenass
May 28.....sseeeeees seh BGR. GC DON aa is es cing nnn hs casenens
May 9.....+008 Say TRl MOLY. hy WV ABO Avs cs onncee eves co enedéesee eater Mags
May 238... paces OUCEE MAY FLAMING. 0 wos eceeee i pce heas Cieeee
MAY COUR: corps o8s sie SiN Glb evel zie cele. cieverelae ea) gieje's
June Lees seeeceeeenes Charles H.; Brooks...... Wisc ie oc e See os. « earsivrose toate bie es
UNG Lei ceveceices oreo e| BENJAMIN DO HOLCRU « occ oc cicicc co ss\es,00 0 cecees ce cst
JUNE 12... ..ceccccvces| Agusta Mertens ...cccccccsscscccece ;
JAIN Ow GOUGING scro bo oe cele ce beleelsie sole clee cece syle tise
SULY: sbetee'es 3 breccias seve!) SWWALITQUN, EU IS AISOT « o¥.\¢-0:¢1a0 0 viclerciipiviesersislare eve ss cxses)s1e ‘
uly <b Soe UaNerea ice 6 ULI OU: SEEIP SI si sic cccreereiieicistersic os cols seis ale oe'vis wieleie ;
DALY = 20% «5 00's siaeietels Gustay Lasker i2...<: <s Ske stelssrecastes So eels Veveuiv eres os
SUN Ve dates corer scccoousee! Richard N. Peterson, .. 2... cccecccscccteccce voces
PUNY. OF dtvrcccnc'vicls ect Res HHCANOP GRO WLATIC. <cicles os1ce:¢ oct 6/010 osie ofeieleinic cles eeneeie
Daly? 164 cece we aveeiiniee 6 | PAGOlP i he SCHOOUIOL 6. <.-c ccs cessc ce ves vlicsicze tise sises
July 24..... sees selceee of SOM Ele sR ISOl., os seine BS aieeieieieteiets slave ee cee ae
July 24.......ceeseeeee| Almira F. Beers. .....cercecccccccccncceresvecscesee
July total. .cccccsccvseevcsses Be car ore'ai Bcc ate sats
AUEUSt 20... 5. ses05s xe SOPMIAT Ms BOYCLICs ..5.sc08e's Senet sie Sioieis' ste e's bei
AUZUSt 20. 00s vecccoce BI Zapetl We > BUY is divs cs oc vibe cos one eapemieaers sien siclonelete
August 16..0.0....++..} James: M. Lawton. ...... 000+ oe Rou Oe oe eeeeioes
August 1.......seee- IER sae LATS GOIN ete neo cis ool ctaie ios o cic store sic Distenpio eral
UU VOU ccieciss ses oee.s sist vlowsiae Ricicleieioe ssrenre
September 27........- Jean F. Charriere........ Seces Ske Fe aes s Son
September 18........ cloJOHT dar WA tSOM a. <c ce aeccceesenm calc ctectoren nis susieP sere
September LOCAL. cece es cds ce ooo cee On ee aeRO Ns
Getober 10.5 sscces. 6 Phillip Frankenheimer..........sesceccsccrcscecsces
October 19... eee NTL EGTA EGU CUES) care savic e cre:o cibiess 6:0 6:0. 0ic' 0'e 070 90 it/a: v:cie.e pie
WORTODEL. 1B siscocwes ss Charlés* Zinc. ouch oneness Gree asieeissuaiacio one se ,
October 11. .....55 Liuey. EE. ISS as os vc ecc ctwae be cesccccet Ss aera
WETODCIE COUR He Oe tone ote Selective 6 cisice cle os'e oe ce'e'e
November 6......... MIEOhrisiiana BTOCKNAUBEN. .. secs foes cee ees sete Sele Soe 7s
November l......... eo| Mary C. or Mary W. Smith.........scccssesccece
NOVEUUNST TOUNE paces cS heise veces ct orcceceewss
December 26........+- Rebecca Babbitt... <. c.c. + fen 6 coven coer eee SaNsety
December 20.........- Ekenry. C1QUSCN=. +. v6 ects sss Seabees S ccaoraata tee I
December 18... ver Men atete ty. TIGPUIBINOR AL css. ccc cs ce cs bev ceveseacen
December 9.......es- HWhzapethy ba Underhill. .....:365.0% BS cis Sis Rois se
December <totalsi.3 ov. s03 Nee R'S sebcicictats vig sve.0-
1895 tOtal....... ss ceesseerceerceeeceeeeeceereece
1896.
January 4............| Birdseye Blakeman ......secesssecsecccrceccccecece
PANUALY dG. ose ce.cs coe] JOON Ds BOrlOn. cc... sg ccs 0509 toed scienccwece ce aarace
January 6...........-| Henry Le Grand Cannon..... fein eters aasene ete atarnieras
PAMUATY “Lorces coves es NEAT Ys ee APOE co kiss cv tie e’e:t0 00's vin cis sleeves ccise's tes >
January 25.......-.00¢| RoSina GroetZiNger ,..... score csccccccccccccceccees
Jantary 16... .csee cc --| Mary Ann Gillespie....... oy deine a eae ERT ae
January 21..........s-| Catherine M. Morrison. ........c.cccocsceccccsceccs
January. 295023... Gre call MET OAL OPNOM nist a:-c10s vs sielo do sso ee closes Perccetics
JHU B0sees 50 <s TEMS “RORGCOY 235s acro.s vice cits vince bis, oa ces seieke tee's'e$,0
JATUALY, 228e0 20:0 00500 o:| TEES GET GI cc! c «c'ua'e!0'c nie carte eels cisivian 6.01 pide sete.nsr
PARWUATY: “20ecc:00 ce vecce SOS ees V OSES. s on sisceer > etreeneswiee Ses stirs Bs curr eiseaene
Jans totals. )c tse. eT es sis eee
WODEMATY. 21, scicevelese | SADOU Dis OSU WACK canis ons ses eT TLE een Arie ecieicin vieie
WODruany: 26 ccs ence cas Martha i. Boenmers. cc. ccssiac Saintieaistes seins Seieere oh
WOPLUAIN. (200%. 5.c.ccie ere UCTS DSW. Nie ROMO SS cies oe nie cis po is eins oe Mawes e's 66 e.0,0-0
WODIUATY.K Sl iiecscctes IOLG slay IM OWLOY, cn acne oh asics sn 6 clei oesigeh oe cuca «
FODTUATY: 5205... 6 oe 38s STC E Ie OGLE De ee ciara sien vic tendo cect adie e(e kee se eeaeee
MODERUALY. 63 Ores o 6s. WiwAnies PATSOIS: 2c «055s: oaks. sieiorslene ek sca nite olatsie veceraiee sunreenane
MODMY COLA, Soa. ao ob acie ss sh oes wile gehen cieceg
March 25.. : 4 UTA MOM ELAS S os score vec'e bee pee sleep a bees cet sessed
Manch: tic iesdir einai Daniel, Frawley ..i..000s cvcclsecsee Paes RS Sen
Maren 2 9;...; eee ISISUO i ICA DOLL 5s 5 vo scien 0's Dect es's sess cine Sore cai cree
DEADC De BUs wer, occ c's 6-30. BTIOS Ot. GATLiGa ©. ve kuise ps we ccaees elelocibiieete tee eee
Cie dies ccicicc ecco 058 PLATS EC. EWE ath co tirnsec os ines oie cise o ccie pee csieisre
March 23... ...02,.-sco0/"GeOrge- KOMP: . 2... cccscscceccccccssevcccsccscoccecs
Wa niente. <5. oe caleaners Bertna. Jaco psieceeiiee sone ce te ieieos c eee esicbedoeeee
Mareh: - 0s5.3223.5- seoel HUgene O. Sullivan... 2... 266 Re Bins cdo as Snioiic ations
MaRON COCA. 6 pec scieclcc creeks cee Nerd lo taataleteh fe
ADR 2185: Sescact 6 ee Bernhard BORA ONS a tatecrere «cise cccate sine ein ettnee osdioacs
April 182%; 0s. Pe Noeners Clarissa Ti Crane ates ctes'e cre s acicdiceiie luc oa ines
April 216 35 Ae ALERTS tS? Ose ONDINE 5c bic ciceclet cone aters bra siattelcisero
SPODRE Qi oes ea ck a AO Banal HMSTNON MOTE. oi, ciccsie aie so ost cle abe nas ac eles
ADDN A 2Th oc xewace sels ale etal Ges oe LOC Un: cv ots do cicteretsievite © See eicled cade. ¢ otbiave atclets reeves
April: 103.345 ee Sees, | eCCOR Ast SACOD SOI acc iss lec sresrc elec oe'eiee Senecio eel aes
April 28% 20s sce Eat ony SEVERN cemm VLAN, Olle oe socaie ict cies a oie el esa aletiata o aielicieie o eletere! sicie bre eles
POTTS ALO 3, ibe s ces Seeie | LN OLN GIS 1) pm VLASOI ee Nets ieaisisls os croie ells ol 5's wre ones ohare onese
ADE Gas aoces oe aes gel OMIS. “Ae Os ONONUC re. c's ctee sore siete ceo stale otal o'eie Sore ae
ADR WGC hs osc cet e « MVE SCII SSE CY. Clit Siterciecaciestele's beicleis' Cos 0 os ot eed Méiec is ote
ADT S220. i cc teeeswewe GH ISTAMe VOT ce ETOSS Cis. occ araler ore cle cae <ale eralcrev eres. sievelervia
AOPrilSsOts atic... Sov cen s ED OMWAUEG (SOI GONG crave -vo o srave 6.6 ici oe.b's:e10 e's tie nie ve oe cleiis
April: tovalic.. << aie cise cielce es ae Nieisie cle eiaeleats
MAY SUE Rast osc caeet bon VV PUI AS AGS oiscas acre oi o's taistors oisuoie eig’s akeletaieis ols sup'eltie ibe
MARI 2U | oie Por ae oe clo OTM GI. < SO OSCIIOR, sco cts s civic les ielerdie's o #Oteloia cl otiee voles
MAY Ot s t acc Seeks Hos SECON STOLE EME AIS: 26 Sect ycae igo oes Saree eteteels arene oe ep oe
May 13. ce once Be saarote prs [Net ITL UL OL, EUCU WL Ose che Siw ates siwiaiec ore val eh steve one" (6/5 els o10 FIRS 0 6 Sie siele
MB Y.< LAs res ses. ca ces ..-| Louisa S. Leets....... Bi oa ele'e: Gre ¥ ocsla gers eos ieee cea es-eeng ee
IED Ve ong sates oc peau eae TEU GLO GD. IO USSILE.«.5 acces Seine Sates bes o Fie eee an
MR 1 Soe ies Sate oss AMela. Vic WilSON... «scsi. gags osc bssepee ae ve Sst eee
MOINERY © COGALS ccs oar coue se eaibs «cle ta 35 eRe CORO ONS
June “4: LOPE akc SUS ATI Dies ID ATL IPEL Uiiers: cic Cos sie ov Seroals unde wie'é cme oe eiew alee as
JUNE 2285 Oss. wr wae ais RULE: Piss WEA CY booties esa eb cele soso hes Ts 0c Hees ce’
PUNC2 Qe dices vtec coveors TOUS eee Ws TEU OTB Sa ce os rete sctee 0 eiee cls vest oe.08 chic
A June total verre
ADV oss os oe 0 soe os oie EPO SS CUTIDC Gres netare voters 66 aisle j veh el eerels cee’ ie stele eee
SHUEY are He Pees cw deve S[eseLIN OS Fey COOLS pbc clare teres Ours cup stolere eee esisioavelets eee
PULY= SEA eae Saat Maree Tas Ti ATIG ss vies 03 Se ccs etie cs SOOO eS ee ere eT en oees
July Peewee AVOMiDaIG. WECLINUOCK, soos v1s.ces bcos oe Sore en
JUVE eases Sem tisens eas He ITOR Gas PROPEL 5 ore. op 20 0 bis -ale re g'Savp ei 0 Siero eee ecelend Sige bebe
CULES tceetss cree Pe oy ae DAIROS MOTT Ole Sows os Sls caine doieo be ew be eons tele :
SY Sk ie see pisses bcd OL t Orr Iu VOLO cides s cre cie's 0% olo'die en's eens ees
ALLY etait ts oA steele $6| SMOTDES ~ELOMO@NOT 40 ss7 +s 3 a I Er PE Srhees
DIYs so Se ee eon wiis eves (2h hancis: Jaclard.2c34.55%% aS a oe coe eae ee
URS “SORE a Soi oso ok Sai ness cae es ses
AUSUSt «3. cca5 = eee} George S. Adrian....... Soc ae awl oor ees ie sees
AUBUST: jas eke setes el: WOLNOLUS Es CASTOR terse: ere oH es casos rete ee
AUSUSE aise. Seeley ete |) ON Me Oi ELOT DOL bisa ce sos er vac oo tebe Biden oe ccte
PU SUSGs COU e 65 eine coma oo 8 oie ois os Sates oe.
September hs.a. cc. Sr raAnk By HODaLt- cc cat oa oo a vase Sema Coes oes
September” . s<e6%ee 0s SPATS Ber ELIS Sgn cco o es sores s hee pbc eee ees vc Pees
PEPlLEMVOl sss. cee ss GCOLSO. W. HOY NETO. iis% ceive Seis hows kee Pe enes eee e
September Wi cee
October ste eee eeceeeee SiMOnm. BINS 2 sows. Sos SEES teas He oN Wisin ie ch hie iece
OGCOD Er sak shies tect oes (= SIAC» DEMON Pe .% si, a aces ae va Core vigisin's Baw ee Saiais eee
October ..... Bice ea eel COTPO EL CHI POLARS qc “sini cock COMED ca Beeb ae Oe ae
OCtOdets is. c5tiveeseeee| SOPHIE Wilhelm. 3.5 25 Se Seep oes care 8% Ricco teres’ 5
October total. >.< e@eeetre 0.06%. 00 O3.0 Kis eee) 0-206 °
November ........ Soc |- LIGWIS: GOLGStLOM wire e ceeeee enc Sea Reeve tow
INO VOHEROL > 6555 soko eet HMHZabeth: -LODp S25 Aw s ose e ev seek 08 ae eeteoe Sinvee owns
November OC ROSSA ORES
December ......6- See Wililain Gr. DYuse, .. ood ee eis See one oe re eee ee Ts
December eosoecaw eet CaTOUMOG Vi POSEY. wvccccccccccvccvccccvccscccecccs
December .. = cevos vues CEHTY Za. ELOO <. occ es ov pe niteeuee are ee Coes ws FiSeeas
DGCONMION & 5.006 cs 0% Thomas . MORAN As Sota aes ha Sees ee ae
De6COMDEY mics. secs es Pia ROALSTS are recone eee ee SOeoS eT cese =:
WIEGHSMBCE: cos. 5 tot oe WERECIFOW SPs: TCO DILIBS ccree oe won eis 'o oo ie dw we ne Seles areas
DECEMDO?D. ho .35 eves Georee: ROH Sei vive cee es Scie dele Fese RECA TCT EN
DeCEMDVER 5. Be ee wes NVA cathy tal eV EURO TE CELIO soso soos cite Sie eieree pee Ne eee Sher
DOCOM DE? ase a sav cae STE eee WALL G Rais oases NO NNSs 0/6 eS oo ba Dale EET ESS
Decemper oso cece ee FOnTY «Bs “WiSOD., oss: oases ss PGS SRS Mae See S es
PDCCOMDOE: COUR ice eted bec ecee ene t¥ee Ssinnwctbaws
TS9G STOUR etc et es Sees Sie hee Cows 66 er eRe

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NUMBER OF AP-
ATTORNEY OF ESTATE AND ADDRESS. ee PER . SPECIAL GUARDIAN, APPRAISER. NOTARY, TIME, NET PER ESTATE. FEES. REMARKS.
0. Wendt, 20 Nassau sto... ccciscecscone Fie eee eRe EL OATNOIG cs Socss oso e sete ee ate Bagsrces |= ois bcs RES binlc ois DEE ins Da oss oe TWO GaSe aise Oat Socnee ides aioe ais $27,000 00 $15 00 | A.
Emmett & Robinson, 52 Wall st.......... pee NA os 3 3 oe ee Aenea, 2k cia ks cc owes RE eS 8 ee Pee ee WP oypgy Seeanets SMB Os 3 a os caged Neds ovo Ss 5402 $3,000,000 00 $100 00 | F.
G. W. Minor, 206 Broadway.........ceecceseerceveceercees eae PET A BNONG acd. 6 oie sielersislovo< occ0ls epicioce iS Re Ryne are ia eh rong esa a laiar tee sig stats iste ohco | ie a viace SiGe wo aio cia late Siow ae cis pene Note stated. ssc es-0 Racsesatus st sees Soe oh 72,606 84 50 00 | A.
Wolf, Kohn & Ullman, 203 Broadway........+-.+s+++++++ ie TR A MeN aa ea oe co oc 0 RES AAR Ee Wee ha oo ee a ae A cok ate PO re oa as ba cic sd Sass wos och ease 115,147 29 30 00 | a.
Albert J. Appell, 51 Chambers st............+- pangs ses Re eS Bee errr rs oe J.-F. ACOA cs 05.502 ¢ 606d on ew'ee os], OO RE EEE Gch ee ea ce BENE has oa ace va : 7,656 98 15 00 | F,
John E. Miller, 20 Nassau St........eeeeeeee Oe eee ecko aot Ses ee RP ODIG. ov ck va seneny awe 3 ‘ je J. F. Arnold.. = : 60534 NOU REREBG.< oS oe a evades 0005 ve aia Fovanays 389 ,382 33 50 00 | A.
saeco ee soerseeronsoreres oe Se ietoisiers OC OO 5 eeecoee Two days, parts of two days, eight hours........ $3,584,793 94 $245 00
Robert W. Todd, 229 Broadway...........+- ee ceeeeeeeeees i} RE, ARO 5 eaeaah eae ee A GC, BR. LaRue... cecsccuseunyastse} DRTtE ae eer etc. oes ces rak pace seas? $171 75 $10 00 | F.
Stetson, T. J. & R., 15 Broad St.........-eeeee tr eeeeeeees L | R. H. ATMOld.... cc. cccecees cece cones ee oe Fy Bs AION... oc o0. cece sens oecsvedede) NOL SEMUOieam. ME Eau pint seises igo sthsinesntuesdecencs 609 ,955 51 100 00 | F.
Blanchard, Gray & Phelps, 154 Nassau St..........+++++- Tee eed «Sa 5 vs ose stoke es actos ees es eR isa: acne 05 so << a-n xn, 2) Se Ten a a es 55s 42,468 64 50 00 | F.
Stetson, T. J. & R., 15 Broad st.......... seeeee se eeeeeces 1) R. H, Arnold..... cece teeeeeeeee ees CP] ca¥ees pewasee snap eo scesanecs cet eeennes Jo FP. Arnold... ...ccceeee sees eeceeees EM, pe ES Sr oy ee eee es 709,426 86 100 00 | F.
wees ea 8 8 0b 6 0a.0 000.0 0.0) 0'0)0.6'0 010: 6.06 0.0010 .0'5.0 0:4,6.0 00.018 -0:66.0 Ogee © *:%6:6, 4 seed e60e Gee Parts of four ME cot Fase hess Ses teieiste wee $1,362,022 76 $260 00
Evarts, Choate & Beaman, 52 Wall St.....-+sesesseeeees 1| R. H. Arnold........++++. cosceees eo De Be ATOM, 90 oc ccds hess so se svieton of PRES Ol ROIS Gh ces cacceas 2 kb icwes else staeas $51,149 13 $30 00 | A.
Chas. Schwick, 91 Second ave..... sone ee eeereeeeee Bare <2 -sic:° ate AEN OL coro: c cert ele einige ois’ wlele Fe |i ccs vislere ce oteit-cic-aie sis)e'ei eievewieisiaie o t4sisiele 9 tre J, FP. APNONG. . 5.2 ects ce cdckecsesees} PAP Of EWG: Mee AS T2718 295 00 | A.
George C. Blanke, 253 Broadway.........+.+++- se cceceees BSP FRE SEL ee AIT OL Gl Gee eatin go Sis tarnls wiwiereie 6 ofele eel imate ots sie ose alae aigiase tig tise oistaeie.s Sluis: aloo: Jo BS. Arnold. oy vives ene sccececccnens-0cy (pure ee Eee rye ee 23,956 69 15 00} A.
Strong & Cadwalader, 40 Wall St.......sseeeeeseeerseees ASR He A TNOIG. sc. 25% a suiee os te os eee os Disgl @AsRH OL a2: so saistasaneclnainiorere 6 oigta Partssol LWO.-GNVS oa ce ocr es fae oe oe Seis eb aa tetee 169,144 49 15 00] A.
DeGrove & Riker, 145 Nassau St.........-+- acts Bawicsece De Sa SET A PIN OME os acc oa'oslsie sieisic eo Sieereeeer FP PROUI ES E50 a oo Bec one oe povese ss} Parte ee CWO SG 11,000 00 30 00 | A.
Thornall & Pierce, 56 Pine St........ceeeeceeeeeseseecees ss Re ELA PHOTOG ran. ses ince eee eee see Scala edit SATO OGRE distitscrsteerse ais hie oe oe ee S Not stated:..7i.>. : S saa 41,279 07 50 00 | A.
Wolf, Kohn & Uliman, 203 Broadway.....-+sseseseeeees ed Rr al. so nile aE a - | J. F. Arnold. ..........ssssseeeeee--| Parts of two ~ |B. z 5,792 62 30 00 | A.
Geo. W. Van Slyck, 120 Broadway........seee seseeeees Se RE Ar ca 54 cash ve on oso week Jie Wig APIO OS ees sats oo eo oases HIE NOLES taLedcas, she Sars cen aowees ee cabes 15,684 50 25 00 | A.
Carter & Ledyard, 54 Wall st.. $55.03) pormanlanie’ Wh Ber serisieis Ts oR FT Arnolds scent an ct ions = J.-B ADDON cwiccrniee te ccvaccnt ae Darke two sas Bie é 3 272,417 66 50 00 | A.
5 0°b <6 Ob bin hoe)? G°0 8:9 0.00 5.6.9 O16; 610).0:8' 0 6 726 6 0 BS Bre SS @eoereere ee ereooree red 3 Eo bes Wel ee UK 0:6:0 6.0010 8.0 TELS 6 0.6.0 O69 STS O58 9 {6:9/9,0'0 Parts of fourteen ORY Sas cccses ss $595,100 00 $270 00
i ‘ ——————————————
Emmett & Robinson, 52 Wall St.....+++sssseeeeeerseeees Do, Hi Arnold...s2.<.0r-cscseccs decree Se BY ATO GIG, ooo svete ese oSaseseesec| NOt SEALBUS Ter pay tie fade s8 «soe sase sdiesuunes $115,034 59 $30 00 | F,
Edwards & O’Dell, 120 Broadway.....-.-sesseseereeeeres 1 | R. H. Arnold.......ceeeeeeeeceeceers ts : Dg. Bre ATONE: Sc oa ee ob on 00.0 005 be ees o~ o | POPC tee aE ee ge ay ns cu wan vakies @ 73,213 20 30 00 | F.
Strong & Cadwalader, 40 Wall St.......e-sseeseseeeeeees DE Re SEI CATO sc oos ccs tiie's c's 0 2 vice sie = Dine ACN GO ken eee hace o nor iccseticns Partssof BwWO CUMS. ise horn ho co ce co coe bee ccwoee. 140,294 88 25 00; F
Bice See ta tls areivics isso ie vito eee iesieece «ie ae AS teed gis opi eteette ore 3 Ener wieieie o@6 e-cie Sle Sie,s eo. eieloiisie « win eieiele «ope anal UN ERTL ee 4) UNS oe Gee Pe ee ea oo cea $328 542 67 $85 00
Edward W. Sheldon, 45 Wall St........sseeeeeerereeeeces Ula SE Ree el ee ee J. FS ATMO, 03 os «seis od soe e qe sures Not statedscgeetiess 02-3 onesees pease Wt ae ats $161,688 41 $20 00 | A.
DeGrove & Riker, 145 Nassau St......++seeessecereeeseers | Re Ha ApnGMs oes vow coca ones ces ; Se DS RSMO, ss cag oon ances s ss | Parte ee ee 5,213 32 15 00 | A.
Wise & Lichtenstein, 50 and 52 Exchange place........ Tle, HR, AiO ee a a re ce ee ae a es ae J.B. ArMOld..... 0.6.6. sc eseccecseees iy: 2 eS Oe ea ee 60,177 50 25 00 | A.
Edward §. Clinch, 115 Broadway.......-.sssseeeeereeees 1 oH, .Arpeid ccc, wnt 1 sR s APNG. o.oo as ce es cee sence cos] PRPUS Ol MeeMMNE. iS oes ss omksice Se tces eves sees « “116,523 57 75 00 | A.
G. D. W. Clocke, 2045 Boston road, N. Y.....-.++++-+++- Re ST APOTE... «0s: oc ov ease ee Us me EE ee ok cee ge ee vay, kone ene O LG sre oe 5 cee cotst sates cielo stone PALtseol euro eave oe Make ciee co ccs cc ecceseeve 20,570 19 50 00 | A.
A. B. Johnson, 4 Warren S8t.....eeeeeeeeeeeeerseereeereces Bete MC ATOOIG. . 00s ose coccscceseeed Je LC AITIOI. 0. 0 occ oe 00 0 00 60,500 0 see oes WinME Lig IES eS 5. 4s 5 soc bes veces oes 67,715 63 20 00 | A.
DeGrove & Riker, 38 Park ROW.....++++seseeesseeeeeeres Be ATCC. 0 vo vo oc os voce seco ues J. FP. Arnold, «oo acs os ce oe vig eden tw ele eIREE OL CW, SMEs oes C0 bn oc cs eons ws sei tees 20,570 00 50 00 | A.
g Siac cievetes¢ sl Siovele obs le ie ob0 sys.cielese eiorere minis meseneroiue’e sie, S.c.0 6 seve: 0)2 URES Ae c see ic cake cee ee veces! ccs cays svoceubiwwnaieievebccudcas ssshe | atetere seineess ws ae tpasea data salts cove) 5-50. uses eee Eres. co rien stiesiaseeed in ee George P. Webster acted and received fee,
though R, H. Arnold was appointed.
Ge a ean Aten cea «9:04: Paris: of Vip O28 casein os sos os seve caeseens cc $431,858 62 $255 00
yi NWS Ss ie clp bie"S ereke ore! oles Sibaa DERLetaip e eranecerere Sbeieie cco 000-6 0 wc 0 dameie siete e.e (1 vacated)
E. J. Duvall, 132 Nassau St....... ese ceceeeceeccceeceeree t} RH Aruold.:. ctv eee J.-B Arnold. 5.2. oos eee os cine’ e eo | ee ee a, $9,087 62 $15 00 | F.
Wilmer & Caufield, 48 Wall St..........eceeeee cere ee cece tie Arnold. ...°s 04 eee ye APNGl sks aie sac e ee PATtS: OL GEARS etter oa escea 66 ov one scs ete te ce ee 353,612 58 50 00 | A.
Wilmer & Caufield, 48 Wall St.......sseeereeeeereeererers : ae: Bee = Sey oi) EEE Ce eh re Se ae DoF, APNOLGs occc vs cece vesus ca sties | PATS tele nS oe re eratte* 2o 52s cy os cosa oss 60,018 79 20 00 | F.
Rabe & Keller, 243 Broad way.......sscersseerceesseeeces Bee ES AS OIG. os... oe cece lees codec] vu 00 ops ence reuse ain as amie tres J. FB. Arnold. ....... eee ee eee ee eee eee Parts of See 2 oso oso is osc es vee 1,735 57 15 00 | A.
Se a toe ee ent... “ose “ 4 er Parity Of Chee. 125 9io os ccs as cSavvexcccaveees $424,399 56 $100 00
Coudert Bros., 100 Broadway.....-..+sseeseeeereereneeeees LTR ee Arnold, 25.15 Mi rear aicvases ae sek so pees a sk eae J.B. Armold....... es. sees seen eee eee PRrtS Ok Ges FICS 53 padias wevipo oy vs vids os cuss $10,379 66 $30 00 | A.
Saunders, Webb & WOOStEr.......cseseerseeerceusceeree DPF Av res as aoe Nas wasn scot ve cee J. F. Arnold...........05. Parts. of ats ics rs whos ccc spaces eas 68,840 79 50 00 | A-
ee SE sy ian is acer ecare te releie eters 6 6:0 ovese"e owere bie eis ¢'0 Gis aie cle se 0ie. © eco mbmacorers we 2 wT Ae eg alan io dae este or eaeTel pl Siaiora Teter ec mere neeae Gis Snate) oie, od? o's. 6 <0 wie lv'el sie eis 6.0 410g exeie wie vie siete li OES Ole PT OTMETEY AS oksg SS 0k oivia 6 bee os Sac See RRS » $79,720 39 $80 00
Kurzman & F., 15 Wall St......sseseseseseeceereneerceces Bee Pi Arnodd 3s es Seay (etch ones in| ca Ses ee ee J, FB. Arnold. oo. ceases es coesecteesne| PAPER OF EMM Ee soadeUtes Jie. ss4ss cde geaso sy $2,848 57 $10 00 | F.
B. Lewinson, 119 Nassau St.......sseeeeeeesseerseerereeere aro Fa ee ie oc wh av vas cds Re OM TS J. FB. Arnold... ... sees eeeeeseseeeees Parts oF Pape adeo Ge vc hc acs esis cvamee ts 29,957 9S 15 00 | F.
Mitchell Levy, 182 Nassau St........s+seeeeeeseeeeeeeeeree a es ge gs a eg ae a Haas wae ap src eee ue? Ji. ee apie a teh sees eee Parts QE FgRPS oo soc SoS o 6 ce oa Gs 5b be ded Gatun 3,866 £4 15 00 | F.
esd peigese oy rors eeoececciecesmecsctyrcecvey ets iimmminst Signet Be ee A ish ee ag cg hae hans babs cu Cdk ep dap ic be uwceiciy vn'e ,-| NON ODNGBVIGS wing 0 5 ore capes one 5 sins one NO ep ess. as Vs os os vaso 3 No fee
ceescosversetenverp coder nen susener meneepecer sit" tal oe Bags FR ARS data rane a ta RE ales wereeeriscreeess| Parts Of Sik Gays...........c.cccseecccesssceeecoess $36,672 99 $40 00
SST (1 vacated) TE ao
EES
Herman Myer, 271 Broadway. ......sserreessereceseecerees Bt I aaa a ek a a os ba 60 e's vase eae Unga e oes Tey J. Pe RING Gs iss fe hecdgess ies esses Parts OLSGWO stay Scada ce eure cn oc eevee Cee ees ae $17,257 33 $10 00 A.
E. G. Duvall, 182 Nassau. St.....sseeeeeeercseeecseecesers oe BE re ne eo sos se ss ee oe ls ee eR St eas ES J. F. Arnold.. Dept OF ePW iy CPs 21 pissin ees ss ek oe cama eS Ss 5,658 C1 10 00 | F.
ecu e Stn e ss :mee tees ze 3 Bs a cilss teers ea ei ee ws ee Steen eee ee eee cc ceeccescceseeeeceseeress| PArtS Of OUT AAYS... cc. cece cece cece ec ceeeeeceeeees $22,915 34 $20 00
Butler, Stillman & Hubbard, 54 Wall St.......-.+.+.+-- . Poe Fes FES Riel oye a ce Ses [oe Co gee ee ee ce E. J. Gegan PAPUS GRAMM saris ss Res gy ch Soe or 55008 $2,482,297 59 $150 00 | F.
Guggenheimer, U. & M., 46 Wall St.....-.esseeeeeereeeee t BN ee eae Te Aa TOL ca acs ee rede Seaeio sean ccna orale Ol oo eere ele tara aes oreteforeleteistete Be, Se GOBaD. oo oes sec cvecceucsoress Parts= Of -b WO ley ee cers a otan ss Sic Ps sec ve bo aaieece 277 ,861 94 50 00 | F-
John L. Brower, 145 Broadway.......ssssereeersseeeserees ai PE SR el BAS 8 SE os ae nes hs aie « oe en See eee een E. J. Gegan Parts Of 206g gees cc. oe Rs os cio a pvd ny oe sys 0 25,748 74 15 00 | F-
DeGrove & Riker, 145 Nassau St......-seeeeeeeseneceerees by REE AFTON... ccc ccccccccccconcccc| (800 stots te cecscevccscassteeeseneerss KE. J. Gegan . Parts: “Cape co eke nas ba ae seb o in séy vee 379 373 86 30 00 | F.
ase yo 'SiG 2 wlnto'o.cuovele ate. 0 close eisieleiere eos Cree cer ccc ore cree ress estoorerce 4 ai6'sinis i064 0's 00's Bec 6 00.00 0S bieie'e 9 © ow ctele wie} iE -EL Ieee On ot Op mM LY Ste eRe iced ones iol cies 0-04) wieivione oe $3,165,282 13 $245 00
See alg cc oa ae. Ske Gov OS Slot OBIS w enete eters Wipieer ee ners crores eis. 44 ‘| Two days, parts of sixty-eight days.............. $10,058,338 46 $1,615 00
OOO ;
Bliss & Schley, 160 Broadway ...........seseceveercoecces L | Re He Armold... ccc ccc cece cece cece | tee e cece eee c cence ee ec ee eeeeee rece ence Wis 0. AGRE AD. cP eee Parte ie Gens: 5 ee ee $233,577 43 $35 00 | F.
Lackman, Morgenthall & G., 154 Nassau st.......... ae ier Ee ra AA TC ace beck Ca eae Lahn s #40 3A Ns Fa eae METRO eee pe E. J. Gegan...... eet e ee ee ee eees oe oes | Perris i wii MO peg tC ince ge weak doe oe 21,196 5 15 00 | F.
Bristow, Peet, Opdyke, 20 Nassau St........seeceseeeceees Se ae eee a ai aie ep Mees b= cpm ba) Bh gis Cale eS as ota E. J. Gegan...... oe eee cece eee es eens PG rtss at Sait hss ead Sa SN cs Hes oe ate 229,157 93 100 00 | F-.
L. E. Opdyke, 20 Nassau St........c.cccccececcccccscccees ¥ 1 SR Weel okra a cok kn wc cabs FRR enn nk ie Sp nee oe nin pass aha ge ve ne H. J. Gegan...... Cece e cee ce ee eees ees Pg ria Gh Coe oss Ba ics ian babes caw ccetven 176,711 53 10 00 | F.
John C. Gulick, 32 Nassau St.........eeeeeeeeeeee aseas wn: Fee Be Rr ig sca pape epee + ae es th a ee hs bo COS a ee atee Sena des ol eI GOLAN... os Bs, cele os pie ieee aie Pine ie se sti 37,092 11 10 00 | F.
John M, Knox, 80 William st ..........cceceeceeseeeeeces | es ae a Sips 2a ca | ee Regt 00 ad ne nae tds oS arte es ong eras E. J. Gegan...... sete eee ence eeeeees Paris OE i oes so sk se FE is wk ca ees 196,695 99 100 00 | F.
Philbin & Beekman, 111 Broadway..........+-.es+++ waste 1 dR Pe ea os. cx Da eee be cute ns ee eteeoe ts (as cous binges badsuess tephs coe EH. J. Gegan . PR TGih Be 0 ae oh 05 ost 6s onan cose ca wencuns 16,818 91 15 00 | F.
Miller & Miller, 120 Broadway.......-scsescsseeereeeceees see oh Say ce ee ere Meee reuters ree Voge eee ETON Pre Ere ervey ore H. J. Gegan...... teens nag Cen eeacens Pinhal a ee es occ a snes 11,519 48 , 10 00 | F.
Vanderpoel, Cunning & Goodwin, 2 Wall st.......-. teens Ele eee SREY ee eer he yey eee PARTE E. J. Gegan...... sete e eee ee ence eeeee Pirie Oo WO MO Pao ca wes os occ e ebaaies coevacascus 56,644 81 10 00 | F.
Geo. Haas, 114 Nassau St.......seeeeeeeeesecereceeecececs . Bes eM oes ao Ri BO cd ey a em nk = pin EASE ames ee ae HE. J. Gegan...... Sete e eee eeeeeeeeere Parts of two days.......... 11.470 01 15 00 | F.
FoWI TR; WOMOWEs 5. cance dicys cecdeseduesest tian Cokepacas . Seger go ec, Sue Sk pe ee hg a en eS oo | Hy J. Gegan..... cece cece eee e see ee ees POPUR=BS. CW MONEE vs cans bi kc a weening pees access sees 30,653 38 25 00 | F.
ae —
one Eee ee 132 Aes . 11 soe Tepe eo. ees oa Sees ccoeees| Dates Of CUM Ub My GAN, << <i): c.0xt0.c0eseess>. $1,021,538 41 $345 00
OOOO =
Emmett & Robinson, 52 Wall st...... weet eee eeeeeerecees eg ee a og ae aes Sb Caer pik buns CAEN Rk basa od vata eed B.3, Gagan. ...<+ Wings Gok Read aa ew ee Pea 5 aSg a os pany cess cdnn sce coon seats $598,750 00 $50 00 | A-
Bowers & Sands, 54 William St...........ssseeeeeeeeees . iad fet: AES PE Roe ere verre a Geo es Ope ee er Pere re ey ey ye ry ey eee Hd. “GePall<... 5 aiouoiais ote. seotsobes ties etait PARESS OL MMOL WS c 2% ose Sis ois aise o's ors, 0 Sie eielgocinicis 0.6 ielace 53,523 47 20 00 | A-
Cardoza & Nathan, 120 Broadway............seeeseeeeees fot ate es Ma ga ss sete eae BA hire nd a ps soy oR os ocd hd EEO AAS E. J. Gegan : Pasticcl-¢ Wee cs es Flos cok caesns ce 3,728 25 10 00 | A-
Butler, Stillman & H., 54 Wall st.........-eeeeeeeeeee ae et i eR ee re ni oe hn ae arn whl eG valne' + 6 EAR ah aaroasd ese te ee O.. KH. Gaus... : PARES “Olt WO ee VIS orcs enor so bce ok cols cigs vieie's ce vete 272,761 00 15 00 | A.
Tierney & Halsey, 256 Broadway.......s+seesseerseeeeeeee dl a < PE aR Sa ree waitin leer aa baw nica ges os et Cae aE a 3 ean. ees SAG Aye awavbed SOUR OE es Sai arse tk ae sh ge aged 550 8etng 24,243 12 35 00 | A.
Swayne & Swayne, 120 Broadway.......e.ssseeeeseeeeeeee LRH, -Arnold=. <2... «<< RUetinaloistp ©: ofesiaill eoisieiclacs ie piciase'e « ctstorciops eisis, tae aisla soiatojere e cfe's E. J. Gegan...... SU Ce SOMOS IPAS Of CWO RGB Satine stat eciicie ouslo oieaee s5 ete eie auras 3,963,326 64 25 00 | A+
Wis '6 ob arene s/eigive 60g 9.) sig oe 00 8p Sh aee te eer ccceccce cece ee ceseocer ses 6 eee eee ecevens +} “PATtS:-Of StWEEV BPO AY 8. 55 saa oes irs cece Soe cee se eeses $4,916,332 48 $155 00
——————————
Julius H. Seymour, 35 Wall.............++.-segumlerccccos SR An 0d eee aa pl ripen eey HE. J. Gegan......ssseeseceeee seeeees Parts Of fw beet Fo 8 5k So 6 pepe BA $10 00 | F.
Jesse Larrabee, 55 Liberty St.........s.seeeeeeee ebeees wees Sd Be ce ae OE a ouch ie ch dian Weg 2a tape eet E. J. Gegan . Parte of twoctMey ss <2. 5.0 ocvecebapcnalees ites es 14,832 40 2 00 | F.
E. R. Olcott, 85 Broadway.....sscssesececeeeceseneeeeeees Bat S08 ONE Foss dae gst Ge gs OOOO Eri Bs eo aa pe E. J. Gegan Parts fifteen days, twelve hours...............00: 694,837 33 200 00 | F.
Jeroloman & Arrowsmith, 229 Broadway...... s Misa esis aa oe es ea OT acto ie aw owed Sie iad bee aie Ne KE. J. Gegan...... ott e eee cece seen eee Panis Wet 2 MON acs vere rk oe ava ok ix upad basse’ 4,844 94 10 00 | F.
RR. tae SWeesey; Sl. Nassau ty ...,505 aeccms cope say a oossos Met ae ei ss gst 7c IG Es ecg conse SPINS ba ss Coron ap eee a Tee E. J. Gegan...... See e cece eee ee ee ees Parts of two dayS............. 137,496 50 30 oF | F.
Evarts, Choate & Beaman, 52 Wall St.......+sssseeeeeree Mh Tes Ee SaN Er och Os GAs x AO Oy ao v0 da «KORE s Dh wh eda ES H, J. Gegan . Parts Be ee ae a es So vo ie pbc na pcabcces 246,609 50 25.00 | F.
Lachman, M. & G., 154 Nassau St......seseeereeeeeeeeees Se ee PIR seco oe ce ahha nt kad “sc pod ote is We niek ea Koy (aie > ts ps H, J. Gegan...... tee eee ee ee cer eeees Pear Oh CE ire a ak os ic ok vc ce cies ba ov een 14,141 35 : 10 00 | F.
Evarts, Choate & Beaman, 52 Wall st........ autievntes ‘ re a wc oe ose as Seaport 6 agen bo bee oe by bok eaene EH, J. Gegan...... oo ee eee cece eee eeeas PB rte OF Feels oo e500 ss ve G5 co pceccaseceasaee 241,579 10 75 00| F.
Rigs Wale. Wee oieek Sale bie ewe ouelerelanese ore a 0 66.05/64 10,0 0 0's 610.6 0 eb e e's ee giele ticle.6 8 EE TOE epee cia Bele piolehe overes 4] eZoleveit (e,si0heoieie0 sere reece eee encc cece eves cceseveeeeees| Mifteen days, parts fourteen days, twelve hours. $1,521,735 51 $385 00
———eeeee =>
-M. L. Townsend, 167 Broadway.........+. Soe Ses 1) Ro Hy Armold... cece cece cece cece ceen| thee te teen ee seneeaeeeeeereeeaeeneecees E, J. Gegan Parts Of Ae Foe b ds «ci ice ys chsnph Rees oo cence $17,149 48 $20 00 | F.
Anderson, Howland & Murray, 85 Wall st...........66+ 1] Ro EL, Arnold... ..ccccee cece cece cece | terete eeeeeeacaeseesee sees ee ee enee eens E, J. Gegan PRS OC Pe a fy pia oe onc apis GI ese k mst rsgs'ey 201,940 10 15 00 | A.
Gérrit: Smith, 46° Wall .6t..<.. 0005s anced ote ee $ | Fe EE ApmOld os oe aon cab cinco eed ee edi eens cannes ce ne tenn ade rege HE, J. GOZan.....secsseeseeeececeeeee Paris: tf: Pee Nese choc as oF cad ascasccs veces 2,398,909 18 130.00 | A.
Dittenhoefer, Geober & James, 96 Broad way.. .:4<..iee os Gh | ese Peles CTE OLN steseticic clot tore ot crore, ocotorsies | Urooaiople: = specs eet caiene sreserely cioioacicie cin oye cleloioncie He J. Geean®..sa. O-¢ 00 Sree) 0ge'e'e o5o 6 s1.0 0 Panis sOt CWE ie ea te tae ose om oto s cab proc. 0% 21.600 00 15 00: | AS
Wakeman & Campbell, 93 Nassau St........eseseeeeeees ; L | Ro H, Arnold... .ccc cece cece cece enee | cree eter eeeenee cece ence ceccceesereees HE, J. GOSan.....seceeeeeeeee eevee ees Parts GF Taey ses ea es os dies pies cs cv sace ses 32,378 09 15 00 | A.
Hand, Boemy, Pell & Jones, bl Wall 8b. cs02.0 abescoss ' 1 Ree BASTTVOU GL eo ccc oie oclels oc olcres teigio [ncevetere Se wieneio-sie aie 210 fe 8016 ciieie sie arene siglo isin lary ave EB a a) Gegan ont she ele 2 60.0. 0:0'e 0'o jes, 01616 Sin tiers Parts of two days De nA ee Se Nee Oe 534,166 18 Z 50 00! A.
W. R. Brinckerhoff, 67 Wall St..........cccecsccscssoeces Py Be Pe S MPG Is os oc sos eee ene hab a Edo hee SANs Cen tvs ge Sere Sse B.. J. Gegan,.s... ase asy as edene seas Paixvtn Uh toe kes csc eco vices cctv 40,324 04 25 00 | A.
John S. Davenport, 11 Wall St......... scence eeceeereeees ZL | RR. HH, Arnold... occ. cece ccc ces e cen | cont eeseceenccccsceecvencsosceccescens mM, J. Geean. 1; eo ee cccesccessences Parts ..oF by wn kos on dnc we veces sai 32,898 29 20 00 | A.
Bailey. & Sullivan, 122 Broalway....<<...sves.irgcakeure 1] Ro H, Arnold... cece cece cece ee eeee | ce ee eee ee esse cece ence cece cece eaceees Je F ATNONG.....00 0009000000000 80000| Parte Of TWO MEDS, 02 o0diec oss csccccccccccceccceces 96,996 69 40 00 | A.
Dill, Seymour & Keelogg, 27 Pine St..........eeeeeee eee Hi Fes Bi Al ag oo cb ox Ua go oh ates Pte nee ds ke oo helge chem ay ed ss aes oa Te 08 H, J. Gegan..........sseecesecceeeee| Parts of two days. 9,201 03 10 00] A.
ONIN: akties HNCLIOMW Sac « « <arcis:0 vieteiclovere esi v elpiaiere oie. opeiosstote<s oie ete ste eteore TAB GE. Brodick cr veo ches to ccas| torte ee inn v ee sesews oe st ce many sts 80m % pl, Js. GORD 052s gece see ose vale seven] PGi Of AMmMMNN Sad 5 gig oo, ca sacies cects 61,572 68 2 00 | A.
James ‘O. Hoyt, 66: Broadway. ..csc.scss<tes cece thaeee cess oh pe ee? Reni pr ik Ses ec vgs vk ek 445s SARE e de> <nenoe sna wens aaseeree ees B. 3, GOBAD. seeeeeee reece eseee es os + Pttis ok Mie akc orc icc So kc evince sweet - 456,614 95 50 00 | A.
ee ies Teper eas
Biv cies teske sista toler Soh enero aiela loci sleieteielesiee gitissg sere bie eS Ste SORES oncats BLO Sate res yg mee cle ces a eel elo) STorsvoseie.c¥© occ ec cece cece cc cccteseccevcstcsscvecce| Parts Of LWOMEY-LOUL MAYS... .<.c ccc. cccccccccs cece $3,908,850 €2 $415 00
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Coudert Bros: 2100 Broad Way.-<s 22 on os cr picer peeene ce Els ap pe Tee PAT OI ee cre waters ore cic 0 cio clones ere’ adl doleredatedstote eyetarelets ot ols ols’ «/ela(ajaveiajererel a oleie'sisceista' E, J. Gegan Parts 6d Wes o oo acne sav a vincs 0c 0 cree $162,500 0C $20 00 | F.
W. J. Underwood, 234 Broadway........-.se.seeeeee eesrats Py Ee ROI oa soc so pe ope ek = Fe was bn 8 8 te eS E, J. Gegan Parts fF A ora ck awh 33,159 0a 15 00| F.
Deyo, Duer & Bauerdorf, 115 Broadway.............+..-. TB RS Arc. cis a wee oa ol Be es ovo rc cae eh ee eES Bid GOLA. ssc. Sigs be sure eo oe oben ae tey ie ca sn x 2 oso dn es saws svc oe wes 20,851 23 15 00 | F.
Lachman, M. & G., 154 Nassau St.......cccececeeeeccoees Shel ptee Pete Acre Ch ses seer ete roters els orod |meostgr artes ici cicleieo ooo) etete cists stevie cietem ts om BE, J. Gegan. Parts oF no ks Bac ois 178,947 54 30 00 | F.
Townsend Wandell, 61 Chambers St... .22..8. sshoctsr- ee ah Sd pte Pete os Atte Re gece rere ccsc taper eaters areola ciel is ei cree Siete Cisiste'a! cis stoic 0/00. #'e cisisfeisjecsie aieid shaionas ise ete ASTIN Lees cree een archers Maieciess Parts eer os oc os Se ibec cdc dcedccs 166,960 45 30200) ie
Chas. Brewster, .32 Liberty st....... ccc ccc ccccscuccecccss TMs |S apps Meee SA Ie Gere cere com rto te eeteee cc eietclocereal onreria cr seve o cists c/o o acoieiele ete cie’ creo ctoieleiscetsiere a ueesuiereiove.*)« shale -siesnie Rchcle navelsterers eine sCLoteie Parts nce a a eon he sw vedas ces 8,152 87 10 00 | F.
A. B. Lappen, 93 Nassau St........++.++- Sree a Be BB eR ca a se 0G 8s Ch 8 |S. ire kes cn a Nes orbs ceva EP RA Seis: BH, J. GOSAan.....secesccsccccvscecees Parts: dfs 50s vis 0 da ov SaceseSencce ses 121,921 00 15 00 | F.
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ee ee eee Pe Feta ets ietteg ses >< Bree es eos Pees Ja eas sseccecscenegeseceenonecessveresececese| PALMS, Of LOUMMBN GAYS. 6.5... 500c.00cecete seescese $546,242 15 $140 00
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Ee OW AL ee eric ss oh os sek ase eee see PARE Feiss Tee NPT) OL CL, se cies akc, a: clo: aioe ables ohel ote mele eee ts ake ore ere Risto Cree Se ee ede BZ Je sGO A cs cies 0'sc see doses vos st! DATES: Of aU WOMGMNE eco oe eee oc es $252,502 92 $35 00 | A.
Win. Hs. Willits. 29 Wall sti. ccncc.c oo erates ee Se tene flies Ayer Ele opAct 1) Ol Cissie,.t0sa:0.c oie or eielsiere siee ores ee iiaes anor e erie a an a ad se Bo WSs GORA ooo oie 6oi5ccvsce cee severe oo:| PALtS: Of LWRIINy Sat ote. 0 cen ce eee eee x oc sce 9,571 86 35 00 | A.
Butler “Ne J & Be WRI eke. fe... tees hehe Ag See a ig hie ia we a LE ek ER eae ad dame acre aie aeaee Higeatie vO RS Adal itta aren tes cis wwe aso seen Parts Foe Vis os oe ae wo eee rs vce cic cckee 43,916 70 25 00 | A.
Cae Odes ae oie 8 Sea mare coat te re ee. aie 3 Oe ee SUT anes ee ee aTeTOCIT ot ehoreiencis oo tle eT eTT: Te met arc enti ote ee Lem treme CianeiC Toa weit cereaee Tea OTL oe eee Eee ee ee Ce ere dayas ; = SSS Ts $305,991 48 $95 00
Rabe & Keller, 243 Broadway. .... «sskwss sess sma es 6 Ae aa ree ge ede TeV Ol Che tetgie eee acs acieicresvisieske Cask cney aes ee ca Se ies s valte teens ening Hye GO PANU cist si act ace ele eo seae Parts Of AWOpeRy eo. cen csi cece vee Oe hn ee i ee $1,100 00 $10 00 | A.
James. B. Steers: . Iz... .56 AGRI Bte 5. k. 6s 50 55 Se ess ws Bet FEE = ATONE caw s pene ch ewer sees big. cen ube sus 0@e eee RGEC uN se pole es FES SES B, J. Gegan...... Cees ch nae te see sh oes TREE Ot aE ise SU osc i a gab a Cs ee cece ceseees 1,151,000 50 25 00} A.
THOMAS? De OUCIIC Oe DW All SES. coors vores ccnepees sp deere tne Be Bas ETON oasis i osse Soin 53-00 9 erste 6 ot ER SE ROPE Se Geo eG GPa Sais oes sine no nen eens Parts of two days.... 24,000 00 20 00 | A.
Vanderpoel, .C. & G.. 2 Walle st... s<,ces aes 5-6 « BR Ee ASTI OM rate cot aie ke oberg viois a cena sie Wo] Oats ecate tas cep aig Cres oles t's sp sv Nt Stews = Sewer BO Se ORRIN. v5. oe 0 0 5 e 0-0 0.s'o sl 4s ae ee EES 0 ok SS eteu dees weweec se deeccvessus 93,000 30 60 00 | A.
Bennett, Stayton & Hagen, 45 Cedar St.........--sseee-- - aN | Ecc Ed. SEA TNO GL yc ote: ez oreicle obra aio ets PAS aes CEG aes Ce oes Gee oO ee ko Dee eee eee HY Se et GOL OM cae oie witoie ie cneicre W's Cae eens PATS Of st WORRY Sas tas cies ws os wei do we vce oe 6 00 0's's v's 504,009 00 25 00 | A.
Abm. Van Santvoord, 111 Broadway.........esseee- er he en Pie ee a oe ee oo Pe NS ar WEN 0 3d CON ST Te HAD TENTS BH, J. Gegan..... (vc. sccevesseceesesss] MERON NOUTS, MENOIO- SOVONCOON GAYE. o4 oo deer vss 1,450,000 00 250 00 | A.
Geo. Bl. Mott, “98: Nastia 6.4... is opctes oiene<s Ae ese. St he Eee NO rk Feo ard oe eA PRE OGTR. Fea cae ISTNV Noh op eR eee oes BH, J. GOGan, ...ecescsvecce teense sso} PALES: OF CWO MRGBs..5cccs. cecccvescccccescccsvevecs 158,506 (0 50 00 | A.
Peter Condom: bl Chanipers Stes. 6. ccc 5s ity es saeco FAs eB able oN TT OL area esses TE Ls a I TE See aT eee ales We SJ. GORA. oo cists cre toe sees ¢ cate eee PALS A issG WOMENS - cic o'c oSe nec coos ota ike ce becenee 5,709 60 20 00 | A.
Zooraen, Hamilton, B. & R., 100 Broadway............. ‘ GR Pte ACTION Clrececiavstere oc ove cxt'o'c-cwicie'ei vie oul seis o's ersioie:e cisie oie! alee 'ere oiels eivioie eielsiele'nie sro o06 | st de MG OLA ese ree PATUS! Ofe CVO mMMRVS s- acs 05 CoRR GoW ons oeS oe es ve’ 22,06) 00 20 00
Sy ar Stee rte ern Ere So Vee ies ieek geet ip ee eS 9 sees cece ceceecccceececevccssscccsesseceese| SOVENteen days, parts sixteen days, seven hours. $3,408,300 00 $480 00
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Jolin: -Menniel!; 280. Broad Way ic. oa sc tees o's oh occs 0.0 saree ve al Festa Asp O Lio sper olecin otis na go dae ea [ES ee aie Gree eons see ee Wee Te Gelan seas veces ee eee PET ESMOE CW OmmMY Sorc ork seasick Stren esc ccs Nicie Ftle-e Oe eee $28,009 00 $20 00 | A.
James. Bx Dill 27 Pine Sb... esis vs ssc cotarsiet ep o'ee's ene 1 | R. Hy Armold.... cece es ee eee ences | cceece ee eceesrenseenceeeneceaseeee toes Wiis Jes GOP Alec. ACE I ree Parts 401 UWOsmmey Sa cs eee cre dclce Ske eee eee 293,000 90 100 00 | A.
James -A; O'Gorman, 206 Broad Ways. sai «co's 0 sc: camieuiale 00 Tse EE ANNO Oiccccces atk 'e e eec es eee | eae th eee CE aie as RN aces eo BK Js“Geranes a5 i bos ono oer dcla wie eis ets Parts Ob 0W.0 smeyVE ne wie teres oe oo oo Cv ae cee be ose 38,000 00 25 00 | A.
tee 2 Thy Reta wh Saw RS KRIS Sei ae bhtews ces ¥ueess ES | ee cre ae Pia CaP Pee oy cig BH Tha WRERS WO We CR a TAD SEG AT C09 ERT EEA eyo oe ae OREN ee as ES 5 eo PS G8 $359 069 v0 $145 00
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Deyo, Duer & Bauerdorf, 115 Broadway..........eesseee- Pee APO. Fogo wie 0s eS eae a Ce ee BE, J..Gegan...... bayer cca ve nees PPTs eG i Cais 8a. 0s oho GS bKesehves $12,000 60 $30 00 | A.
William G. Oppenheim, World Building................ ler Seb se eli AUN Ol Gutenissatcvic sey Car sein Cations] aoe aes Gis Soe eee per) |SaUs. Js GORAD tAns..< SUSIE a scaiore ches steigteaas POTTS (OL SGWO FURY. Bercicren Se Se i cone w Cecd's 0s ove ev 0c e tle ee: 15,000 00 20 00 | A.
James E. Carpenter, 289 Greenwich st........... Se 35S fe ite PACE OU en sia oe ee erly eo eee ee 5 ils eee OTROS oes Bes Je Gera... 302: PATUSEOL tA Oates pero aes se ee ca boat oe Dee Sous 19,000 00 30 00 | A.
Baas tek o eeieader get Se ae eas oR eeceu ee oe 8 oe PROCS Beeb 6 UES C00 ee 0-40 t £004 bas cited aoe Ee oc. acai ss cb bark ova < $46,600 60 $80 00
————————————————— a : ==
Stern & Rushmore, 40 Wall -st..3 siis cs. 5c eves SBe ashe rte dg PTET OU ak cee Sass ae oC a iu o 5 6 lors a SNE C6 ie oO orhie'b se 00 UN's 9 oie obec ws go ove | See the es Fe «80% F.eiceiwe 0's. Bie 4:6 0:9 0'0/001¥ ¥6,0:0:0 NON@3Seseses ah oe ve Bee ee See Oa So ae base ee ss $85,009 05 | ..ccccedececcesocs oo
Harry -Hupbard,--196- Broad Way. s0sovactessoveer sess Oe ese She Ye eM NTT Ot Chr cote rato atv sea resso-E SW Counce || wie ahe a Rie aie 0 Sine wi teeieiese wiS%s 8 c0is WIN 50 OM ere: ele BH. J. Gegzanes. 2 Baie Se ETRE OR Parts: Gi Cree bo sc Shea wr wh po awe cbs ee xes 96,009 09 $60 00 | BF,
Deyo, Duer & Bauerdorf, 115 Broadway............sees- pe ae Sees = Mae es ee ee rete een a oer ed eee eT eee Ee Ee) $5 ds Siew sle'e 45 Spice EK, J. Gegan Parts Of twOc ethics: << fe Was stig 58 co eved ovis civ 38,000 00 | 40 00 | FB, ;
Fred. C. Leubuscher, 99 Nassau St.........sceeeceeseceees Sok Be a re oi ad aia ks Soc od eee Be 3, ORAT. ee sisk xcs jereg hes Parts of two tate sc aio ehh ss HR ess 15,000 00 2000 | F,
ESF re tek a et hace ae Ses aw rieede item eer es Ble eee ee ge Giese SveWe aaleGnsi Religie ei cgs PRT a Coat Ie ai ea peabigy COAT TT RO S06 $184,000 00 $120 00
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ewis S.-Goebel, 41. Park Row. s...<2c. sien aes ee DRO ES FATMOIG . ooo 5. os So Oe ss cd os Bae [Oe ee OE Cea Dy -Js2 GOLAN ss. sce NONO<3-% see. «5 eRe rere SSeS Sea isos $39,690 60 $35 00 | F,
Hugo H. Ritterbusch, 108 Fulton st.......... Nas ces Sek ahs ae TO ip eS iccdg cee few deters b dc GUN GENE Fe ODETTE Te ys SPREE TT CSV Oe. rears tote n eee e ee eene ee esarreenarenes None. Grice ‘ os by ees “ 20,009 00 15 00 | F,
eee meee ee sees seer et eeseerreee Peet oeeresreease ee sH OFF OB Seeresseag 2 Cee ee eres ee ee ere sees ee OHeese Heese eee She ocesei’ one Wwe 0cos0 6 U0 6 eke 00 0020 ei 86 66 eam ee mee re ee eeee essere eeeeeeresereresee None eee ee ee ee esi® SHES OH SH SHE SSH EH SETHE HE CHET ES HEHEEE $59,000 00 $50 00
- —————————OOOOOO
Dill, Seymour é&<Kellogg, 27 Pipe st. _ 1] R. H. Arnold : EEE Tee eT eer $50,000 a $15 00} A.
Zooraem, H. B. & R., 100 BTOUGWEY trie. ccc. ss ee cide... Di sj abe Nol PASTY O LOR roses cocks sie oie 010s eioeila cies aaueie.s 0,0 v0.9 sieieltjencieleressiens) sie aieieieicie\ics.e1e76 ye eRe e ovole. se oviveke nicsnsie ebsites cc Parts of two days E35 Se ieee eee SES: 95,000 00 40 00 | A.
Ira B.  Wheeler,-5 and 7 Beekman st..2... 160. deeceee EN pee pA ake TT NOC poco ois 7ai oso ci chlo vce seca ee Ecole aes ke a BH, J. Gegan * Parts of two days. 3 s 55,000 00 25 00 | A,
Francis W. Pollock, 809 Broadway.......+..sssssseeeenees ASC = ae es 1) eeeeerees ree Ts Sere ER TTS ca hee roe Tee TT ee TETET ERT CCR BE, J. Gegan Pape Of 060, Gia fy eee ce oo oe eievecg sei cvieea¥ ec 9,000 00 20 00 | A.
Haw ower snelaon, 45. Wall St. oss 6. oso 6 a ese te te Memieaaes ; Bete e en dst WAT TL) Cates seaaeeiee aes ro a wes ease NS uF aa hob wales bibw e's eon aap ct BH, J. Gegan...... Selb aeSs eae sae Parts:--Ofst WOM So... co ovis ood Gees Bale tees 119,000 00 : 50 00 | A.
JARCOS hee iol yin PO Wik Bbc oo Sacce Sic ns tre oo 0.55 05k « 0's oreo eUanIOISS Heat EE SoA ONG oiecins Seek Fo hoo Seok. Ba es A We J eg an 163% 5 ciara o oly bie tee smears Parts of two days.. 65,000 00 25 00 | A.
Deyo, Duer & Bauerdorf, 115 Broadway.........-asecse.. Be SR ss hee DIVO coe oo Ccveinace Se 0 5 0% oe [ee Soa EL Oe Beep ie Fee eat aioe Wee GOP ants... Bei cee REN S PES Parts of two days. ae és 178,000 00 40 00 | A,
John B. Talmage, 346 Broadway..........+++- ee ceees eeses Xf Bis een PRGA cabs Sow ha eels abe OS cov ew Sn 0005 vo ee Og EN ae TNS E, J. Gegan . Parts of two days. 19,000 00 15 00 | A.
Olin, Rives & Montgomery, 32 Nassau St...........+.665 De RRS ETS SEAT OLS cea. 5 6 Sis Ses aed bev Sv OO ee bh Ca oe OI Rae aR eS Wf) GOR AM seats. se o75 0.0 welere are ONS ena Parts of two days.... 206,000 00 50 00 | A.
George M. Baker, 15 Beekman st...... RSet ob Fes shinee ks 2 | Reels Arnold Veeesieeds Se HI oe We Wea Oeallvis. es Sate eee eae Sea ON eT Parts’ of two Gass ave oe rete cere Revie es 14,000 69 20 00 | A,
Porch uc seas Ga ee Seabee EP HESVNAta.d coves sedest -peeteets 10 Be pecan cet terse. Saa% : es Locsceccsscecccoceccssscccsccssscocees | PATtS Of twenty MAYS. 6.0... .cerccccecccccccsscccees $810,000 00 $300 00
eeoeoeeesreeeeeseereee e@erceor ee Sa eeeeeyses ess cu e ee ° ° eee Thirty-two days, parts of 146 RY Bet cat scone ereee $17,082,490 65 $2,710 00
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No. 40.] 379

EXHIBIT T TAX 2 (SCHEDULE 9A).

SPECIAL GUARDIAN, TRANSFER TAX.—REGINALD H.
ARNOLD.

Cases in which Arnold was appointed, but no order has yet
been entered.

February, 1895—Clara Dannenfelser (Estate of).

Cases in which Arnold was appointed, but either no fee was
given or another person acted as Special Guardian:

July, 1895—Estate of Almira F. Beers—Geo. P. Wehster acted.

March, 1895—Estate of Moses Furst—No fee given.

April, 1895—Estate of Lucy H. Kissam—-No fee given.

October, 1896-—-Estate of Simon Bing—No fee given.

SPECIAL GUARDIAN, TRANSFER TAX—REGINALD H. ARNOLD.

 

 

 

 

 

   

 

1895. No. Days. Hours. Fees. Time.

January ...... 1 parts 2 ......eee $15 00 .......... a evans eeweesi een
March ....... 5 2and parts 2 8 245 00 Time not given in 3 cases.
ApPPily ccs sees 4 parts 4  saissdeninw 260 00 Time not given in 2 cases,
May siccseaves 9 Parts 14g sveseaaes 270 00 Time not given in 2 cases.
June ......... 3 parts 4 .......eee 85 00 Time not given in 1 case.
July ........0. 7 parts12 ..... eee 255 00 Time not given in 1 cage.
August ....... 4 parts 8 ......eeee DOO N00 cise diavalion sveireassbuarecamareiosolaieaeiaee
September ... 2 parts 4... eee 8000: siiseicsecinsiew ae cinsesseenedoeas
October ...... 3 parts 6  sivecsveas 40 00
November ... 2 parts 4 20 00
December .... 4 parts 8 245 00

Total .... 44 2 and parts 68 8 $1,615 00

1896. No. Days. Hours. Fees.

January ..... 11 parts 22) .......... $345 00
February .... 6 parts 12 155 00
March ....... 8 15 and parts 14 385 00
April se.. ssi 12 parts 24 415 00
MAY> psicsercescrne 7 parts 14 T4000) cinsiciencdeviemincisniwinivicies cwiaings
June sitet ee ee 3 parts: 6 — ceneses sex 95 00
SUP seciccsidearezcsis 9 17 and parts 16 7 480 00 .....46
August ....... 3 parts.6 = .......eee 145 00
September ... 3 Parts 6 .seseeeeee 80 00 .......
October ...... 3 PartS 6 — ..csacveee 120 xavenexeaseancrveswnnawxe vexed
 

 

 

 

 

  

 

   

 

 

 

 

 

 

 

 

 

[ASSEMBLY
Time.
Time.

Time not given in case.

\

Pear cree erence asec cuss eeteres

Time.

Time not given in 1 case.
Time not given in 2 cases,
Time not given in 1 case.
Time not given in 3 cases.
Time not given in-1 cage.
Time not given in 4 cases.
Time not given in 1 case.
Time not given in 6 cases.

POO cette cece ene ce nee seenten

Parts
Days. Hours. Fees.
68 8 $1,615 60
146 19 2,710 00
AB? < siieanrescaiee 2,415 00
37 177% = 2,410 09
GS -scissmersais crave 95 00

 

1896, No. Days. Fees.
November ... 2  Sewnwemimaiawees ee $50 00
December .... 10 parts 20 300 00

Total .... WT 32 and parts 146 19 $2,710 00

1897. No. Days. Hours. Fees.
January .. 7 parts 12 obese $190 00
February .:.. 3 parts 2000 ...e.eeee 195 00
March 7 parts 59 610 00
April 6 parts 12 420 00
May ...... 6 parts 13 185 00
June .......... 2 parts 4 125 00
‘July 2 parts 4 170 00
August ...... Sa aieisiaaeiass eeeeinarass
September ... 4 parts 8 130 00
October ... 5 parts 17 160 00
November .... 3 parts 4 115 00
December wage 2 Parts 40  w.eeeeeeee 115 00

Total ..... ai parts 157 scecccscee $2,415 00

1898. No. Days. Hours. Fees.
January ..... 3 21 afesig tei sieons $130 00
February .... 6 29 . 290 00
March ....... 2 GC nnsaistoarcew 150 00
April ........ 3 WRCENG IRE — Maliing Sexe 50 06
May ....ecceee 3 Parts 290 e.eeeeeees 185 00

TUB =decsass: A yarteaeseskee nceedews 110 00
July ....cceee 1 12 sresewesrens 15 00
August ...... 2 18 & parts 2 wieieosterar wae 175 00
September 1 not given. ............. 10 00
October ..... 9 parts 6... eye 420 00
November ... 3 sieve Reslnewan sees 28 125 00
December ... 7 25 149% 750 00
Total .... 44 111 & parts 37 177% $2,410 00
1899. No. Days. Fees.
January .........065 Bretedionsinie: 3 parts 6 $95 00
RECAPITULATION.
No. Days.
DROS s ateraiinaimee Raanosvenrs So Rpiduresatanss. 44 2
AQOG~ cisieuiasememicadae aareseecitis ork Bre eerie 7 32
1807 ...ceeee wisjarsiots sieteareie’s Sapa iteeateraia aes AD siiecnsising 56
B98 v5. dctcaiheac oswacins samen scans aos “4 111
January, 1899....... ois Gh settee DO “anielosete
Total ...cecseeeeee alaeatSraveiecdsoie: bie. 8tG 216 145

414 204% $9,245 00

 

 
No. 40.] 381 ;

SPECIAL GYVARDIAN, TRANSFER TAX.—GILBERT W._
MINOR.

Cases in which Minor was appointed, but no order has yet been
entered fixing the tax:

January, 1895—Estate of John N. Hamilton.

Cases in which Minor was appointed, but no fee was given:

January, 1895—Estate of Caroline S. Ellis.

July, 1896—Estate of Nathaniel W. Hooker.

SPECIAL GUARDIAN, TRANSFER TAX—GILBERT W. MINOR.

 

 

 

 

 

   

 

1895. No. Days. Fees.

JADWALY” cccaiecn eevee sain’ corns aes deine eines Waid dinne da aE Mae ED Oneness newmneeenia 8a
PODruary” gsiecadsccamaeegaeyn yess ois sukrameniaheceauiemne anes, O.. aay de avaeeereee aie Geasesecatn 9
WIATCHY ashe saecpd nea aeatl nme conan am materdet ess ene 2 3&parts4 $40 00
ADE ocpranengecainasces ni econtanstvaraeee sie: iimaesse O sie oiniein ereiscivinweiie iespe aie eee
IMLAY,» sesassadi a cuantrasstalaid secuasbnatsloren sc saa osenkd wlapiopsipnr eosiew se eisee ee aeae 2 3 & parts 2 50 00
JURO! rwasieireibaadmnadinidainsreisa vale nagnindaaniae needing ne 1 3 25 00
DULY. -sesciavsjasc cisectcreiidsna grils alninid lita tocwre aia ete ovbinieitvae sia wiapein wae Riaiaoaeoreias O. scisiedinresecision nya ieiesdin. « ertin'ere sin wie .
August ..... OF senionimeamnesadad  ihwemasaes
September .. 1 15 00
October 4. 3 15 00
November 0. aaewehre: Hamwarernen
December 1 parts 2 15 00

Total ~ 8 14 & parts 8 $160 00

—=
1896. No. Days Fees

January OE sctaciacee edistastrssiiacere > scestame eet
February asinine ceeeeene 1 2 $15 00
NIATCH sajataccrenaieccnisiereis SS UIe aR oS eaten 1 3 25 00
April .... 1 parts 2 20 00
May Oy sacesiscsastinisia Ss jervinie & ertohttias
FUNG. cn eerwiatenns 0 oe
TUNG itucsceieaaoeeire wt ees e Ds secaig) sicicta ans gia wiatalonay  cotaersietiajes .
AUGUSE: cossiscic ieccisewinienwieemaenescie ys oe teineig nian et 0 sid adeiseesos e
Septemher 2 parts 3 35 00
OCtODer cc iccscececnsccccncvcareceensasessenssccenenenssces Oh ncctinesixears bieleicreteestas
November ......:-escccevceceseesvesecses farotaiaialavsiay alskalegelgeaiey ee 0
December ....scsceceeececnssceces Myst treneemee ewe 1

Total So.wricarewsenaracnseremecseneeecene aps reesanareaietes 6 5 & parts 6 $120 00

 

 
382 [ ASSEMBLY

 

1897. No. Days. Fees. Time.
SIMS a sifsior ssa Sha wiesarsanssiatase/s vcuasorsiasnras eidusistaseuinders ote 1 vecececees $30 00° Time not given.
December acocicienwsdsvccacareee s anonancudvoviengnsiaie ste 1 3mp.4. 8000! si. caignrinrcsremmearncs:
Ota) cscsis ceicresarsiran ce vicneare Sislalecetajois Sloregsieritaceinss 8 3m.p.d. $60 00
SSS :

 

 

   

 

Days. Fees.
January . Sane . 3 $25 00
APPL cgcrcvcisrsininaraw sags va gets . : 2 & parts 3 45 00
Total. wedeccwescasmeceaneaa eaten oisieatas Gre uts winisle raat 3 5 & parts 3 $70 00
RECAPITULATION.
No. Days. M. p. days. Pts. days. Fees.
8 14 uevarerase 8 $160 00
6 BD. sapsieaavairaia’e 6 120 00
2 siatteisiers iS. -canieemaete 60 0)
3 > se nesicietitcs 3 70 00
MOtal: sisewae sens enreaiisiemresieesieaiss 19 a4 3 17 $410 00

 

SPECIAL GUARDIAN, TRANSFER TAX—HENRY A. RAWCLIFFE.

 

 

 

 

 

 

1895. No. Days. Hours. Fees. Time.
March ....... L. aveisisicieredars verewteniens a sihalelataieranbecs $40 00 No time given.
1896. No. Days. Hours. - Fees. Time.
February .... 2 sieve verearemenrs sae : 24 $125 00 Notimeand no feein1 case,
1898, No. Days. Fees.
AUBUSE ieiasy wnsirensencrinaclacies Susals testis tie ha Bia taletand esas glaceis savernapnste ‘ 1 27 $5 00
RECAPITULATION.
No. Days. Days. Hours. Fees.
ABODE taseicasicsdiemiareissnierossconsroie aresieunarjeraie edueraonrans win ivacs anise Lineeecceee  ceeeeeeeee $40 00
ASOG: cescnatneritnnmrercieenvsincatanne sie NA aaaiamats sae D) iasigw's daisies 24 1% 00
ABDS, sctsjareis,sorassinetd gaiconrenpsinen mative opie.eiase.senrnes anes 1 27 wasn wesax 5 00

 

 
383

No. 40.]

09 099‘T

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386 [ ASSEMBLY

EXHIBIT NO. 16. FILED FEBRUARY 25, 1899.
SHOWING ASSIGNMENTS OF CHARLES D. 0’CONNELL
AS APPRAISER DURING THE YEAR 1897.

. May 4, 6, 13, 18 and 27, 1896.
James Booth.
June 8, 22 and 29, 1896.

James Booth.

July 8, 1896.
James Booth.

October 12 and 28, 1896.
James Booth.
November 4, 9, 15, 23 and 30, 1896.

James Booth.

December 14 and 28, 1896. '
James Booth.
(Eighteen days in 1896.)

Monday, February 8, 1897.

James Booth.

Monday, February 15, 1897.
Richard Poillon.

- Wednesday, February 17, 1897.
Richard Poillon.

Wednesday, February 24, 1897
James Booth.
Richard Poillon.

Wednesday, March 10, 1897.
James Booth. °
Richard Poillon.
No. 40.] 387

Wednesday, March 17, 1897.

James Booth.

Wednesday, March 24, 1897.
Richard Poillon.

\

Friday, March 26, 1897.
Rosa N. Geis.

Saturday, March 27, 1897.
Rosa N. Geis.

,

Wednesday, March 31, 1897.
James Booth.
Richard Poillon.

Thursday, April 1, 1897.
Richard Poillon.

Friday, April 2, 1897.
Richard Poillon.

Monday, April 5, 1897.

James Booth.

Wednesday, April 7, 1897.
Rosa N. Geis.
James -Booth.
Charlotte R. Scott.

_Thursday, April 8, 1897.
Rosa N. Geis.
Charlotte R. Scott.
3888 [ASSEMBLY

Tuesday, April 13, 1897.
Richard Poillon.

Wednesday, April 14, 1897.
Richard Poillon.

Monday, April 19, 1897.
Richard Poillon.

Wednesday, April 21, 1897.
Rosa N. Geis.
Charlotte R. Scott.
Henry Keteltas.

Thursday, April 22, 1897.
Henry Keteltas.

Friday, April 23, 1897.
Henry Keteltas.

*

Wednesday, April 28, 1897.
Rosa N. Geis.
Charlotte R. Scott.

Wednesday, May 5, 1897.
Rosa N. Geis.
Charlotte R. Scott.

Henry Keteltas.

Friday, May 7, 1897.
Richard Poillon.
No. 40.] 389

Monday, May 10, 1897.
James Booth.

Tuesday, May 11, 1897.
Richard Poillon.

Wednesday, May 12, 1897.
Rosa N. Geis.
Charlotte R. Scott.
Henry Keteltas.

Tuesday, May 18, 1897.
Richard Poillon.

Wednesday, May 19, 1897.
Rosa N. Geis.
Charlotte R. Scott.
Henry Keteltas.

Monday, May 24, 1897.

James Booth.

Wednesday, May 26, 1897.
Rosa N. Geis.
_ Richard Poillon.
Charlotte R- Scott.
Henry Keteltas.

Thursday, May 27, 1897.
Richard Poillon. :
~ 390 [ASSEMBLY

Wednesday, June 2, 1897.
James Booth.
Henry Keteltas.

Thursday, June 3, 1897.
Henry Keteltas.

Friday, June 4, 1897.
Richard Poillon.

a Monday, June 7, 1897.
Richard Poillon.

Wednesday, June 9, 1897.
Rosa N. Geis.
Charlotte’R. Scott.

Friday, June 11, 1897.
Henry Keteltas.

Monday, June 14, 1897.

James Booth.

Wednesday, June 16, 1897.
Rosa N. Geis.
Charlotte R. Scott.

Monday, June 21, 1897.
Henry Keteltas.

Tuesday, June 22, 1897.
William H. Keeler.

Wednesday, June 23, 1897.
William H. Keeler.
No. 40.] 391

Friday, June 25, 1897.
Leopold Lithauer.

Saturday, June 26, 1897.
Leopold Lithauer.

; Wednesday, June 30, 1897.
Rosa N. Geis.
Charlotte R. Scott.
Henry Keteltas.

Wednesday, July 7, 1897.
William H. Keeler.
Benj. I. H. Trask.
Henry Keteltas.
Leopold Lithauer.

Thursday, July 8, 1897.
Benj. I. H. Trask.

James Brand.

Friday, July 9, 1897.

James Brand.

Monday, July 12, 1897.
Henry Keteltas.

Wednesday, July 14, 1897.
Rosa N. Geis.
William H. Keeler.
Charlotte R. Scott.
James Brand.
Henry Keteltas.
Leopold Lithauer.
392 [ ASSEMBLY

Monday, July 19, 1897.
Henry Keteltas.

Wednesday, July 21, 1897.
Leopold Lithauer.

Thursday, July 22, 1897.
Benj. I. H. Trask.

Friday, July 23, 1897.
Benj. I. H. Trask.

Monday, July 26, 1897.
Henry Keteltas.
Leopold Lithauer.

Wednesday, July 28, 1897.
Rosa N. Geis.
William H. Keeler.
Benj. I. H. Trask.
Charlotte R. Scott.

James Brand.

Wednesday, August 4, 1897.
Benj. I. H. Trask. .
Henry Keteltas.
Leopold Lithauer.

Thursday, August 5, 1897.
Benj. I. H. Trask.
No. 40.] 393

Wednesday, August 11, 1897.
Rosa N. Geis.
William H. Keeler.
Charlotte R. Scott.

Thursday, August 12, 1897.
Benj. I. H. Trask.

e

19

Saturday, August 14, 1897.
Benj. I. H. Trask.

Monday, August 16, 1897.
Benj. I. H. Trask.

Tuesday, August 17, 1897..
Benj. I. H. Trask.. )

Wednesday, August 18, 1897.
Benj. I. H. Trask.

Thursday, August 19, 1897.
Benj. I. H. Trask.

Monday, August 23, 1897.
Benj. I. H. Trask.

Wednesday, August 25, 1897.
William H. Keeler.

James Brand.

Friday, August 27, 1897.
Benj. I. H. Trask.
394 [ASSEMBLY

Saturday, August 28, 1897.
Benj. I. H. Trask.

&

Wednesday, September 1, 1897.
Benj. I. H. Trask.
William Campbell (35 days, $105).

Thursday, September 2, 1897.
Aaron Goldsmith. —
Benj. I. H. Trask.
William Campbell.

Friday, September 3, 1897.
Aaron Goldsmith.

Wednesday, September 8, 1897.
William H. Keeler.
Benj. I. H. Trask.
William Campbell.

James Brand.

Thursday, September 9, 1897.
Benj. I. H. Trask..

Friday, September 10, 1897.
Benj. I. H. Trask.

Tuesday, September 14, 1897.
Benj. I. H. Trask.

Wednesday, September 15, 1897.
William H. Keeler.
Aaron Goldsmith.
Benj. I. H. Trask.
No. 40.] 395

Wednesday, September 22, 1897.
Aaron Goldsmith.

James Brand.

Thursday, September 23, 1897.
Aaron Goldsmith.

Friday, September 24, 1897.
Aaron Goldsmith.

Saturday, September 25, 1897.
William H. Keeler.
Aaron Goldsmith.

Monday, September 27, 1897.
Aaron Goldsmith.

Tuesday, September 28, 1897.
William H. Keeler.

Wednesday, September 29, 1897.
William H. Keeler.
Aaron Goldsmith.
William Campbell.

Thursday, September 30, 1897.
William H. Keeler.

Tuesday, October 5, 1897.
Aaron Goldsmith.

Wednesday, October 6, 1897.
William H. Keeler.
Aaron Goldsmith.

James Brand.
396 [ ASSEMBLY

Thursday, October 7, 1897.
Aaron Goldsmith.

Friday, October 8, 1897.
William H. Keeler. :
Aaron Goldsmith.

Monday, October 11, 1897.
Charlotte T. Lavise.
Benj. I. H. Trask.

Tuesday, October 12, 1897.
Charlotte T. Lavise.
Wednesday, October 18, 1897.
_ William Campbell.

Monday, October 18, 1897.
Andrew Wilson.
Charlotte T. Lavise.

Tuesday, October 19, 1897.
Benj. I. H. Trask.
Benj. F. Wheelwright.
James Macintosh Wilson (32 days, $96).

Wednesday, October 20, 1897.
Andrew Wilson.
Aaron Goldsmith.
Benj. F. Wheelwright.
James Macintosh Wilson.
James Brand.
Cath. A. C. Comstock.
No. 40.] 397

Thursday, October 21, 1897.
Wilhelmina Smith.
Aaron Goldsmith.
Cath. A. C. Comstock.

Friday, October 22, 1897.
Wilhelmina Smith.
Sylvanus S. Riker.
Aaron Goldsmith.

Saturday, October 23, 1897.
Sylvanus S. Riker.

Aaron Goldsmith.

Monday, October 25, 1897.
Andrew Wilson.
Charlotte T. Lavise.
William H. Keeler.
Aaron Goldsmith.

Tuesday, October 26, 1897.
Charlotte T. Lavise.
Aaron Goldsmith.
Mary M. Sands.

Wednesday, October 27, 1897.
Wilhelmina Smith.
Aaron Goldsmith.
Mary M. Sands.

James Brand.
398 [ ASSEMBLY

Thursday, October 28, 1897.
Charlotte T. Lavise.
Selina B. Hinchliffe.

Friday, October 29, 1897.
Charlotte T. Lavise.
Denis Smith.

Saturday, October 29, 1897.

Denis Smith.

Monday, November 1, 1897.
Andrew Wilson.
Charlotte T. Lavise.

James McIntosh Wilson.

Wednesday, November 38, 1897.
Lillian DeForest Bartlett.
Charlotte T. Lavise.
‘Selina B. Hinchliffe.
Cath. A. C. Comstock.

Thursday, November 4, 1897.
Charlotte T. Lavise.
Henry Keteltas.

Friday, November 5, 1897.
Sylvanus S. Riker.
Mary M. Sands.

Saturday, November 6, 1897.
Sylvanus S. Riker.
Mary M. Sands.
No. 40.] 399

Monday, November 8, 1897.
Andrew Wilson.
Sylvanus S. Riker.
Denis Smith.
James Macintosh Wilson.
Mary M. Sands.

Tuesday, November 9, 1897.
Sylvanus S. Riker.
Denis Smith.
James Macintosh Wilson.
Mary M. Sands.

Wednesday, November 10, 1897.
Charlotte T. Lavise.
Selina B. Hinchliffe.
Denis Smith.
William H. Keeler.
; William Campbell.
Mary M. Sands.
Cath. A. C. Comstock.

Thursday, November 11, 1897.
Charlotte T. Lavise.
Selina B. Hinchliffe.

Friday, November 12, 1897.
Sylvanus 8S. Riker.
Selina B. Hinchliffe.
Nathan Hobart.
Mary M. Sands.
Henry Keteltas.
400 [ ASSEMBLY

Saturday, November 13, 1897.
; Sylvanus 8. Riker.
Nathan Hobart.
Mary M. Sands.
Henry Keteltas. .

Monday, November 15, 1897.
Andrew Wilson.
“Sylvanus 8. Riker.
‘Lillian DeF. Bartlett.
Charlotte T. Lavise.
Selina B. Hinchliffe.
Denis Smith. a
William H. Keeler.
Mary M. Sands.

Tuesday, November 16, 1897.
Sylvanus 8. Riker.
Lillian DeF. Bartlett.
Charlotte T. Lavise.
Selina B. Hinchliffe.
William H. Keeler.
Nathan Hobart.
James Macintosh Wilson.
Mary M. Sands.

Wednesday, November 17, 1897.
Charlotte T. Lavise.
Denis Smith.
Mary M. Sands.
Cath. A. C. Comstock.
No. 40.] 401

- Thursday, November 18, 1897.
Sylvanus 8. Riker.
Lillian De¥. Bartlett.
Charlotte T. Lavise.
Selina B. Hinchliffe.
Denis Smith.
Henry Keteltas.

Friday, November 19, 1897.
Sylvanus 8S. Riker.
Lillian DeF. Bartlett.
Rosa N. Geis.
Denis Smith.
William H. Keeler.
Aaron Goldsmith.
Henry Keteltas.

Saturday, November 20, 1897.
Sylvanus S. Riker.
Lillian DeF. Bartlett.
Rosa N. Geis.
Charlotte T. Lavise.
Selina B. Hinchliffe.
Denis Smith.
Henry Keteltas.

Monday, November 22, 1897.
Andrew Wilson.
Rosa N. Geis.
Aaron Goldsmith.

James Macintosh Wilson.
26
402 [ ASSEMBLY

Tuesday, November 23, 1897.
Sylvanus 8. Riker.
Lillian DeF. Bartlett.
Rosa N. Geis.
Charlotte T. Lavise.
Selina B. Hinchliffe.
Denis Smith.
Aaron Goldsmith.

Wednesday, November 24, 1897.
Lillian DeF. Bartlett.
Rosa N. Geis.
Charlotte T. Lavise.
Selina B. Hinchliffe.
Denis Smith.
Aaron Goldsmith.
Nathan Hobart.
Cath. A. C. Comstock.
Henry Keteltas.

Friday, November 26, 1897.
Sylvanus 8. Riker.
Lillian DeF. Bartlett.
William H. Keeler.
Nathan Hobart.
Mary M. Sands.
James Brand.

Henry Keteltas.

Saturday, November 27, 1897.
Andrew Wilson.
Sylvanus S. Riker.
Lillian DeF. Bartlett.
No. 40.] 403

Rosa ‘N. Geis.
Charlotte T. Lavise.
Selina B. Hinchliffe.
Denis Smith.

William H. Keeler.
Nathan Hobart.

James Macintosh Wilson.

Monday, November 29, 1897.
Wilhelmina Smith.
Sylvanus S. Riker.
Lillian DeF. Bartlett.
Rosa N. Geis.
Charlotte T. Lavise.
Selina B. Hinchliffe.
Denis Smith.

William H. Keeler.
Nathan Hobart.

Benj. F. Wheelwright.
Henry Keteltas.

Tuesday, November 30, 1897.
Wilhelmina Smith.
Sylvanus S. Riker.
Lillian DeF. Bartlett.
Rosa N. Geis.
Charlotte T. Lavise.
Selina B. Hinchliffe.
Denis Smith.

Nathan Hobart.
Benj. F. Wheelwright.
Henry Keteltas.
404 [ASSEMBLY

Wednesday, December 1, 1897.
Wilhelmina Smith.
Sylvanus 8S. Riker.
Lillian DeF. Bartlett.
Rosa N. Geis.
Charlotte T. Lavise.
Selina B. Hinchliffe.
Denis Smith.

Nathan Hobart.
Benj. F. Wheelwright.
Cath. A. C. Comstock.
Henry Keteltas.

Thursday, December 2, 1897.
Wilhelmina Smith.
Sylvanus 8S. Riker.
Lillian DeF. Bartlett.
Rosa N. Geis.
Charlotte T. Lavise.
Selina B. Hinchliffe.
Denis Smith.
Lillian DeF. Bartlett.
Denis Smith.
Nathan Hobart.
’ Benj. F. Wheelwright.
Henry Keteltas.

Friday, December 3, 1897.
Wilhelmina Smith.
Sylvanus S. Riker.
Lillian DeF. Bartlett.
No. 40.] 405

Rosa N. Geis.
Charlotte T. Lavise.
Denis Smith.

Nathan Hobart.

Benj. F. Wheelwright.
Cath. A. C. Comstock.

Saturday, December 4, 1897.
Wilhelmina Smith.
Sylvanus 8. Riker.
Lillian DeF. Bartlett.
Rosa N. Geis.
Aaron Goldsmith.
Nathan Hobart.
Benj. F. Wheelwright.
Cath. A. C..Comstock.
Henry Keteltas.

Monday, December 6, 1897.
Andrew Wilson.
Wilhelmina Smith.
Sylvanus §. Riker.
Aaron Goldsmith.
Nathan Hobart.
Benj. F. Wheelwright.
James Macintosh Wilson.
Cath. A. C. Comstock
Henry Keteltas.

Tuesday, December 7, 1897.
Andrew Wilson. :
Wilhelmina Smith.
Sylvanus S. Riker.
406 [AssEMBLY

Aaron Goldsmith.

Benj. I. H. Trask. =

Benj. F. Wheelwright.

Aaron Goldsmith.

Nicholas Seagrist (51 days, $153).
Svante M. Swenson.

Cath. A. C. Comstock

Wednesday, December 8, 1897.
Andrew Wilson.
Wilhelmina Smith.
Sylvanus S. Riker.
Aaron Goldsmith.
Nathan Hobart.
Benj. F. Wheelwright.
Nicholas Seagrist.
William Campbell.

Svante M. Swenson.

Thursday, December 9, 1897.
Sylvanus 8. Riker.
Benj. I. H. Trask.
Nathan Hobart.
Benj. F. Wheelwright.
Svante M. Swenson.
Cath. A. C. Comstock
Henry Keteltas.

Friday, December 10, 1897.
Andrew Wilson.
Wilhelmina Smith.
Sylvanus S. Riker.
Cath. A. C. Comstock
No. 40.] 407

Saturday, December 11, 1897.
Andrew Wilson.
Wilhelmina Smith.
Sylvanus S. Riker.
Nathan Hobart.
Svante M. Swenson.
Cath. A. C. Comstock.

Monday, December 13, 1897.

’ Andrew Wilson.

Wilhelmina Smith.

Sylvanus S. Riker.

Nathan Hobart.

Benj. F. Wheelwright.

Nicholas Seagrist (51 days, $153).

Elie Charlier (84 days, $102).

James Macintosh Wilson.

William, Campbell.

Caroline Mussel.

Svante M. Swenson.

Cath. A. C. Comstock.

Edward Quinn.

Tuesday, December 14, 1897.
Andrew Wilson.
Wilhelmina Smith.
Sylvanus S. Riker.
Nathan Hobart.
Benj. F. Wheelwright.
Elie Charlier.

Caroline Mussel.
408 [AssEMBLY

Peter Cassidy.
Svante M. Swenson.
Cath. A. C. Comstock.
Henry Keteltas.
Edward Quinn.

Wednesday, December 15, 1897.
Wilhelmina Smith.
Sylvanus S. Riker.
Nathan Hobart.
Ysabel Z. de Martinez.
Nicholas Seagrist.
Elie Charlier.

Caroline Mussel.
Peter Cassidy.
Svante M. Swenson.
Cath. A. C. Comstock.
Edward Quinn.

Thursday, December 16, 1897.
Wilhelmina Smith.
Sylvanus 8S. Riker.
George E. Hardy.
Nathan Hobart.

Benj. F. Wheelwright.
Peter Cassidy.

Svante M. Swenson.
Cath. A. C. Comstock.
Samuel L. Post.
Edward Quinn.
No. 40.] 409

Friday, December 17, 1897.
Sylvanus 8. Riker:
David Demaray, Jr.
George E. Hardy.
Nathan Hobart.
Svante M. Swenson.
Cath. A. C. Comstock.
Henry Keteltas.
Samuel L. Post.

Saturday, December 18, 1897.
Sylvanus 8. Riker.
Nathan Hobart.
Frank Rothschild.
Benj. F. Wheelwright.
Svante M. Swenson.
Cath. A. C. Comstock.
Samuel L. Post.

Monday, December 20, 1897.
Sylvanus 8. Riker.
Benj. I. H. Trask. :
Elizabeth C. Doran.
Nathan Hobart .
James Macintosh Wilson.
Caroline Mussel.
Svante M. Swenson.
Cath. A. C. Comstock.
Samuel L. Post.
Edward Quinn.
410 [ASSEMBLY

Tuesday, December 21, 1897.
James Booth.
Benj. I. H. Trask.
Elizabeth C. Doran.
Nathan Hobart .
William J. Van Arsdale.
Benj. F. Wheelwright.
Emma Gaynor.
George M. Pullman.
Henry Adams Craigin.
Caroline Mussel.
Svante M. Swenson.
Cath. A. C. Comstock.
Samuel L. Post.
Edward Quinn.

Wednesday, December 22, 1897.
James Booth.
Benj. I. H. Trask.
Elizabeth C. Doran.
Nathan Hobart.
William J. Van Arsdale.
William P. St. John.
Henry Adams Craigin.
Caroline Mussell.
Charles B. Brush.
Samuel L. Post.

Thursday, December 23, 1897.
James Booth.
Benj. I. H. Trask.
No. 40.] 411

Nathan Hobart.
William J. Van Arsdale.
Benj. F. Wheelwright.
Henry F. Sewall.
William P. St. John.
Henry Adams Craigin.
Elizabeth Appel.
Caroline Mussel.
Charles B. Brush.
Svante M. Swenson.
Cath. A. C. Comstock.
Samuel L. Post.
Edward Quinn.

Friday, December 24, 1897.
James Booth.
Benj. I. H. Trask.
Nathan Hobart.
William Wood.
Henry F. Sewall.
James Brand.
Elizabeth Appel.
Caroline Mussel.
Svante M. Swenson.
Cath. A. C. Comstock.
Samuel L. Post.

Edward Quinn.

Monday, December 27, 1897.
James Macintosh Wilson.
Cath. A. C. Comstock.
412 [ASSEMBLY

Tuesday, December 28, 1897.
Nathan Hobart.
Emma Gayner.
Caroline Mussel.
Svante M. Swanson.
Cath. A. C. Comstock.

Wednesday, December 29, 1897.
Elizabeth C. Doran.
David Demaray, Jr.
Svante M. Swenson.
Cath. A. C. Comstock.
No. 40.] 413

EXHIBIT NO. 17. FILED FEBRUARY 25, 1899.

SHOWING ASSIGNMENTS OF CHARLES D. 0’CONNELL
AS APPRAISER DURING THE YEAR 1898.

Monday, January 3, 1898.
Benj. I. H. Trask.
David Demaray, Jr.
Nathan Hobart.
James Brand.
Henry Adams Craigin.
Caroline Mussel.
Svante M. Swenson.
Cath. A. C. Comstock.
Henry Keteltas.
Samuel L. Post, Jr.
Edward Quinn.
Benj. T. Wheelwright.
William Wood.
James Macintosh Wilson.

George M. Pullman.

-Tuesday, January 4, 1898.
Benj. I. H. Trask.
David Demaray, Jr.
Theo. D. Howell.
Nathan Hobart.
James Brand.
Henry A. Craigin.
Caroline Mussel.

Peter Cassidy.
414 [ASSEMBLY

Svante M. Swenson.
Cc. A. C. Comstock.
Henry Keteltas.
Samuel L. Post, Jr.
Edward Quinn.

Benj. T. Wheelwright.
William Wood.

Wednesday, January 5, 1898.
Benj. I. H. Trask.
Elizabeth C. Doran.
David Demaray, Jr.
Theo. D. Howell.
Nathan Hobart.
James Brand.
Henry A. Craigin.
Caroline Mussel.
Peter Cassidy.
Charles B. Brush.
Svante M. Swenson.
C. A. C. Comstock.
Henry Keteltas.
Samuel L. Post, Jr.
Edward Quinn.
W. J. Van Arsdale.
William Wood.
Henry F. Sewall.
William P. St. John.

Thursday, January 6, 1898.
David Demaray, Jr.
Nathan Hobart.
No. 40.] : 415

Meinhard Alsberg.
James Brand.
Henry A. Craigin.
Caroline Mussel.
Peter Cassidy.
Charles B. Brush.
Svante M. Swenson.
C. A. C. Comstock.
Samuel L. Post, Jr.
Edward Quinn.
William J. Van Arsdale.
Nicholas Seagrist.

Friday, January 7, 1898.
David Demaray, Jr.
Nathan Hobart.
Meinhard Alsberg.
James Brand.
Henry A. Craigin.
Caroline Mussel.
Peter Cassidy.
Charles B. Brush.
Svante M. Swenson.
C. A. C. Comstock.
Henry Keteltas.
Samuel L. Post, Jr.
Edward Quinn.
Wm. J. Van Arsdale.
Benj. T. Wheelwright.
William Wood.
Alexander McIntyre.
416 [ASSEMBLY

Saturday, January 8, 1898. ©
Nathan Hobart.
James Brand.
Henry A. Craigin.
Caroline Mussel.
Peter Cassidy.
Charles B. Brush.
C. A. C. Comstock.
Henry Keteltas.
Samuel L. Post, Jr.
Edward Quinn.
William J. Van Arsdale.
Alexander McIntyre.

Monday, January 10, 1898.
Theo. D. Howell.
Nathan Hobart.
J ogeph Jacobs.
James Brand.
Henry A. Craigin.
Caroline Mussel.
Peter Cassidy.
Charles B. Brush.
Svante M. Swenson.
C. A. C. Comstock.
Henry Keteltas.
Samuel L. Post, Jr.
Clarence A. Seward.

Tuesday, January 11, 1898.
David Demaray, Jr.
Theo. D. Howell.
No. 40.] 417

Nathan Hobart.
William Sykes.
Joseph Jacobs.
James Brand.
Henry A. Craigin.
Caroline Mussel.
Peter Cassidy.
Charles B. Brush.
Svante M. Swenson.
C. A.C. Comstock.
-Samuel L. Post, Jr.
William J. Van Arsdale.
Benj. T. Wheelwright.
William Wood.
Henry F. Sewall.
Henry A. Eoff.

Wednesday, January 12, 1898.
Elizabeth C. Doran.
Theo. D. Howell.
Nathan Hobart.
William Sykes.
Joseph Jacobs.
James Brand.
Henry A. Craigin.
Caroline Mussel.
Peter Cassidy.
Charles B. Brush.
Svante M. Swenson.
C. A. C. Comstock.

27
418 [ ASSEMBLY

Henry Keteltas.

Samuel L. Post, Jr.
William J. Van Arsdale.
Henry F. Sewall.
Henry A. Eoff.

Thursday, January 13, 1898.
Elizabeth C. Doran.
Theo. D. Howell.
Nathan Hobart.
Richard Poillon.
Meinhard Alsberg.
James Brand.
Henry A. Craigin.
Caroline Mussel.
Peter Cassidy.
Charles B. Brush.
C. A. C. Comstock.
‘Henry Keteltas.
Samuel L. Post, Jr.
William J. Van Arsdale.
Benj. T. Wheelwright.
William Wood.

Clarence A. Seward.

Friday, January 14, 1898.
Elizabeth C. Doran.
Theo. D. Howell.
Nathan Hobart.
Richard Poillon.
Meinhard Alsberg.
No. 40.] 419

Joseph Jacobs.

James Brand.

Henry A. Craigin.
Peter Cassidy.
Charles B. Brush.

C. A. C. Comstock.
Henry Keteltas.
Samuel L. Post, Jr.
Harriet O..A. Tiffany.
William J. Van Arsdale.
Benj. T. Wheelwright.
William Wood.

Clarence A. Seward.

Saturday, January 15, 1898.
Theo. D. Howell.
Nathan Hobart.
Richard Poillon.
Joseph Jacobs.
James Brand.
Peter Cassidy.
Charles B. Brush. |
C. A. C. Comstock.
William Wood.
Alexander McIntyre.

Monday, January 17, 1898.
David Demaray, Jr.
Nathan Hobart.
James Brand.

Henry A. Craigin.
420 [ASSEMBLY

Elizabeth Appel.

Peter Cassidy.

Svante M. Swenson.

C. A. C. Comstock.
Henry Keteltas.

Benj. T. Wheelwright.
Clarence A. Seward.
James Macintosh Wilson.
Alexander McIntyre.
Nicholas Seagrist.

George M. Pullman.

Tuesday, January 18, 1898.
Fanny Edwards Crosby.
Elizabeth C. Doran.
David Demaray, Jr.
Sarah Earle.
Theo. D. Howell.
Nathan Hobart.
Richard Poillon.
Meinhard Alsberg.
Charlotte R. Scott.
Joseph Jacobs.
James Brand.
Elizabeth Appel.
Peter Cassidy.
Cc. A. C. Comstock.
Henry Keteltas.
William J. Van Arsdale.
Benj. T. Wheelwright.
No. 40.] 421

William Wood.
Almira W. Kingsley.
Charles Henry Griffin.
Alexander McIntyre.

Caroline Talman.

Wednesday, January 19, 1898.
Elizabeth C. Doran.
Sarah Earle.
Theo. D. Howell.
Richard Poillon.
Meinhard Alsberg.
William Sykes.
Charlotte R. Scott.
Joseph Jacobs.
Elizabeth Appel.
Charles B. Brush.
C. A. C. Comstock.
William J. Van Arsdale.
Clarence A. Seward.
Charles Henry Griffin.
Alexander McIntyre.
William Pope Anderson.
Margaret V. 8S. Wolfe.
William P. St. John.

Thursday, January 20, 1898.
Fanny Edwards Crosby.
Theo. D. Howell.
Meinhard Alsberg.
William Sykes.
422 [ ASSEMBLY

Charlotte R. Scott.
Joseph Jacobs.
Elizabeth Appel.
Charles B. Brush.
Svante M. Swenson.

C. A. C. Comstock.
William J. Van Arsdale.
Benj. T. Wheelwright.
William Wood.
Clarence A. Seward.
Almira W. Kingsley.

Caroline Talman.

Friday, January 21, 1898.
Elizabeth C. Doran.

David Demaray, Jr.
Theo. D. Howell.
Meinhard Alsberg.
William Sykes.
Charlotte R. Scotty
Joseph Jacobs.
Elizabeth Appel.

Cc. A. C. Comstock.
Henry Keteltas.
William J. Van Arsdale.
Benj. T. Wheelwright.
William Wood.

William Pope Anderson.
Mangarct V.S. Wolfe.
No. 40.] 423

Saturday, January 22, 1898.
Elizabeth C. Doran.
David Demaray, Jr.
Meinhbard Alsberg.
William Sykes.
Charlotte R. Scott.
Joseph Jacobs.
Henry Keteltas. .
William J. Van Arsdale.
Clarence A. Seward.

Alexander McIntyre.

Monday, January 24, 1898.
David Demaray, Jr.
Nathan Hobart.
Ysabel Z. de Martinez.
Richard Poillon.
Meinhard Alsberg.
William Sykes.
Charlotte R. Scott.
Joseph Jacobs.
James Brand.
Elizabeth Appel.
Harriet O. A. Tiffany.
William J. Van Arsdale.
Benj. T. Wheelwright.
William Wood.
Clarence A. Seward.
Alexander McIntyre.
Henry A. Eoff.
Elie Charlier.
a

424 [ ASSEMBLY

Tuesday, January 25, 1898.
Elizabeth C. Doran.
David Demaray, Jr.
Theo. D. Howell. (
Nathan Hobart.

‘ Ysabel Z. de Martinez.
Meinhard Alsberg.
William Sykes.
Charlotte R. Scott.
Joseph Jacobs.
Elizabeth Appel.
Madeline Steinbach.

H. O. A. Tiffany.

Benj. T. Wheelwright.
Clarence A. Seward.
Alexander McIntyre.
Elie Charlier.

Wednesday, January 26, 1898.
Fanny Edwards Crosby.
Elizabeth C. Doran.
David Demaray, Jr.
Sarah Earle.
Theo. D. Howell.
George E. Hardy.
Nathan Hobart.
Ysabel Z. de Martinez.
Richard Poillon.
Meinhard Alsberg.
William Sykes.
No. 40.] 425

Charlotte R. Scott.
Joseph Jacobs.
Elizabeth Appel.
Cath. A. C. Comstock.
Frank Rothschild.
Madeline Steinbach.
H. O. A. Tiffany.
Benj. T. Wheelwright.
William Wood.
Clarence A. Seward.
Almira W. Kingsley.
Alexander McIntyre.
William Campbell.
George M. Pullman,

Thursday, January 27, 189s.
Fanny Edwards Crosby.
Elizabeth C. Doran.
David Demaray, Jr.
Sarah Earle.
Theo. D. Howell.
George E. Hardy.
Nathan Hobart.
Richard Poillon.
Meinhard Alsberg.
William Sykes.
Charlotte R. Scott.
Elizabeth Appel.
Frank Rothschild.
H. O. A. Tiffany.
426 [ ASSEMBLY

Benj. T. Wheelwright.
Clarence A. Seward.

Emanuel M. Friedlien.

Friday, January 28, 1898.

Fanny Edwards Crosby.
David Demaray, Jr.
Ysabel Z. de Martinez.
Meinhard Alsberg.
William Sykes.
Elizabeth Appel.

H. O. A. Tiffany.
Clarence A. Seward.
Emanuel M. Friedlien.

Thomas Scott.

Saturday, January 29, 1898.
Elizabeth C. Doran.

David Demaray, Jr.
Sarab Earle.

Theo. D. Howell.
Nathan Hobart.
Ysabel Z. de Martinez.
Meinhard Alsberg.
William Sykes.
Elizabeth Appel.
Frank Rothschild.
William Wood.
Thomas Scott.
No. 40.] 427

Monday, January 31, 1898.
Fanny Edwards Crosby.
Elizabeth C. Doran.
David Demaray, Jr.
Sarah Earle.
Theo. D. Howell.
George C. Hardy.
Nathan Hobart.
Ysabel Z. de Martinez.
Meinhard Alsberg.
Henry Keteltas.
Frank Rothschild.
Clarence A. Seward.
Almira: W. Kingsley.
James Macintosh Wilson.
Charles H. Griffin.
Henry A. Eoff.
William Pope Anderson.
Nicholas Seagrist.
Elie Charlier.
Alpheus M. Hawes.

Tuesday, February 1, 1898.
Fanny Edwards Crosby.
Elizabeth:C. Doran.
Theo. D. Howell.
Nathan Hobart.
Meinhard Alsberg.
H. O. A. Tiffany.
William Wood.

Clarence A. Seward.
428 [ ASSEMBLY

Fanny Smith.
Sillick Eugene Nichols.
Alexander McIntyre.
Alpheus M. Hawes.

Wednesday, February 2, 1898.
Fanny Edwards Crosby.
Elizabeth C. Doran.
Sarah Earle.
Theo. D. Howell.
George E. Hardy.
Ysabel Z. de Martinez.
Meinhard Alsberg.
Henry Keteltas.
Madeline Steinbach.
Clarence A. Seward.
Almira W. Kingsley.
Walter S. Milson.
Charles Henry Griffin.
Henry A. Eoff.
Nicholas Seagrist.
Henrietta Hart.
Elie Charlier.
Suzanne Dellac.
Samuel Hart, Sr.
William P. St. John.
George M. Pullman.

Thursday, February 3, 1898.
Elizabeth C. Doran.
David Demaray, J.
No. 40.] 429

Theo. D. Howell.
Ysabel Z. de Martinez.
Meinhard Alsberg.
Charlotte R. Scott.
Frank Rothschild.
Madeline Steinbach.
H. O. A. Tiffany.
William Wood.
Clarence A. Seward.
Walter 8. Milson.
Charles H. Griffin.
Alexander McIntyre.
Henry A. Koff.
Henrietta Hart.

Elie Charlier.
Suzanne Dellac.

Samuel Hart, Sr.

Friday, February 4, 1898.
David Demaray, Jr.
Sarah Earle.
George E. Hardy.
Ysabel Z. de Martinez.
Frank Rothschild.
Madeline Steinbach.
H. O. A. Tiffany.
William Wood.
Clarence A. Seward.

Alexander McIntyre.
430 [ ASSEMBLY

Saturday, February 5, 1898.
Sarah Earle.
George E. Hardy.
Ysabel Z. de Martinez.
Clarence A. Seward.
Almira W. Kingsley.
Henry A. Eoff.
William Pope Anderson.
Thomas Scott.

Monday, February 7, 1898.
Elizabeth C. Doran.
Sarab Earle.
George E. Hardy.
Ysabel Z. de Martinez.
Madeline Steinbach.
William J. Van Arsdale.
Clarence A. Seward.
Almira W. Kingsley.
Charles H. Griffin.
James Macintosh Wilson.
Alexander McIntyre.
Henry A. Eoff.
William Pope Anderson.
Elie Charlier.

Tuesday, February 8, 1898.
Elizabeth C. Doran.
Sarah Earle.
George E. Hardy.
Ysabel Z. de Martinez.
No. 40.] 431

Frank Rothschild.
Madeline Steinbach.

H. O. A. Tiffany.
William J. Van Arsdale.
William Wood.
Clarence A. Seward.
Charles H. Griffin.
James Macintosh Wilson.
Alexander McIntyre.
William Pope Anderson.
John A. Morrison.

Bernard Cohen.

Wednesday, February 9, 1898.
Fanny Edwards Crosby.
George E. Hardy.
Ysabel Z. de Martinez.
Frank Rothschild.
Madeline Steinbach.
H. O. A. Tiffany.
William J. Van Arsdale.
Clarence A. Seward.
Almira W. Kingsley.
Sillick Eugene Nichols.
Charles H. Griffin.
James Macintosh Wilson.
Alexander McIntyre.
Henry A. Eoff.
Elie Charlier.
William P. St. John.
432 [ASSEMBLY

“Bernard Cohen.
George M. Pullman.

Emma Gayner.

Thursday, February 10, 1898.
George E. Hardy.
Frank Rothschild.
H. O. A. Tiffany.
William J. Van Arsdale.
Almira W. Kingsley.
James Macintosh Wilson.
Alexander McIntyre.
Henry A. Eoff.
Henrietta Hart.
Elie Charlier.

Emma Gayner.

Friday, February 11, 1898.
Elizabeth C. Doran.
Sarah Earle.
George E. Hardy.
Frank Rothschild.
Madeline Steinbach.
H. O. A. Tiffany.
William Wood.
Clarence A. Seward.
Almira W. Kingsley.
Sillick E. Nichols.
Charles H. Griffin. :
James Macintosh Wilson.

Alexander McIntyre.
No. 40.] 433

Henry A. Eoff.
Anne Bishop.

Emma Gayner.

Monday, February 14, 1898.
Fanny Edwards Crosby.
Sarah Earle.
George E. Hardy.
Frank Rothschild.
Madeline Steinbach.
William J. Van Arsdale.
William Wood.
Clarence A. Seward.
Almira W. Kingsley.
Fanny Smith.
Sillick E. Nichols.
Charles H. Griffin.
James Macintosh Wilson.
Leopold Hecht.
Alexander McIntyre.
Henry A. Eoff.
Henrietta Hart.
Alpheus M. Hawes.
Anne Bishop.
George M. Pullman.
Emma Gayner.
Thomas Scott.

Tuesday, February 15, 1898.
Fanny Edwards Crosby.

George E. Hardy.
28
434 [AssEMBLY

Frank Rothschild.
Madeline Steinbach.
William J. Van Arsdale. |
Almira W. Kingsley.
Fanny Smith.

Sillick E. Nichols.
Charles H. Griffin.
James Macintosh Wilson.
Leopold Hecht.
Alexander McIntyre.
Henry A. Eoff.

Alpheus M. Hawes.

Wednesday, February 16, 1898.
Fanny Edwards Crosby.
Frank Rothschild.
Madeline Steinbach.
Almira W. Kingsley.
Fanny Smith.
Sillick E. Nichols.
Walter S. Neilson.
James Macintosh Wilson.
Alexander McIntyre.
Henry A. Eoff.
John A. Morrison.
Nicholas Seagrist.
Alpheus M. Hawes.
Samuel Hart, Sr.
William P. St. John.
Emma Gayner.
Thomas Scott.
No. 40.] 435

Thursday, February 17, 1898.
Fanny Edwards Crosby.
Frank Rothschild.
Madeline Steinbach.
William J. Van Arsdale.
Clarence A. Seward.
Almira W. Kingsley.
Fanny Smith.
Walter S. Neilson.
Charles H. Griffin. )
James Macintosh Wilson.
Alexander McIntyre.
Henry A. Eoff.
Alpheus M. Hawes.

Emma Gayner.

Wednesday, February 23, 1898.
Fanny Edwards Crosby.
Elizabeth C. Doran.
Frank Rothschild.
Madeline Steinbach.
William J. Van Arsdale.
Clarence A. Seward.
Fanny Smith.
Sillick E. Nichols.
Walter S. Neilson.
Charles H. Griffin.
James Macintosh Wilson.
Alexander McIntyre.
Henry A. Eoff.
436 [ASSEMBLY

William Pope Anderson.
Margaret V. 8S. Wolfe.

Elie Charlier. ‘
Alpheus M. Hawes.
Henrietta B. Ward.

William P. St. John.

Bernard Cohen.

Emma Gayner.

Thursday, February 24, 1898.
Fanny Edwards Crosby.
Elizabeth C. Doran.
George E. Hardy.
Frank Rothschild.
Madeline Steinbach.
William J. Van Arsdale,
Clarence A. Seward.
Fanny Smith.
Sillick E. Nichols.
Walter S. Neilson.
Charles H. Griffin.
Henry A. Eoff.
William Pope Anderson.
Margaret V. 8. Wolfe.
Alpheus M. Hawes.
Henrietta B. Ward.
Wm. P. St. John.
Bernard Cohen.

Emma Gayner.
No. 40.] 437

‘Friday, February 25, 1898.
Fanny Edwards Crosby.
George E. Hardy.
Frank Rothschild.
Madeline Steinbach.
William J. Van Arsdale.
Clarence A. Seward.
Henry F. Sewall.
Fanny Smith.
Sillick E. Nichols.
Walter S. Neilson.
Charles H. Griffin.
James Macintosh Wilson.
Alexander McIntyre.
Henry A. Eoff.
William Pope Anderson.
Margaret V. 8. Wolfe.
Alpheus M. Hawes.
William P. St. John.

Emma Gayner.

Saturday, February 26, 1898.
Fanny Edwards Crosby.
Frank Rothschild.
Clarence A. Seward.
Fanny Smith.
Sillick E. Nichols.
Charles H. Griffin.
James Macintosh Wilson.
Henry A. Eoff.
438 [ ASSEMBLY

Margaret V. 8. Wolfe.

‘Emma Gayner.

Monday, February 28, 1898.
Fanny Edwards Crosby.
Alexander Brown, Jr.
Clarence A. Seward.
Henry F. Sewall.
Sillick E. Nichols.
Charles H. Griffin.
James Macintosh Wilson.
Leopold Hecht.
Alexander McIntyre.
Henry A. Eoff.
William Pope Anderson.
Margaret V. 8. Wolfe.
John A. Morrison.
Nicholas Seagrist.
Henrietta Hart. , :
Caroline Talman.
Alpheus M. Hawes.
William P. St. John.
Thomas Scott.

Tuesday, March 1, 1898.
Fanny Edwards Crosby.
Alexander Brown, Jr.
Clarence A. Seward.
Henry F. Sewall.
Sillick E. Nichols.
Walter S. Neilson.
No. 40.] 439

Charles H. Griffin.
James Macintosh Wilson.
Alexander McIntyre.
Henry A. Eoff.

William Pope Anderson.
Margaret V. 8. Wolfe.
Alpheus M. Hawes.
Henrietta Hart.

Samuel Hart, Sr.

Emma Gayner.

Wednesday, March 2, 1898.
Fanny Edwards Crosby.
Clarence A. Seward.
Henry F. Sewall.
Fanny Smith.
Sillick E. Nichols.
Walter S. Neilson.
Charles H. Griffin.
James Macintosh Wilson. -
Leopold Hecht.
Henry A. Eoff.
William Pope Anderson.
Margaret V. 8S. Wolfe.
Alpheus M. Hawes.
Thomas Hillhouse.

Bernard Cohen.

Thursday, March 3, 1898.
Clarence A. Seward.
Henry F. Sewall.
440 [ ASSEMBLY

Fanny Smith.

Walter S. Neilson.
James Macintosh Wilson.
Leopold Hecht.
Alexander McIntyre.
Henry A. Eoff.

William Pope Anderson.
Margaret V.S. Wolfe.
Henrietta Hart.

Alpheus M. Hawes.
Thomas Hillhouse.
William P. St. John.

Emma Gayner.

Friday, March 4, 1898.
Fanny Edwards Crosby.
Henry F. Sewall.
Almira W. Kingsley.
Fanny Smith.
Walter 8. Neilson.
Charles H. Griffin.
James Macintosh Wilson.
Leopold Hecht.
Henry A. Eoff.
William Pope Anderson.
Margaret V.S. Wolfe.
Alpheus M. Hawes.
Charles H. Overbeck.
Robert Stafford.
William P. St. John.

Emma Gayner.
No. 40.] 441

Saturday, March 5, 1898.
Fanny Edwards Crosby.
Clarence A. Seward.
Henry F. Sewall.
Fanny Smith.
Leopold Hecht.
Alexander McIntyre.
Henry A. Eoff.
William Pope Anderson.
Margaret V. 8S. Wolfe.
‘Henrietta Hart.
Alpheus M. Hawes.
Samuel Hart, Sr.
Robert Stafford.

Emma Gayner.

Monday, March 7, 1898.
Alexander Brown, Jr.
Clarence A. Seward.
Henry F. Sewall.
Fanny Smith.
Leopold Hecht.
Alexander McIntyre.
John A. Morrison.
Henrietta Hart.
Elie Charlier. bs
Caroline Talman.
Alpheus M. Hawes.
Samuel Hart, Sr.

Emanuel M. Friedlein.
442 [ ASSEMBLY

William P. St. John.
Emma Gayner.
Thomas Scott.

Tuesday, March 8, 1898.
Alexander Brown, Jr.
Clarence A. Seward. —
Henry F. Sewall.
Fanny Smith.
Walter S. Neilson.
Leopold Hecht.
Caroline Talman.
Samuel Hart, Jr.
Emanuel M. Friedlein.
William P. St. John.

Emma Gayner.

Wednesday, March 9, 1898.
Alexander Brown, Jr.
Clarence A. Seward.
Henry F. Sewall.
Fanny Smith.
Walter S. Neilson.
Leopold Hecht.
Alexander McIntyre.
Nicholas Seagrist.
Henrietta Hart.
Elie Charlier.
Caroline Talman.
Charles H. Overbeck.
Henrietta B. Ward.
No. 40.] 443

William P. St. John.
Bernard Cohen.
Geo. M. Pullman.

Emma Gayner.

Thursday, March 10, 1898.
Alexander Brown, Jr.
Clarence A. Seward.
Henry F. Sewall.
Fanny Smith.
Walter S. Neilson.
Charles H. Griffin.
Leopold Hecht.
Alexander McIntyre.
Nicholas Seagrist.
Charles H. Overbeck.
Edmund Waring.
Henrietta B. Ward.
William P. St. John.
George M. Pullman.

Emma Gayner.

Paday, March 11, 1898.
Alexander Brown, Jr.
Henry F, Sewall.
Walter S. Neilson.
Leopold Hecht.
Alexander McIntyre.
Henrietta Hart.
Edmund Waring.
444 [ASSEMBLY

Emanuel M. Friedlein.
William P. St. John.

Emma Gayner.

; Saturday, March 12, 1898.
Alexander Brown, Jr.
Henry F. Sewall.
Walter S. Neilson.
Leopold Hecht.
Caroline Talman.
William P. St. John.

Monday, March 14, 1898.
Alexander Brown, Jr.
Clarence A. Seward.
Henry F. Sewall.
Fanny Smith.
Walter 8. Neilson.
Leopold Hecht.
Alexander McIntyre..
John A. Morrison.
Elie Charlier.
Suzanne Dellac.
Caroline Talman.
William Campbell.
Thomas Hillhouse.
Emanuel M. Friedlein.
William P. St. John.
James Muhlenberg Bailey.
Thomas Scott.
No. 40.] 445

Tuesday, March 15, 1898.
Alexander Brown, Jr.
Clarence A. Seward.
Henry F. Sewall.
Fanny Smith.
Leopold Hecht.
Alexander MelIntyre.
Elie Charlier.
Caroline Talman.
William Campbell.
Charles H. Overbeck.
Emanuel M. Friedlein.
William P. St. John.
George M. Pullman.
Julia Bedell.
James M. Bailey.

Wednesday, March 16, 1898.
Clarence A. Seward.
Henry F. Sewall.
Leopold Hecht.
Nicholas Seagrist.
Caroline Talman.
William Campbell.
Charles H. Overbeck.
Robert Stafford.
William P. St. John.
Bernard Cohen.
George M. Pullman.
Rosalie Butler.
Julia Bedell.
446 [ ASSEMBLY

Thursday, March 17, 1898.
Alexander Brown, Jr.
Leopold Hecht.
Elie Charlier.
Suzanne Dellac.
Caroline Talman.
William Campbell.
Henrietta B. Ward.
William P. St. John.
Rosalie Butler.

Friday, March 18, 1898.
Alexander Brown, Jr.
Leopold Hecht.

Saturday, March 19, 1898.
Alexander Brown, Jr.
‘Glarence A. Seward.
Henry F. Sewall.
Henrietta Hart.
Suzanne Dellac.
Caroline Talman.
William Campbell.
Julia Bedell.

Sunday, March 20, 1898.
Julia Bedell.
James Muhlenberg Bailey.

Monday, March 21, 1898.
Alexander Brown, Jr.
Clarence A. Seward.
No. 40.] 447

Fanny Smith.

John A. Morrison.
Elie Charlier.

Suzanne Dellac.
Caroline Talman.
Thomas Hillhouse.
Annie Bishop.

Charles H. Overbeck.
Edmund Waring.
Emanuel M. Friedlein.
Annie E. Blydenburg Hart.
George M. Pullman.
George T. W. Bartels.
Julia Bedell.

Tuesday, March 22, 1898.
Alexander Brown, Jr.
Henry F. Sewall.
Suzanne Dellac.

Emanuel M. Friedlien.

Wednesday, March 23, 1898.
Alexander Brown, Jr.
Clarence A. Seward.
Henry F, Sewall.
Nicholas Seagrist.
Caroline Talman.
William Campbell.
Robert Stafford.
Annie E. B. Hart.
Bernard Cohen.
George F. W. Bartels.
448 [ASSEMBLY

Thursday, March 24, 1898.
Leopold Hecht.
Alexander McIntyre.
Nicholas Seagrist.
Henrietta Hart.
Elie Charlier.
Suzanne Dellac.
Caroline Talman.
William Campbell.
Charles H. Overbeck.
Samuel Hart, Jr.
Henrietta B. Ward.
William P. St. John.
Bernard Cohen.

Juliet Augusta Kemp.

Friday, March 25, 1898.
Clarence A. Seward.
Leopold Hecht.
Alexander McIntyre.
Joseph Seidenberg.
Suzanne Dellac.
Caroline Talman.
William Campbell.
Charles H. Overbeck.
Samuel Hart, Jr.
Emanuel M. Friedlein.
William P. St. John.
Emma Gayner.
Julia Bedell.
Juliet Augusta Kemp.
No. 40.] \ 449

Saturday, March 26, 1898.
Clarence A. Seward.
Caroline Talman.
William Campbell.
Julia Bedell.

Sunday, March 27, 1898.
Julia Bedell.
James M. Bailey.

Monday, March 28, 1898.
Walter S. Neilson.
John A. Morrison.
Oscar Kress.
Joseph Seidenberg.
Elie Charlier.
Suzanne Dellac.
Caroline Talman.
William Campbell.
Mary A. Weishaupt.
Thomas Hillhouse.
Annie Bishop.
Charles H. Overbeck.
Samuel Hart, Sr.
Edmund Waring.
James A. Bancker.
Henrietta B. Ward.
Annie E. B. Hart.
George M. Pullman.
Rosalie Butler.
James M. Bailey.

Thomas Scott.
29
450 [ASSDMBLY

Tuesday, March 29, 1898.
Almira W. Kingsley.
Walter S. Neilson.
William P. Taber.
Henrietta Hart.
Elie Charlier.
Suzanne Dellac.
Caroline Talman.
William Campbell.
Charles H. Overbeck.
Samuel Hart, Sr.
Emanuel M. Friedlein.
Wilson Peterson.
Henrietta B. Ward.
Annie E. B. Hart.
Mary Van Nest.

Emma Gayner.

Wednesday, March 30, 1898.
- Nicholas Seagrist.
Oscar Kress.
Henrietta Hart.
Joseph Seidenberg.
Elie Charlier.
Caroline Talman.
William Campbell.
Mary A. Weishaupt.
Charles H. Overbeck.
Samuel Hart, Sr.

Edmund Waring.
No. 40.] 451

Emanuel M. Friedlein.
Robert Stafford.
Wilson Peterson.
James A. Bancker.
Henrietta B. Ward.

Thursday, March 31, 1898.
Anna G. Wintringham.
Henrietta Hart.
Elie Charlier.
Suzanne Dillac.
Caroline Talman.
William Campbell.
Charles H. Overbeck.
Samuel Hart, Sr.
Robert Stafford.
William P. St. John.

Friday, April 1, 1898.
Elie Charlier.
Suzanne Dellac.
Caroline Talman.
William Campbell.
Charles H. Overbeck.
Samuel Hart, Sr.
Edmund Waring.
Emanuel M. Friedlein.
Robert Stafford.
Henrietta B. Ward.
Annie E. B. Hart.
William P. St. John.

Emma Gayner.
452 [ASSEMBLY

Saturday, April 2, 1898.
Elie Charlier.
Caroline Talman.
Charles H. Overbeck.

Samuel Hart, Sr.

Monday, April 4, 1898.
John A. Morrison.
Nicholas Seagrist.
Oscar Kress.
Henrietta Hart.
Joseph Seidenberg.
Elie Charlier.
Caroline Talman.
William Campbell.
Thomas Hillhouse.
Anne Bishop.
Charles. H. Overbeck.
Samuel Hart, Sr.
Edward Waring.
Emanuel M. Friedlein.
Robert Stafford.
Henrietta B. Ward.
Mary Van Nest.
George M. Pullman.
Rosalie Butler.
Kathrine Miller.
Thomas Scott.

Tuesday, April 5, 1898.
William P. Taber.
Anna G. Wintringham.
No. 40.] 453

Nicholas Seagrist.
Oscar Kress.
Henrietta Hart.
Suzanne Dellac.
Caroline Talman.'
William Campbell.
Thomas Hillhouse.
Anne Bishop.
Emanuel M. Friedlein.
Robert Stafford.
William P. St. John.
George M. Pullman.
1 Emma Gayner.
Rosalie Butler.
Kathrine Miller.

Wednesday, April,6, 1898.
Henry Knickerbocker.
Elias Stern.
Nicholas Seagrist.
Caroline Talman.
Charles H. Overbeck.
Robert Stafford.
George M. Pullman.
Joseph Schwarzchild.

Thursday, April 7, 1898.
Maria Wilmerding.
Henry Knickerbocker.
Elias Stern.

Suzanne Dellae. .
454 [ASSEMBLY

Caroline Talman.

. William Campbell.
Samuel Hart, Sr.
Edmund Waring.
Wilson Peterson.
James A. Bancker.
William L. Skidmore.
William P. St. John.
Charles H. Brooks.
Emily M. Lord.
Edmund 8S. Bowen.
Ann L. 8. Barrett.
Joseph Schwarzchild.

Friday, April 8, 1898.
Charlotte F. H. Skidmore.
Maria Wilmerding. ,
Charles C. Brinkerhoff.
Caroline Talman.
Samuel Hart, Sr.
Charles H. Brooks.
Emily M. Lord.
Mary Van Nest.
Edmund S. Bowen.
Ann L. 8. Barrett.

Saturday, April 9, 1898.
Charlotte F. H. Skidmore.
Lydia L. Mason.
Helen M. Wood.
Charles C. Brinkerhoff.
No. 40.] 455

Joseph Seidenberg.
Suzanne Dellac.
Caroline Talman.
Emanuel M. Friedlein.
William L. Skidmore.
Maria S. Hodgson.

Monday, April 11, 1898.

Charlotte F. H. Skidmore.
Lydia L. Mason.
’Helen M. Wood.
John A. Morrison.
William P. Taber.
Anna G. Wintringham.
. Nicholas Seagrist.
Oscar Kress.
Henrietta Hart.
Joseph Seidenberg.
Caroline Talman.
William Campbell.
Mary A. Weishaupt.
Anne Bishop.
Edmund Waring.
Emanuel M. Friedlein.
Robert Stafford. |
Wilson Peterson.
James A. Bancker.
Henrietta B. Ward.
Annie E. B. Hart.
William L. Skidmore.
\ 456 [ASSEMBLY

Bernard Cohen. ;
George M. Pullman.

Maria S. Hodgson.

Kathrine Miller.

t

Tuesday, April 12, 1898.
Wm. P. Taber.
Anna G. Wintringham.
Nicholas Seagrist.
Henrietta Hart.
Joseph Seidenberg.
‘Caroline Talman.
William Campbell.
Mary A. Weishaupt.
Edmund Waring.
Emanuel M. Friedlein.
James A. Bancker.
George M. Pullman.

Rosalie Butler.

Wednesday, April 13, 1898.
Charlotte F. H. Skidmore. -
Anna G. Wintringham.
Nicholas Seagrist.
Oscar Kress.
Henrietta Hart.
Joseph Seidenberg.
Caroline Talman.
William Campbell.
Thomas Hillhouse.
Anne Bishop.
f

No. 40.] 457

Edmund Waring.
Robert Stafford.
Henrietta B. Ward.
George M. Pullman.
Lizzie D. Chambers.
Emma Gayner.
Kathrina Miller.
Thomas Scott.

Joseph Schwarz Child.

Thursday, April 14, 1898.

William P. Taber.
Anna G. Wintringham.
Nicholas Seagrist.
Henrietta Hart.
William Campbell.
Mary A. Weishaupt.
Thomas Hillhouse.
Anne Bishop.

Robert Stafford.
Wilson Peterson.
James A. Bancker.
Henrietta B. Ward.
Annie E. B. Hart.
William P. St. John.
George M. Pullman.
Lizzie D. Chambers.
Rosalie Butler.
Kathrina Miller.
Joseph Schwarzchild.
458 [ASSEMBLY

Friday, April 15, 1898.
Lizzie A. Tyler.
Nicholas Seagrist.
Henrietta Hart.
William P. St. John.
Clemence A. A. Renault.
Siegfried Gruner.

Maria L. Bogert.

Saturday, April 16, 1898.
Lizzie A. Tyler.
Oscar Kress.
Siegfried Gruner.

Maria L. Bogert.

Monday, April 18, 1898.
Joseph Seidenberg. :
Mary A. Weishaupt.
Edmund Waring.
Robert Stafford.
James A. Bancker.

Rosalie Butler.

Tuesday, April 19, 1898.

Lydia L. Mason.

Helen M. Wood.

William P. Taber.

Anna G. Wintringham.

Charles C. Brinkerhoff.

Nicholas Seagrist.

Henrietta Hart.
No. 40.] 459

Joseph Seidenberg.
Elie Charlier.
Suzanne Dellac.
William Campbell.
Mary A. Weishaupt.
Thomas Hillhouse.
Anne Bishop.
Edmund Waring.
Emanuel M. Friedlein.
Robert Stafford.
Wilson Peterson.
James A. Bancker.
Henrietta B. Ward.
Annie E. B. Hart.
‘Emily M. Lord.
Bernard Cohen.
George M. Pullman.
Kathrina Miller.
Robert E. Dietz.
Joseph Schwarzchild.

Wednesday, April 20, 1898.
Henry Knickerbocker.
Elias Stern.
Anna G. Wintringham.
Nicholas Seagrist.
Oscar Kress.
Elie Charlier.
Suzanne Dellac.
William Campbell.
460 [ASSEMBLY ~

Thomas Hillhouse.
Anne Bishop.
Edmund Waring.
Robert Stafford.
James A. Bancker.
Henrietta B. Ward.
Annie E. B. Hart.
Charles H. Brooks.
Lizzie D. Chambers.
Kathrina Miller.
Robert E. Dietz.

Thursday, April 21, 1898.

Charlotte F. H. Skidmore.
Lydia L. Mason.
Helen M. Wood.

William P. Taber. ©
Henry Knickerbocker.
Elias Stern.

Charles C. Brinkerhoff.
Nicholas Seagrist.

Oscar Kress.

Mary A. Weishaupt.
Thomas Hillhouse.

Anne Bishop.

Edmund Waring.

Wilson Peterson.
Henrietta B. Ward.
Annie E. B. Hart.

Charles H. Brooks.
No. 40.] 461

Emily M. Lord.
George M. Pullman.
Kathrina Miller.

' Joseph Schwarzchild.

‘

Friday, April 22, 1898.

Charlotte F. H. Skidmore.
Anna G. Wintringham.
Nicholas Seagrist.
Oscar Kress. |
Mary A. Weishaupt.
Thomas Hillhouse.
Anne Bishop.

Edmund Waring.
Emanuel M. Friedlein.
Robert Stafford.
Wilson Peterson.
James A. Bancker.
Henrietta B. Ward.
Annie E. B. Hart.
Rosalie Butler.
Kathrina Miller.

Saturday, April 23, 1898.

Lizzie A. Tyler.

Anna G. Wintringham.
Nicholas Seagrist.
Oscar Kress.

Mary A. Weishaupt.

Thomas Hillhouse.
462 [ASSEMBLY

Anne Bishop.

Edmund Waring.

Robert Stafford.

Wilson Peterson.

James A. Bancker.

Henrietta B. Ward.

Annie E. B. Hart.

Clemence A. A. Renault.
Rosalie Butler.

Maria L. Bogert.

Monday, April 25, 1898.
Lydia L. Mason.
Helen M. Wood.
Lizzie A. Tyler.
Anne G. Wintringham.
Nicholas Seagrist.
Oscar Kress.
Joseph Seidenberg.
Mary A. Weishaupt.
Thomas Hillhouse.
Anne Bishop.
Edmund Waring. fa
Emanuel M. Friedlein.
Robert Stafford.
Wilson Peterson.
James A. Bancker.
Henrietta B. Ward.
Anne E. B. Hart.
William L. Skidmore.
No. 40.] 463
George M. Pullman.
Maria S. Hodgson.
Siegfried Gruner.
Kathrina Miller.
Edmund S. Bowen.
Maria L. Bogert.

Tuesday, April 26, 1898.

Charlotte F. H. Skidmore.
Lizzie A. Tyler.

Anna G. Wintringham.
Nicholas Seagrist.
Oscar Kress.

soseph Seidenberg.
William Campbell.
Mary A. Weishaupt.
Thomas Hillhouse.
Anne Bishop.

Edmund Waring.
Emanuel M. Friedlein.
Robert Stafford.
Wilson Peterson.
James A. Bancker.
Henrietta B. Ward.
Annie E. B. Hart.
George M. Pullman.
Rosalie Butler.
Kathrina Miller.

Wednesday, April 27, 1898.
Charlotte F. H. Skidmore.

John A. Morrison.
. 464 [ASSEMBLY

Lizzie A. Tyler.
Anna G. Wintringham.
Nicholas Seagrist.
Oscar Kress.

Joseph Seidenberg.
William Campbell.
Thomas Hillhouse.
Anne Bishop.

Robert Stafford.
Wilson Peterson.
James A. Bancker.
Henrietta B. Ward.
William P. St. John.
Marietta H. Hull.
Lizzie D. Chambers.
‘Siegfried Gruner.
Rosalie Butler.
Kathrina Miller.
George F. W. Bartels.
Edmund S. Bowen.
Robert C. Dietz.
Thomas Scott.
Joseph Schwarzchild.

Thursday, April 28, 1898.
Charlotte F. H. Skidmore.
Anna G. Wintringham.
Nicholas Seagrist.
Oscar Kress.
Joseph Seidenberg.
William Campbell.
No. 40.] 465

Thomas Hillhouse.
Anne Bishop.
Robert Stafford.
Wilson Peterson.
James A. Bancker.
Henrietta B. Ward.
George M. Pullman.
Rosalie Butler.
Kathrina Miller.
George F. W. Bartels.
Robert E. Dietz.

Friday, April 29, 1898.
Nicholas Seagrist.
Mary A. Weishaupt.
Edmund Waring.
Annie E. B. Hart.
Marietta H. Hull.

Saturday, April 30, 1898.
Anna G. Wintringham.
Nicholas Seagrist.
Joseph Seidenberg.
Mary A. Weishaupt.
Edmund Waring.
Emanuel M. Friedlein.
Henrietta B..Ward.
Annie E. B. Hart.
Rosalie Butler.
Kathrina Miller.

Joseph Schwarzchild.
30
466 [ASSEMBLY

i

Monday, May 2, 1898.
Charlotte F. H. Skidmore.
Lydia L. Mason.
Helen M. Wood.
John A. Morrison.
Maria Wilmerding.
Anna G. Wintringham.
Nicholas Seagrist.
Oscar Kress.
Joseph Seidenberg.
Thomas Hillhouse.
Anne Bishop.
Emanuel M. Friedlein.
Robert Stafford.
Wilson Peterson.
James A. Bancker.
Henrietta B. Ward.
William P. St. John.
Mary Van Nest.
George M. Pullman.
Maria S. Hodgson.
Rosalie Butler.
Kathrina Miller.
Maria L. Bogert.
James M. Bailey.
Phillipe R. De Trobiand.
Joseph Schwarzchild.

Tuesday, May 3, 1898.
Charlotte F. H. Skidmore.

Maria Wilmerding.
No. 40.] 467

Henry Knickerbocker.
Elias Stern.

Anna G. Wintringham.
Charles C. Brinkerhoff.
Nicholas Seagrist. -
Oscar Kress.

Joseph Seidenberg.
Thomas Hillhouse.
Anne Bishop.

Emanuel M. Friedlein.
Robert Stafford.
Wilson Peterson.
James A. Bancker.
Henrietta B. Ward.
William L. Skidmore.
William P. St. John.
Charles H. Brooks. ;
Emily M. Lord.

Mary Van Nest.
George M. Pullman.
Rosalie Butler.
Kathrina Miller.

Julia Bedell.

Edmund 8. Bowen.
Phillipe R. De Trobiand.
Joseph Schwarzchild.

Wednesday, May 4, 1898.

Nicholas Seagrist.

Thomas Hillhouse.
468 [ ASSEMBLY

Anne Bishop.
Emanuel M. Friedlein.
Robert Stafford.
Wilson Peterson.
James A. Bancker.
Henrietta B. Ward.

Lizzie D. Chambers.

Thursday, May 5, 1898.

John A. Morrison.
Anna G. Wintringham.
Nicholas Seagrist.
Thomas Hillhouse.
Anne Bishop.
Emanuel M. Friedlein.
Robert Stafford.
Wilson Peterson.
James A. Bancker.
Henrietta B. Ward.
William P. St. John.
Emily M. Lord.
George M. Pullman.
Rosalie Butler.

James Gemmel.

Friday, May 6, 1898.
Lydia L. Mason.
Helen M. Wood.
John A. Morrison.

Maria Wilmerding.
No. 40.] 469

Henry Knickerbocker.
Anna G. Wintringham.
Charles C. Brinkerhoff.
Nicholas Seagrist.
Charles H. Brooks.
Emily M. Lord.

Mary Van Nest.
George M. Pullman.
Kathrina Miller.

James Gemmel.

Saturday, May 7, 1898.

Lydia L. Mason.

Helen M. Wood.

John A. Morrison.
Anna G. Wintringham.

Nicholas Seagrist.

William P. St. John.

Emily M. Lord.

George M. Pullman.

William D. Godley.

Joseph Schwarzchild.

Monday, May 9, 1898.

Charlotte F. H. Skidmore.
Lydia L. Mason.

Helen M. Wood.

John A. Morrison.

Maria Wilmerding.

Henry Knickerbocker.
470 [ ASSEMBLY

Elias Stern.

Anna G. Wintringham.
Charles C. Brinkerhoff.
Nicholas Seagrist.
Oscar Kress.
Henrietta Hart.
Joseph Seidenberg.
William L. Skidmore.
William P. St. John.
Marietta H. Hull.
Mary Van Nest.
George M. Pullman.
Lizzie D. Chambers.
Maria S. Hodgson.
Rosalie Butler.

Maria L. Bogert.
James M. Bailey.
Robert E. Dietz.
Phillippe R. De Trobiand.
Joseph Schwarzchild.
Juliet A. Kemp.

Tuesday, May 10, 1898.

Lydia L. Mason.

Helen M. Wood.

John A. Morrison.
Maria Wilmerding.
Henry Knickerbocker.
Elias Stern.

Charles C. Brinkerhoff.
No. 40.] 471

Nicholas Seagrist.
Oscar Kress.
Joseph Seidenberg.
Wn. L. Skidmore.
Emily M. Lord.
Mary Van Nest.
George M. Pullman.
Lizzie D. Chambers.
Rosalie Butler.
Kathrina Miller.
Julia Bedell.

P. R. De Trobiand.
Joseph Schwarzchild.
Juliet A. Kemp.

Wednesday, May 11, 1898.
Helen M. Wood.

John A. Morrison.
Lizzie A. Tyler.
William P. Taber.

H. Knickerbocker.
Anna G. Wintringham.
Charles C. Brinckerhoff.
Nicholas Seagrist.
Oscar Kress.

Joseph Seidenberg.
William L. Skidmore.
William P. St. John.
Charles H. Brooks.
Mary Van Nest.
472 ‘ { ASSEMBLY

George M. Pullman.
Lizzie D. Chambers.
Siegfried Gruner.
Rosalie Butler.
Kathrina Miller.
Edmund 8S. Bowen.
Maria L. Bogert.
Thomas Scott.
Joseph Schwarzchild.

Thursday, May 12, 1898.

John A. Morrison.
Lizzie A. Tyler.

Wm. P. Taber.

Maria Wilmerding.

H. Knickerbocker.
Elias Stern.

Anna G. Wintringham.
Charles C. Brinckerhoff.
Nicholas Seagrist.
Oscar Kress.

Joseph Siedenberg.
Elie Charlier.

William L. Skidmore.
Charles H. Brooks.
Mary Van Nest.
George M. Pullman.
Rosalie Butler.

George F. W. Bartels.

Edmund 8S. Bowen.
No. 40.] 473

P. R. De Trobriand.
Thomas Scott.

Friday, May 13, 1898.
Lydia L. Mason. |
Helen M. Wood.
John A. Morrison.
Lizzie A. Tyler.
William P. Taber.
Maria Wilmerding.
H. Knickerbocker.
Elias Stern.
Anna G. Wintringham.
Charles C. Brinckerhoff.
Joseph Seidenberg.
Mary Van Nest.
George M. Pullman.
Rosalie Butler.
Kathrina Miller.
George F. W. Bartels.
Edmund 8S. Bowen.
Robert E. Dietz.
Juliet A. Kemp.

Saturday, May 14, 1898.
Lydia L. Mason.
John A. Morrison.
Lizzie A. Tyler.
William P. Taber.
Maria Wilmerding.
H. Knickerbocker.
ATA [ ASSEMBLY

Elias Stern.
Anna G. Wintringham.
Charles C. Brinckerhoff.
Nicholas Seagrist.
Oscar Kress.
William L. Skidmore.
Mary Van Nest.
Katharine Miller.
Julia Bedell.

Monday, May 16, 1898.
Lydia L. Mason.
Helen M. Wood.
John A. Morrison.
Lizzie A. Tyler.
William P. Taber.
Anna G. Wintringham.
Oscar Kress.
Joseph Seidenberg.
William L. Skidmore.
Marietta H. Hull.
Mary Van Nest.
Lizzie D. Chambers.
Maria S. Hodgson.
Rosalie Butler.
Katharine Miller.
George F. W. Bartels.
Edmund 8S. Bowen.
Maria L. Bogert.
Maria Evans.
William D. Godley.
Ann L. 8. Barrett.
No. 40.] 475

Tuesday, May 17, 1898.

Charlotte F. H. Skidmore.
Lydia L. Mason.

Helen M. Wood.

John A. Morrison.

Elias Stern. ° ,
Oscar Kress.

* Joseph Seidenberg.
William L. Skidmore.
Mary Van Nest.
Katharine Miller.
George F. W. Bartels.
Julia Bedell.

Maria L. Boxart,
Maria Evans.

Robert E. Dietz.

Wednesday, May 18, 1898.
Charlotte F. H. Skidmore.
Lydia L. Mason.
John A. Morrison.
Lizzie A. Tyler.
William P. Taber.
Maria Wilmerding.
Henry Knickerbocker.
Elias Stern.
Anna G. Wintringham.
Charles C. Brinckerhoff.
Nicholas Seagrist.

Oscar Kress.
476 [ASSEMBLY

Joseph Seidenberg.
Elie Charlier.
William L. Skidmore.
Mary Van Nest.
Lizzie D. Chambers.
Siegfried Gruner.
Emma Gayner.
Rosalie Butler.
Katharine Miller.
Edmund S. Bowen.
William D. Godley.
Robert E. Dietz.
James Gemmel.

Thomas Scott.

Thursday, May 19, 1898.
Lydia L. Mason.
Helen M: Wood.
John A. Morrison.
Lizzie A. Tyler.
William P. Taber.
Maria Wilmerding.
Henry Knickerbocker.
Anna G. Wintringham.
Charles ©. Brinckerhoff. .
Nicholas Seagrist.
Elie Charlier.
Mary Van Nest.
George M. Pullman.
Lizzie D. Chambers.

Emma Gayner.
No. 40.] 477

Rosalie Butler.
George F. W. Bartels.
Julia Bedell.

Maria L. Bogert.
Juliet A. Kemp.

Friday, May 20, 1898.

Charlotte F. H. Skidmore.
Lydia L. Mason.

John A. Morrison.
Elias Stern.

Nicholas Seagrist.

J oseph Seidenberg.
George H. Humphreys.
Charles B. Fosdick.
Mary Van Nest.
George M. Pullman.
Rosalie Butler.

Julia Bedell.

Maria L. Bogert.

Jacob Braun.

Saturday, May 21, 1898.

Charlotte F. H. Skidmore.
Lydia L. Mason.

Helen M. Wood.

Elias Stern.

Joseph Seidenberg.
Ernest Ringer.

George H. Humphreys.
478 [ASSEMBLY

Isaac L. Condit.
Charles B. Fosdick.
James M. Bailey.
Jacob Braunk.

Monday, May 23, 1898.

Lydia L. Mason.
Helen M. Wood.
John A. Morrison.
Nicholas Seagrist.
Oscar Kress.
Joseph Seidenberg. °
Ernest Ringer.
Isaac L. Condit.
Marietta H. Hull.
Mary Van Nest.
Lizzie D. Chambers.
Maria S. Hodgson.
Siegfried Gruner.
Rosalie Butler.
Katharine Miller.
George F. W. Bartels.
Julia Bedell.
Edmund 8S. Bowen.
Maria L. Bogert.
Maria Evans.
James M. Bailey.
William D. Godley.
Robert E. Dietz.
Ann L. 8. Barrett.
No. 40.] 479

Tuesday, May 24, 1898.

Lydia L. Mason.
Helen M. Wood.
John A. Morrison.
Nicholas Seagrist.
Oscar Kress.

Joseph Seidenberg.
William L. Skidmore.
Mary M. Sands.
Mary Van Nest.
George M. Pullman.
Amelia G. Ludlow.
Rosalie Butler.
Katharine Miller.
George F. W. Bartels.
Julia Bedell.
Edmund 8. Bowen.
Maria Evans.

James M. Bailey.
Robert E. Dietz.

Ann L. 8. Barrett.

Wednesday, May 25, 1898.

Elie Charlier.
William L. Skidmore.
Mary Van Nest.
Lizzie D. Chambers.
Siegfried Gruner.
Emma Gayner.
Rosalie Butler.
George F. W. Bartels.
480 [ ASSEMBLY

Julia Bedell.
Edmund S. Bowen.
James M. Bailey.
Ann L. 8S. Barrett.

James Gemmel.

Thursday, May 26, 1898.
Elie Charlier.
William L. Skidmore.
Mary Van Nest.
George M. Pullman.
Rosalie Butler.
Julia Bedell.
Edmund S. Bowen.
Maria L. Bogert.
P. R. De Trobiand.
Ann L. 8. Barrett.
Hugh J. Jewett.

Friday, May 27, 1898.
Elie Charlier.

William L. Skidmore.
Marietta H. Hull.
Agnes Scofield.
George M. Pullman.
Lizzie D. Chambers.
Emma Gayner.
Rosalie Butler.
Julia Bedell.

P. R. De Trobriand.
Hugh J. Jewett. «
Amelia Lampard.
No. 40.] 481

Saturday, May 28, 1898.
Agnes Scofield.
Mary Van Nest.
Julia Bedell.

Amelia Lampard.

Sunday, May 29, 1898.

Ernest Ringer.

Tuesday, May 31, 1898.

William L. Skidmore.
William P. St. John.
Mary Van Nest.

Lizzie D. Chambers.
Siegfried Gruner.
Emma Gayner.
George F. W. Bartels.
Julia Bedell.

Edmund 8. Bowen.
Maria L. Bogert.
James M. Bailey.
William D. Godley.
Robert E. Dietz.

P. R. De Trobriand.
Ann L. 8. Barrett.
Christiana E. Piggott.

Wednesday, June 1, 1898.
William L. Skidmore.

George H. Humphrey.

Marietta H. Hull.
31
482 [ASSEMBLY

Mary Van Nest.
Lizzie D. Chambers.
Maria S. Hodgson.
Siegfried Gruner.
George F. W. Bartels.
Julia Bedell.
Edmund 8. Bowen.
Maria L. Bogert.
Maria Evans.

James M. Bailey.
William D. Godley.
Robert E. Dietz.

P. R. De Trobriand.
Ann L. 8. Barrett.
Jacob Braun.

CO. E. Piggott.

Thursday, June 2, 1898.

Sarah H. J. Simpson.
Marietta H. Hull.
Mary Van Nest.
Siegfried Gruner.
Emma Gayner.
George IF’. 1V. Bartels.
Julia Bedell.
Edmund 8. Bowen.
Maria L. Bogert.
Maria Evans.

Robert E. Dietz.

P. RB. De Trobriand.

s
No. 40.] 483

Jacob Braun.
Thomas Scott.

Friday, June 3, 1898.
William L. Skidmore.

Clara Cox.

Marietta H. Hull.
Mary Van Nest.
Lizzie D. Chambers.
Laura B. Hackett.
Siegfried Gruner.
Emma Gayner.
George F. W. Bartels.
Julia Bedell.
Edmund 8. Bowen.
Maria L. Bogert.
Maria Evans.
James M. Bailey.
William D. Godley.
Robert E. Dietz.
P. R. De Trobriand.
Ann LL. 8S. Barrett.
Jacob Braun.
Harriet L. Bogert.
Mary O’Connor.

Saturday, June 4, 1898.
William L. Skidmore.

Clara Cox.

Sarah H. J. Simpson.
484 ' [ASsEMBLY

William P. St. John.
Marietta H. Hull.
Mary Van Nest.
Lizzie D. Chambers.
Lura B. Hackett.
Siegfried Gruner.
Emma Gayner.
George F. W. Bartels.
Julia Bedell.
Edmund S. Bowen.
James M. Bailey.
William D. Godley.
Robert E. Dietz.

P. R. De Trobriand.
Ann L. S. Barrett.
Hugh J. Jewett.
Harriet L. Bogert.
Mary O’Connor.

Monday, June 6, 1898.
Isaac L. Condit.
Agnes Scofield.
Mary Van Nest.
Reuben B. Withers.
Clemence A. A. Renault.
Siegfried Gruner.
Emma Gayner.
George F. W. Bartels.
Julia Bedell.
Maria L. Bogert.

Maria Evans.
No. 40.] 485

James M. Bailey.
Ann L. S. Barrett.
Hugh J. Jewett.

Tuesday, June 7, 1898.

William L. Skidmore.
‘Marietta H. Hull.
Agnes Scofield.
Lizzie D. Chambers.
Reuben B. Withers.
Siegfried Gruner.
Maria L. Bogart.
Maria Evans.
James M. Bailey.
William D. Godley.
Robert E. Dietz.
P. R. De Trobriand.
Ann L. S. Barrett.
Hugh J. Jewett.
Jacob Braun.
Frederick A. L. Wallin.

Wednesday, June 8, 1898.

William L. Skidmore.
George H. Humphreys.
Isaac L. Condit.
Charles B. Fosdick.
Agnes Scofield.

Mary Van Nest.
George M. Pullman.
486 [AssmMBLy

Maria S. Hodgson.
Clemence A. A. Renault.
Maria L. Bogert.

Maria Evans.

James M. Bailey.
Robert E. Dietz.

Ann L. S. Barrett.
Hugh J. Jewett.

Jacob Braun.

Amelia Lampard.
Frederick A. L. Wallin.
Christiana E. Piggott.

Thursday, June 9, 1898.

Bernard Cohen.
Marietta H. Hull.
Agnes Scofield.
Mary Van Nest. ~
Ann Maria Swords.
Clemence A. A. Renault.
Siegfried Gruner.
Maria L. Bogert.
Maria Evans.
Robert E. Dietz.
P. R. De Trobriand.
Hugh J. Jewett.
Jacob Braun.
Amelia Lampard.
Thomas Scott.
No. 40.] _ 487

Friday, June 10, 1898.
William L. Skidmore.
Bernard Cohen.
Marietta H. Hull.
Elbert Bailey.
Lizzie D. Chambers.
Ann Maria Swords.
Maria L. Bogert.
Maria Evans.
James M. Bailey.
William D. Godley.
P. R. De Trobriand.
Ann L. S. Barrett.
Thomas Scott.

Saturday, June 11, 1898.
William L. Skidmore.
Elbert Bailey.
“George M. Pullman.
Lizzie D. Chambers.
Lemuel L. Burke.
Maria L. Bogert.
James M. Bailey.
William D. Godley.
P. R. De Trobriand.
Ann L. S. Barrett.

Monday, June 13, 1898.
William L. Skidmore. .
Isaac L. Condit.

Bernard Cohen.
488

Charles B. Fosdick.
Marietta H. Hull.
George M. Pullman.
Lizzie D. Chambers.
Lemuel L. Burke.
Laura B. Hackett.
Cc. A. A. Renault.
Siegfried Gruner.
William D. Godley.
Robert E. Dietz. ~
P. R. De Trobriand.
Ann L. S. Barrett.
Hugh J. Jewett.
Jacob Braun.

C. E. Piggott.
Thomas Scott.

Tuesday, June 14, 1898.

William L. Skidmore.
Bernard Cohen.
Sarah E. Lanier.
Lizzie D. Chambers.
Ann Maria Swords.
C. A. A. Renault.
Rosalie Butler.
William D. Godley.
Robert E. Dietz.

P. R. De Trobriand.
Ann L. S. Barrett.
Hugh J. Jewett.

[ ASSEMBLY
No. 40.] 489

Jacob Braun.
Amelia Lampard.
Thomas Scott.

Wednesday, June 15, 1898.
William L. Skidmore.

Clara Cox.

Bernard Cohen.
Charles B. Fosdick.
Agnes Scofield.
Amelia G. Ludlow.
Sarah E. Lanier.
Lizzie D. Chambers.
Ann M. Swords.
Reuben B. Withers.
Laura B. Hackett.
Maria 8. Hodgson.
C. A. A. Renault.
Rosalie Butler.
William D. Godley.
Ann L. 8. Barrett.
Hugh J. Jewett.

Jacob Braun.

Thursday, June 16, 1898.

William L. Skidmore.
Charles B. Fosdick.
Agnes Scofield.
George M. Pullman.
Amelia G. Ludlow.
490 [AssEMBLY

Lizzie D. Chambers.
Ann M. Swords.
Reuben B. Withers.
Laura B. Hackett. °
Cc. A. A. Renault.
Siegfried Gruner.
Rosalie Butler.
Robert E. Dietz.
Hugh J. Jewett.
Jacob Braun.
Amelia Lampard.
Thomas Scott.

Friday, June 17, 1898.
William L. Skidmore.
Bernard Cohen. *
Marietta H. Hull.
Agnes Scofield.
George M. Pullman.
C. A. A. Renault.
Siegfried Gruner.
Rosalie Butler.
Robert E. Dietz.
Hugh J. Jewett.

Saturday, June 18, 1898.
William L. Skidmore.
Marietta H. Hull.

George M. Pullman.
C. A. A. Renault.
No. 40.] 491

Siegfried Gruner.
Rosalie Butler.
Robert E. Dietz.

P. R. De Trobriand.
Hugh J. Jewett.
Thomas Scott.

Monday, June 20, 1898.
William L. Skidmore.
Bernard Cohen.
Charles B. Fosdick.
Marietta H. Hull.
Agnes Scofield.
Elbert Bailey.
George M. Pullman.
R. B. Withers.
Laura B. Hackett.
C. A. A. Renault.
Siegfried Gruner.
Rosalie Butler.
Robert E. Dietz.
P. R. De Trobriand.
Hugh J. Jewett.
Jacob Braun.

Amelia Lampard.

Tuesday, June 21, 1898.
William L. Skidmore.
Bernard Cohen.
Charles B. Fosdick.
Agnes Scofield.
492 [AssEMBLY

Elbert Bailey. -
Amelia G. Ludlow.

Ann M. Swords.

R. B. Withers.

Laura B. Hackett.

©. A. A. Renault.

Amelia Lampard.

Wednesday, June 22, 1898.
William L. Skidmore.
Clara Cox.
George H. Humphreys.
Bernard Cohen.
Charles B. Fosdick.
Marietta H. Hull.
Agnes Scofield.
Amelia G. Ludlow.
Sarah E. Lanier.
Ann M. Swords.
R. B. Withers.
Laura B. Hackett.
Maria 8. Hodgson.
©. A. A. Renault.
Siegfried Gruner.
P. R. De Trobriand.
Amelia Lampard.
Frederick A. L. Wallin.

Thursday, June 23, 1898.
William L. Skidmore.
Charles B. Fosdick.
No. 40.] 493

Marietta H. Hull.
Agnes Scofield. :
Elbert Bailey.
Sarah E. Lanier.
Lizzie D. Chambers.
Ann M. Swords.

R. B. Withers.
Laura B. Hackett.
C. A. A. Renault.
Amelia Lampard.
C. E. Piggott.

Friday, June 24, 1898.

William L. Skidmore.
Charles B. Fosdick.
Marietta H. Hull.
Agnes Scofield.
Amelia G. Ludlow.
Sarah E. Lanier.
Lizzie D. Chambers.
Ann M. Swords.

R. B. Withers.
Laura B. Hackett.
-C. A. A. Renault.
Robert E. Dietz. -

Amelia Lampard.

Saturday, June 25, 1898.

Marietta H. Hull.
R. B. Withers.
494 [ASSEMBLY

Laura B. Hackett.
Robert E. Dietz.

Amelia Lampard.

Monday, June 27, 1898.

Sarah H. J. Simpson.
Isaac L. Condit.
Emily M. Lord.
Charles B. Fosdick.
Marietta H. Hull.
Elbert Bailey.
Amelia G. Ludlow.
Sarah E. Lanier.
Lizzie D. Chambers.
Lemuel L. Burke.
Ann M. Swords.
R. B.- Withers.
Laura B. Hackett.
Amos R. Eno.

Tuesday, June 28, 1898.

Sarah H. J. Simpson.
Isaac L. Condit.
Charles B. Fosdick.
Marietta H. Hull.
Elbert Bailey.
Amelia G. Ludlow.
Sarah E. Lanier.
Lizzie D. Chambers,
Lemuel L. Burke.
No. 40.] 495

R. B. Withers.
Laura B. Hackett.
Amos R. Eno.

John Cosgrove.

Wednesday, June 29, 1898.
Clara Cox.

Sarah H. J. Simpson.

George H. Humphreys.
~  -Tsaac L. Condit.

Marietta H. Hull.

Elbert Bailey.

Amelia G. Ludlow.

Sarah E. Lanier.

Lemuel L. Burke.

Ann M. Swords.

R. B. Withers.

Laura B. Hackett.

Maria S. Hodgson.

C. A. A. Renault.

Frederick A. L. Wallin.

John Cosgrove.

Thursday, June 30, 1898.

Ernest Ringer.

Sarah H. J. Simpson.

Isaac L. Condit.

Charles B. Fosdick. ‘
Marietta H. Hull.

Elbert Bailey.

Amelia G. Ludlow.
A496 [AssEMBLY

Sarah E. Lanier.
Lemuel L. Burke.
Ann M. Swords.
R. B. Withers.

C. A. A. Renault.
Amos R. Eno.

Friday, July 1, 1898.
Amos R. Eno.

Tuesday, July 5, 1898.
Amos R. Eno.

Wednesday, July 6, 1898.
Ernest Ringer.
Clara Cox.
Sarah H. J. Simpson.
George H. Humpherys.
Isaac L. Condit.
Charles B. Fosdick.
Marietta H. Hull.
Elbert Bailey.
Amelia G. Ludlow.
Sarah E. Lanier.
Lemuel L. Burke.
Ann M. Swords.
Cc. A. A. Renault.
Frederick A. L. Wallin.
Susan C. Haxtin.
Amos R. Eno.
Christiana E. Piggott.
Eliza V. Osgood.

Catharine M. Cammeyer.
No. 40.] 497

Thursday, July 7, 1898.
William L. Skidmore.

Ernest Ringer.

Sarah H. J. Simpson.
George H. Humphreys.
Isaac L. Condit.
Charles B. Fosdick.
Agnes Scofield.

Mary Van Nest.

Elbert Bailey.

Amelia G. Ludlow.
Sarah E. Lanier.
Lemuel L. Burke.

Ann M. Swords.
C. A. A. Renault.
Frederick A. L. Wallin.
Susan C. Haxtin.

Amos R. Eno.

Eliza V. Osgood.

Catharine M. Cammeyer.

Friday, July 8, 1898.
William L. Skidmore.

Ernest Ringer.
Sarah H. J. Simpson.
George H. Humphreys.
Charles B. Fosdick.
Mary Van Nest.
Elbert Bailey.
George M. Pullman.

32
498 [ASSEMBLY

Amelia G. Ludlow.

Sarah E. Lanier.

Lemuel L. Burke.

Ann Maria Swords.
Cc. A. A. Renault.
Frederick A. L. Wallin.

Cc. E. Piggott.

Saturday, July 9, 1898.
Agnes Scofield.
George M. Pullman.
Ann M. Swords.
Maria 8S. Hodgson.

Monday, July 11, 1898.
Mary M. Sands.
Ernest Ringer.
Clara Cox.
Sarah H. J. Simpson.
Charles H. Brooks.
George H. Humphreys.
Isaac L. Condit.
Charles B. Fosdick.
Agnes Scofield.
Elbert Bailey.
George M. Pullman.
Lemuel L. Burke.
Ann M. Swords.
Maria S. Hodgson.
Harriet L. Bogert.
Mary O’Connor.
No. 40.] 499

Frederick A. L. Wallin.
Amos R. Eno.
C. E. Piggott.

Tuesday, July 12, 1898.
Mary M. Sands. |

Ernest Ringer.
Sarah H. J. Simpson.
‘Charles H. Brooks.
‘Charles B. Fosdick.
. Elbert Bailey.
Lemuel L. Burke.
Ann Maria Swords.
Maria S. Hodgson.
Mary O’Connor.
Amos R. Eno.
‘C. E. Piggott.

Wednesday, July 13, 1898.
‘Clara Cox.

Sarah H. J. Simpson.
George H. Humphreys.
Isaac L. Condit.
‘Charles B. Fosdick.
Agnes Scofield.

#lbert Bailey.

Lemuel L. Burke.

Ann M. Swords.

Maria 8. Hodgson.
Mary O’Connor.
Frederick A. L. Wallin.
Amos R. Eno.
500 [AssmMBLY

Thursday, July 14, 1898.
Mary M. Sands.

Ernest Ringer.

Clara Cox.

Sarah H. J. Simpson.
George H. Humphreys.
Isaac L. Condit.
Emily M. Lord.
Charles B. Fosdick.
Elbert Bailey.
George M. Pullman.
Lemuel LL. Burke.
Ann M. Swords.
Maria 8S. Hodgson.
Mary O’Connor.
Amos R. Eno.

C. E. Piggott.
Fulding L. Williams.

Friday, July 15, 1898.

George H. Humphreys.
George M. Pullman.

Lemuel L. Burke.

Ann M. Swords.

Forrest H. Parker, Jr.
Fulding L. Williams.
George Garr. .
Amos R. Eno.
No. 40.] 501

Saturday, July 16, 1898.

Sarah H. J. Simpson.
William P. St. John.
Elbert Bailey.

George Garr.

Monday, July 18, 1898.
Mary M. Sands.

Clara Cox.

Sarah H. J. Simpson. ‘
William P. St. John.
Charles H. Brooks.
George H. Humphreys.
Isaac L. Condit.

Emily M. Lord.

Charles B. Fosdick.
- Elbert Bailey.

Lemuel L. Burke.

Ann M. Swords.
Harriet L. Bogert.
Mary O’Connor.
Frederick A. L. Wallin.
Amos R. Eno.

Tuesday, July 19, 1898.

Mary M. Sands.
William P. St. John.
George H. Humphreys.
Isaac L. Condit.
Emily M. Lord.
502 [ASSEMBLY

Elbert Bailey.
Lemuel L. Burke.
Ann M. Swords.
Amos R. Eno.

Wednesday, July 20, 1898.
Clara Cox.

Charles H. Brooks.
George H. Humphreys.
Elbert Bailey.

Harriet L. Bogert.
Forrest H. Parker, Jr.
David Lindo.

Frederick A. L. Wallin.
Amos R. Eno.

C. E. Piggott.

Eliza V. Osgood.

Thursday, July 21, 1898.

Ernest Ringer.

Clara Cox.

Charles B. Fosdick.
Harriet L. Bogert.
Jennie Brookfield Pope.
David Lindo.

Susan C. Haxtun.
Amos R. Eno.

E. V. Osgood.

Friday, July 22, 1898.
Mary M. Sands.
Sarah H. J. Simpson.
No. 40.] 503

Isaac EL. Condit.
Emily M. Lord.
Charles B. Fosdick.
Elbert Bailey.
Harriet L. Bogert.
Jennie B. Pope.
Mary O’Connor.
Amos R. Eno.

E. V. Osgood.

J
Saturday, July 23, 1898.
Sarah A. Boyd.
Amos R. Eno.

Monday, July 25, 1898.
Clara Cox.

Charles B. Fosdick.
Elbert Bailey.

Sarah A. Boyd.
Forrest H. Parker, Jr.
Susan C. Haxtun.
Amos R. Eno.

Cath. M. Cammeyer.

George Garr.

Tuesday, July 26, 1898.
Ernest Ringer.
Clara Cox.
Sarah H. J. Simpson.
George H. Humphreys.
Isaac LL. Condit.

Bernard Cohen.
504 [ASSEMBLY

Charles B. Fosdick. *
Elbert Bailey.

Harriet L. Bogert.

Esther B. Sickles.

Mary O’Connor.

Frederick A. L. Wallin.

Amos R. Eno.
Eliza V. Osgood.

Wednesday, July 27, 1898.

Ernest Ringer.

‘ Clara Cox.

Sarah H. J. Simpson.
George H. Humphreys.
Isaac L. Condit.
Emily M. Lord.
Charles B. Fosdick.
Harriet L. Bogert.
Esther B. Sickles.
Samuel B. Hurd.
David Lindo.

Mary O'Connor.
Frederick A. L. Wallin.
Amos. R. Eno.
Fulding L. Williams.

Thursday, July 28, 1898.

Ernest Rinyer.

Clara Cox.

Sarah H. J. Simpson.
George H. Humphreys.
No. 40.] B05

Sarah A. Boyd. /
Harriet L. Bogert.

Forrest H. Parker.

Samuel H. Hurd.

David Lindo.

Mary O’Connor. :

Frederick A: L. Wallin.

Susan C. Haxtun.

Amos R. Eno.

Fulding L. Williams.

George Garr.

Friday, July 29, 189s.
Ernest Ringer.
Sarah H. J. Simpson.
Channing M. Britton.
Harriet L. Bogert.
Mary O’Connor.
Frederick A. L. Wallin.
Susan C. Haxtun.
Amos R. Eno.

Saturday, July 30, 1898.

Ernest Ringer.

Sarah H. J. Simpson.
George H. Humphreys.
Channing M. Britton.
Harriet L. Bogert.
Amos R. Eno.

Mary J. Martin.
506 [ASSEMBLY

e

Wednesday, August 3, 1898.
Sarah H, J. Simpson.

Bernard Cohen.
Charles B. Fosdick. -
Harriet L. Bogert.
Forrest H. Parker.
Adele Fortwingler.
Margaret Eliza Crawford.
Jennie B. Pope.

David Lindo.

Frederick A. L. Wallin.
Susan C. Haxtun.
Amos R. Eno.
Abraham Mills.

Eliza V. Osgood.

Thursday, August 4, 1898.

George H. Humphreys.
Forrest H. Parker.

Friday, August 5, 1898.
Ernest Ringer.
Sarah H. J. Simpson.
Charles H. Brooks.
George H. Humphreys.
Charles B. Fosdick.
Adele Fortwingler.
Margaret Eliza Crawford.
Amos R. Eno.
Abraham Mills.
No. 40.] 507

Saturday, August 6, 1898.
Ernest Ringer.
Sarah H. J. Simpson.
Charles H. Brooks.
George H. Humphreys.
Amos R. Eno..

Monday, August 8, 1898.
Mary M. Sands.

Ernest Ringer.

Sarah H. J. Simpson.
Charles H. Brooks.
George H. Humphreys.
Forrest H. Parker, Jr.
Jennie B. Pope.
Carlton Smith.

David Lindo.
Frederick A. L. Wallin.
Susan C. Haxtun.
Ellen Mills Blackwell.
Amos R. Eno.

Mary J. Martin.
Fulding L. Williams.

George Garr.

Tuesday, August 9, 1898.

Ernest Ringer.

Clara Cox.

Sarah H. J. Simpson.
. George H. Humphreys.

Isaac L. Condit.
508 [ASSEMBLY

Emily M. Lord.
Bernard Cohen.
Charles B. Fosdick.
Forrest H. Parker, Jr.
Margaret W. Hull.
Carlton Smith.

. Frederick A. L. Wallin.
Susan C. Haxtun.
Amos R. Eno.

Eugene L. Froment.
Fulding L. Williams.
Joseph Schwarzchild.

Wednesday, August 10, 1898.

Ernest Ringer.
Clara Cox.

Sarah H. J. Simpson.
Isaac L. Condit.
Emily M. Lord.
Bernard Cohen.
Channing M. Britton.
Forrest H. Parker, Jr.
Esther B. Sickles.
Samuel H. Hurd.
Margaret W. Hull.
David Lindo.

Maria Chittick.
Susan C. Haxtun.
Amos R. Eno.

E. T. Froment.
No. 40.] 509

Abraham Mills.
Mary J. Martin.
J. L. Williams.
Eliza V. Osgood.

George Garr.

Thursday, August 11, 1898.
Isaac L. Condit.
Charles B. Fosdick.
Channing M. Britton.
Forrest H. Parker, Jr.
Esther B. Sickles.
Samuel H. Hurd.
David Lindo.
Maria Chittick.
Frederick A. L. Wallin.
Amos R. Eno.
F. L. Williams.

George Garr.

Friday, August 12, 1898.
Isaac L. Condit.
Forrest H. Parker, Jr.
Esther B. Sickles.
Samuel H. Hurd.
David Lindo.
Susan C. Haxtun.
Amos R. Eno.

George Garr.

Saturday, August 13, 1898.
Charles H. Brooks.
Isaac L. Condit.
510 [ASSEMBLY

Forrest H. Parker, Jr.
Amos R. Eno.
Eliza V. Osgood.

Tuesday, August 16, 1898.

‘Charles H. Brooks.
Isaac L. Condit.
‘Channing M. Britton.
Forrest H. Parker, Jr.
Esther B. Sickles.
Samuel H. Hurd.
Frederick A. L. Wallin.
Susan C. Haxtun.
Amos R. Eno.

F. L. Williams.
‘George Garr.

Wednesday, August 17, 1898.
Charles H. Brooks.
‘George H. Humphreys.
Isaac L. Condit.
‘Channing M. Britton.
James Gemmel.
Forrest H. Parker, Jr.
Adele Fortwingler.
‘Samuel H. Hurd. |
Margaret E. Crawford.
Jennie B. Pope.
‘Carlton Smith.
David Lindo.
No. 40] Bil

Maria Chittick.
Amos R. Eno.

Mary J. Martin.
T. L. Williams.

George Garr.

Thursday, August 18, 1898.

S. H. J. Simpson.
George H. Humphreys.
Emily M. Lord.
Bernard Cohen.
Channing M. Britton.
James Gemmel.
Samuel H. Hurd.
Jennie B. Pope.
Carlton Smith.
David Lindo.

Maria Chittick.
Susan C. Haxtun.
Amos R. Eno.

Mary J. Martin.

T. L. Williams.

George Garr.

Friday, August 19, 1898.
James Gemmel.
Adele Fortwingler.
David Lindo.
Susan C. Haxtun.
Amos R. Eno.
T. L. Williams.

George Garr.
>

512 [ASSEMBLY

Saturday, August 20, 1898.

Channing M. Britton.
Harriet L. Bogert.
Susan C. Haxtun.
Amos R. Eno.

T. L. Williams.

George Garr.

Monday, August 22, 1898.

Isaac L. Condit.
Channing M. Britton.
Harriet L. Bogert.
Susan C. Haxtun.
Amos R. Eno.

Tuesday, August 23, 1898.

George H. Humphreys.
Isaac L. Condit.
Channing M. Britton.
Harriet T.. Bogert.
James Gemmel. .
Esther B. Sickles.
Adele Fortwingler.
Samuel H. Hurd.
Jennie B. Pope.
Carlton Smith.
Maria Chittick.
‘Amos R. Eno.

Mary J. Martin.

George Garr.
No. 40.] 513

Wednesday, August 24, 1898.

Charles B. Fosdick.
Channing M. Britton.
Harriet L. Bogert:
James Gemmel.
Forrest H. Parker, Jr.
Adele Fortwingler.
Samuel H. Hurd.
Margaret E. Crawford.
Margaret W. Hull.
Jennie B. Pope.
Carlton Smith.

Maria Chittick.
Frederick A. S. Wallin.
Susan C. Haxtun.
Amos R. Eno.
Abraham Mills.

Eliza V. Osgood.

George Garr.

Thursday, August 25, 1898.
George H. Humphreys.

Bernard Cohen.
Channing M. Britton.
Esther B. Sickles.
Adele Fortwingler.
Samuel H. Hurd.
Margaret W. Hull.
Jennie B. Pope.
Carlton Smith.

33
514 [ASSEMBLY

Maria Chittick.
Amos R. Eno.
E. O. Osgood.
George Garr.

Friday, August 26, 1898.

Channing M. Britton.
Samuel H. Hurd.
David Lindo.

Maria Chittick.

Mary J. Martin.

T. L. Williams.

Monday, August 29, 1898.
8. H. J. Simpson.
Bernard Cohen.
Channing M. Britton.
Sarah A. Boyd.
‘Louise F. P. Hamilton.
Harriet L. Bogert.
James Gemmel.

Adele Fortwingler.
Margaret E. Crawford.
Carlton Smith.

David Lindo.

Maria Chittick.

Amos R. Eno.

Mary J. Martin.

T. L. Williams.
No. 40.] B15

Tuesday, August 30, 1898.
S. H. J. Simpson.
Bernard Cohen.
Charles B. Fosdick.
Channing M. Britton.
L.F.P. Hamilton. —
Harriet L. Bogert.
James Gemmel.
Adele Fortwingler.
Margaret E. Crawford.
David Lindo.
Maria Chittick.
Mary J. Martin.

George Garr.

Wednesday, August 31, 1898.

Channing M. Britton.
Sarah A. Boyd.
Harriet L. Bogert.
James Gemmel.
Esther B. Sickles.
Adele Fortwingler.
Margaret E. Crawford.
Margaret W. Hull.
Carlton Smith.
David Lindo.

Maria Chittick.
Susan C. Haxtun.
Amos R. Eno.
Abraham Mills.
516 [ASSEMBLY

Mary J. Martin.
Cath. M. Cammeyer.

George Garr.

Tuesday, September 6, 1898.

Harriet L. Bogert.
James Gemmel.
Esther B. Sickles.
Adele Fortwingler.
Carlton Smith.
David Lindo.

E. V. Osgood.

George Garr.

Wednesday, September 7, 1898.
Harriet L. Bogert.

James Gemmel.
Esther B. Sickles.
Adele Fortwingler.
Margaret E. Crawford.
Margaret W. Hull.
Susan C. Haxtun.
Eugene L. Froument.
Abraham Mills.
Mary J. Martin.
Cath. M. Cammeyer.
John Cosgrove.

George Garr.

Thursday, September 8, 1898.

Channing M. Britton.
Sarah A. Boyd.
No. 40.] B17

Harriet L. Bogert.
Forrest H. Parker, Jr.
Esther B. Sickles.
Samuel H. Hurd.
Margaret E. Crawford.
Margaret W. Hull.
Jennie B. Pope.
Susan C. Haxtun.
Amos R. Eno.

E. L. Froment.
Abraham Mills.
Mary: J. Martin.

George Garr.

Friday, September 9, 1898.

Channing M. Britton.
Sarah A. Boyd.
Harriet L. Bogert.
James Gemmel.
Forrest H. Parker, Jr.
Esther B. Sickles.
Margaret E. Crawford.
Jennie B. Pope.

Susan C. Haxtun.
Amos R. Eno.

Mary J. Martin.
George Garr.

Saturday, September 10, 1898.
Channing M. Britton.

James Gemmel.
518 [ASSEMBLY

Esther B. Sickles.
Samuel H. Hurd.
Jennie B. Pope.
Carlton Smith.
Amos'R. Eno.

George Garr.

Monday, September 12, 1898.

Sarah A. Boyd.
Louise F. P. Hamilton.
Harriet L. Bogert.
Esther B. Sickles.
Samuel H. Hurd.
Margaret E. Crawford.
Margaret W. Hull.
Jennie B. Pope.
Carlton Smith.

Susan C. Haxtun.
Amos R. Eno.

E. L. Froment.
Abraham Mills.

Mary J. Martin.

George Garr.

Tuesday, September 13, 1898.
Harriet L. Bogert.
Esther B. Sickles.
Adele Fortwingler.
Samuel H. Hurd.
Margaret E. Crawford.
No. 40.] 519

Margaret W. Hull.
Jennie B. Pope.
Susan C. Haxtun.
Amos R. Eno.

E. L. Froment.
Mary J. Martin.
F. L. Williams.

George Garr.

Wednesday, September 14, 1898.
Sarah A. Boyd.
L. F. P. Hamilton.
Harriet L. Bogert.
James Gemmel.
Esther B. Sickles.
Adele Fortwingler.
Samuel H. Hurd.
Margaret E. Crawford.
Margaret W. Hull.
Jennie B. Pope.
Carlton Smith.
Susan C. Haxtun.
Amos R. Eno.
E. L. Froment.
Abraham Mills.
Mary J. Martin.
F. L. Williams.
Cath. M. Cammeyer.

Thursday, September 15, 1898.
Sarah A. Boyd.
L. F. P. Hamilton.
520

*

Harriet L. Bogert.
James Gemmel.
Forrest H. Parker, Jr.
Samuel H. Hurd.
Margaret E. Crawford.
Margaret W. Hull.
Carlton Smith.

Susan C. Haxtun..
Amos R. Eno.

E. L. Froment.
Abraham Miils.
Mary J. Martin.

Friday, September 16, 1898.

Sarah A. Boyd.

L. F. P. Hamilton.
Harriet L. Bogert.
Samuel H. Hurd.
Margaret E. Crawford.
Margaret W. Hull.
Susan C.. Haxtun.
C. E. Piggott.

E. L. Froment.
Abraham Mills.
Mary J. Martin.

F. L. Williams.

Saturday, September 17, 1898.

L. F. P. Hamilton.
Harriet L. Bogert.

[ASSEMBLY

\
No. 40] B21

Samuel H. Hurd.
Margaret E. Crawford.
Margaret W. Hull.
Carlton Smith.

Susan C. Haxtun.
Abraham Mills.

Mary J. Martin.

F. L. Williams.

Monday, September 19, 1898.

Sarah A. Boyd.

L. F. P. Hamilton.
Margaret E. Crawford.
Susan C. Haxtun.

E. L. Froment.
Abraham Mills.

F. L. Williams.

Tuesday, September 20, 1898.
L. F. P. Hamilton.

Susan C. Haxtun.
Mary E. Tunis.

E. L. Froment.
Abraham Mills.
Joseph Schwarzchild.

Wednesday, September 21, 1898.
Sarah A. Boyd.
L. F. P. Hamilton.
Carlton Smith.

Susan C. Haxtun.
522 [ASSEMBLY

Mary E. Tunis.
Agnes 8. V. A. Hall.
E. L. Froment.
Abraham Mills.
Mary J. Martin. :

Thursday, September 22, 1898.
Sarab A. Boyd.
L. F. P. Hamilton.
Agnes 8. V. A. Hall.
C. E. Piggott.
E. L. Froment.
Abraham Mills.
Mary J. Martin.

Friday, September 23, 1898.
Sarah A. Boyd.
L. F. P. Hamilton.
Harriet L. Bogert.
Margaret E. Crawford.
Margaret W. Hull.
Frederick A. L. Wallin,
Susan C. Haxtun.
C. E. Piggott.
E. L. Froment.
Abraham Mills.
Mary J. Martin.

Saturday, September 24, 1898.
Susan C. Haxtun.
E. L. Froment.
Abraham Mills.
No. 40.] 523

Monday, September 26, 1898.

Sarah A. Boyd.

L. F. P. Hamilton.
Harriet L. Bogert.
Margaret E. Crawford.
Margaret W. Hull.
Frederick A. L. Wallin.
C. E. Piggott.

E. L. Froment.
Abraham Mills.

Mary J. Martin.

Friday, September 30, 1898.

Sarah A. Boyd.

L. F. P. Hamilton.
Henry H. Diercks.
C. E. Piggott.

E. L. Froment.
Abraham Mills.
Margaret Freeborn.
Sallie Paul.

Saturday, October 1, 1898.

Sarah A. Boyd.

L. F. P. Hamilton.
Frederick A. L. Wallin.
Henry H. Diercks.
Margaret Freeborn.
Sallie Paul.
524 [ASSEMBLY

Monday, October 3, 1898.

Frederick A. L. Wallin.
Agnes §. V. A. Hall.
C. E. Piggott.

E. L. Froment.
Abraham Mills.

Mary J. Martin.
Thomas Scott.

Emil Oelbermann.

Tuesday, October 4, 1898.

Ellen Mills Blackwell.
Agnes 8. V. A. Hall.
C. E. Piggott.

E. L. Froment.
Abraham Mills.

Emil Oelbermann.

Wednesday, October 5, 1898.

Mary E. Tunis.
Ellen Mills Blackwell.
Agnes 8. V. A. Hall.
C. E. Piggott.

E. L. Froment.
Abraham Mills.

F. L. Willams.
Eliza V. Osgood.
Thomas Scott.
John Cosgrove.
William E. King.
No. 40.] 525

Thursday, October 6, 1898.
Raffaele Parma.
E. L. Froment.
Mary J. Martin.
F. L. Williams.
Martha J. Stephens.
William E. King.

Friday, October 7, 1898.
Raffaele Parma.
Abraham Mills.
Thomas Scott.
Martha J. Stephens.
George Garr.

Saturday, October 8, 1898.
Mary E. Tunis.
Ellen Mills Blackwell.
Agnes S. V. A. Hall.
E. L. Froment.
Abraham Mills.
Thomas Scott.

Monday, October 10, 1898.
Henry H. Diercks.
Agnes S. V. A. Hall.
E. L. Froment.
Thomas Scott.

Emil Oelbermann.

Tuesday, October 11, 1898.
Henry H. Diercks.
Mary E. Tunis.
526 [ASSEMBLY

Ellen Mills Blackwell.
Agnes 8. V. A. Hall.
Amos R. Eno.

C. E. Piggott.

E. L. Froment.

Mary J. Martin.

Eliza V. Osgood.
Nathan A. Baldwin.
Emil Oelbermann.

George Garr.

Wednesday, October 12, 1898

Henry H. Diercks.
Mary E. Tunis.

Ellen M. Blackwell.
Agnes 8. V. A. Hull.
C. E. Piggott.
Joseph Schwarzchild.
Nathan A. Baldwin.
John Cosgrove.
William E. King.
Emil Oelbermann.

George Garr.

Thursday, October 13, 1898.

Henry H. Diercks.
Raffaele Parma.
Mary E. Tunis.
Ellen M. Blackwell.
Agnes 8. V. A. Hull.
No. 40.] 527

Mary J. Martin.
Eliza V. Osgood.
Joseph Schwarzchild.
Juliet A. Kemp.
John Cosgrove.

. William E. King.

Emil Oelbermann.

Friday, October 14, 1898.
Henry H. Diercks.

Raffaele Parma.
Mary E. Tunis.
Agnes §S. V. A. Hall.
Eliza V. Osgood.
Juliet A. Kemp.
John Cosgrove.
Emil Oelbermann.

George Garr.

Saturday, October 15, 1898.
Henry H. Diercks.

Raffaele Parma.
Leopold Lithauer.
Mary E. Tunis.
Ellen M. Blackwell.
Agnes S. V. A. Hall.
Thomas Scott.
Juliet A. Kemp.
Jobn Cosgrove.
Emil Oelbermann.

George Garr.
528: [ASSEMBLE

Z

Monday, October 17, 1898.
Henry H. Diercks.
Raffaele Parma.
Leopold Lithauer.
Mary E. Tunis.
Agnes 8. V. A. Hall.
Mary J. Martin.
Eliza V. Osgood.
Thomas Scott.
Sallie Paul.
Martha J. Stephens.
John Cosgrove.
William E. King.

Emil Oelbermann.

Tuesday, October 18, 1898.
Henry H. Diercks.
Raffaele Parma.
Leopold Lithauer.
Hary E. Tunis.
Agnes 8. V. A. Hall.
Mary J. Martin.
Eliza V. Osgood.
Sallie Paul.
Juliet A. Kemp.
John Cosgrove.
Emil Oelbermann.

George Garr.

Wednesday, October 19, 1898.
Henry H. Diercks.
Raffaele Parma.
No. 40.] 529

Leopold Lithauer.
Mary E. Tunis.
Ellen M. Blackwell.
Cath. M. Cammeyer.
Sallie Paul.

Juliet A. Kemp.
John Cosgrove.
William E. King.
Emil Oelbermann.

George Garr.

Thursday, October 20, 1898.
Henry H. Diercks.

Raffaele Parma.
Leopold Lithauer.
Mary E. Tunis.
Sallie Paul.
Juliet A. Kemp.
William E. King.

Emil Oebermann.

Friday, October 21, 1898.
Henry H. Diercks.

Raffaele Parma.
Leopold Lithauer.
Mary E. Tunis.

Ellen M. Blackwell.
Agnes 8. V. A. Hall.
Juliet A. Kemp.

John Cosgrove.
34
- » §30 [ASSEMBLY

William E. King.
Emil Oelbermann.

George Garr.

Saturday, October 22, 1898.

Henry H. Diercks.
Leopold Lithauer.
Mary E. Tunis.

Agnes S. V. A. Hall.
Sallie Paul.

Juliet A. Kemp.

Emil Oelbermann.

Monday, October 24, 1898.

Henry H. Diercks.
Leopold Lithauer.
Ellen M. Blackwell.
Agnes 8. V. A. Hall.
Nathan A. Baldwin.
Sallie Paul.

Martha J. Stephens.
Juliet A. Kemp.
John Cosgrove.
William E. King.
Emil Oelbermann.

George Garr.

Tuesday, October 25, 1898.

Emil Oelbermann.

os
No. 40.] 531

Wednesday, October 26, 1898.

Henry H. Diercks.

_ Mary E. Tunis.
Ellen M. Blackwell.
Amos R. Eno.

Mary E. Boulton.
Nathan A. Baldwin.
Sallie Paul.

Martha J. Stephens.
Juliet A. Kemp.
John Cosgrove.
William E. King.

Emil Oelbermann.

Thursday, October 27, 1898.
Henry H. Diercks.
Leopold Lithauer.
Mary E. Tunis.
Amos R. Eno.
Mary E. Boulton.
Nathan A. Baldwin.
Sallie Paul.
Martha J. Stephens.
Juliet A. Kemp.

Emil Oelbermann.

Friday, October 28, 1898.
Henry H. Diercks.

Raffaele Parma.

Leopold Lithauer.
532 ‘ [ASSEMBLY

Mary E. Tunis.
Ellen M. Blackwell.
Agnes S. V. A. Hall.
Nathan A. Baldwin.
Martha J. Stephens.
Juliet A. Kemp.
William E. King.

Emil Oelbermann.

\

Saturday, October 29, 1898.

Raffaele Parma.
Leopold Lithauer.
Ellen M. Blackwell.
Agnes 8. V. A. Hall.
Nathan A. Baldwin.
Juliet A. Kemp.

Emil Oelbermann.

Monday, October 31, 1898.

Raffaele Parma.
Mary E. Tunis.
Agnes S. V. A. Hall.
Nathan A. Baldwin.
Sallie Paul.

Martha J. Stephens.
Juliet A. Kemp.
John Cosgrove.
William E. King.

Emil Oelbermann.
No. 40.] 533

Tuesday, November 1, 1898.

Agnes 8. V. A. Hall.
Cath. M. Cammeyer.
Sallie Paul.

Martha J. Stephens.
Juliet A. Kemp.
John Cosgrove.
William E. King.
Emil Oelbermann.

George Garr.

Wednesday, November 2, 1898.

Ellen M. Blackwell.
Mary E. Boulton.
Cath. M. Cammeyer.
Nathan .\. Baldwin.
Sallie Paul.

Martha J. Stephens.
William E. King.

Emil Oelbermann.

Thursday, November 3, 1898.

Ellen M. Blackwell.
Mary E. Boulton.
Cath. M. Cammeyer.
Nathan A. Baldwin.
Martha J. Stephens.
Juliet A. Kemp.

John Cosgrove.
William E. King.

George Garr.
534 [ASSEMBLY

Friday, November 4, 1898.
Martha J. Stephens.

George Garr.

Saturday, November 5, 1898.

Sallie Paul.

Martha J. Stephens.
Juliet A. Kemp.
John Cosgrove.

George Garr.

Monday, November 7, 1898.

Nathan A. Baldwin.
Martha J. Stephens.
Juliet A. Kemp. ‘

Wednesday, November 9, 1898.
Mary E. Boulton.

Margaret Freeborn.
Cath. M. Cammeyer.
Sallie Paul.

Martha J. Stephens.
William E. King.

Thursday, November 10, 1898.
Mary E. Boulton.
Margaret Freeborn.
Cath. M. Cammeyer.
Martha J. Stephens.
No. 40] 535

Friday, November 11, 1898.
Mary E. Boulton.

Margaret Freeborn.
Cath. M. Cammeyer.
Martha J. Stephens.

Saturday, November 12, 1898.

Mary E. Boulton.
Cath. M. Cammeyer.
Nathan A. Baldwin.
Juliet A. Kemp.

Monday, November 14, 1898.
Mary E. Boulton.

Margaret Freeborn.
Cath. M. Cammeyer.
Nathan A. Baldwin.
Sallie Paul.

Martha J. Stephens.
Juliet A. Kemp.
William E. King.
Emil Oelbermann.

George Garr.

Tuesday, November 15, 1898.
Mary E. Boulton.

Margaret Freeborn.

Cath. M. Cammeyer.

Nathan A. Baldwin.

Sallie Paul. hea ff
536 [ASSEMBLY

Martha J. Stephens.
Juliet A. Kemp.
John Cosgrove.
William E. King.
Emil Oelbermann.

George Garr.

Wednesday, November 16, 1898.

Mary E. Boulton.
Margaret Freeborn.

Cath. M. Cammeyer.
Nathan A. Baldwin.

Sallie Paul. :
Martha J. Stephens.

John Cosgrove.

William E. King.

Emil Oelbermann.

George Garr.

Thursday, November 17, 1898.

Mary E. Boulton.
Margaret Freeborn.
Cath. M. Cammeyer.
Nathan A. Baldwin.
Sallie Paul.

Martha J. Stephens.

John Cosgrove.

Friday, November 18, 1898.

Mary E. Boulton.
Cath. M. Cammeyer.
No. 40.] 537

Nathan A. Baldwin.
Sallie Paul.
Martha J. Stephens.
Juliet A. Kemp.

John Cosgrove.

Saturday, November 19, 1898.

Mary E. Boulton.
Cath. M. Cammeyer.
Nathan A. Baldwin.
Sallie Paul.

Martha J. Stephens.

John Cosgrove.

Monday, November 21, 1898.
Mary E. Boulton.

Margaret Freeborn.
Cath. M. Cammeyer.
Nathan A. Baldwin.
Sallie Paul.

Martha J. Stephens.

John Cosgrove.

Tuesday, November 22, 1898.
Mary E. Boulton.

Margaret Freeborn.
Cath. M. Cammeyer.
Nathan A. Baldwin.
Sallie Paul.

Juliet A. Kemp.
538 \ [ ASSEMBLY

Wednesday, Movenihen 23,' 1898.
Mary E. Boulton.
Margaret Freeborn.
Cath. M. Cammeyer.
Nathan A: Baldwin.
Sallie Paul.

Friday, November 25, 1898.
Mary E. Boulton.
Margaret Freeborn.
Cath. M. Cammeyer.
Sallie Paul.

Saturday, November 26, 1898.
Mary E. Boulton.
Margaret Freeborn.
Cath. M. Cammeyer.
Sallie Paul.
Juliet A. Kemp.

Monday, November 28, 1898.
Mary E. Boulton.

Margaret Freeborn.
Cath. M. Cammeyer.
Sallie Paul.

Juliet A. Kemp.

Tuesday, November 29, 1898.
Mary E. Boulton.

Margaret Freeborn.
No. 40.] 539

Cath. M. Cammeyer.
Sallie Paul.
Juliet A: Kemp.

Wednesday, November 30, 1898.
Mary E. Boulton.

Margaret Freeborn.
Cath. M. Cammeyer.
Sallie Paul.

Thursday, December 1, 1898.
Mary E. Boulton.

Margaret Freeborn.
Cath. M. Cammeyer.
Sallie Paul.

Martha J. Stephens.

Friday, December 2, 1898.
Mary E. Boulton.

Margaret Freeborn.
Cath. M. Cammeyer.
Sallie Paul.

Martha J. Stephens.

Saturday, December 3, 1898.
Mary E. Boulton.

Margaret Freeborn.

Monday, December 5, 1898.
Mary E. Boulton.

Margaret Freeborn.
540 [ ASSEMBLY

EXHIBIT NO. 18. FILED FEBRUARY 25, 1899.

SHOWING ASSIGNMENTS OF GILBERT W. MINOR AS
APPRAISER DURING THE YEAR 1897.

Saturday, January 2, 1897.

Maria Louisa Vanderbilt.
William H. Vanderbilt.

Monday, January 4, 1897.

Charles L. Colby.
Maria L. Vanderbilt.
William H. Vanderbilt.

Tuesday, January 5, 1897.
Mary C. Livingston.
Charles L. Colby.
Maria L., Vanderbilt.
William H. Vanderbilt.

Wednesday, January 6, 1897.

Mary C. Livingston.

A. S. Hunter.

George R. Lansing.
Charles L. Colby.
Maria L. Vanderbilt.
William H. Vanderbilt.

Thursday, January 7, 1897.
Mary C. Livingston.
Charles T. Reynolds.
Maria L. Vanderbilt.
William H. Vanderbilt.
No. 40.] B41

Friday, January 8, 1897.

C. T. Reynolds.

Charles L. Colby.
Maria L. Vanderbilt.
William H. Vanderbilt.

Saturday, January 9, 1897.
George R. Lansing.
Charles L. Colby.
Maria L. Vanderbilt.
William H. Vanderbilt.

Monday, January 11, 1897.

Maria L. Vanderbilt.
William H. Vanderbilt.

Tuesday, January 12, 1897.

Maria L. Vanderbilt.
William H. Vanderbilt.

Wednesday, January 13, 1897.
A. W. W. H. Lord.
A. 8S. Hunter.
Maria L. Vanderbilt.
William H. Vanderbilt.

Thursday, January 14, 1897.
C. T. Reynolds.
Albert Slauson.
Maria L. Vanderbilt.
Pasquale H’y O. De Hernandez.
William H. Vanderbilt.
542 . [ASSEMRLY

Friday, January 15, 1897.
C. T. Reynolds.
John Horspool.
Charles L. Colby.
Maria L. Vanderbilt.
Pasquale H’y O. De Hernandez.
William H. Vanderbilt.

Saturday, January 16, 1897.
A. W. W. H. Lord.
Maria L. Vanderbilt.
Pasquale H’y O. De Hernandez.
William H. Vanderbilt.

Monday, January 18, 1897.
Maria L. Varderbilt.
Pasq. H’y O. De Hernandez.
William H. Vanderbilt.

Tuesday, January 19, 1897.
Mary C. Livingston.
Maria L. Varderbilt.
William H. Vanderbilt.

Wednesday, January 20, 1897.
M. C. Livingston.
A. W. W. H. Lord.
Maria L. Varderbilt.
Pasq. H’y O. De Hernandez.
William H. Vanderbilt.
No. 40.] 543

Thursday, January 21, 1897.
C. T. Reynolds.
Maria L. Varderbilt.
William H. Vanderbilt.

Friday, January 22, 1897.
"M. C. Livingston.
A. W. W. Hicks Lord.
C. T. Reynolds.
Philip C. Reilly.
Maria L. Varderbilt.
William H. Vanderbilt.

Saturday, January 23, 1897.

C. T. Reynolds.
Maria L. Vanderbilt.
William H. Vanderbilt.

Monday, January 25, 1897.
Cc. T. Reynolds.
Maria L. Vanderbilt.
William H. Vanderbilt.

Tuesday, January 26, 1897.
Henry Dater.
C. L. Reynolds.
Maria L. Vanderbilt.
William H. Vanderbilt.

Wednesday, January 27, 1897.

George R. Lansing.
Cc. T. Reynolds.
544 [ASSEMBLY

Charles L. Colby.
Maria L. Vanderbilt.
William H. Vanderbilt.

Thursday, January 28, 1897.

C. T. Reynolds.
Maria L. Vanderbilt.
William H. Vanderbilt.

Friday, January 29, 1897.
Henry Dater.
C. T. Reynolds.
John Horspool.
Philip ©. Reilly.
Maria L. Vanderbilt.
William H. Vanderbilt.

Saturday, January 30, 1897.

Henry Dater.
Maria L. Vanderbilt.
William H. Vanderbilt.

Monday, February 1, 1897. }

Mary C. Livingston.
Maria L. Vanderbilt.
William H. Vanderbilt.

Tuesday, February 2, 1897.

Maria L. Vanderbilt.
William H. Vanderbilt.
No. 40.] 545

Wednesday, February 3, 1897.

A. W. W. Hicks Lord.
‘Geo. R. Lansing.

C. T. Reynolds.

Maria L. Vanderbilt.
William H. Vanderbilt.

Thursday, February 4, 1897.

A. W. W. Hicks Lord.
C. T. Reynolds.

Maria L. Vanderbilt.
William H. Vanderbilt.

Friday, February 5, 1897.

A. W. W. Hicks Lord.
C. T. Reynolds.

Philip C. Reilly.

Maria L. Vanderbilt.
William H. Vanderbilt.

Saturday, February 6, 1897.

A. W. W. Hicks Lord.
Maria L. Vanderbilt.
William H. Vanderbilt.

Monday, February 8, 1897.

A. W. W. Hicks Lord.

Maria L. Vanderbilt.

William H. Vanderbilt.
35
546

Tuesday, February 9, 1897.

Maria L. Vanderbilt.
William H. Vanderbilt. -

Wednesday, February 10, 1897. _

Henry Dater.

George R. Lansing.
Maria L. Vanderbilt.
William H. Vanderbilt.-

Thursday, February 11, 1897.

eMaria L. Vanderbilt.
William H. Vanderbilt.

Saturday, February 18, 1897.

Maria L. Vanderbilt.
William H. Vanderbilt.

Monday, February 15, 1897.

Maria L. Vanderbilt.
William H. Vanderbilt.

Tuesday, February 16, 1897.

Maria L. Vanderbilt.
William H. Vanderbilt.

Wednesday, February 17, 1897.

George R. Lansing.
John. Horspool.
Charles L. Colby.
Maria L. Vanderbilt.
William H. Vanderbilt.

[ASSEMBLY
No. 40.] BAT

Thursday, February 18, 1897.

Maria L. Vanderbilt.
William H. Vanderbilt.

Friday, February 19, 1897.

Maria L. Vanderbilt.
William H. Vanderbilt.

Saturday, February 20, 1897.

Maria L. Vanderbilt.
William H. Vanderbilt.

Tuesday, February 23, 1897.

4

Maria L. Vanderbilt.
William H. Vanderbilt.

Wednesday, February 24, 1897.
Henry Dater.
George R. Lansing.
C. T. Reynolds.
Maria L. Vanderbilt.
William H. Vanderbilt.

Thursday, February 25, 1897.

Maria L. Vanderbilt.
William H. Vanderbilt.

Friday, February 26, 1897.

Maria L. Vanderbilt.
William H. Vanderbilt.
548

Saturday, February 27, 1897.
OC. T. Reynolds.
Maria L. Vanderbilt.
William H. Vanderbilt.

Monday, March 1, 1897.

Maria L. Vanderbilt.
William H. Vanderbilt.

Tuesday, March 2, 1897.

Maria L. Vanderbilt.
William H. Vanderbilt.

Wednesday, March 3, 1897.

Henry Dater.

George R. Lansing.
John Horspool.

Maria L. Vanderbilt.
William H. Vanderbilt.

Thursday, March 4, 1897.
Henry. Dater.
George R. Lansing.
Maria L. Vanderbilt.
William H. Vanderbilt.

Friday, March 5, 1897.
George R. Lansing.
Maria L. Vanderbilt.
William H. Vanderbilt.

[ASSEMBLY
No. 40.] | 549

Saturday, March 6, 1897.

George R. Lansing.
Maria L. Vanderbilt.
William H: Vanderbilt.

Monday, March 8, 1897.

Henry Dater.

George R. Lansing.
John Horspool.

Maria L. Vanderbilt.
William H. Vanderbilt.

Tuesday, March 9, 1897.
Charles L. Colby.
Maria L. Vanderbilt.
William H. Vanderbilt.

Wednesday, March 10, 1897.
John Horspool.
E. R. Robinson.
Charles L. Colby.
Maria L. Vanderbilt.
William H. Vanderbilt.

Thursday, March 11, 1897.
A. W. W. Hicks Lord.
John Horspool.
E. R. Robinson.
Charles L. Colby.
Maria L. Vanderbilt.
William H. Vanderbilt.
550 [ASSEMBLY

Friday, March 12, 1897.

John Horspool.

E. R. Robinson.

Maria L. Vanderbilt.
William H. Vanderbilt.

Saturday, March 13, 1897.

John Horspool.

E. R. Robinson.

Maria L. Vanderbilt.
William H. Vanderbilt.

Monday, March 15, 1897.
John Horspool.
E. R. Robinson.
Charles L. Colby.
- Maria L. Vanderbilt.
William H. Vanderbilt.

Tuesday, March 16, 1897.
John -Horspool.
Charles L. Colby.
Maria L. Vanderbilt.
William H. Vanderbilt.

Wednesday, March 17, 1897.

Thomas O. Enders.
Jobn Horspool.
H. H. Anderson.

Simon Wormser.
No. 40.] BBL

Joseph Holt.

E. R. Robinson.

Maria L. Vanderbilt.
William H. Vanderbilt.

Thursday, March 18, 1897.

A. W. W. H. Lord.

T. O. Enders.

S. Wormser.

Joseph Holt.

Nicholas Roth.

Maria L. Vanderbilt.
William H. Vanderbilt.

Friday, March 19, 1897.

H. H. Anderson. .
Joseph Holt.

Maria L. Vanderbilt.
William H. Vanderbilt.

Saturday, March 20, 1897.

Silvester A. Y. Maden.
James McNider.
Joseph Holt.

Maria L. Vanderbilt.
William H. Vanderbilt.

Monday, March 22, 1897.
John Horspool.
S. A. Y. Maden.
James McNider.
552 [ASSEMBLY

E. R. Robinson.
Maria L. Vanderbilt.
William H. Vanderbilt.

Tuesday, March 28, 1897.

a ohn Horspool.

S. A. Y. Maden.

E. R. Robinson.

Maria L. Vanderbilt.
William H. Vanderbilt.

Wednesday, March 24, 1897.

H. H. Anderson.

S. A. Y. Maden.

S. Wormser. P
E. R. Robinson.

Maria L. Vanderbilt.
William H. Vanderbilt.

Thursday, March 25, 1897.
S. A. Y: Maden.

S. Wormser.

E. R. Robtrnson.
Charles L. Colby.
Maria L. Vanderbilt.
William H. Vanderbilt.

Friday, March 26, 1897.

8S. A. Y. Maden.
Aug. W. Cruikshank.
No. 40.] BBS

E. R. Robinson.
Charles L. Colby.
Maria L. Vanderbilt.
William H. Vanderbilt.

Saturday, March 27, 1897.
John Horspool.
Charles L. Colby.
Maria L. Vanderbilt.
William H. Vanderbilt.

Monday, March 29, 1897.
-John Horspool.
Nicholas Roth:
Charles L. Colby.
Maria L. Vanderbilt.
William H. Vanderbilt.

Tuesday, March 380, 1897.
S. A. Y. Maden.
N. Roth.
Maria L. Vanderbilt.
William H. Vanderbilt.

. Wednesday, March 31, 1897.
Thomas O. Enders.
S. A. Y. Maden.
S. Wormser.
Aug. W. Cruikshank.
N. Roth. :
Maria L. Vanderbilt.
William H. Vanderbilt.
554 [ASSEMBLY

Thursday, April 1, 1897.

8. A. Y. Maden.
Charles L. Colby.
Maria L. Vanderbilt.
William H. Vanderbilt.

Friday, April 2, 1897.

James MeNeider.
Charles L. Colby.

Jobn Eichler.

Maria L. Vanderbilt.
William H. Vanderbilt.

Saturday, April 3, 1897.

C. T. Reynolds.

J. McNeider.

Charles L. Colby.

John Eichler.

Jennie W. McComb.
Maria L. Vanderbilt.
William H. Vanderbilt.

Monday, April 5, 1897.

C. T. Reynolds.

N. Roth.

Charles L. Colby.
Jennie W. McComb.
Maria L. Vanderbilt.
William H. Vanderbilt.
No. 40.] BS

Tuesday, April 6, 1897.
N. Roth.

Charles L. Colby.
Maria L. Vanderbilt.

Wednesday, April 7, 1897.
8. A. Y. Maden.

S. Wormser.

Joseph Holt.

Charles L. Colby.

John Eichler.

Maria L. Vanderbilt.
William H. Vanderbilt.

Thursday, April 8, 1897.
Joseph Holt.

N. Roth.
Charles L. Colby.
John Eichler.
Maria L. Vanderbilt.
“ William H. Vanderbilt.

Friday, April 9, 1897.
James McNeider.
Joseph Holt.
Charles L. Colby.
John Eichler.
Maria L. Vanderbilt.

Saturday, April 10, 1897.
‘Joseph Holt.
Charles L. Colby. 7
556 [ASSEMBLY

‘John Eichler.

Jennie W. McComb.
Maria L. Vanderbilt.
William H. Vanderbilt.

Monday, April 12, 1897.
Joseph Holt.

Charles L. Colby.

John Eichler. °

Maria L. Vanderbilt.
William H. Vanderbilt.

Tuesday, April 13, 1897.

Charles L. Colby.
John LHichler.

Maria L. Vanderbilt.
William H. Vanderbilt.

* Wednesday, April 14, 1897.

Alex. 8. Hunter.

John Horspool.

James McNeider.
Charles L. Colby.
Maria L. Vanderbilt.
William H. Vanderbilt.

Thursday, April 15, 1897.
John Horspool.
S. A. Y. Maden.

James McNeider.
N. Rath.
No. 40.] 557

Friday, April 16, 1897.
S. A. Y. Maden. ’
N. Rath.

Saturday, April 17, 1897.
S. A. Y. Maden. ,
E. R. R. Robinson. ~
N. Rath.
Charles L. Colby.

Monday, April 19, 1897.
Nick Rath.

Tuesday, April 20, 1897.
N. Rath.

Wednesday, April 21, 1897.
‘C. T. Reynolds.
S. Wormser.
Joseph Holt.
N. Rath.
John Eichler.

Thursday, April 22, 1897.
C. T. Reynolds.
N. Rath.

Friday, April 23, 1897.
C. T. Reynolds.
John Horspool.
Pasq. H’y O. De Hernandez.

Saturday, April 24, 1897.
S. A. Y. Maden.
* E. R. Robinson.
558 [ASSEMBLY

Monday, April 26, 1897.

C. T. Reynolds.
John Horspool.
S. A. Y. Maden.
E. R. Robinson.
N. Rath.

Tuesday, April 27, 1897.
John Eichler.

Wednesday, April 28, 1897.

C. T. Reynolds.
John Horspool.

8. A. Y. Maden.

S. Wormser.

N. Rath.

John Eichler.
Jennie W. McComb.

Thursday April 29, 1897.
C. T. Reynolds.
John Horspool.
S. A. Y. Maden.
S. Wormser.
N. Rath.

Friday, April 30, 1897.
C. T. Reynolds.
S. A. Y. Maden.

S. Wormser.
Joseph Holt.
No. 40.] 559

Saturday, May 1, 1897.

’

C. T. Reynolds.
S. A.-Y. Maden.
John Eichler.
Monday, May 38, 1897.

C. T. Reynolds.
S. A. Y. Maden.
E. R. Robinson.
N. Rath. |

"  Muesday, May 4, 1897.
C. T. Reynolds.
John Horspool.
S. A. Y. Maden.
N. Rath.

Wednesday, May 5, 1897.

C. T. Reynolds.
S. A. Y. Maden. :
N. Rath.
Edwin W. Eaton.

Thursday, May 6, 1897.

A. W. W. H. Lord.
C. T. Reynolds.
Sophia Kepner.

S. A. Y. Maden.

N. Rath.

John Eichler.

Friday, May 7, 1897.
A. W. W. H. Lord.
C. T. Reynolds.
560 [ASSEMBLY

S. A. Y. Maden.
N. Rath.

Nancy J. Potter.
Edwin W. Eaton.

Saturday, May 8, 1897.

A. W. W. H. Lord.
C. T. Reynolds.

S. A. Y. Maden.
Edwin W. Eaton.

Monday, May 10, 1897.

A. W. W. H. Lord.
C. T. Reynolds.
S. A. Y. Maden.

Tuesday, May 11, 1897.

A. W. W. H. Lord.
C. T. Reynolds. |
John Horspool.
S. A. Y. Maden.

Wednesday, May 12, 1897..

Bertha Goodman.

C. T. Reynolds.
Sophia Kepner.

W. H. Osgood.

S. A. Y. Maden.

John Eichler.
Henrietta Siedenberg.
Jennie W. McComb.
Clark Wright.
No. 40.] 561

Thursday, May 138, 1897.

Bertha Goodman.

C. T. Reynolds.

W. H. Osgood.

8. A. Y. Maden.

E. R. Robinson.
Henrietta Sidenberg.
Clark Wright.

“Friday, May 14, 1897.
Johnston L. Hegeman.
G. T. Reynolds.
Claus Droge. _
John Horspool.
William H. Merritt.
S. A. Y. Maden.
N. Rath.
Henrietta Siedenberg.
Clark Wright.

Saturday, May 15, 1897.

C. T. Reynolds.
Sophia Kepner.

W. H. Merritt.

W. H. Osgood.

S. A. Y. Maden.
Henrietta Sidenberg.

Jennie W. McComb.
36
562 . [ASSEMBLY

Monday, May 17, 1897.

J. N. Hegeman.

S. A. Y. Maden.
John C. Leveridge.
Henrietta Siedenberg.

Tuesday, May 18, 1897.

J. N. Hegeman.
W. H. Osgood.
§S. A. Y. Maden. -

Wednesday, May 19, 1897.

John Horspool.

S. A. Y. Maden.

N. Rath.

Nancy J. Potter.
John Eicher.
Jennie W. McComb.
Clark Wright.
Edwin W. Eaton.

Thursday, May 20, 1897.

A. W. W. Hicks: Lord. .
Claus Droge.

W. H. Merritt.

§. A. Y. Maden.

Jennie W. McComb.

Friday, May 21, 1897.

A. W. W. H. Lord.
Sophia Kepner.
No. 40] 563

‘Claus Droge.

W. H. Merritt.

S$. A. Y. Maden.
Law. B. Lynch.

E. R. Robinson.
Richard A. Smith.
Jennie W. McComb.
‘Clark Wright.

Saturday, May 22, 1897.
Mary C. Livingston.
A. W. W. Hicks Lord.
Sophia Kepner.
S. A. Y. Maden.
Caroline E. Crooke.
John C. W. Leveridge.
Richard A. Smith.
Jennie W. McComb.

Monday, May 24, 1897.
A. W. W. H. Lord.
Sophia Kepner.
§. A. Y. Maden.
Eliza Walsh.
J.C. W. Leveridge.
Richard A. Smith.
John Eichler.

Tuesday, May 25, 1897.
A. W. W. H. Lord.
‘C. T. Reynolds.
564 [ASSEMBLY

Sophia Kepner.
John Horspool.

S. A. Y. Maden.
Mary Mott.

Eliza Walsh.
Caroline E. Crooke.
L. B. Lynch.

J. 0. W. Leveridge.
N. Rath.

Richard A. Smith.
John FHichler.

Wednesday, May 26, 1897.
Sophia Kepner.
Claus Droge.
W. H. Osgood.
S. A. Y. Maden.
Mary Mott.
L. B. Lynch. 7
Richard A. Smith.
John Eichler.
Henrietta Siedenberg.

John Preissuger.

Thursday, May 27, 1897.

Mary C. Livingston.
S. A. Y. Maden.

N. Rath.

Richard A. Smith.
No. 40.] / 565

John Eichler.
Henrietta Siedenberg.
Jennie W. McComb.

Friday, May 28, 1897.
M. C. Livingston.
J. N. Hegeman.
W. H. Osgood.
S. A. Y. Maden.
E. R. Robinson.
J. C. W. Leveridge.
Richard A. Smith.
John Eichler.
Jennie W. McComb.

Saturday, May 29, 1897.
M. C. Livingston. :
Cc. T. Reynolds.
Sophia Kepner.
Claus Droge.
John Horspool.
S. A. Y. Maden.
Eliza Walsh.
J. C. W. Leveridge.
Richard A. Smith.
John Eichler.
Jennie W. McComb. :

Tuesday, June 1, 1897.
Bertha Goodman.
Sophie Klener.
566 [ASSHMBLY

C. T. Reynolds.
Sophia Kepner.
John Horspool.
Caroline E. Crooke.
L. B. Lynch.
Richard A. Smith.
Jennie W. McComb.

Wednesday, June 2, 1897.
Sophia Kepner.
Claus Droge.
John Horspool.
W. H. Merritt.
R. J. Riker.
L. B. Lynch.
George W. Beidleman.
Mayer Kahn.
Richard A. Smith.
Jennie W. McComb.
Edwin W. Eaton.

Thursday, June 3, 1897.
C. T. Reynolds.
Sophia Kepner.
John Horspool.
W. H. Merritt.
L. B. Lynch.
N. Rath.
Richard A. Smith.
Jennie W. McComb.
No. 40.] 567

Friday, June 4, 1897.

Sophia Kepner.
John Horspool.

W. H. Merritt.
Richard J. Riker.
L. B. Lynch.

J. C. W. Leveridge.
Richard A. Colby.
Richard A. Smith.

Saturday, June 5, 1897.

Sophie Klener.
Sophia Kepner.
John Horspool.

W. H. Merritt.
Mary Mott.

L, B. Lynch.

J.C. W. Leveridge.
N. Rath.

Mayer Kahn. |
Richard A. Smith.

Monday, June 7, 1897.

Bertha Goodman.
Sophia Kepner.
John Horspool.
Eliza Walsh.
Caroline E. Crooke.
L. B. Lynch.

J.C. W. Leveridge.

‘
568 .  [AssEMBLY

N. Rath.
Richard A. Smith.

John Preissinger.

Tuesday, June 8, 1897.
Sophia Kepner.
John Horspool.
L. B. Lynch.
J.C. W. Leveridge.
Richard A. Smith.

Wednesday, June 9, 1897.
Alex. S. Hunter.
C. T. Reynolds,
Sophia Kepner.
Claue Droge.
John Horspool.
8. A. Y. Maden.
James McNeider.
R. J. Riker.
L. B. Lynch.
Charles L. Colby.
Richard A. Smith.
Henrietta Siedenberg.

Thursday, June 10, 1897.
Mary C. Livingston.
A. 8. Hunter.
Sophie Klener.
Sophia Kepner.
Claus Droge.
No. 40.] 569

John Horspool.
James McNeider.

R. J. Riker.

L. B. Lynch.

J.C. W. Leveridge.
Charles L. Colby.
Richard A. Smith.
Henrietta Siedenberg.

Friday, June 11, 1897.

A. S. Hunter.

Sophia Kepner.

John ‘Horspool.

James McNeider.

L. B. Lynch,

J.C. W. Leveridge.

N. Rath.

Charles L. Colby.
Richard A. Smith. Fi
Henrietta Siedenberg.

Saturday, June 12, 1897.
Sophia Kepner.
John Horspool.
L. B. Lynch.
George W. Beidleman.
J.C. W. Leveridge. »*
Charles L. Colby.
Richard A. Smith.
Henrietta Siedenberg.
Edwin W. Eaton.
570

Monday, June 14, 1897.

Sophie Klener.
Sophia Kepner.
John Horspool.

L. B. Lynch.

J. C. W. Leveridge..
N. Rath.

Charles Colby.
Richard A. Smith.

Tuesday, June 15, 1897.

Sophia Kepner.
John Horspool.

W. H. Merritt.

L. B. Lynch.

J. C. W. Leveridge.
N. Rath. '
Richard A. Smith.
Clark Wright.
Edwin W. Eaton.

Wednesday, June 16, 1897.

Henry Dater.
Sophia Kepner.
Claus Droge.
John Horspool.
W. Hz. Merritt.
8. ‘A. Y. Maden.
Mary Mott.
Eliza Walsh.

[ASSEMBLY
No. 40.] B71

L. B. Lynch.

E. R. Robinsdn.

J. C. W. Leveridge.
N. Rath.

Richard A. Smith.
John Eichler.
Henrietta Siedenberg.

John Preissinger.

Thursday, June 17, 1897.

Henry Dater.

C. T. Reynolds.
Sophia Kepner.
Claus Droge.

John Horspool.

W. H. Merritt.
Mary Mott.
Caroline E. Crooke.
L. B. Lynch.

E. R. Robinson.
J.C. W. Leveridge.
N. Rath.

Richard A. Smith.
Henrietta Siedenberg.

Friday, June 18, 1897.

Sophia Kepner.
John Horspool.
W. H. Merritt.
Mary Mott.
572

Caroline E. Crooke.

L. B. Lynch.

J.C. W. Leveridge.
Richard A. Smith.
Henrietta Siedenberg.

Saturday, June 19, 1897.

Sophia Kepner. |
John Horspool.

W. H. Merritt.
Mary Mott.

L. B. Lynch.

J. C. W. Leveridge.
Richard A. Smith.

Monday, June 21, 1897.

C. T. Reynolds.
Sophia Kepner.
John Horspool.
Mary Mott

L. B. Lynch

N. Rath.

Richard A. Smith.

Tuesday, June 22, 1897.

Sophia Kepner.
John Horspool.
W. H. Merritt.
Mary Mott.

L. B. Lynch
Richard A. Smith.

[ASSEMBLY
No. 40.] B73

Wednesday, June 23, 1897.

Sophia Kepner.
_John Horspool.

S. A. Y. Maden.
Mary Mott.
Caroline E. Crooke.
R. J. Riker.

L. B. Lynch.

E. R. Robinson.
J.C. W. Leveridge.
N. Rath.

Richard A. Smith.

Thursday, June 24, 1897.

C. T. “Reynolds.
Sophia Kepner.
John Horspool.
W. H. Osgood.

S. A. Y. Maden.
R. J. Riker.

L. B. Lynch.
Richard A. Smith.
John Eichler.

Henrietta Siedenberg.

Friday, June 25, 1897.
Sophia Kepner.
John Horspool.
Mary Mott.

S. Wormser.
574 [ASSEMBLY~

L. B. Lynch.

N. Rath.

Richard A. Smith.
John Kichler.

Saturday, June 26,.1897.

A. 8S. Hunter.

C. T. Reynolds.
‘Sophia Kepner.
Claus Droge.
John Horspool.
W. H. Merritt.
Mary Mott.

‘S. Wormser.

L. B: Lyuch.

J. C. W. Leveridge.
‘N. Rath.

Richard A. Smith.

Monday, June 28, 1897.
A. S. Hunter.
C. T. Reynolds.
‘Claus Droge.
John Horspool..
W. H. Merritt.
Mary Mott.
‘S. Wormeer.
Eliza Walsh.
‘Caroline E. Crooke.
R. J. Riker.
L. B. Lynch.
~

No. 40.] 575

E. R. Robinson.

J. C. W. Leveridge.
N. Rath.

Richard A. Smith.

Tuesday, June 29, 1897.

John Horspool.

W. H. Merritt.
Mary Mott.

Eliza Walsh.
Caroline E. Crooke.
L. B. Lynch.

E. R. Robinson.
J.C. W. Leveridge.
N. Rath.

Mayer Kahn.
Richard A. Smith.
Henrietta Siedenberg.

John Preissinger.

Wednesday, June 30, 1897.

John Horspool.

W. H. Merritt.

S. A. Y. Maden.
Eliza Walsh.
Caroline E. Crooke.
L. B. Lynch.

E. R. Robinson.
J.C. W. Leveridge.
N. Rath.
576 [ASSEMBLY

Mayer Kahn.
Richard A. Smith.
Henrietta Siedenberg.

John Preissinger.

Thursday, July 1, 1897.

A. S. Hunter.

C. T. Reynolds.
John Horspool.

8. A. Y..Maden.
Mary Mott.

Eliza Walsh.
Caroline E. Crooke.
L. B. Lynch.

E. R. Robinson.

J. C. W. Leveridge.
N. Rath.

Richard A. Smith.
Henrietta Siedenberg.
John Preissinger.
Edwin W. Eaton.

Friday, July 2, 1897.
A. 8. Hunter.
C. T. Reynolds.
John Horspool.
S. A. Y. Maden.
Mary Mott.
Eliza Walsh.
L. B. Lynch.
No. 40] B77

E. R. Robinson.

J. C. W. Leveridge.
N. Rath.

Henrietta Seidenberg.
Jennie W. McComb.

John Preissinger.

Saturday, July 3, 1897.
C, T. Reynolds.
John Horspool.
S. A. Y. Maden.
Mary Mott.
Eliza .Walsh.
Caroline E. Crooke.
L. B. Lynch.
E. R. Robinson.
J.C. W Leveridge.
N. Rath.
Charles L. Colby.
Henrietta Seidenberg.

John Preissinger. ‘

Tuesday, July 6, 1897.
C. T. Reynolds.
John Horspool.
S. A. Y. Maden.
James McNeiden.
Eliza Walsh.
Caroline E. Crooke.
L. B. Lynch.
E. R. Robinson.

J. C. Lever'dge.
aT
578 [ASSEMBLY

N. Rath.

Charles L. Colby.
Henrietta Siedenberg.
Jennie W. McComb.

John Preissinger.

Wednesday, July 7, 1897.
C. T. Reynolds.
John Horspool.
S. A. Y. Maden.
Mary Mott.
James McNeiden.
Caroline E. Crooke.
L. B. Lynch.
E. R, Robinson.
J. C. W. Leveridge.
Mayer Kahn.
Henrietta Siedenberg.

Thursday, July 8, 1897.
C. T. Reynolds.
John Horspool.
S. A. Y. Maden.
Mary Mott.
James McNeiden.
Caroline E. Crooke.
L. B. Lynch.
E. R. Robinson.
J.C. W. Leveridge.
Chas. L. Colby.
Nancy J. Potter.
John Eichler.
Henrietta Siedenberg.
No. 40.] 579

Friday, July 9, 1897.
Bertha Goodman.
Sophie Klener.
C. T. Reynolds.
Claus Dr ge.
S. A. Y. Maden. -
Mary Mott.
James McNeider.
Caroline E. Crooke.
L. B. Lynch. |
E. R. Robinson.
J. C. W. Leveridge.
Chas. L. Colby. '
Nancy J. Potter.

Henrietta Siedenberg.

Saturday, July 10, 1897.

Sophie Klener.

S. A. Y. Maden.

Caroline E. Crooke.

L. B. Lynch.

E. R. Robinson.
-J.C. W. Leveridge.

Chas. L. Colby.

Henrietta Siedenberg.
Jennie W. McComb.

Pasq. H. Y. O. DeHernandez.
Bertha Naumberg.
580 [ ASSEMBLY

Monday, July 12, 1897.
Bertha Goodman.
Sophie Klener.
Claus Droge.
S. A. Y. Maden.
Mary Mott.
.Albert Slauson.
Caroline E. Crooke.
L. B. Lynch.
E. R. Robinson.
J.C. W. Leveridge.
Chas. L. Colby.
Nancy J. Potter.
Henrietta Siedenberg.
Jennie WW. McComb.
Philip C. Reilly.
Edwin W. Eaton.

Tuesday, July 18, 1897.
Sophie Klener.
8. A. Y. Maden.
Mary Mott.
James McNeider.
Carcline E. Crooke.
L. B. Lynch.
E. R. Robinson.
J.C. W. Leveridge.
Chas. L. Colby.
Nancy J. Potter.
Henrietta Siedenberg.
No. 40.] . B81

Jennie W. McComb.

Philip C. Reilly.

Edwin W. Eaton.

Pasq. H. Y. O. DeHernandez.

Wednesday, July 14, 1897.
A. W. W. Hicks Lord.
Sophie Klener.
8. A. Y. Maden.
Mary Mott.
James MoNeider.
R. J. Riker.
L. B. Lynch.
E. R. Robinson.
J.C. W. Leveridge.
Chas. L. Colby.
Nan«y J. Potter.
Henrietta Siedenberg. :
Jennie W. McComb.
Philip C. Reilly.
Pasq. H. Y. O. DeHernandez.

Thursday, July 15, 1897.
Soplite Klener.
§. A. Y. Maden.
Mary Mott.
James MeNeider.
Eliza Walsh.
R. J. Riker.
L. B. Lynch.
582 [ASSEMBLY

E. R. Robinson.

J.C. W. Leveridge.

Chas. L. Colby.

Henrietta Siedenberg.
Jennie W. McComb.

Edwin W. Eaton.

Pasq. H. Y. O. DeHernandez.
Bertha Naumberg.

Friday, July 16, 1897.
Claus Droge.
S. A. Y. Maden.
Mary Mott.
Eliza Walsh.
R. J. Riker.
L. B. Lynch.
E. R. Robinson.
J.C. W. Leveridge.
Chas. I. Colby.
Henrietta Siedenberg.
Jennie W. McComb.
Philip C. Reilly.
Clark Wright.
Edwin W. Eaton.
Pasq. H. Y. O. DeHernandez.

Saturday, July 17, 1897.
8. A. Y. Maden.
Eliza Walsh. :
R. J. Riker.
L. B. Lynch.
No. 40.] 583

E. R. Robinson.

J.C. W. Leveridge.
Chas. L. Colby.

John Eichler.
Henrietta Siedenberg.
Jennie W. McComb.
Philip C. Reilly.
Clark Wright.

Monday, July 19, 1897.

Bertha Goodman.

S. A. Y. Maden.
James McNeider.

Eliza Walsh.

Caroline E. Crooke.

R. J. Riker.

L. B. Lynch.

E. R. Robinson.

J. C. W. Leveridge.

Charles L. Colby.

Henrietta Siedenberg.

Jennie W. McComb.

Clark Wright.

Bertha Naumberg.

Tuesday, July 20, 1897.
S. A. Y. Maden.
James McNeider.
L. B. Lynch.
E. R. Robinson.
J. C. W. Leveridge. bog
584 [ ASSEMBLY

Charles L. Colby.
Nancy J. Potter.
Henrietta Siedenberg.
Jennie W. McComb.
Clark Wright.

Bertha Naumberg.

' Wednesday, July 21, 1897.
S. A. Y. Maden.
James McNeider.
Caroline E. Crooke.
L. B. Lynch.
E. R. Robinson.
J. C. W. Leveridge.
Mayer Kahn.
Charles L. Colby.
Nancy J. Potter.
Henrietta Seidenberg.
Jennie W. McComb.
Philip C. Reilly.

James Smith.

Thursday, July 22, 1897.
Charles 8S. Upton.
Caroline E. Crooke.
R. J. Riker.
E. R. Robinson.
Charles L. Colby.
Henrietta Seidenberg.
Jennie W. McComb.
James Smith.
No. 40.] - 585

Friday, July 23, 1897.
C. 8. Upton.
Claus Droge.
Caroline E. Crooke.
R. J. Riker.
E. R. Robinson.
Charles L. Colby.
Henrietta Seidenberg.
Jennie W. McComb.

Saturday, July 24, 1897.
C. 8. Upton.
R. J. Riker.
E. R. Robinson.
Charles L. Colby.
Henrietta Seidenberg.
Jennie W. McComb.

Monday, July 26, 1897.
Bertha Goodman.
C. 8. Upton.
Claus Droge.
P. J. Riker.
E. R. Robinson.
Richard M. Korner.
Chas. L. Colby.
Henrietta Siedenberg.
Jennie W. McComb.

James Smith.
586 [ASSEMBLY

Tuesday, July 27, 1897. —
B. Goodman.
Sophie Kelner.
C. S. Upton.
Claus Droge.
P. J. Riker.
E. R. Robinson.
Aug. S. Kidder.
Richard M. Riomen:
Charles L. Colby.

Henrietta Siedenberg.

Wednesday, July 28, 1897.
B. Goodman.
Sophie Kelner.
OC. 8. Upton.
Claus Droge.
P. J. Riker.
E. R. Robinson.
Aug. 8. Kidder.
Richard M. Korner.
Charles L. Colby.
Henrietta Siedenberg.
Clark Wright.
Bertha Naumberg. 3

Thursday, July 29, 1897.
Ruby T. Paine.
Bertha Goodman.
Sophie Klener.
C. 8. Upton.
No. 40.] 587

_ Claus Droge.
Albert Slauson.
P. J. Riker.
E. R. Robinson.
Aug. 8. Kidder. *
Richard M. Korner.
Charles L. Colby.
Henrietta Siedenberg.
Clark Wright.

’ Friday, July 30, 1897.
Bertha Goodman.
Sophie Klener.
C. 8. Upton.
Claus Droge.
Albert Slauson.
P, J. Riker.
E. R. Robinson.
Aug. 8S. Kidder.
Richard M. Korner.
Henrietta Siedenberg.

Saturday, July 31, 1897.
B. Goodman.
Sophie Klener.
C. 8. Upton.
Claus Droge.
John T. Marten.
R. J. Riker.
E. R. Robinson.
Aug. S. Kidder.
588 [ASSEMBLY

Vincente Martinez Ybor.
Henrietta Siedenberg.
Clark Wright.

Monday, August 2, 1897.
Sophie Klener.
C. 8. Upton.
Claus Droge.
Albert Slauson.
J.T. Martin.
R. J. Riker.
E. R. Robinson.
August S. Kidder.
Richard M. Korner.
Vincent Martinez Ybor.
Henrietta Siedenberg.
Clark Wright.
Bertha Naumberg.

% Tuesday, August 3, 1897.
B. Goodman.
Sophie Klener.
C. 8. Upton.
Jene Abbott.
Albert Slauson.
John T. Martin’
August 8. Kidder.
Richard M, Korner.
Henrietta Siedenberg.
Bertha Naumberg.
No. 40.] 589

Wednesday, August 4, 1897.
Ruby T. Paine. -
B. Goodman.
Sophie Klener.
C. S. Upton.
Jene Abbott.
Albert Slauson.
John T. Martin.
August 8. Kidder.
Richard M. Korner.
Henrietta Siedenberg.

James Smith.

Thursday, August 5, 1897.
B. Goodman.
Sophie Klener.
C. 8. Upton.
Albert Slauson.
John T. Martin.
August 8. Kidder.
Richard M. Korner.
Henrietta Siedenberg.

Friday, August 6, 1897.
B. Goodman.
C. S. Upton.
Albert Slauson.
John T. Martin.
August 8S. Kidder.
Vincent M. Ybor.

James Smith.
590 [ASSEMBLY

Saturday, August 7, 1897.
R. T. Paine.
C. 8. Upton.
Jene Abbott.
Albert Slauson.. *
John T. Martin.

James Smith.

Monday, August 9, 1897.
R. T. Paine.
C. 8S. Upton.
Albert Slauson.
Jobn T. Martin.
. Richard M. Korner.
James Smith.

Bertha Naumberg

. Tuesday, August 10, 1897.
R. T. Paine.
Jene Abbott.
Albert Slauson.
John T. Martin.

James Smith.

Wednesday, August 11, 1897.
R. T. Paine. .
John T. Martin.

Thursday, August 12, 1897.
R. T. Paine.
Eliza Walsh.
John T. Martin.
Jennie W. McComb.
No. 40.] 591

. Friday, August 18, 1897.
Eliza Walsh.
John T. Martin.

‘ Saturday, August 14, 1897.
R. T. Paine.
Eliza Walsh.

Monday, August 16, 1897.
R. T. Paine.
A. S. Hunter.

Tuesday, August 17, 1897.
R. T. Paine.

Thursday, August 19, 1897.
- John Martin.
John Eichler.
Jennie W. McComb.

Friday, August 20, 1897.
R. T. Payne.
Jene Abbott.

Saturday, August 21, 1897.
Jennie W. McComb.

ei Monday, August 23, 1897.
Eliza Walsh.
Mayer Kahn.

Tuesday, August 24, 1897.
Vincent C. King.
592 | ASSEMBLY

Wednesday, August 25, 1897.
R. T. Payne. “4

Friday, August 27, 1897.
Bertha Goodman.
Jobn T. Martin.

Saturday, August 28, 1897.
R. T. Payne.

Monday, August 30, 1897.
\. C. King.

Eliza Walsh.

Tuesday, August 31, 1897.
V.C. King.
Eliza Walsh.
John T. Martin.
John Hichler.

Wednesday, September 1, 1897.
John T. Martin.
Jennie W. McComb.

Thursday, September 2, 1897.
John T. Martin.
Jennie W. McComb.

Friday, September 3, 1897.
Jene Abbott. 7
John T. Martin.
Jennie W. McComb.
No. 40.] 593

Saturday, September +4, 1897.
John T. Martin.
Jennie W. McComb.

Tuesday, September 7, 1897.
John T. Martin.
Vincente Martinez Ybor.
Jennie W. McComb.

Wednesday, September 8, 1897.
A. 8. Hunter.
W. C. King. <
John T. Martin.
Vincente M. Ybor.
Jennie W. McComb.

Thursday, September 9, 1897.
W. C. King.
John T. Martin.
Jennie W. McComb.

Friday, September 10, 1897.
Jennie W. McComb.

Susan C. Baring.

Saturday, September 11, 1897.
W.C. King.
Jennie W. McComb.

Susan C. Baring. °
_Monday, September 18, 1897.
Jennie W. McComb.

Susan C. Baring.
38
594 [ASSEMBLY

Tuesday, September 14, 1897.
John, T. Martin.
Vincente M. Ybor.

Wednesday, September 15, 1897.
A. 8. Hunter.
John T. Martin.
Jennie W. McComb.

SS

“Thursday, September 16, 1897.
John T. Martin.
John Eichler.
Jennie W. McComb.

Friday, September 17, 1897.

‘Jene Abbott.
John T. Martin.
Jennie W. McComb.

Saturday, September 18, 1898.
John T. Martin.
Jennie W. McComb.

Susan C. Baring.

Monday, September 20, 1897.
William H. Harriott.
John T. Martin.
Jennie W. McComb.

s

Tuesday, September 21, 1897.
William H. Harriott.
John T. Martin.
No. 40.] 595

\

Wednesday, September 22, 1897.
Jene Abbott.
William H. Harriott.
John T. Martin.

Thursday, September 23, 1897.
John T. Martin.
Jobn Eichler.

Friday, September 24, 1897.
Andrew Currell.

John Hargreaves. ,
John T. Martin.

Saturday, September 25, 1897.
Marie E. Seward.
Andrew Currell.
John Hargreaves.
John T. Martin.

Monday, September 27, 1897.
Jobn T. Martin.

Tuesday, September 28, 1897.
Andrew Currell.
John Hargreaves.
John T. Martin.

Wednesday, September 29, 1897.
Charles 8S. Brown.
William H. Harriott.
John T. Martin.
John Eichler.
Vincent M. Ybor.
596 [AssEMBLY

Thursday, September 30, 1897.
C. S. Brown.
Andrew Currell.
John Hargreaves.
John T. Martin.

Friday, October 1, 1897.
George Steck.
Jene Abbott.
C. 8. Brown.
John T. Martin.
John Eichler.
Jennie W. McComb.

Saturday, October 2, 1897.
C. 8. Brown.
John T. Martin.
Cornelio B. Seymour.
Jennie W. McComb.

Monday, October, 4, 1897.
John T. Martin.
Charles J. Wells.
C. B. Seymour.
Jennie W. McComb.

Tuesday, October 5, 1897.
George Steck. ¥
John T. Martin.
C. B. Seymour.
No. 40.] 597

Wednesday, October 6, 1897.
Marie E. Seward.
John T. Martin.
Charles J. Wells.

Thursday, October 7, 1897.
John T. Martin.

Friday, October 8, 1897.
John T. Martin.

Saturday, October 9, 1897.
John T. Martin.
Cc. B. Seymour.

Monday, October 11, 1897.
John T. Martin.
C. B. Seymour.

Tuesday October 12, 1897.
John T. Martin.

Wednesday, October 13, 1897.
C. 8S. Brown.
John T. Martin.
Charles J. Wells.
John Eichler.

Thursday, October 14, 1897.
R. T. Payne. :
John T. Martin.
Charles J. Wells. .
598 [ ASSEMBLY

Friday, October 15, 1897.
R. 8S. Payne.
John T. Martin.

Saturday, October 16, 1897.
John T. Martin.

Monday, October 18, 1897.
John T. Martin.
John Eichler.

Tuesday, October 19, 1897.
John T. Martin.

Wednesday, October 20, 1897.
N.C. King.
John T, Martin.
Vincent M. Ybor.

Susan C. Baring.

Thursday, October 21, 1897.
Jene Abbott.
John T. Martin.
Susan C. Baring.

Friday, October 22, 1897.
John T. Martin.
C. B. Seymour.

Saturday, October 23, 1897.
John T. Martin’
Charles J. Wells.
No. 40.] 599

Monday, October 25, 1897.
John T. Martin.

Tuesday, October 26, 1897.
John T. Martin..
’ Charles J. Wells.

,

Wednesday, October 27, 1897.
John T. Martin.

Thursday, October 28, 1897.
John T, Martin.

Friday, October 29, 1897.
V. C. King.
John T. Martin.
C. B. Seymour.

Saturday, October 30, 1897.
Andrew Currell.
John Hargreaves.
John T. Martin.

Monday, November 1, 1897.
Karl Gebhardt.
Frederick L. Lehmann.
John Eichler.
Mary A. Flanagan.

Wednesday, November 3, 1897.
Andrew Currell.
Karl Gebhardt.
John Hargreaves.
Frederick L. Lehmann.
Mary A. Flanagan.
600 [ASSEMBLY

Thursday, November 4, 1897.
S. Hammerschlag.
John T. Martin.
Samuel G. MclIllree.
John Paulus Huebner.
Hebert Starr.

Maria Livingston.

Friday, November 5, 1897.
Karl Gebhardt. 5
Egbert Starr.
Maria Livingston.
John Eichler.

Saturday, November 6, 1897.
Karl Gebhardt.
S. Hammerschlag.
Bryan Lawrence.
Samuel G. MclIlree.
John Paulus Huebner.
Frederick L. Lehmann.
Egbert Starr.
John Eichler.

David Folsom.

Monday, November 8, 1897.
Karl Gebhardt.
John T. Martin.
B. Lawrence.
Samuel G. MclIllree.

John Paulus Huebner.
No. 40.] 601

Egbert Starr.
John Hichler.

David Folsom.

Tuesday, November 9, 1897.
Bertha Goodman.
Andrew Currell.
John Hargreaves.
Jane Cameron.
John T. Martin.
Samuel G. MclIllree.
John Paulus Huebner.
Egbert Starr.

Wednesday, November 10, 1897.
Jane Cameron.
S. Hammerschlag.
John T. Martin.
Egbert Starr.

David Folsom.

Thursday, November 11, 1897.
W. H. Osgood.

Jane Cameron.

William H. Harriott.

John T. Martin.

B. Lawrence.

Egbert Starr.

Maria Livingston.

John Eichler.

Sarah A. Van Nostrand.

“Mary A. Flanagan. ;
- 602 [ASSEMBLY

Friday, November 12, 1897.
Samuel W. Andrews.
C. 8S. Brown.
William L. Lusk.
Jane Cameron.
William H. Harriott.
John T. Martin.
Frederick L. Lehmann.
Egbert Starr.
John Eichler.
Sarah A. Van Nostrand.
Mary A. Flanagan.
David Folsom.

Saturday, November 13, 1897.
Samuel W. Andrews.
C. 8. Brown.
W. T. Lusk.
John T. Martin.
Joseph 8. Shaw.
Egbert Starr. '
John Hichler.

Grace Cornelia Lyon.

Monday, November 15, 1897.
Jane Cameron.
John T. Martin.
Barbara Clarkson.
Joseph S. Shaw.
Egbert Starr.
John Eichler.

Grace Cornelia Lyon.
No. 40.] 603

Tuesday, November 16, 1897.
B. Goodman.
Jonas Stolts.
W.S. Lusk.
Jane Cameron.
’ William-H. Harriott.
John T. Martin.
B. Clarkson.
Egbert Starr.
John Eichler.
Susannah Alvord.

Mary A. Flanagan.

Wednesday, November 17, 1897.
Jonas Stolts.
N. ©. King. ©
And. Currell.
John Hargreaves.
Jane Cameron.
William H. Harriott.
John T. Martin.
Samuel G. Mclllree.
John Paulus Huebner.
Egbert Starr.
Maria Livingston.
John Eichler.
Grace Cornelia Lyon.
Vincente Martinez Ybor.
Sarah A. Van Nostrand.

Susannah Alvord.
604 [ASSEMBLY

Thursday, November 18, 1897.
C. S. Brown. .
Jane Cameron.
William H. Harriott.
John T. Martin.
Egbert Starr.
Maria Livingston.
Jobn Eichler.
Susannah Alvord.

Mary A. Flanagan.

Friday, November 19, 1897.
W. C. King.
OC. S. Brown.
Jane Cameron.
William H. Harriott.
B. Lawrence.
Egbert Starr.
Maria Livingston.
John Eichler.
Mary A. Flanagan.

David Folsom.

Saturday, November 20, 1897.
John G. Smith.
W. T. Lusk.
Maria A. Varick.
Jane Cameron.
S. Hammerschlag.
Egbert Starr.
No. 40.] 605

John Eichler.

Grace Cornelia Lyon.
Caroline Ahsbahs.
Sarah A. Van Nostrand.

Monday, November 22, 1897.
John G. Smith.
C. S. Brown.
Maria A. Varick.
James Cameron.
Samuel G. MclIllree.
Egbert Starr.
John Eichler.
Caroline Ahsbahs.

Tuesday, November 23, 1897.
Eugenia K. Beales.
Jane Cameron.
John T. Martin.
Egbert Starr.
John Eichler.
Grace Cornelia Lyon.
Sarah A. Van Nostrand.

Wednesday, November 24, 1897.
John G. Smith.
Jonas Stolts.
W. C. King.
Julia A. Young.
Maria A. Varick.

Jane Cameron.
606 [ASSEMBLY

Samuel G. MclIllree.
Egbert Starr.
Jobn Eichler.
Caroline Ahsbahs.
Susannah Alvord.

Mary A. Flanagan.

Friday, November 26, 1897.
W. C. King.
Jane Cameron.
S. Hammerschlag.
William H. Harriott.
August W. Cruikshang.
Egbert Starr.
John Eichler.

Saturday, November 27, 1897.
Jonas Stolts.
E. K. Beales.
W. C. King.
Julia A. Young.
Maria A. Varick.
Jane Cameron.
William H. Harriott.
August W. Cruikshang.
Joseph 8. Shaw.
Egbert Starr.
John Hichler.

Monday, November 29, 1897.
A. S. Hunter.
Karl Geohardt.
No. 40.] 607

Jane Cameron.

S. Hammerschlag.
Sarah Haskings.

John T. Markin.
Egbert Starr.

Thomas J. Briggs.
Jobn Eichler. e
David Felsenheld.

Tuesday, November 30, 187.
E. K. Beales.
W. C. King.
W. K. Osgood.
Jane Cameron.
William H. Harriott.
John T. Martin.
Egbert Starr.
John Eichler.

Wednesday, December 1, 1897.
John G. Smith.
William Austin.
E.°K. Beales.
W. C. King.
Julia A. Young.
Cc. 8. Brown.
Jane Cameron.
William H. Harriott.
J. T. Kilbreth.
Charles J. Wells.
Samuel G. Mclllree.
608 [ASSEMBLY

Egbert Starr.

John Eichler.

Caroline Ahsbahs.
Sarah A. Van Nostrand.

Susannah Alvord.

Thursday, November 2, 1897.
William Austin.
E. K. Beales.
W. C. King.
Oliver 8. Fleet.
Jane Cameron.
Frederick L. Lehmann.
Egbert Starr.
John Kichler.
Susan C. Baring.

Friday, December 3, 1897.
R. T. Payne.
William Austin.
Jonas Stolts.
E. K. Beales.
W. C. King.
Julia A. Young.
C. 8. Brown.
Maria A.~Varick.
Jane Cameron.
John T. Martin.
Charles J. Wells.
August W. Cruikshang.
Egbert Starr.
No. 40.] s 609

John Eichler.
Susannah Alvord.
Margaret Egan.
Henry T. Munson.

Saturday, December 4, 1897.
William Austin.
Jonas Stolts.
W. C. King.
O. 8S. Fleet.
Maria A. Varick.
Jane Cameron.
Abraham Ayres.
Egbert Starr.
John Kichler.
Sarah A. Van Nostrand.

Monday, December 6, 1897.

W. C. King.
Julia A. Young.
C. S. Brown.
William Henry King.
O. S. Flint.
Jane Cameron.
Charles J. Wells.
M. 8. Dowling.
Alice Adams.
Abraham Ayres.
Frederick L. Lehmann.
Egbert Starr.

39
610

Thomas J. Briggs.
John Eichler. |
David Felsenheld.

Henry T. Munson.

Tuesday, December 7, 1897.
William Austin.
W. C. King.
W. H. King.
Jane Cameron.
Sarah Hastings.
J. T. Kilbreth.
“M. 8S. Dowling.
Alice Adams.
Abraham Ayres.
Egbert Starr.
John Eichler.

Wednesday, December 8, 1897.

A. 8. Hunter.

E. K. Beales.
W. C. King.
Jul'a A. Young.
W. H. King.
Jane Cameron.
William H. Harriott.
Charles J. Wells.
Joseph 8S. Shaw.
Abraham Ayres.
Egbert Starr.
Thos. J. Briggs.

[ASSEMBLY
No. 40.] 611

eb John Eichler.
David Felsenheld.
“Margaret Egan.

Thursday December 9, 1897.
R. T. Payne.
E. K. Beales.
W. C. King.
W. H. Ming.
Jane Camercn. |
William H. Harriott.
John T. Martin.
J.T. Kilbreth.
Charles J. Wells.
Abraham Ayres.
Egbert Starr.
Thomas J. Briggs.

Susan C. Baring.

Friday, December 10, 1897.
E. K. Beales.
Jene Abbott.
W. C. King.
Andrew Currell.
W. H. King.
Jane Cameron.
John T. Martin.
M.S. Dowling.
Abraham Ayres.
Egbert Starr.
Susannah Alvord.

Susan C. Baring.
612

Saturday, December 11, 1897.

Jonas Stolts.
W. C. King.

W. H. King.
Jane Cameron.
M. 8. Dowling.
B. Clarkson.

B. Lawrence.
Abraham Ayres.
Mayer Kahn.
Egbert Starr.

Monday, December 13, 1897.
Jonas Stolts.
W. C. King.
W. H. King.
Jane Cameron.
J. T. Kilbreth.
B. Clarkson.
B. Lawrence.
Abraham Ayres.
Egbert Starr.

David Folsom.

Tue: day, December 14, 1897.
R. T. Payne.
Jonas Stolts.
E. K. Beales.
W. C. King.
W. H. King.

Jane Cameron.

[ ASSEMBLY
No. 40.] 613

John T. Martin.
B. Lawrence.
Abraham Ayres.
Mayer Kahn.
Egbert Starr.

David Folsom.

Wednesday, December 15, 1897.
Bertha Goodman.
Jene Abbott.
Ww. C. King.
W. H. King.
Maria A. Varick.
Jane Cameron.
B. Lawrence.
Abraham Ayres.
Mayer Kahn.
Egbert Starr. a

David Folsom.

Thursday, December 16, 1897.
W. C. King.
W. H.. King.
Jane Cameron,
B. Lawrence.
Abraham Ayres.
Egbert Starr.

Friday, December 17, 1897.
W. C. King.
W. H. King.
O. S. Flint.
614 [ASSEMBLY

B. Lawrence.
Abraham Ayres.
Frederick L. Lehmann.
Egbert Starr.

Thomas J. Briggs.
Maria Livingston.

Henry T, Munson.

Saturday, December 18, 1897.
W. H. King.
Willam H. Harriott.
Abraham Ayres.
Egbert Starr.
Maria Livingston.
Susan C. Baring.

Henry T. Munson.

Monday, December 20, 1897.
W. H. King.
Abraham Ayres.
Mayer Kahn.
Egbert Starr.

Henry T. Munson.

Tuesday, December 21, 1897.
C. S. Brown.
W. H. King.
S. Wormser.
Abraham Ayres.
Mayer Kahn.
Egbert Starr.
No. 40.] 615

Wednesday, December 22, 1897.
C. S. Brown.
W. H. King.
W. T. Lusk.
Karl Gebhardt.
S. Wormser.
Sarah Hastings.
J. T. Kilbreth.
M. 8S. Dowling.
B. Clarkson.
Abraham Ayres.
Egbert Starr.
Grace Cornelia Lyon.
David Felsenheld.
Margaret Egan.

Thursday, December 23, 1897.
W. H. King.
8. Wormser.
William H . Harriott.
Sarah Hastings.
Abraham Ayres.
Egbert Starr.

Friday, December 24, 1897.
W. H. King.
8S. Wornser.
William H. Harriott.
John T. Martin.
M. S. Dowling.
Abraham Ayres.
616 [ ASSEMBLY

Mayer Kahn.
Frederick L. Lehmann.
Egbert Starr.

Grace Cornelia Lyon.
Mary A. Flanagan.
David Felsenheld.

Monday, December 27, 1897.
W. H. King. |
S. Wormser.
W. H. Harriott.
John T. Martin.
Abraham Ayres.
Mayer Iahn.
Egbert Starr.
Grace Cornelia Lyon.
David Felsenheld.

Tuesday, December 28, 1897.
W. H. Wing.
O. 8. Flint.
S. Wormeser.
W. H. Harriott.
John T. Martin.
B. Lawrence.
Abraham Ayres.
Mayer Kahn.
Egbert Starr.
Thomas J. Briggs.
Grace Cornelia Lyon.
David Felsenheld.
No. 40.] 617

Wednesday, December 29, 1897.
R. T. Payne.
W. H. King.
S. Worinser.
John T. Martin.
Charles J. Wells.
B.-Lawrence.
Abrahaw Ayres.
Mayer Kahn.
Frederick L. Lehmann
Egbert Starr.
Thomas J. Briggs.
Grace Cornelia Lyon.
Susannah Alvord.

Thursday, December 30, 1897.
R. T. Payne.
Jene Ab o't.
W. H. King.
S. Wormeer.
W. H. Harriott.
John I’. Martin.
Abraham Ayres.
Mayer Kahn.
Frederick L. Lehmann
Egbert Starr.

Susan C. Baring.

Friday, December 31, 1897.
R. T. Payne.
Jene Abbott.
W. H. King.
618 [ASSEMBLY

S. Wormeer.

John T. Martin.
Abraham Ayres.
Mayer Kahn.
Frederick L. Lehmann
Thomas J. Briggs.
Susan C. Baring.

EXHIBIT No. 19. FILED FEBRUARY 25, 1899.

SHOWING ASSIGNMENTS OF GILBERT W. MINOR AS
AS APPRAISER DURING THE YEAR 1898.

Monday, January 3, 1898.
R. T. Payne.
Bertha Goodmaa.
W. H. King.
John T. Martin.
Charles J. Wells.
Grace C. Lyon.
Susan C. Baring.
Henry T. Munson.
Abraham Ayres.
Egbert Starr.
Thomas J. Briggs.

Maria Livingston.

Tuesday, January 4, 1898.
R. T. Paine.
W. H. King.

S. Wormser.
No. 40.] 619

Sarah Hastings.
John T. Martin.
Charles J. Wells.
Henry T. Munson.
Abraham Ayres.
Egbert Starr.
Thomas J. Briggs..

Maria Livingston.

Wednesday, January 5, 1898.
R. T. Paine.
William Austin.
E. K. Beales.
W. H. King.
Sarah Hastings.
John T. Martin.
C. J. Wells.
Bryan Lawrence.
David Felsenheld.
Henry T. Munson.
Caroline’ Ahsbahs.
Abraham Ayres.
Egbert Starr.

Maria Livingston.

Thursday, January 6, 1898.
R. T. Paine.
William Austin.
E. K. Beales.
W. H. King.
Sarah Hastings.
John T. Martin.
620

C. J. Wells.

David Felsenheld.
Susan C. Baring.
Abraham Ayres.
Egbert Starr.
Thomas J. Briggs.

Maria Livingston.

Friday, January 7, 1898.
R. T. Paine.
W. H. King.
S. Wormser.
Sarah Hastings.
John T. Martin.
C. J. Wells.
B. Lawrence.
Grace C. Lyon.
Susan C.. Baring.
David Folsom.
Henry T Munson.
John Paulius Huebner.
Egbert Starr.

Saturday, January 8, 1898.

k. T. Paine.

W. iH. King.

S. Wormser.

Sarah Hastings.

John T. Martin.

Susan C. Baring.

David Folsom.
Egbert Starr.

[ASSEMBLY
No. 40.]_ 621

Monday, January 10, 1898.
R. T. Payne.
E. K. Beales.
Jene Abbott.
Charles S. Brown.
W. H. King.
John T. Martin.
C. J. Wells.
B. Lawrence.
Susan C. Baring.
Henry T. Munson. ‘
Abraham Ayres.
Frederick L. Lehman.
Egbert Starr.
Thomas J. Briggs.

Maria Livingston.

Tuesday, January 11, 1898.
R. T. Paine.
Bertha Goodman.
z E. K. Beales.
Marie E. Seward.
W. H. King.
Sarah Hastings.
John T. Martin.
August W. Cruikshank.
B. Lawrence.
Susan C. Baring.
David Folsom.
John P. Huebner.
622 [ ASSEMBLY

Wednesday, January 12, 1898.
R. T. Paine.
Bertha Goodman.
E. K. Beales.
W. 4H. King.
W. H. Harriott.
John T. Martin.
August W. Cruikshank.
B. Lawrence.
Grace C. Lyon.
Susan C. Baring.

Henry T. Munson.

Thursday, January 138, 1898.
R. T. Payne.
Samuel W. Andrews.
E. K. Beales.
W. H. King.
Karl Gebhardt.
S. Wormser.
Sarah Hastings.
John T. Martin.
August W. Cruikshank.
B. Lawrence.
Susan C. Baring. ;
David Folsom.
Margaret Egan.
Mary A. Flanagan.
John P. Huebner.
No. 40.] 623

Friday, January 14, 1898.
R. T. Paine.
E. K. Beales.
W. H. King.
S. Wormser.
Sarah Hastings.
John T. Martin.
B. Lawrence.
David Felsenheld.
Susan C. Baring.
Margaret Egan.
John P. Huebner.

Saturday, January 15, 1898.
R. T. Payne.
E. K. Beales.
W. H. King.
S. Wormeer.
Sarah Hastings.
Jobn T. Martin.
B. Lawrence.
Grace C. Lyon.
David Felsenheld.
Susan C. Baring.
David Folsom.
John T. Huebner.

Monday, January 17, 1898.
R. T. Paine.
William Austin.
Jonas Stots.
W. H. King.
624 [ ASSEMBLY

8S. Wormser. ’
Sarah Hastings.

John T. Martin.

August W. Cruikshank.

B. Lawrence.

David Felsenheld.

Susan C. Baring.

David Folsom.

Margaret Egan.

Mary A. Flanagan.

2

Tuesday, January 18, 1898.

R. T. Paine.
William H. King.

_ 8S. Wormser.
S. Hammerschlag.
John T. Martin.
August W. Cruikshank.
B. Lawrence.
David Felsenheld.
Susan C. Baring.
David Folsom.
Samuel G. Mclllree.,

Wednesday, January 19, 1898.
R. T. Paine..
Samuel W. Andrews.
Jonas Stolts.
W. H. King.
Karl Gebhardt.

S. Wormser.
No. 40.] 625

Sarah Hastings.

John T. Martin.
August W. Cruikshank.
B. Lawrence.
Margaret Egan.
Susannah Alvord.
Mary Flanagan.
Samuel G. MclIllree.

Thursday, January 20, 1898.
R. T. Paine.
Samuel W. Andrews.
Jonas Stolts.
E. K. Beales.
Marie E. Seward.
W. H. King.
Karl Gebhardt.
S. Wormser.
Sarah Hastings.
John T. Martin.
B. Lawrence.
Grace C. Lyon.
David Folsom.
Margaret Egan.
Susannah Alvord.
Samuel G. MclIllree.

Friday, January 21, 1898.
R. T. Paine.
William Austin.

W. H. King.
40
626 [ ASSEMBLY

S. Wormser.

Sarah Hastings.
John T. Martin.

B. Lawrence.
Grace.C. Lyon.
Susan C. Baring.
Margaret Egan.
Susannah Alvord.
Samuel G. Mclllree.

Saturday, January 22, 1898.
R. T. Paine.
William Austin.
W. H. King.
Karl Gebhardt.
S. Wormser.
S. Hammerschlag.
John T. Martin.
M.S. Dowling.
B. Lawrence.
Margaret Egan.
Susannah Alvord.
Samuel G. MclIllree. ~

Monday, January 24, 1898.
R. T. Paine.
William Austin.
Thomas O. Euders.
W. H. King.
Maria A. Varick.
Karl Gebhardt.
No. 40.] ; 627

S. Wormser.
S. Hammerschlag.
B. Lawrence.

Susannah Alvord.

Tuesday, January 25, 1898.
R. T. Paine.
William Austin.
Thomas O. Euders.
W. H. King.
Karl Gebhardt.
S. Wormser.
B. Lawrence.
Margaret Egan.
Susannah Alvord.
Samuel G. MclIllree.

Wednesday, January 26, 1898.
R. T. Paine.
William Austin.
W. H. King.
Maria A. Varick.
S. Wormeer.
M. S. Dowling.
B. Lawrence.

Susannah Alvord.

Thursday, January 27, 1898.
R. T. Paine. :
Samuel W. Andrews.
William Austin.

Marie E. Seward.
628 [ASSEMBLY

W. H. King.

O. 8. Fleet.

Maria A. Varick.

S. Wormser.

B. Lawrence.

Grace C. Lyon. f

Susannah Alvord.

Friday, January 28, 1898.
R. T. Paine.
William Austin.
Jonas Stoets.
Thomas O. Euders.
W. H. King.
O.S. Fleet.
S. Wormser.
August W. Cruikshank.
B. Lawrence.
Grace C. Lyon.

Susannah Alvord.

Saturday, January 29, 1898.
R. T. Paine.
William Austin.
Jonas Stoets.
Thomas O. Euders.
W. H. King.
O. S. Fleet.
S. Wormser.
August W. Cruikshank.
B. Lawrence.

Grace C. Lyon.
No. 40.] 629

Monday, January 31, 1898.
R. T. Payne.
William Austin.
Thomas O. Euders.
W. H. King.
S. Wormser.
August W. Cruikshank.
B. Lawrence.
Grace C, Lyon.

Susannah Alvord.

Tuesday, February 1, 1898.
Samuel W. Andrews.
W. H. King.
S. Wormser.
August W. Cruikshank.
Grace C. Lyon.

Susannah Alvord.

Wednesday, February 2, 1898.
W. H. King.
Simon Wormeer.
Cornelia R. Seymour.
August. W. Cruikshank.
Grace C. Lyon.

Susannah Alvord.

Thursday, February 3, 1898.
Julia A. Young.
Marie E. Seward.
W. H. King.
630 [ASSEMBLY

O. S. Fleet.

S. Wormeer.

M. S. Dowling.

August W. Cruikshank,
Grace C. Lyon.

Friday, February 4, 1898.
A. S. Hunter.
Marie E. ‘Bhewadl,
W. H. King.
8S. Wormser.
M. 8. Dowling.
C. .B Seymour.
August W. Cruikshank.
Grace C. Lyon.

Saturday, February 5, 1898.
W. H. King.
S. Wormser.
Cc. B. Seymour.
August W. Cruikshank.
Grace C. Lyon.

Susannah Alvord.

Monday, February 7, 1898.
W. H. King.
S. Wormser.
J. T. Kilbreth.
August W. Cruikshank.
Grace C. Lyon.

a
No. 40.] 631

Tuesday, February 8, 1898.
Samuel W. Andrews.
W. H. King.
S. Wormser.
J. T. Kilbreth.
M. 8. Dowling.
August W. Cruikshank.
Grace C. Lyon.

Wednesday, February 9, 1898.
W. H. King.
Andrew Oliver.
S. Wormser.
August W. Cruikshank.
Charles F. Lawrence.

Grace C. Lyon.

Thursday, February 10, 1898.
Simon Wormser. .-
August W. Cruikshank.
C. F. Lawrence.

Grace C. Lyon.

Friday; February 11, 1898.
William Austin.
W. H. King.
O. 8. Fleet.
Henrietta Oppenheim.
S. Wormser.
August W. Cruikshank.
C. F. Lawrence.

Grace C. Lyon.
- 632 [ ASSEMBLY

Monday, February 14, 1898.
William Austin.
W. H. King.
William T. Lusk.
O. S. Fleet.
S. Wormeser.
J. T. Kilbreth.
August W. Cruikshank.
C. F. Lawrence.

Grace C. Lyon.

Tuesday, February 15, 1898.
William Austin.
Eliz. J. Vose.
W. H. King.
O. 8. Flint.
Maria A. Varick.
S. Wormser.
C. F. Lawrence.

Mary A. Flanagan.

Wednesday, February 16, 1898.
William Austin.
Julia A. Young.
Eliz. J. Vose. ,
W. H. King.
Andrew Oliver.
O. 8. Fleet.
Henrietta Oppenheim.
S. Wormeer.

C. B. Seymour.
No. 40.] 633

C. F. Lawrence.
Grace C. Lyon.

Susannah Alvord.

Thursday, February 17, 1898.
Martha E. Knox.
William Austin.
W. H. King.
Maria a Varick. |
John M. Newell.
C. F. Lawrence.
B. Lawrence.

Grace C. Lyon.

Friday, February 18, 1898.
M. E. Knox
- William Austin.
Marie E. Seward.
W. H. King.
John Hargraves.
John M. Newell.

C. F. Lawrence.

Saturday, February 19, 1898.
M. E. Knox.
William Austin.
Eliz. J. Vose.
W. H. King.
W. T, Lusk.

C. F. Lawrence.
634 [ASSEMBLY

Monday, February 21, 1898.
Martha E. Knox.
William Austin.
Franz J. Hotop.
W. H. King.

C. F. Lawrence.

.

Wednesday, February 23, 1898.
W. H. King. ;
Laurens Hamilton.
Andrew Oliver.
James Y. Elmendorf.
John Kean.
S. Wormeser.
John M. Newell.
C. F. Lawrence.
Sarah W. A. de Lima.
Kath. L. Youman.
William Cutting.

Thursday, February 24, 1898.
Franz Hotop.
W. H. King.
L. Hamilton.
Andrew Oliver. °
John Kean.
C. F. Lawrence.
8S. W. A. de Lima.
Kath. L. Youmans.
William Cutting.
No. 40.] 635

\

Friday, February 25, 1898.
M. E. Knox.
Samuel W. Andrews.
William Austin.
W. H. King. ©
H. H. Anderson.
John Hargraves.
C. F. Lawrence.
William Cutting.

Saturday, February 26, 1898.
M. E. Knox.
Samuel W. Andrews.
Eliz. J. Vose.
W. H. King.
Andrew Oliver.
J. Y. Elmendorf.
H. H. Anderson. \
H. Oppenheim.
John Kean.
John Hargraves.
John M. Newell.
O. F. Lawrence.
Kath. L. Youmans.
William Cutting.

= Monday, February 28, 1898.
M. E. Knox.
Samuel W. Andrews.
William Austin.
636 [ASSEMBLY

Andrew Currell.
W. H. King.

H. H. Anderson.
John Hargraves.
S. Wormser. —

C. F. Lawrence.

Tuesday, March 1, 1898.
Samuel W. Andrews.
J. N. Hegeman.
W. Hz. King. :
W. T. Lusk.
Laurens Hamilton.
H. H. Anderson.
S. Wormser.
C. F. Lawrence.
Joseph Holt.

Wednesday, March 2, 1898.
M. E. Knox.
William Austin,
Andrew Currell.
W. H. King.
W. T. Lusk.
L. Hamilton.
H. H. Anderson.
S. Wormser.

C. F. Lawrence.

Thursday, March 8, 1898.
William Austin.
George Steck.
No. 40.] 637

W. H. King.

W. T. Lusk.

J. Y. Elmendorf.
H. H. Anderson.
C. F. Lawrence.
S. W. A. de Lima.

Friday, March 4, 1898.

William Austin.
W. H. King.

W. T. Lusk.

A. Oliver.

H. H. Anderson.
C. F. Lawrence.

S. W. A. de Lima.

Saturday, March 5, 1898.
Frederick Taylor. .
Samuel W. Andrews.
William Austin.
George Steck.
W. M. Prichard.
A. 8. Hunter.
Andrew Currell.
W. H..King.
L. Hamilton.
H. H. Anderson.
Isaac G. Jaffray.
George Tracey.

John Hargraves.
638 [ ASSEMBLY

C. F. Lawrence.
George L. F. Poggenburg.

Sophie Benjamin.

Monday, March 7, 1898.
Frederick Taylor.
William Austin.
William Prichard.
W. H. King.
H. H. Anderson.
I. G. Jaffray.
George Tracey.
John Hargraves.
S. Wormser.
C. F. Lawrence.
Alice Adams.
George L. F. Poggenburg.

Sophie Benjamin.

Tuesday, March 8, 1898.
M. E. Knox.
William Austin.
William Prichard.
Andrew Currell.
W. iH. King.
H. H. Anderson.
J.G. Jaffray.
George Tracey.
John Hargraves.
S. Wormser. is
S. Hammerschlag. °

©. F. Lawrence.
No. 40.] 639

Wednesday, March 9, 1898.
Frederick Taylor.
Samuel W. Andrews.
William Austin.
William Prichard.
W. H. King.
Andrew Oliver.
J. Y. Elmendorf.
H. H. Anderson.
H. Oppenheim.
John Kean.
C. F. Lawrence.
Joseph Holt.
William Cutting.

Thursday, March 10, 1898.
Charles Butler.
E. C. Gates.
Howard Potter.
Samuel W. Andrews.
William Austin.
William Prichard.
W. H. King.
Andrew Oliver.
H. H. Anderson.
George Noakes.
Alphonse L. Fouchere.
C. F. Lawrence.
Joseph Holt.
William P. Woodcock 2d.

Sophie Benjamin.
640

Friday, March 11, 1898
frederick Taylor.
Samuel W. Andrews.
William Austin.
George Stock.
William Prichard.

W. H. King.

J. Y. Elmendorf.
Alphonse L. Fouchere.
C. F. Lawrence.
Joseph Holt.

ms. W. A. de Lima.
Eliza Cunningham.
Kath. L. Youmans.

George L. F. Poggenburg.

Saturday, March 12, 1898.

Samuel W. Andrews.
William Austin.

William Prichard.

W. H. Wing.

Alphonse L. Fouchere.

S. Wornser.

C. F. Lawrence.

Joseph Holt.

Kath. L. Youmans.
George L. F. Poggenburg.

Sophie Benjamin.

Monday, March 14, 1898.
Samuel W. Andrews.

J. N. Hegeman.

‘

[ ASSEMBLY
No. 40.] 641

William Austin.
William Prichard.
W. iH. King.

S. Wormser.

C. F. Lawrence.
Joseh Holt.

Eliza Cunningham.
Kath. L. Youmans,

Tuesday, March 15, 1898.

William Austin.
William Prichard.
W. H. King.
Laurens Hamilton.
S. Wormser.

C. F. Lawrence.
Joseph Holt.
Eliza Guninghun. .

Kath. L. Youmans.

Wednesday, March 16, 1898.

Charles Butler.
E. C. Gates.
Howard Potter.
William Austin.
William Pritchard.
Andrew Currell.
Eliz. J. Vose.
W. H. King.
L.- Hamilton.

41
642 [ASSEMBLY

J. Y. Elmendorf.

George Noakes. e
I. G. Jaffray.

H. Oppenheim.

John Kean.

George Tracey. ,
S. Wormser.

C. F. Lawrence.

Joseph Holt.

Katherine L. Youmans.
William P. Woodcock, 2d.
William Cutting.

Thursday, March 17, 1898.

Charles Butler.
E. C. Gates.

M. E. Knox.

H. Potter.
Samuel W. Andrews.
William Austin.
W. M. Pritchard.
Eliz. J. Vose.
W. H. King.
Andrew Oliver.
John Kean.

S. Wormser.

C. F. Lawrence.
Joseph Holt.

Katherine L. Youmans.
No. 40.] 643

Friday, March 18, 1898.
Eph. C. Gates.
M. E. Knox.
Samuel W. Andrews.
William Austin.
W. M. Pritchard.
W. H. King.
A. L. Fouchere.
$. Wormser.
John M. Newell.
Joseph Holt.
§. W. A. de Lima.
George L. F. Poggenburg.
William Cutting.

Sophie Benjamin.

Saturday, March 19, 1898.
Charles Butler.
Eph. C. Gates.
Frederick Taylor.
H. Potter.
William Austin.
W. M. Pritchard.
W. H. King.
George Nookes.
A. L. Fouchere.
S. Wormeer.
John W. Newell.
Joseph Holt.
William Cutting.
Sophie Benjamin.
644

Monday, March 21, 1898.
E. C. Gates.

M. E. Knox.
Samnel W. Adams.
William Austin.
W. M. Prichard.
W. #H. King.
Andrew Oliver.

S. Wormser.

Joseph Holt.
William Cutting.
Sophie Benjamin.

Tuesday, March 22, 1898.
E. C. Gates.

Frederick Taylor.
M. E. Knox.

S. W. Adams.
William Austin.
William Prichard.
Eliz. J. Vose.
W. H. King.
Andrew Oliver.
S. Wormser.
Joseph Holt.
William Cutting.

Sophie Benjamin.

Wednesday, March 23, 1898.

E. C. Gates.
M. E. Knox.

[ASSHMBBY:
“No. 40.] 645

S. W. Adams.
William Austin.
W. M. Prichard.
W. H. King.
Andrew Oliver.
W. H. Osgood.
J. G. Jaffray.

S. Wormser.
Joseph Holt.
William P. Woodcock, 2d.
‘William Cutting.

Thursday, March 24, 1898.
E. C. Gates.

M. E. Knox.

$. W. Adams.
William Austin.
‘W. M. Prichard.
A. S. Hunter.
W. H. King.

J. G. Jaffray.

‘SS. Wormeser.
-Joseph Holt.
‘William P. Woodcock, 2d.
“William Cutting.

Friday, March 25, 1898.
“Charles Butler.
EE. C. Gates.
-M. E. Knox.
§&. W. Adams.
646

W. M. Prichard.
W. H. King.
George Noakes.
8. Wormser.
Joseph Holt.
William Cutting.

Saturday, March 26, 1898.

E. C. Gates.

M. E. Knox.

S. W. Adams.
William Austin.
W. M. Prichard.
W. H. King.

S. Wormeer.
Joseph Holt.
William Cutting.

Monday, March 28, 1898.
E. C. Gates.

M. E. Knox.
J. A. Hageman.
William Austin.
W. M. Prichard.
S. Wormser.
Joseph Holt.

Tuesday, March 29, 1898.
E. C. Gates.

M. E. Knox.
William Austin.
W. M. Prichard.

[Asseueir
No. 40.] 647

Eliz. J. Vose.

W. H. Osgood.
Joseph Holt.
Kath. L. Youmans.

Wednesday, March 30, 1898.

E. C. Gates.

M. E. Knox.

A. W. W. H. Lord.

H. Potter.

Wm. Austin.

William Prichard.

W. T. Lusk.

Andrew Oliver.

J. Y. Elmendorf.
: H. Oppenheim.

Joseph Holt.

Kath. L. Youmans.

Thursday, March 31, 1898.
E. C. Gates.
M. E. Knox.
A. W. W. H. Lord.
S. W. Adams.
William Austin.
William Prichard.
John Kean.
John M. Newell.
Joseph Holt.
Kath. L. Youmans.
648 [ ASSEMBLY

Friday, April 1, 1898.
Charles Butler.
E. C. Gates.
M. E. Knox.
A. W. W. H. Lord.
S. W. Adams.
William Austin.
W. M. Prichard.
W. T. Lusk.
John M. Newell.
Joseph Holt.
Kath. L. Youmans.
William Cutting.

Saturday, April 2, 1898.
E. C. Gates.
A. W. W. H. Lord.
S. W. Adams.
William Austin.
W. M. Prichard.
W. T. Lusk.
George Tracey.
John M. Newell.
Joseph Holt.
Kath. L. Youmans.

Monday, April 4, 1898.
E. C. Gates.

A. W. W. H. Lord.
S. W. Adams.
William .Austin.
No. 40.] 649

W. M. Prichard.
W. T. Lusk.

W. H. Osgood.
Joseph Holt.

Eliza Cunningham.
Kath. L. Youmans.

Tuesday, April 5, 1898.
E. C. Gates.

M. E. Knox.

A. W. W. H. Lord.
S. W. Adams.
William Austin.
W. M. Prichard.
W. T. Lusk.

W. H. Osgood.

H. Oppenheim.
Jobn Kean.
George Tracey.
Joseph Holt.
Kath. L. Youmans.
George L. F. Poggenburg.
William Cutting.

Wednesday, April 6, 1898.
E. C. Gates.
A. W. W. H. Lord.
H. Potter.
S. W. Adams.
William Austin.
William Prichard.
650 [ ASSEMBLY

W. T. Lusk.

J. G. Jaffray.

George Tracey.

Joseph Holt.

Kath. L. Youmans.
George L. F. Poggenburg.
William Cutting.

Thursday, April 7, 1898.
E. ©. Gates.

A. W. W. H. Lord.

John G. Smith.

5S. W. Adams.

William Austin.

William Prichard.

Eliz. J. Vose.

Kath. L. Youmans.
George L. F. Poggenburg.

. Friday, April 8, 1898.
E. C. Gates.
M. E. Knox.
A. W. W. H. Lord.
John G. Smith.
8. W. Adams.
William Austin. ©
Franz J. Hotop.
William Prichard.
Eliz. J. Vose.
Kath. L. Youmans.
No. 40.] 651

Saturday, April 9, 1898.
E. C. Gates.

Frederick Taylor.
A. W. W. H. Lord.
S. W. Adams.
William Austin.
Franz J. Hotop.
William Prichard.
Eliz. J. Vose.
W. T. Lusk.
George Tracey.
Kath. L. Youmans.
Monday, April 11, 1898.
E. C. Gates.
M. E. Knox.
S. W. Adams.
William Austin.
William Prichard.
Laurens Hamilton.
Kath. L. Youmans.
William Cutting.
Tuesday, April 12, 1898.
E. C. Gates.
Frederick Taylor.
S. W. Adams.
William Austin.
William Prichard.
Eliz. J. Vose.
J. W. A. de Lima.
Kath. L. Youmans.
Eliz. Barker.
652 [AssEMBLY

Wednesday, April 13, 1898.

Margaret C. Lawrence.
E. C. Gates.

Frederick Taylor.

A. W. W. H. Lord.
H. Potter.

S. W. Adams.

William Austin.
William Prichard.

J. Y. Elmendorf.

S. W. A. de Lima.
Kath. L. Youmans.
Sarah A. Van Nostrand.
Eliz. Barker.

Thursday, April 14, 1898..

Margaret C. Law.
E. C. Gates.

H. Potter.

S. W. Adams.
William Prichard.
Theresa Johnson.

S. W. A. de Lima.
Bernard Rice.
David F. McCarthy.
Samuel W. Perkins.
Kath. L. Youmans.
Gustavus Tuckerman.
William Cutting.

' John Rohrsen.
No. 40.] 653

Friday, April 15, 1898.
E. C. Gates.
8. W. Adams.
William Prichard.
Sophie Hochstader.
Samuel W. Perkins.
Kath. L. Youmans.
Eliz. Barker.

\

Saturday, April 16, 1898
E. C. Gates.
§. W. Adams.
Eliz. J. Vose.
T. Johnson.
John M. Newell.
Eliza Cunningham.
Bernard Rice.
Sophie Hochstader.
Joseph S. Shaw.
David F. McCarthy.
Samuel W. Perkins.
Kath. L. Youmans.
G. Tuckerman.

John Rohrsen.

Monday, April 18, 1898.
E. C. Gates.
A. W. W. H. Low.
8S. W. Adams.
T. Johnson.
John M. Newell.
“654 . [ ASSEMBLY

Eliza Cunningham.
Almira S. Tilden.
Bernard Rice.
Sophie Hochstader.
Joseph S. Shaw.
Samuel W. Perkins.

Katherine L. Youmans.

Tuesday, April 19, 1898.

Mehettable Peck.
Ephriam C. Gates.

S. W. Adams.

T. Johnson.

John M. Newell.

Eliza Cunningham.

A. S. Tilden.

‘Joseph 8. Shaw.
Samuel W. Perkins.
Katherine L. Youmans.
G. Tuckerman. i
William Cutting.

‘

Wednesday, April 20, 1898.
Mehettable Peck.

Margaret C. Lawrence.
Ephriam C. Gates.
Howard Potter.

James H. Heroy.

S. W. Adams.

I. G. Jaffray.
No. 40.] 655

8S. Wade Lima.

Eliza Cunningham.
Joseph S. Shaw.
Samuel W. Perkins.
Kathcrine L. Youmans.
William Cutting.

Thursday, April 21, 1898.
E. C. Gates.
A. W. W. H. Lord.
H. Potter.
J. H. Heroy.
S. W. Adams.
Eliza Cunningham.
S. Hochstader.
Timothy O’Donoghue.
D. F. McCarthy.
Samuel W. Perkins.
Katherine L. Youmans.
William Cutting.
John Rohrsen.

Friday, April 22, 1898.
E. C. Gates,

A. W. W. H. Lord.
Eliza Cunningham.

S. Hochstader.
Samuel W. Perkins.
Katherine L. Youmans.
William Cutting.
Nancy Scott.
656 [ASSEMBLY

Saturday, April 23, 1898.
Margaret C. Lawrence.
A. W. W. Hicks Lord.
A. 8. Hunter.
A. L. Fouchere.
Eliza Cunn'ngham.
S. Hochstader.
Joseph S. Shaw.
D. F. McCarthy.
Samuel W. Perkins.
William Cutting.
Nancy Scott.
Elizabeth Barker.

Monday, April 25, 1898.
Mehettable Peck. .
A. W. W. H. Lord.
J. H. Heroy.
J. Y. Elmendorf.
John M. Newell.
Eliza Cunningham.
Almira 8. Tilden.
S. Hochstader.
T. O’Donoghue.
Samuel W. Perkins.
Williata Cutting.
Nancy Scott.
Elizabeth Barker.

‘

Tuesday, April 26, 1898.
Frederick Taylor.
A. W. W. H. Lord.
No. 40.] 657

J. H. Heroy.

A. 8S. Hunter.

J. Y. Elmendorf.
Eliza Cunningham.
A. 8. Tilden.

T. O’Donoghue.
Samuel W. Perkins.
Katherine L. Youmans.
William Cutting.
Joshua M. Witcomb.
Nancy Scott.
Elizabeth Barker.

Wednesday, April 27, 1898.

Charles Butler.
A. W. W. H. Lord.
H. Potter.
Eliz. J. Vose.
J. Y. Elmendort..
T. Johnson. ,
Eliza Cunningham.
Bernard Rice.
S. Hochstader.
Joseph 8S. Shaw.
Samuel W. Perkins.
Katherine L. Youmans.
William Cutting.
John Rohrsen.
Nancy Scott.
Eliz. Barker.

42
658 [ASSEMBLY

Thursday, April 28, 1898.
A. W. W. H. Lord.
H. Potter.
Eliza Bailey.
J. Y. Elmendorf.
George Noakes.
T. Johnson.
Eliza Cunningham.
Samuel W. Perkins.
William Cutting.
Joshua W. Whitcomb.
Nancy Scott.
Eliz. Baker.

Friday, April 29, 1898.
A. W. W. H. Lord.
A. 8. Hunter.
Eliza Bailey.
J. Y. Elmendorf.
Eliza Cunningham.
D. F. McCarthy.
Samuel W. Perkins.
William Cutting.
John Rohrsen.
Joshua M. Whitcomb.
Nancy Scott.
Eliz. Barker.

Saturday, April 30, 1898.
William Simon.
Helen W. Bound.
No. 40.] 659

A. W. W. H. Lord.
Albert P. Frost.

A. 8. Hunter.

Eliza Bailey.

J. Y. Elmendorf.
George Noakes.

Eliza Cunningham.

S. Hochstader.

F. O'Donoghue.
Samuel W. Perkins,
Katherine L. Youmans.
William Cutting.
Joshua M. Whitcomb.
Nancy Scott.

Eliz. Barker.

Monday, May 2, 1898.
William Simon.
Charles Butler.
H. W. Bound.
A. P. Frost.
Eliza Bailey.
Eliza Cunningham.
D. F. McCarthy.
Samuel W. Perkins.
Kath. L. Youmans.
Joshua M. Whitcomb.
Sarah A. Van Nostrand.
Nancy Scott.
Eliz. Barker.

Sophie Benjamin.
660 [ ASSEMBLY

Tuesday, May 3, 1898.
William Simon.
A. W. W. H. Lord.
A. P. Frost. :
Eliza Bailey.
J. Y. Elmendorf.
Eliza Cunningham.
S. Hochstader.
Samuel W. Perkins.
Kath. L. Youmans.
William P. Woodcock (2).
Joshua M. Whitcomb.
Sarah A. Van Nostrand.
Nancy Scott.
Eliz. Barker.

Sophie Benjamin.

Thursday, May 5, 1898.
William Simon.
Charles Butler.
. A.W. W. H. Lord.
A. P. Frost.
Eliza Bailey.
J. Y. Elmendorf.
S. W. A. de Lima.
Eliza Cunningham.
Almira 8. Tilden.
Bernard Rice.
Joseph 8. Shaw.
Samuel W. Perkins.
Kath. L. Youmans.
No. 40.] 661

Joshua M. Whitcomb.

Sarah A. Van Nostrand.

Nancy Scott.

Mary A. Flanagan.

Eliza Barker. \

Sophie Benjamin.

Friday, May 6, 1898.

A. P. Frost.

Eliza Bailey.

J. Y. Elmendorf.

S. W. A. de Lima.
Eliza Cunningham.
Joshua S. Shaw.
Samuel W. Perkins.
Kath. L. Youmans.
William Cutting.
John igohament
Joshua M. Whitcomb.
Sarah A. Van Nostrand.
Nancy Scott.

Eliza Barker.

Sophie Benjamin.

Saturday, May 7, 1898.

Charles Butler.
A. W. W. H. Lord.
A. P. Frost.
Henry Datur.
Eliza Bailey.
662 [ASSEMBLY

a

J. Y. Elmendorf.

8. W. A. de Lima.
Eliza Cunningham,
A. 8. Tilden.

Joseph S. Shaw.
Samuel W. Perkins.
Kath. L. Youmans,
Joshua M. Whitcomb.
Sarah A. Van Nostrand.
Nancy Scott.

Mary A. Flanagan.
Eliza Barker.

Sophie Benjamin.

Monday, May 9, 1898.
Charles Butler.
A. W. W. H. Lord.
A. P. Frost.
Henry Datur.
J. Y. Elmendorf.
S. W. A. de Lima.
Eliza Cunningham.
Samuel W. Perkins.
Kath. L. Youmans. —
Joshua M. Whitcomb.
Sarah A. Van Nostrand.
Nancy Scott.
Mary A. Flanagan. .
Eliza Barker.

Sophie Benjamin.
No. 40.] 663.

Tuesday, May 10, 1898.

Charles Butler.

Helen W. Bound.

A. P. Frost.

Henry Datur.

A. S. Hunter.

S. W. A. de Lima.
Eliza Cunningham.
Edward Hill Quinn.
Joseph 8S. Shaw.
Samuel W. Perkins.
Kath. L. Youmans.
Joshua M. Whitcomb.
Sarah A. Van Nostrand.
Nancy Scott.

Eliza Barker.

Sophie Benjamin.

Wednesday, May 11, 1898.
Mehettable Peck.
Charles Butler.
Helen W. Bound.
Franz J. Hotop.
S. W. A. de Lima.
S. Hochstader.
Edward Hill Quinn.
Samuel W. Perkins.
Kath. L. Youmans.
Joshua M. Whitcomb.
Sarah A. Van Nostrand.
664 [AsSsHMBLY

Nancy Scott.
Eliza Barker.

Sophie Benjamin.

Thursday, May 12, 1898.
A. P. Frost.
J. H. Heroy.
§. W. A. de Lima.
Samuel W, Perkins.
Kath. L. Youmans.
Joshua M. Whitcomb.
Sarah A. Van Nostrand.
Nancy Scott.
Eliza Barker.

Friday, May 13, 1898.
A. W. W. H. Lord.
‘A. P. Frost.
J. H. Heroy.
S. W. A. de Lima.
A. 8S, Tilden.
‘Samuel W. Perkins.
Kath. L. Youmans.
Joshua M. Whitcomb.
Nancy Scott.

Eliza Barker.

Saturday, May 14, 1898.
A. W. W. H. Lord.
A. P. Frost.
J. H. Heroy.
No. 40.] 665

Barbara Clarkson. “
8. W. A. de Lima.

A. S. Tilden.

Samuel W. Perkins.
Kath. L. Youmans.
Vincente Martinze Ybor.
Joshua M. Whitcomb.
Nancy Scott.

5 Eliza Barker.

Monday, May 16, 1898
Charles Butler.
A. W. W. H. Lord.
A. P. Frost.
J. H. Heroy.
A. 8S. Tilden.
Bernard Rice.
Samuel W. Perkins.
Kath. L. Youmans.
V. M. Ybor.
Caroline Ahsbahs.
Joshua M. Whitcomb. .
Eliz. Barker.

yw

Tuesday, May 17, 1898.
Charles Butler.
Joanna ©. Foley.
A. W. W. H. Lord.
A. P. Frost.
J. H. Heroy.
666 [AssEMBLY

Bernard Rice.

Jos. S. Shaw.

Samuel W. Perkins.
Kath. L. Youmans.
V. M. Ybor.

Caroline Ahsbahs.
Joshua M. Whitcomb.
Sophie Benjamin.

Wednesday, May 18, 1898.
Helen W. Bound.
A. W. W. H. Lord.
A. P. Frost.
Franz J. Hotop.
E. H. Quinn.
Samuel W. Perkins.
V. M. Ybor.
Joshua M. Whitcomb.
Eliz. Barker.

Thursday, May 19, 1898.
Charles Butler.
A. W. W. H. Lord. :
A. P. Frost.
J. H. Heroy.
A. 8. Tilden.
Samuel W. Perkins.
V. M. Ybor.
William P. Woodcock, 2d.
Caroline Ahsbahs.
Joshua M. Whitcomb.
No. 40.] 667

Friday, May 20, 1898.

A. W. W. H. Lord.
John G. Smith.

A. P. Frost.

J. H. Heroy.

Jos. S. Shaw.
Samuel W. Perkins.
V. M. Ybor.
Caroline Ahsbahs.

Saturday, May 21, 1898.

A. W. W. H. Lord.
John G. Smith.

A. P. Frost.

J. H. Heroy.
Bernard Rice.
Samuel W. Perkins.
V. M. Ybor.

Monday, May 23, 1898.
Charles Butler.
A. W. W. H. Lord.
A. P. Frost:
J.-H. Heroy.
S. Hochstader.
‘V. M. Ybor.
George L. F. Poggenburg.
Caroline Ahsbahs.
Sarah A. Van Nostrand.

\
668 ' [AssmMBLY

Tuesday, May 24, 1898.

Charles Butler.
Joanna C. Foley.
A. W. W. H. Lord.
A P. Frost.

J. H. Heroy.

A. S. Hunter.

V. M. Ybor.
Caroline Absbahs.

Wednesday, May 25, 1898.

Charles Butler.

A. W. W. H. Lord.

A. P. Frost.

J. H. Heroy.

Joseph S. Shaw.
Gustavius Tuckerman.

V. M. Ybor.

George L. F. Poggenburg.
Caroline Ahsbahs.

Thursday, May 26, 1898.
Charles Butler.
A. W. W. H. Lord.
A. P. Frost.
J. H. Heroy.
S. Hockstader.
V.M. Ybor.
George L. F. Poggenburg.
Caroline Ahsbahs.
No. 40.] 669

Friday, May 27, 1898.
M. Peck.

Charles Butler.

John G. Smith.

A. P. Frost.

J. H. Heroy.

A. 8. Hunter.

William P. Woodcock, 2d.

: Saturday, May 28, 1898.
Charles Butler.
Joanna C. Foley.
A. P. Frost.
J. H. Heroy.
D. F. McCarthy.
William P. Woodcock, 2d.
Sarah A. Van Nostrand.

“Tuesday, May 31, 1898.
Charles Butler. .
Joanna C. Foley.
A. W. W. H. Lord.
“A. P. Frost.
J. H. Heroy.
D. F. McCarthy.
Caroline Ahsbahs.
John Rohrsen.

Sarah A. Van Nostrand.

Wednesday, June 1, 1898.
Charles Butler.
Joanna C. Foley.
670 [ASSEMBLY

Helen Ww. Bound.
Frederick Taylor.
A. W. W. H. Lord.
A. P. Frost.

J. H. Heroy.

B. Clarkson.

T. O’Donoughe.
Joseph 8. Shaw.
G. Tuckerman.
Caroline Ahsbahs. .
John Rohrsen.

Thursday, June 2, 1898.
Charles Butler.
Joanna C. Foley.
Helen W. Bound.
Frederick Taylor.
A. W. W. H. Lord.
A. P. Frost.
J.H. Heroy.
William P. Woodcock, 2d.

Friday, June 3, 1898.
Charles Butler.
Helen W. Bound.
Frederick Taylor.
A. W. W. H. Lord.
A. P. Frost.
J. H. Heroy.
B. Clarkson.
William P. Woodcock, 2d.
No. 40.] 671

Saturday, June 4, 1898.
Frederick Taylor.
A. W. W. H. Lord.
A.P. Frost.
‘J. H. Heroy.
G. Tuckerman.
William P. Woodcock, 2d.

Monday, June 6, 1898.
Frederick Taylor.
A. W. W. H. Lord.
A. P. Frost.
J. H. Heroy.
Theresa Johnson.
B. Clarkson.
E. K. Quinn.
William P. Woodcock, 2d.

Tuesday, June 7, 1898.
Frederick Taylor.
A. W. W. H. Lord.
A. P. Frost.
J. H. Heroy.
M.-8. Euen.
Sarah A. Waterbury.
William P. Woodcock, 2d.
John Rohrsen.
Sarah A. Van Nostrand.

Wednesday, June 8, 1898.
William Simon.
John. L. Hoffman.
672 [Ass=mBLy

Fred Taylor.

A. W. W. H. Lord.

A. P. Frost.

J. H. Heroy.

T. Johnson.

B. Clarkson.

E. H. Quinn.

™. S. Euen.

Caroline Ahsbahs. _
Sarah A. Van Nostrand.

Thursday, June 9, 1898.

Charles Butler.
Frederick Taylor.

A. W. W. H. Lord.

A. P. Frost. ,
J. H. Heroy.

T. Johnson.

B. Clarkson.

George W. Beidleman.

E. H. Quinn.

M. S. Euen.

T. O'Donoghue.

Joseph P. Shaw.

D. F. McCarthy.

Sarah A. Waterbury.
George L. F. Poggenburg.
Caroline Ahsbahs.

John Rohrsen.
No. °40.] 673

Friday, June 10, 1898.

Charles Butler. .

John L. Hoffman.

Frederick Taylor.

A. P. Frost.

J. H. Heroy.

Sarah A. Wilcox.

T. O’Donoghue.

° William P. Woodcock, 2.

Saturday, June 11, 1898.
Jobn L. Hoffman.
John B. Leech.
Frederick Taylor.
A. P. Frost.
J. H. Heroy.
Sarah A. Waterbury.
Sarah A. Van Nostrand.

Monday, June 13, 1898.
Charles Butler.
John B. Leech.
Frederick Taylor.
A. W. W. H. Lord.
A. P. Frost.
J. H. Heroy.
Alice Adams.
Sarah A. Waterbury.
Matthew Riley.
John Rohrsen.

Sarah A. Van Nostrand.
43
674 [ASSEMBLY

Tuesday, June 14, 1898.

Charles Butler.
Frederick Taylor.

A. W. W. H. Lord.
J. H. Heroy.

George A. Partridge.
Samuel W. Gale.
Alice Adams.

Sarah A. Waterbury.
John Rohrsen.

Wednesday, June 15, 1898.
Charles Butler.
Jobn B. Leech.
Frederick Taylor.
John F. Pupke.
J. H. Heroy.
G. A. Partridge.
M. S. Euen. /
Sarah A. Waterbury.

Thursday, June 16, 1898.
John L. Hoffman.
Frederick Taylor.
John F. Pupke.
J. ‘H. Heroy.
G. A. Partridge.
Samuel W. Gale.
M. Riley.

G. Tuckerman.
No. 40.] 675

Friday, June 17, 1898.
M. M. Z. Greene.
Frederick Taylor.
John F. Pupke.
J. H. Heroy.
T. O’Donoghue.

Saturday, June 18, 1898.
M. M. Z. Greene.
Frederick Taylor.
J. H. Heroy.
G. A. Partridge.
J. West Roosevelt.
Samuel W. Gale.
M. Riley. ~

Monday, June 20, 1898.
Frederick Taylor.
J. H. Heroy.
G. A. Partridge.
J. West Roosevelt.
Samuel W. Gale.
Alice Adams.
T. O’Donoghue.

Tuesday, June 21, 1898.
Margaret C. Lawrence.
Frederick Taylor.
John F. Pupke.
H. Potter.
G. A. Partridge.
676 [ ASSEMBLY

Wednesday, June 22, 1898.

M. M. Z. Greene.
Frederick Taylor.
H. Potter.

G. A. Partridge.

Alice Adams.

M. 8. Even.

Thursday, June 23, 1898.
Margaret C. Lawrence.
M. M. Z. Greene.
Frederick Taylor.
H. Potter.
T. O’Donoghue.

Friday, June 24, 1898.
Margaret C. Lawrence.
M. M. Z. Greene.
Helen W. Bound.
Frederick Taylor.
H. Potter.
Mat Riley.

Saturday, June 25, 1898.
William Simon.
Margaret C. Lawrence.
M. M. Zz. Greene.
Frederick Taylor.
H. Potter.
G. A. Partridge.
No. 40.] 677

Sarah A. Wilcox.
T. O’Donoghue.
Mat Riley.

Monday, June 27, 1898.

Margaret C. Lawrence.
M. M. Z. Greene.
Frederick Taylor.

H. Potter.

Alice Adams.

Tuesday, June 28, 1898.

Margaret C. Lawrence.
M. M. Z. Greene.
Frederick Taylor.

H. Potter.

J. West Roosevelt.

Alice Adams.
Mat Riley.

G. Tuckerman.

Wednesday, June 29, 1898.
Jobn L. Hoffman.

Margaret C. Lawrence.
John B. Leech.
Frederick Taylor.
John F. Pupke.

H. Potter.

Philip Strobel.

G. A. Partridge.
yr 678 [AssEMBLY

Sarah A. Wilcox. 1
Mat Riley.

4G. Tuckerman. i

Thursday, June 30, 1898.
Mehettable Peck. )
Margaret C. Lawrence.
Frederick Taylor.
H. Potter.
Philip Strobel.
G. A. Partridge.
J. West Roosevelt.
Mat Riley.

G. Tuckerman. |

Friday, July 1, 1898.
Margaret C. Lawrence.
Frederick Taylor.
H. Potter.
Louisa Ward Terry.
Sarah A. Wilcox.
Mat Riley.

Saturday, July 2, 1898.
Mehettable Peck.
William Simon.
Margaret C. Lawrence.
Frederick Taylor.
H. Potter.
L. W. Terry.
Alice Adams.
Mat Riley.
G. Tuckerman.
No. 40.] fs 679

Tuesday, July 5, 1898.
Margaret C. Lawrence.
H. Potter.
J. West Roosevelt.
Mat Riley.

Wednesday, July 6, 1898.

Howard Potter..
J. West Roosevelt.
Mat Riley.

: Thursday, July 7, 1898.

Margaret C. Lawrence.
George R. Lansing.
Howard Potter.

Mat Riley.

Friday, July 8, 1898.

Margaret C. Lawrence.

H. Potter.
Sarah A, Wilcox.
Mat Riley.
Saturday, July 9, 1898.
H. Potter.
Mat Riley.

Monday, July 11, 1898.
John L. Hoffman.

Margaret C. Lawrence.
H. Potter.
Sarah A. Wilcox.

_ Mat Riley.
680 [ ASSEMBLY

Tuesday, July 12, 1898.
John L. Hoffman.
Joanna C. Foley.
Margaret C. Lawrence.
H. Potter.
Sarah A. Wilcox.
Mat Riley

Wednesday, July 13, 1898.
John L. Hoffman.
Margaret C. Lawrence.
M. M. Z. Greene.
H. Potter.
Sarah A. Wilcox.
George R. Lansing.
Samuel W. Gale.
M. 8S. Ewen.
Mat Riley.

Thursday, July 14, 1898.
John L. Hoffman.
Margaret C. Lawrence.
H. Potter.
George R. Lansing.
Samuel W. Gale.
Mat Riley.

Friday, July 15, 1898.
Margaret C. Lawrence.
John B. Leech.
H. Potter.
George R. Lansing.
No. 40.] 681

Samuel W. Gale.
M. 8. Ewen. ,
Mat Riley.

Saturday, July 16, 1898.

William Simon.

M. M. Z. Greene.
H. Potter.

George R. Lansing.
Samuel W. Gale.
M.S. Ewen.

Mat Riley.

Monday, July 18, 1298.

Margaret C. Lawrence.
M. M. Z. Greene.
Helen W. Bourd.

H. Potter.

G. A. Partridge.
Franz J. Hotop.
George R. Lansing.
Samuel W. Gale.
M.S. Ewen.

Mat Riley.

s Tuesday, July 19, 1898.

¥

M. M. Z. Greene.
Helen W. Bourd.
John B. Leech.
H. Potter.
Franz J. Hotop.
682 ; [AssHMBLY

George R. Lansing.
Samuel W. Gale.
Mat Riley.

Wednesday, July 20, 1898.
M. M. Z. Greene.
Helen W. Bourd.
H. Potter.
P. Strobel. ; .
G. A. Partridge.
_Franz J . Hotop.
George R. Lansing.
Samuel W. Gale.
T. O’Donoghue.
Mat Riley.

Thursday, July 21, 1898.
John L. Hoffman.
Joanna C. Foley.
Margaret C. Lawrence.
M. M. Z. Greene.
H. Potter.
G: A. Partridge.
Franz J. Hotop.
George R. Lansing. ¢
Samuel W. Gale.
T. O’Donoghue.
Mat Riley.

“Friday, July 22, 1898.
Helen W. Bourd.
H. Potter.
No. 40.] 683

Franz J. Hotop.
George R. Lansing.
Samuel W. Gale.
Mat Riley.

Saturday, July 23, 1898.
Howard Potter.
J. N. Hegeman.
Franz J. Hotop.
George R. Lansing.
Mat Riley.

Monday, July 25, 1898.
Helen W. Bourd.
H. Potter.
J. N. Hegeman.
Franz J. Hotop.
George R. Lansing.
Samuel W. Gale.
Mat Riley.

Tuesday, July 26, 1898.
Helen W. Bourd.
Franz J. Hotop.
George Steck.
George R. Lansing.
Mat Riley.

Wednesday, July 27, 1898.
John B. Leech.
Philip Strobel.
Franz J. Hotop.
Geo. Steck.
684 [ ASSEMBLY

J. West Roosevelt.
George R. Lansing.
Mat. Riley.

Thursday, July 28, 1898.
J. N. Hegeman.
Franz J. Hotop.
George R. Lansing.
Samuel W. Gale.
Mat. Riley.

Friday, July 29, 1898.
John B. Leech.
J. N. Hegeman.
Franz J. Hotop.
George R. Lansing.
Mat. Riley.

Saturday, July 30, 1898.
Franz J. Hotop.
George R. Lansing.
Samuel W. Gale.
Mat. Riley.

Monday, August 1, 1898,
Franz J. Hotop.
George R. Lansing.

Tuesday, August 2, 1898.
J. N. Hegeman.
Franz. J. Hotop.
J. West Roosevelt.
George R. Lansing.
No. 40.] 685

Wednesday, August 3, 1898.

F. J. Hotop.

J. West Roosevelt.
George R. Lansing.
Samuel W. Gale.

Thursday, August 4, 1898.

John B. Leech.

L. Ward Terry.

J. N. Hegeman.

F. J. Hotop.
George R. Lansing.
Samuel W. Gale.°

Friday, August 5, 1898.

L. Ward Terry.
George R. Lansing.

Tuesday, August 9, 1898.
George R. Lansing.

Wednesday, August 10, 1898.

George G. Haydock.
Samuel W. Gale.

Thursday, August 11, 1898.
George Steck.
Francis M. Harris.
George R. Lansing.
Samuel W. Gale.
686 [AssmMBLY

¢

Friday, August 12, 1898.
Philip Strobel.
Samuel W. Gale.

Saturday, August 13, 1898.
Austin W. Winn.
Samuel W. Gale.

Monday, August 15, 1898.
Austin W. Winn.
George Steck.
F. M. Harris.
George R. Lansing.
Samuel W. Gale.

Tuesday, August 16, 1898.
John N. Smith.
A. W. Winn.
George G. Haydock.
George Steck.
F. M. Harris.
George R. Lansing.
Samuel W. Gale.

Wednesday, August 17, 1898.
John F. Pupke.
John G. Smith.
A. W. Winn.
George Steck.
J. West Roosevelt.
George R. Lansing.
Samuel W. Gale.
' No. 40.] 687

Thursday, August 18, 1898.
A. W. Winn.
Ann E. Husted.
George R. Lansing.
Samuel W. Gale.

Friday, August 19, 1898.
A. W. Winn.
George G. Haydock.
Ann E. Husted.
George R. Lansing.
Samuel W. Gale.

Saturday, August 20, 1898.
A. W. Winn.
Eliz. Burkhardt.
George G. Haydock.
George Steck.
George R. Lansing.
Samuel W. Gale.

Monday, August 22, 1898.
A. W. Winn.
Ann E. Husted.
George Steck.
J. West Roosevelt.
George R. Lansing.
Samuel W. Gale.

Tuesday, August 23, 1898.
A. W. Winn.
Eliz. Burkhardt.
688 [AsspMBLY

Ann E. Husted.
F. M. Harris.
Sarah A. Wilcox.

Samuel W. Gale.

Wednesday, August 24, 1898.
John G. Smith.
A. W. Winn.
Eliz. Burkhardt.
F. M. Harris.
Samuel W. Gale.

Thursday, August 25; 1898.
John G. Smith.
A. W. Winn.
Eliz, Burkhardt.
F. M. Harris.
Sarah A. Wilcox.
Samuel Ww. Gale.

Friday, August 26, 1898.
Albert Guerin.
John G. Smith.
A. W. Winn.
F. M. Harris.
Sarah A. Wilcox.
J. West Roosevelt.

Saturday, August 27, 1898.
John G. Smith.
A. W. Winn.
, Sarah A. Wilcox.
J. West Roosevelt.
No. 40.] 689

Monday, August 29, 1898.
John G. Smith.
A. W. Winn.
Sarah A. Wilcox.
J. West Roosevelt.

Tuesday, August 30, 1898.
A. Guerin.
John G. Smith.
A. W. Winn.
J. West Roosevelt.

Wednesday, August 31, 1898.
A. Guerin.
John G. Smith.
A. W. Winn.
J. West Roosevelt.

Thursday, September 1, 1898.

John G. Smith.
A. W. Winn.
J. West Roosevelt.

Friday, September 2, 1898.
A. W. Winn.
Eliz. Burkhardt.
J. West Roosevelt.

Saturday, September 3, 1898.
John G. Smith.
A. W. Winn.

44
690 [ ASSEMBLY

Tuesday, September 6, 1898.
A. W. Winn.
George G. Haydock.

Wednesday, September 7, 1898.
A. Guerin.
John G. Smith.
A. W. Winn. \
L. Ward Terry. |
George G. Haydock.
Sarah L. Coit.
Ann E. Husted.

Thursday, September 8, 1898.
John G. Smith.
A. W. Winn.
Sarah L. Coit.

Friday, September 9, 1898.
Sarah L. Coit.
Ann E. Husted.

Monday, September 12, 1898.
John G. Smith.

Wednesday, September 14, 1898.
John G. Smith.
George G. Haydock.
Ann E. Husted.

Thursday, September 15, 1898.
John G. Smith.
George G. Haydock.
“No. 46.] 691

Friday, September 16, 1898.
John G. Smith.
Tuesday, September 20, 1898.
George G. Haydock.

Wednesday, September 21, 1898.
George G. Haydock.
Sarah L. Coit.

Friday, September 23, 1898.
‘Sarah L. Coit.

Saturday, September 24, 1898.
L. Ward Terry.
Sarah L. Coit.

Monday, September 26, 1898.
L. Ward Terry
‘George G. Haydock.

Tuesday, September 27, 1898.
aL. Ward Terry.

Wednesday, September 28, 1898.
AL. Ward Terry.

Thursday, September 29, 1898.
iL. Ward Terry.
Sarah L. Coit:

Friday, September 30, 1898.
‘“L. Ward Terry. :
Ann E. Husted.
692 [ ASSEMBLY

Saturday, October 1, 1898.
L. Ward Terry.

Monday, October 3, 1898.
L. Ward Terry.

Tuesday, October 4, 1898.
Philip Strobel.
L. W. Terry.
. Eliz. Burkhardt.

Wednesday, October 5, 1898.
Philip Strobel.
L. W. Terry.

Thursday, October 6, 1898.
John G. Smith.
L. W. Terry.
George G. Haydock.

Friday, October 7, 1898.
L. W. Terry.

Saturday, October 8, 1898.
L. W. Terry.
Sarah L. Coit.

Monday, October 10, 1898.
Albert Guerin.
Philip Strobel. :
Sarah L. Coit. ’
Ann E. Husted.
No. 40.] 693
Tuesday, October 11, 1898.

A. Guerin.

Wednesday, October 12, 1898.
A. Guerin.
S. L. Coit.

Thursday, October 18, 1898.

A. Guerin.
S. L. Coit.
Friday, October 14, 1898.
A. Guerin.
James Saxton.
8. L. Coit.

Caroline Westheimer.

Saturday, October 15, 1898.
A. Guerin.

J. Saxton.
S. L. Coit.

Monday, October 17, 1898.
A. Guerin.

8. L. Coit.

Tuesday, October 18, 1898.
A. Guerin.
James Saxton.
*- Philip Strobel.
8. L. Coit.

Caroline Westheimer.
694 [ ASSEMBLE

Wednesday, October 19, 1898.
A. Guerin.
James Saxton.
Philip Strobel. i

Thursday, October 20, 1898.
A. Guerin.
James Saxton.

Annie C. Unger.

Friday, October 21, 1898.
A. Guerin.

James Saxton.

Saturday, October 22, 1898.
A. Guerin.

James Saxton.

Monday, October 24, 1898.

James Saxton.

Tuesday, October 25, 1898.

James Saxton.

Wednesday, October 26, 1898.
James Saxton.
Annie C. Unger.
Philip Strobel.

Caroline Westheimer.

Thursday, October 27, 1898.
A. Guerin.
J. Saxton.
Annie C. Unger.
Philip Strobel.
No. 40.] 695

Friday, October 28, 1898.
A. Guerin.

James Saxton.
A. OC. Unger.
Philip Strobel.

Saturday, October 29, 1898.
A. Guerin.

James Saxton.
Annie C. Unger.
Philip Strobel.

Monday, October 31, 1898.
James, Saxton.
Annie ©. Unger.
Philip Strobel.

Tuesday, November 1, 1898.
John F. Purple.
A. Guerin.
James Saxton.
Philip Strobel.

Caroline Westheimer.

Wednesday, November 2, 1898.
A. Guerin.

J. Saxton.

Thursday, November 3, 1898.
John F. Pupke.
A. Guerin.

J. Saxton.
696 [ ASSEMBLY

Friday, November 4, 1898.
John F. Pupke.
A. Guerin.

J. Saxton.

Saturday, November 5, 1898.
John F. Pupke.

Monday, November 7, 1898.
John F. Pupke. ”

Wednesday, November 9, 1898.
John F. Pupke.

J. Saxton.

Thursday, November 10, 1898.
_ John F. Pupke.

J. Saxton.

Friday, November 11, 1898.
John F. Pupke.
J. Saxton.

Caroline Wertheimer.

Saturday, November 12, 1898.
John F. Pupke.
J. Saxton.
A. C. Unger.

Caroline Wertheimer.

Monday, November 14, 1898.
John F. Pupke.
J. Saxton.
A. C. Unger.
No. 40.] 697

-

Tuesday, November 15, 1898.
John F, Pupke.

J. Saxton.
A. C. Unger.

Wednesday, November 16, 1898.
John F. Pupke.
J. Saxton.
A. C. Unger.

Thursday, November 17, 1898.
James Saxton.

Monday, November 18, 1898.
John F. Pupke.
698 [AssEMBLY

SCHEDULE 2A.

INVENTORY APPRAISERS.
J. J. BUTLER.

 

   

   

   

 

 

 

 

 

 

 

   

 

   

 

Month. 1894. 1895. 1896. 1897. 1898. 1899,
JADUWATY® sciweacss eneeniwer een ae 7 26 18 31 12 20
EGDruary® scvcidceneananipegineaarsacieets 16 17 23 11 12) sean
March ... 11 27 29 22 18
April 18 29 27 42 22
May 27 23 23 19 15
June es 16 14 48 22 35 7
ADIT D9. cs.ftesi shone ejaiosiaccious vetvalsys eter siolaveas 22 26 18 22 1B ie siasdacussa
AUSUSt. arccnic sone eaeaaee wlacesecaialasenvesboneot 5 4 13 7 6 ssweeras
September z 12 5 18 15 16
October: sccsiaccs aes ceoaeiewamees 13 18 21 35 42
November «sosissacs acewnannges va vee 22 25 al 22 12 ....
December 32 20 25 22 39
TOtaL a sxsernidecarn amit, sesacarsie 201 234 284 210 243 20
RECAPITULATION.
; 20t
234
284
270
BOBS evteis cia sreusreine red atead een ebipubsty aeusiavessiecedafadeneateve i 0A ay BAW asm ean Carew yam o anata aiwanaoar dare wiatdsee 243
ad reissues i ‘ 20
Otel is cia usirecestaneass e-otvasia scapvenns tate oie ana nate dateiaisie 3 HispmoMmatameeneennmamsoreews L252
FRED H. CHAPIN.
Month. 1894, 1895. 1896. 1897. ” 1898, 1899.
0 25 14 0
‘asicinwas 16 17 5
Mareh sscasedensaee anda taecttincsn 3 31 22 0
10 22 20 6
21 18 18 3
16 15 40 6
July ....... 12 19 13 3 O cceseees
BUZUBt ccesevicceserveriiecnunnamasees 5 9 T 2 £ sete
September 13 6 lv 1 0
October 7 14 12 0 2
November . 20 20 6 0 De cieteeiinis
DECRNBEE .cehinviesavacares werent 25 17 5 3. Os inseerecaes
MTOtaly a .cosutetiacuennsiecass saerdaaierervigte Pe 132 212 191 29 14 1

 
No. 40.] 699

RECAPITULATION.

 

THOMAS E. ARNOLD.

   

 

 

Month. 1894. 1895. 1896. 1897. 1898. 1899.

January 0 0 2 30 8 15
February ‘ 0 1 0 7 5 ag

Marebl piv ccinssignngss tonmemynneign Sacre 0 0 1 20 AB: cscsaratacainee

0 1 1 41 AB > sissjeisiatsinie:

0 1 1 15 13. aeiesrenie

0 1 0 17 84)- cineesey a

0 3 3 18 BD. a sles cie

0 2 0 5 GS istsinmsciics

0 1 3 10 1D ssichcciisreriss

0 0 6 36 88° siserriars «

1 1 1 24 15) sesnsaee

0 1 16 19 06) saneasey

TOtall. scasmaiiani dus aceereasnnicnins site 0 12 44 242 206 15

 

 

JOSEPH F, ARNOLD.

 

 

 

 
 

 

Month. 1894. 1895. 1896. 1897. 1898. 1899.

January 0 1 1 0 0 0
February .... 0 3 1 0 2 saxceving
March ........ Stgnastanhcewets sear 0 6 1 0 0) saesiens
0 3 2 0 O awyeeias

1 1 1 0 D cancepen

6 1 0 0 Oe xaveae a

JULY aac. cwoeeesresveensss wreeenianens é 1 0 0 0 OD ccneeaiones
August ... 2 5 0 0 0) svaneane
September 1 1 0 0 O° csr
October .ji.cesscseaessiweesvicnaca siackinea 1 4 1 0 0: Ne ctiisicaw
November .. 3 2 0 0 © sswrseny
December iol dase see ee eRe 0 0 0 0 DO esnisies .
Total. cccvainiseaisis sucoeaaiionne acai 15 27 7 0 2 0

 
700 [ASSEMBLY

, RECAPITULATION.

ray
oO
©
on
ne
ompoan dt &

TOCA sssesciasaians sis eatayevn taints sieiar esd ake jacara aig aalgteratera 3 ys aaeare bisids pies erocdecaynots fo aiere ae ara eines 51

 

 

GRAND TOTAL.
Va: Te Butler ceisisisisssecissicnniacineitte sa se sawereinianiels aeiginigeieyy o's einaiats sbstiace st wtoeenewe  y20e
BH. Cha plticcageees ceaugcag slave isis Marcloibrataletes avletadiaetbade diets asiarnyarero eg eiets csieeiee valnaiseeeie 579
T. EB. Armold.......ccsecceeees gahece rene pases vimanas a Ve ARERR HiNeaiee ROME eI 519
J. F. Arnold,............. ISN ok si eawaeet SHS Sh Ah cea RMA AMIS eis of SEAS. wae 51

 
 

 

 
No. 40.] 701

SCHEDULE 3A.

 

  

 

 

 

 

 

Date of
final submission. Name of Estate.
1893 Joseph S. Monell.
1894
Jan. James Monteith.
March 16 Moses A. Slaven.
ADP: [Se giicceizcrsace dcacveseie George Smith.
eRe aac cee's en Eliza Harnecke.
Mies. siaitesntaseherosaoitts Emma T. Rawson.
BLT ontaseinenstaant etre Hugh McMahon.
May Fsxesacy weeeeees M, Joachim.
Mary F. Westervelt.
D).. sieis sinkoieabts «. CG. A. T. Rice.
Dense .63 eae ada Hugh McMahon.
ee ca nin due G James Bowen.
. Eliza D. Pye.
wale ee aeeda aces J. Bruce.
Bhicreisae setitans .. H. F. Parsons.
1896.
Jan. AUS said. srosaieeasehaauaets J. Cameron.
March 5.......0..0065 E, H. Elias
Seissaltiaitss neat George T. Elmer

. Richard J, Clarke.
William M. Comyns.
B. Richardson.

A. Weinstein.

  

 

 

 

 

  

29 cwech tt pounds J. Dewsnap.
May Canaan Orlando Potter.
Miaserctneacausteieleat -. F, M. Viles,
1G uncreveragrrncacens J. McFarlan.
July D svain aeaseas sieves ain W. H. Kane.
Sh teticeeeree g D. Perla.
1D viersravas cisnieanweaya N. Gayer
1G. se aaetenee M. J. Plumb.
Deegan sue pedaaausashaiars A. Duckgeischel.
DO b se sccaucndaedinn Cc. L. Booth
we Tasnbdtnnatac ata aidan M. K. Peaslee.
Sept. 17 osacmariwscanc C. Post.
Advised beso Augustus M. Purdy.
Oct. 1.............. Francis Hathaway.
didi aeetare eines M. Rober.
NOV, 26iicceccasmeacis James Philp.
2esssa axe vo... Alvah Hall,
15... .. ©. R. Baldwin.
HD | aniasitindemned Cc. W. Frey.
702 [ASSEMBLY

     
   

Date of

final submission. Name of Estate.

1895.
July 28.......065 .... Wheaton Bradish............. ate Sarees ae eRe MAEMO REO eT

1896.
Jan Bhervanwecineweas James DOran....cccisecececcreees aan ssataieee ifwieie Saas isannerata Ges, wine cieue é
Feb. Ai acisias wil nae «. P. Charles Cole........ aap sainonsisiared ai

-. J. W. Warrin... wagicndisasartere sc
give is Me SUVONM ads 24 savinwnswesais arcane 24 eaten

 

 

 

  

   

 

 

 

 

    

 

£ WSaiarecasdeawen B. Maritch........... saercarmararaes aa
Feb.
APPil: “To csdgacsqecses 5 in ...
a veveusqanaibsstonaveieae H. Adams ...........
HA data tehah neste J. J. Million ..... Sandeeeeee sleet dominant 3 eeeaneaeeaes
SS SulhciaaG se Wheaton Bradish ..... la Sod “ace Bye tolaavavaraie in aitieinidcdianard eattieroiniarers
LOS icles nie Ci We, te y’ candasscanitasnncwae tachonmemeernentawueiad coneadens
_— sistenstatvasetasee- alee Bg Die GAS: tack desin.sinisjsiansta seats, ge sie ie eistein nidralesad vat guaasazateints egies dees aiaibre
——"  ahecwaiiabes M,. Hibbitt: cscs os dc cnemsanewn ss veces eaens qeaeielasres Ferrets ities
=F ihedenninns ... Richard E, Stederoth ...........6. soapnniuisatadas te xe alah trig
21% 4s ee rmanncs M. Stuerhof wove ;
DA eaaracd Cerin By TAY ONE 2 iste i aa seh aasiel sie te Frage SEONG aisitsartipcelee iy aie we Basa
May
od Riaeereauasines Thomas. O’ReiMy? oss céseneanws se csce sawn cisie anne teens’ veces
a vein gs oindesiaseuaints Bi 1G OP BVICM giaivis sig.cis stevciabarei ies wioriweeesee satis Mama age erect Hien
June 9.............. Catharine Tracy ......e0.ccceeee ei siataieeas Fark tus Baul smtme meat
pay we er ees A. Halstead
Bi. “BD sox apecestanarsers He AVASOM (3 siwisiticncadaetnogecusay oe Se 50 aeamdionaiee

 

 

BO ia ste Nees ecattiians Ais) TRACK oe sceaceteve Pat bad ancainw paresis Ssanarnsd eh Suaiatove lac hudediises Aaasy sataie sia a
Tilly: Bessisuesie .. Benjamin L. Brigg ....0c.cccceeecceceeececesesereeseees anu
OB aad isis We Rees eave Charles: Devlin -sciiaise ccsianecuseies s0 4 dee swaineia oe! gjgidbaveteieiacsiin .
Co balehtezemren a aed James Devanney ...... asrasies ceeeeeeecees
_—_— «eee Louis B. Binnsse. ... Hib ciaiassisveAUesa Sep waeie SIS OY
Sle scinisian teens Buchanan infants ......ccccscces cee seen eeen evens cianeeeevenes

 

—_—_— steeeeeceeeeee So Patterson .occeesseeeeeeeeee aiaceaaea- oi hw enanunrarchora loin adie. bie aonb Se

92

27
No. 40.] 703

 

 

 

 

  

Date of
final submission. Name of Estate.
1896.
Oct.
ab Se tae M,. Goldsmith .....
LO sirscetsieisiediieasi se Ble RIND: os reaisscsdcota on dis stseinipadow sure oereiaesionisie ee 7
SSS aatealene eanwaie N. Fitzgibbons ............ aisielaiaiwiee a Srasen sor angeie: byayesase ave etecanajm Zeiss te
203 ssnsnatien se euve W. Bloomfield ..
SSS aw Ha Sa gaia De MAMOP canicisisiace
2 Usitseigiet sib vealopaave M. Samuels ..........
SS oeag an oe aeanet Christian Koch
BO buen sakaneces P. J. Gearns ..
lhe eee e eee M, A. Gearns
cece eee M. A. Easton ......ceeeeee eee acon dca ge i
SS areiialiiaeeenaie William Ivison ...... ec cece eee ee eee ac
Dec. Be css tensraverer sion Emma L. Nones
Whee eric aiigiuss ations Antoine RuPPANeL ....... ec ceeeeeeeee
a AWewaennas fox s USEC RICE. 4 gi cesanseorentets
11.. 3 . Eugene Kelly .
Si bwetae ee George Jones ..........0065

 

 

Sdactanbasteiers Ge os 'GEOPE ES: JON OS: eva cincineieieied cinced &: soeicveg ae vie ei vaaeanua roca taluemaraed
GeOTZe: JONES: vaiiciescneis 54 Meee areanwuee sa deaiaeain disithese le Nie teiniarscn
. Catherine Garbini ...
Leo Koch ..........+6-
Bridget: MCCabe' ssa siciaws ap eriscwaiseiieie:s agis@inanieinaewecamma nies
Anton Deutsch ...

   

eee Taye Fiecsee Margaret: MUlCAhey 2.3. se..ssscarteiiarie deiseincien 90.03 ba ga ceinyaren
ABE sesagcivista ved aistecesa Henry Kleinknecht ............005+
Sebi elemnroeeawrsre s Joseph Colwell .........+...00e nie
ena ieta tate Naser H. Bohlen, Sr........... asGistealeiess Stycte Gi elv erase Wace
Ca Sty asiis a jassieveave Emily K. Davis ........ steresiaes a Galaeginy ds emaacdars miele dtaversayanceds
scr ose niateitaa ++. Emily K. Davis ........+. ‘A ae ie
sealaislas Sayeed wes Blizabeth) Gies’ s.cescieade ar as enewmaiasrs caeesieke sees
Spssstofe Gir Bieneianetea® LEON A DDOCE: so. c:s sieisisiere cicisie of sins aisigrsididininry tie arwininisiv ares ciaed sieralaieiere
aridaau aye lacaeevansesie + George W. Bloomfield ....... ccc cceeeecen cee nett entenenaeens
ii tihea Read aneraete George W. Bloomfield .
siaiaietshatata's Maiesen Charles Henry Trask ............0005
Hugunand easing Barbara Metz ....
s Rmeekas been Jane A. Dwyer ...
ances .eeeeee John §, Aitkin
oa 2k Ganeelnedes SlegMund AHrTeNAt sevice cccesndrs saciomewise-cieweisiees ace ve veisaee
John Walter ......
Hermann Koehler ..

 
   

  

 

 

John Crosby ....cs.sseeeeee wea dateeibieks Save spi dcigninw tasers yx.
sie Ae sited TRVIDE: IPAD US icuayaaaide dean dc seaenesoeraeeGaetes deasanneseees
wiealeis anaes 6 Patrick: J. HACK ey: ois cciceiais ge aiedis wewwies en wa omitcisnawres waisiawitasie's
1896.
Dec,

ae Mi ae Sata James Wallace. csc sé va eves vecwics 06 oh aeewwenss ewes

704 [ ASSEMBLy

CONTESTED WILL CASES.

Barbara Schmiederer.

Mary E. Barbineau.

Russell Myers.

Jane Daly.

Henry B, Brant.

Zefita Heyward De Rohan Chabot.

MISCELLANEOUS.
Mary M. Smith.
Augustus M. Purdy.
Andrew Buhl. -
Simon B. Marks. .
Wheaton Bradish. -
Olivia Phelps Atterbury.
William Mitchell.
Catherine Nolan.
Hiram Anderson.
Alfred Fogarty.
Belmont Corn.
James Ryan.
Michael Dreelan.
Albert A, Johnson.

bic ouleoeeib. tecdubieed William Campbell ............. 6c ccc cece cence ee enn reer enees 4
seco Tiocs luce ebay Howard Cy Con nd occe cages: ress sie winwauerecsions v0 0.9.99 seco ech nesesnien 22
ahatanat sieve bodes Barbara Stumm oscciscasasiawawewe vee canien oe ee ve aasaieainse aeewe 69
quar auiaariegs TOM: MeCauley® is sieisiciiosicrsis sinstiee oo oy OHNE ED Mees RSERerinser erence,  SB=KF
CRahemaauie« Bugene Peterson. ee: xc 24 caraaes nesemare ne sartoawanesaaninnns i

 

MISCELLANEOUS.
Arthur W, Sander.
Camille Boulanger.
Catherine Mahon.
John D. Lawson.
Elbert L, Burnham.
Patrick Trener.
Joshua B, Shaw.
Bernard Cassidy.
Louis Kaufman. ; ‘
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No. 40.] \

705

SCHEDULE 5A.

SPECIAL GUARDIAN ACCOUNTINGS—GILBERT W. MINOR.

Days,

* Number. material parts.

1894 .
1895
1896
1897 .
1898.
1899; January? casweisi sasewsuraee Wastes

 

 

9
28
61
47
61

4

67

291°

452
515
543

Hours.
32
175
67

21714
36

Fees.
$695 60
3,535 00
5,165 00
5,705 00
6,445 00

440 00

 

Ota, scavissiatesroussiatewiae renin

190

1,868

bag

$21,985 00

 

Number of appointments as special guardian, upon which decrees have not yet been

entered:

1894 ......-.
1895
1896 ..
1897
1898

 

 

SPECIAL GUARDIAN ACCOUNTINGS—GILBERT W. MINOR.

Decree.

1894.
January ......... vice les ayacorsauscesoes aia adys Gv pakoaatdee :

February ...c.cececcecsecesceseeees
March .

   

July
August
September
October ossswyecacwscmestseasas
November ...........55 Bicidin Siena oa
December ...

 

  

wer eeeeee

 

Number.

 

Days,
material parts.

33
10

eee e ce esceocnee

13

Hours.

 

eee ceees

eee reerene

 

Fees.

 

$100 00
65 00
50 00

230 00
75 00

175 00

 

Total ........

Deemer emer eereneensceneene

67

32

$695 00

 

45
Decree. Days,
1895. Number. material parts.

706

Hours.

January .... L. eeseseinimecee  kaeeasesls

February ... 0 ssesscoe cae iaisiaiete/ eevee

 

March ...... 3 86 veeereseee
Br ainenees 2 TE vssanaeven

JWY sw cesses
August ......

October .....
November...
December ...

20

3 59...

3 2D! ssvarereistaseeives

4 G2). wiaesttawans:
September .. 2 IB) sheiecarenys

1

5

4

 

QT vcevencsve
20 cescescecs

350 00 ... -
650 00 Time not found in 2 cases,

125 00 ~«....

 

Total .... 28 291 ..

$3,535 00

 

[ASSEMBLY

 

ee eee ne ween ee etre ence eee

: SPECIAL GUARDIAN ACCOUNTINGS—GILBERT W. MINOR.
Decree.
1896.

January
February ........
MALO “scnarcndisainiaavaisarennd
April ..
May sssceccioees
June .....e. 0:68 grea aero aieine: tees alates oie Weie-aiwies
IULY cass aoe sonnei
AUBUBE! osiewersewe ase
September obec ec en cee eencenscecons
October ...sccceessecccees
November scswisivs,
December ..

 

  
  
 

 

  

 
  

Days,

Number. material parts.

1

BNO NDA AN pb

eee eeres

8
8

5
25
49
82

43
7
121
26
30

63
62

Hours,

62
‘113

seca eeensoeee

Fees.
$50 00
125 00
760 00
670 00
425 00
55 00
1,330 00
350 00
300 00
630 00
470 00

 

DN bast reniscenece

Decree,

1897.

TADUALY ayownweniaeeerisiecsawuders aie san
PQPVUAIY nana ccsvsesevva
March ......
BOT cxtetensescee

 

 
  

US er ecadialin paces

   

September vais sscesssnowreuwsedereseeevesns
October’ vas iwassenpiuvvicesaues-ssaneccriacees
November ..........
December ...........c.cccseccuscecscueecs

 

Total

POO e eee se es weeeeeeneeeeneeeanens

61

452

Days,

Number. material parts.

ene ecees

ann ew Oo mE

s

~
a

43
10
64
34
16
8
32
120
35
48
105

515

175

Hours,
22

ee eeenees

45

67

$5,165 00

Fees.
$500 (CO
100 00
630 00
340 00
160 00
270 00
820 00
1,050 00
335 00
480 00
1,520 00

$5,705 CO
No. 40.] - 107

SPECIAL GUARDIAN ACCOUNTINGS—GILBERT W. MINOR.
‘Decree. Days,

1898, Number. material parts. Hours. Fees.

SMADWALY  siecadcind duvudarsmujearwnawiedanwacmdnse 3 18 swiseasorne $175 CO
Hebruary siesscesacier yatncnamenaseaeauaes 2 Ee gnats 150 00
March ..... 62 20 730 00
April C8 saneneveve 765 00
52, sineaisisan ae 520 00
124 eesiesies xia 1,215 00
OF tiwasnaees 650 00
20) Sirsisccrasesiacs 150 00
7 113% 545 00
43 14 475 00
15 13 825 00

Shore eaten 57 245 00

 

July ...
AUSUSE. sacsevisconsin asumaecaneeseqswen rey
September ....ccssesee veceee heaiaywretsniaieian rae

 

ANOVEIIDER® cic aiviadirsdia snercinneacenes widladmiateves .
December sse0.0.+ ase aclarakahapsiorsis aistafates is dior

op wor &® DY Ff OR OD

 

TOlAl secnmursseeew Serre ee exriaas 61 543 217% $6,445 09

 

Decree. Days,
1899. Number. material parts. Hours. Fees.
MANUALLY: ciedicis es aiosicaypivos. vanes a4 0 gis Goieie A ‘sigsies Sanepeeeciens 36 $440 00

 

* \

SPECIAL GUARDIAN ACCOUNTINGS—REGINALD H. ARNOLD.
Days,

Number. material parts. Hours, Fees.
1894 ....... ace: ste Sia ordiosarn aie eteiaibverd avuigiatoversrareyeiass A. Gsaisasepmaisremanes 95% $320 00
BOD: aisviois nib eva sin inavs ovecsvaicianatciuiatersiache aberdyeisatecslacera 8 11 69 370 CO
1896 ...... albisteiedieie so wresonsior wide QerameRRaees's 16 25 280 840 (CO
ASOT estawsscuansonnemsenes scttawalosisietowreencaciss: 29 56 427 2,605 00
AIB98: “eeerepinaiay recnreensias Bae ale ceisitiet nas apsiviteseisis 24 89 466 3,090 00
1899, JANUATY ...ecccesecccceseneevseees sae qT 4 191 1,395 00

 

Total) sasdanciatiositssugaienusmenaceesede 88 185 1,528% $8,620 00

 

Number of appointments as special guardian, upon which decrees have not yet been
-entered:

 

aroerins ss ahayaiae Gia alse a alate eieelsiaieiy ates Quis vie eeRNRIeSateN SN eRiNS 3
OCT UCI EI Te OTIC ERIC IC Ora SCR TS Ma 2
tain ot rn fw? idcojn 91 asia ld obia\ ois ini bayeie'af0lelu in 'o)oyarete Siete wrdssieelelw eicveie aya sinters 4
1898 ..... iin nila (Ave seve 'oiat bVevehmniao ate ayer eine Se ee ie aiadeaiaia ein aseinsieleie are piedie sien eipielesinsuaics 3
1999;, January” serwirmnccimsusacarenssiesevicwssanmay coeaumat ve deaneoaadia wer sinameaaeuee 3

 

 

*Appointed, but does not seem to have acted.
SPECIAL GUARDIAN ACCOUNTINGS—R. H ARNOLD.

1894,
January .......
February .....
March .....

 
 
  

July .
August .......0.
September ..........

 

see e eee erence neeneen eens

 

 

Number.

L ncsceveceeseceos 14

Li csccecccesscnes 14

708

Days,
material parts.

ee ry

Hours.

6744

[ ASSEMBLY

Cette eee e cette eee ees

  

$250 00

ee ee ee ee ee ery ae
cee eee emreerereee seneserene wt eee reece
eee e eee ce teens eee n ee ees waceerecenne

50 00:

soe cancers eece

20 00-

 

$320 00.

 

 

March ....... o Se siacabeiek ares asso ease vette ao

August
September ..
October
November .......... aieemtrdee sivaieie Curate avery

 

 

Total .....

SPECIAL GUARDIAN ACCOUNTINGS—R. H ARNOLD.
Days,
material parts. ,

1896. Number.
JANUAEY® « vaiisarcsnneriewow aie ewan
February .........eeseree
March ..... ‘
April. sesiaseranesoras xe
May ......eeeee
June
JULY vccsccveesesccerecses
August .....
September ...ccsceeveseee
Gewmnet .. say ewaceemeries
November ......cseseeees
December .......seseeeee

 

-F we o pep

pnp &

Number.

Days,
material parts.

1 2

2 2
2 2

2 5

8 iL

eet eeeaee oe
fee ee we nneee

 

Hours. Fees.

$275 00
6 00
100 00
40 00

11 82
1 37
2 28
1 13

be we tw ee
8

 

Total <cs< ve ssinacnannnes 16

R
8
o

 

1 case vacated.
1 case vacated.

 

see eeeecraneerse
 

 

 

 

 

No. 40.] 709 :
Days,
1897. Number. material parts. Hours. Fees.
SOUMELY” 5 xo0.nsyninh buses yar eameuntien ecm A wmitegea Saienesiews 65 $320 00
Webruary saisedacanoaansijsanpinsinasmniesiccs ee 4: awesxaexe wasters 61 350 00
March 3 1 35 160 00
April 1 1 16 50 00
May? siseissiins 1 1 12 80 00
SUNOS! ssciessie sioepsiamiesare sere gee ais oislsacarevata’s eeuneaiese 5 83 100 890 0)
September wswwnnsemcsanandecsmwssenrawes 2 2 32 150 00
OCtOber sss scwasiecsesdewdnameaacaretwaniay 6 15 65 440 00
November .. 1 1 18 125 00
December 2 2 28 90 00
‘Total. sisiessaoasiaiecie Aewenaay er ae 29 56 42 $2,605 00
SPECIAL GUARDIAN ACCOUNTINGS—R. H ARNOLD.
Days,

1898. Number. material parts. Hours. Fees.
SJaNUaLy cisiasorxevinnwewevesowses sttiatw stents 2 16 cececceeee $170 00
12 40 00
38 850 00
40 150 00

   

 

 

 

84
September .. ceeenosece
October .......0e00e siprstardig vie Giniorewrdaisie Caessionga. “eateaiueeie: leie-gun Seen eeecene cereecncee
NOVeMbeEr ...seeccseseeeeevees Oe cceveonsere 8 seceeeeee apiaaeere 271
December .....csesvesecees eoeeeee eeevecere We caiiceieis ciesiemisigsais TW
Total ...... aasinaaiese aya oisresaaals sla aieteietete os 24 89 466
Days,
1899, Number. material parts. Hours. Fees.
January ........ ocbisssesicr Sion aiesiemieresi inca/gibiacsie 7 4 191 $1,395 00

 

SPECIAL GUARDIAN ACCOUNTINGS—HENRY A. RAWCLIFFE.
Days,

 

 

Wt]. crs se areccereanae coencarcecentene

Number. material parts. Hours. Fees,
A cidsianantesieuimecess 30% $110 00
7 71 45% 673 24
5 21 12 98 50
8 48 27 340 00
7 TAL. piarcicnns 855 00
1 2 aprenuces 15 00
32 284 115 $2,091 00

 
710 [AssEMBLY-

Number of appointments as special guardian, upon which decrees have not yet been

entered:

ster fevevs PeeereP eT ESeTeeeeeeereeeereerr rere errr eee eee eee I
Chandan eines Wee cere eens eee e ee naan ease en eneeeesenee nes 3
seneneenees acai alae ¥ WB wha eras wla:g 0 Viaiaie areas miata Ryo S aie.w e WI8%s wise &

 

 

SPECIAL GUARDIAN ACCOUNTINGS—HENRY A, RAWCLIFFE,
1894. Number. material parts. Hours. Fees.
Days,

        

Marehi. tise. cascnateaeunrescouns eis sete testcase ete eidieia bi ater viaie Kiaierale athiate sienardes
Ll sajeinaptealeweinaeutean 33% $25 00

 

UTESUBE sense 48 settantes: bie israias Pichia oia'siosas Mowsseveivie iiniviaisreie? igeqreuys SeiSctideosateraves “Saale stareaaTLeea aiije ie cat ayeyecsie

   

September .......... ca leona gineta laid ie miceasayeaneish - leer siayae’ “isiseeiauane, pareats atava\ a miaiald eral a byes Tavaineleieidneiicase:
October’ occ vcdsisvavciens widdexisieieleeeintenies Sgsigieigiaie” Sreteanawasisaaie
November ......... Dah jet afuinianeiesaiapeeid dean 15% 45 00
DeCGMbGL \ sissies sessdiefese ses voalemeases ecesien a awh sinew tases Meee see ee ee eee tee eeeeeeene

 

ER Gta uataaat dateuneem eee aes eae dl iat o ahaa 30% $110 00

Days,
Number. material parts. Hours, Fees.

 

Beene eee ae eee eee see eeceneeensees ceteee Bee cette een cee

January . a eeee
ODT ALY seis isieresiscainidesreeaiesloaedieuaacuteieinnne Sains 1 4 by $50 00
MATCH: jaw necieciswaiavensisengesiiasleeaeneiawe WNaCWisie WANA Vaesed WEd eed nder isecdeimcisetie'e
Eis ayotrur dias drsfalaosinte 2514 25 CO

IZ) ateicissarajore 46 62
SUNG! caeieererrersnen salar eneeracicie Ta oicradelo aerial Beis sioseratersiany 31 62
July ... : 50 15 520 00
AUBUSE aicacutvinsinewsiendieinnigegeremeas Pieauee WuadaeetRRin ee cONbddecuns
EDLEMID OR: wcscaisoswn.sveshraiiaeetereeeweeawie eens cower SG ie)» apaibiasacal eins” adingielsiatayg
October ............ ssayeinngiy Re. SENET Asie
November \igsas, seems side sedamearvsienetaaaey. esiwewdics eeasbueendeliunie’ gwavereous Sispleranaarres,

  

APT] siaeroswes mana!
May saerinciaamisaannatatcisias tetas

be NP HE

  

     

 

December :,cciavesinagr re nega easdaaeasidae: “wWevcidbu calevadlewemeldaesc AARNE SERN Re ws

 

OLA: tazitiisesasere cans siileawegealesions 7 1 45% $673 26

 
No. 40.] 711
SPECIAL GUARDIAN ACCOUNTINGS—HENRY A. RAWCLIFFE,
Days,
1896. Number. material parts. Hours, Fees.
TRU ALY” oiaiehis airedewsGiaddawui eeRaweiele diene ear

FeO ary” ucsisions ve wigsieweres: ais nidiaye fo iciarcyeis-eza 1
March: wcxisaenimse ai vecseibareninsenn aaa 1

 

    

September’ vcscssvcsseecesswoes AUGER R GATES SueRORERCeReS eaekinadne aeee arena
October wi sesceresscwevie aes teeweastens CSN Si terearate 4 seesberecccetene a8

    

November .. agaayeesaiels 1 several, . 5 00
DD SCOMD ORY ciaie-inccaroceisrstanstasieumrscaiaperes erorainia eraradndeer™ -lnaceiaea aie: “is SEMAN SieiNieetey  hewiaieale ai” danwrent@eaitale

 

Total siccrarccscrrescccneneccesvccncens 5 21 12 $98 50

 

1897,
JaNUary ssscderess AAI Va NieiqeN els ewlew 2 8 wiiesieeees $50 00

Bebruary” csesicestisesie enki eeintesesin Siaoieh spite inte pose’ abaatipresassba aisieiaioyerart:
March

 

July ..
August
September ............. wages racks
October ..
November

 

     

December

 

 

SPECIAL GUARDIAN ACCOUNTINGS—H, A. RAWCLIFFE.
Days, :
1898 Number. material parts. Hours. Fees.

JADUALTY” wrigwcatenis. siacteeisceie:s Sb Stpseaeazetaaracawisiaieh eet ie Kis ine telat

ceenee

   

February .........-- ign a Gian giatalelavt ors ati Biiseuer | eGgielaneiila!  Saelaaamiea Meyer Hereawistess iat) eethcenieeetaiatie aie

March ..... see eee e ene eee Senawens wigieeringats sieieinets aieigais
APTI] evesenens inautanicea eicleeimietes Sea AsaNES $500 00

DULY” ciesessaposeases adianareajarersieirenstecsis advance serene as
JULY os... dscmceaeaes aQiwaidiaaaienjentets ita 15 00
pA BUS: siasesaisiapin de 508 Reel aaa acura 55 00
September ..........565 Rising aie reaeaisinie BET a wise te

 

October ...ccseceeseee enh Gheineraverasanasate .
November ......... aisveecot biccaaiecave ete wis svarerete 1 O° aisacteraes’ 15 00

 

Total snweciesnrecas aca: ss cmeearean oe Tv TAL, ccssnceaee $855 00

 

*No fee granted (Jos, F. Arnold estate).
- January
TANUATyY .rseeseseees

 

712

Number.

1
1

[ ASSEMBLY

Days,
material parts.
3.

Hours. Fees,
~ $15 00

eee |

 

 

SPECIAL GUARDIAN ACCOUNTINGS—ROBERT W. CROMLEY.

Number.

 

1895 is eeesesseecoenes eee enanneeneeeeeneues
1896: ssxcaicsariesience o oe eeeceensncensenas
1897: vowacuinnchresiemmciasis sia Srdeiacass ieteibie eibaeisei
1898: gacnucuseeyadamninece ayyiieniien: ove ceneece

FJanuary, 1899.......ccscseees

8

8
17
24
28

3

Days,
material parts. Fees.
$225 00

320 00
545 00
545 00
870 00

60 00

Hours.
8814
33
10
10
92%
11

16
7
67
58

 

MOL: esswaceniarsanere eve aigro bio afa atssosayeds

88

218 195 $2,765 00

 

Number of appointments as special guardian, upon which decrees have not yet been

entered:
1895 2... cee
DSQG)<scjesasseisiasatin stances

TBAT wei aecsccsesecvenseeeee ce enact kena reece ewe es seeseeneseas een eeesenar ses

I898 - ced-canasinduxen

Pence ener ecenscerenrserecenersccoeraees

 

ore bs

 

BE

SPECIAL GUARDIAN ACCOUNTINGS—ROBERT W. CROMLEY.

 
 

February ...c.ceeeeeece wi
March ...
April
May

ee er er ere er eee ee ere rere re eee ee)
wee ene ence nena eneeseeeesenceen scene

June ...
DULY sescsisa cod aie talnwiesie tae
August ........ceeee
September .....
October
November
DECOMbE! svpsorcwemeevwawcaedorsiwareesess

 

 
 
 

see c ec cecne

Number.

 

1

 

Days,

material parts. Fees.

Hours.

7
4
8%

$30 00

25 00

 

Were ence eresece
teen enone

 
  

 

Bence re neee eens

 

Total......ccseeeee

 

*Did not act. Another S, G. appointed.
No. 40.] : 713

Days,

1895. Number. material parts. Hours.

SAMUI ATY® evsiate ici chaiaustenalecstyiataenatcieie: aves sletaisiayatnibtasate CaiDese! MI TGareatigen Kale
BEbLUALY scesiciecvadraesie siasmeadetawsaremeneeens

 

 

 

MGIUM, wsixswemrie ctwecerteesanereeioe Xe ie eseaokioot Kenia eetansetee
April vic... e eee svanditvarsaaieVersverstay diate ie ‘ as) seeoranbrayweonsansiehai biavay” cabaigeniatoeysisie
May . nie chgibFiaid wider siareraelgs ty Li igiectannensesewatig 4
June alédensraeietsafo areas aansite dL: seaspenssscamaes 1%
July sale aermniee te versed sere PERE SAR CER RIES Aare REET

AUBUSt, ax saueswssteweere MeL HGIO ares iacouarsieesiexe ei De iejasieitnieitiowentaets
September .....csssecseesencesees icecehsta hea . i SN westcale Seti abaiartanstoctecd

October .........05 weenie aca iis Wye arencivecerineele ary sia ae Stes,“ Sestrats ats eg eretaceenly eMart
NOVOMDOR spsjsinyy siete Sele Sein veteise seBisinciuclauienie Yemelmamnig’ Cainaeimarsierginet wi.0 iia

December ...... Tee aia ones sae Selaes eRe sie 2 16

Fees.

2% $15 00

3

25 00
35 00
20 00
60 00

165 00

 

ME OUAM: scciascisie ainids dia e suzicle Siar peleiawiareiemiesieale 8 16

$320 00

 

SPECIAL GUARDIAN ACCOUNTINGS—ROBERT W. €ROMLEY.

Days,

1896 Number. material parts. Hours.

January stent ee en nee en ee ees CORR e Ee AeRasah Neabews MiRGjES ee Gale:
February ......ccescceeeeee fe ibaa RR Sec eS 1
March ..

INDTILY Cea linceie Rca ereawonesccaeuneunes

   

 

SUL’ scaeeasvinen tert
AUZUSE: oo ccidende ei aieeenes cieareiaits pews

September ......... issanuuceTC TOES AMER ASEM ater cReae
October ....... elavaperernsacese sph Sisynmbalagnisisiard shor WaioNe Roe, Giana tis aeisiaeine's Sart icionte

NOVEMDED sie eecenincsieenneseeecen anaes 4 30

 

December ........0065 Stasnis apiale Wisignarsi Bish acacwaseieis 2 DLs ce aeccaecres

Fees.
$20 00
100 00
35 00
50 00
15 00
40 00

280 00
205 00

 

Total ..cccccrccccseccecsncesseneveceues 17 WT

$745 00

 

Days,

1897. Number. material parts. ~. Hours.

PANUALY csmeasiciies siaigaicatean vic-ceicenmeiae span 2 Bs ajessie’s
February ...cc.eseseceencseee aierece

  

 

March 2 GO: Apencesauwe
April 3 10, sxrarajaictese
MY cpcisdsacg-cideabearovoraisin sieleitiieina eaieudingiaenasaimem, KEGARBIG. SECPTNAIEERE tetera
June 2 ‘ Be aise dees
July rs 2 DS saitienetanye

 

August ........ eiisar ate ipinicveie davofswwistene lea Rpraldiaiotd: Gipleisienstost  sefeccte,
September
October ...

December .

 

 

Fees.
$45 00
55 00
70 00
35 00
20 00

185 00
50 00
85 00

 

Total crcsacccvvcsccvecsscvccnesecrecens 24 67

10

$545 00

 
714 [ASSEMBLY

SPECIAL GUARDIAN ACCOUNTINGS—ROBERT W. CROMLEY.

Days, oA
1898. Number. material parts. Hours. Fees.
ID eivtccmeecen: $50 00

January ......... aera arasgps alla va sera Si satan 1

FODPUALY? so:siassis aesicsaisirasnwiieving sins tie eh ejeieriorinst aieuseisieiaalesnieeines
10} scosverace 90 00

O napeaeenes 30 00
6 00-
165 00
D wavssvnans 60 00
150 00

5 00

95 00

160 00

 

MAPCH) ns aicorisuureaincesteisrawajeniaaeatanteti wen aioe
April ......
May sesesce
JUDE! avesiscirenniearees ahaa cass eisnc ngelon ata els dane voteyaraxats
July ........ rassesheraeintane as srihesiltorersiecsis
August ie acdan Nett ctnan a
Sptember .......... a win noice wigicieseere a sista dale
MIGSAGE a rsnraytvsviancnna as intermengidacaens
NOVEM DEM wares denssenunoramiavnenvane patter
December csccerscvsscnaveeaarave VaR TTS

   

ye Rm & DO ow
co

 

 

 

TOtal. scccwisereve HGR ES av icuoio gecnie. haa ainsi 28 58 92% $870 00-

 

Days,
1899, Number. material parts. Hours. Fees,
SAMUALY” ihasicorsnuasagenasy anaememavendia BY cisioda giovarone aie inase 11 $60 00-

 
00 0F
00 gt
00 ots

00 000‘8%
00 000‘L2
00 898‘ LETS

skep 014,
Witte eeseteeeeeeneeoeens Shep OAIOME
shBp Woe}TAAIG

 

 

00 092s

00 00a‘s92‘T$

Steeeeeeeeeeeseres Sap @Ag-ATUIML

 

00 00z$

00 9aT ‘srs

tt eseeeeee ners eeeseroes Shop ATOM

 

00 oss

00 000‘ 6Tr$

“*sinog 4}10J pus perpuny euo

 

00 02s

“e's'sfep UsAOS JO syivd [Bae

 

00 g80‘z$

00 008‘ZEL$

sreeeesssmnoy %eze ‘SAB OAY-AIXIS

 

00 o0s$

00 000‘82T$

*sSINOY CAY-A}XIS PUB peIpuny e100

 

00 0s$

“00 0099S

DuaVescereeeuransnerseaere sup oat

 

00 OTs

titers gimog ag ‘skp AVL

tteeeeeeeeoapgen “f ‘o
teeeeeeeeotegan *
tee eee ee neer esse eesoeeeerregan *

   

nH
a

 

teen ee teeseeeeeeeeeereoeooBgan "pg

see eea ee eeeeteeeseereoersopgan "Pg

 

00 oat
00 O0T
00 o9T$

00 000‘ZTT
00 000‘&2
00 000‘00%s

‘' Shep weeyg Jo syed [eployeyy
‘sh@p oAG-A}IIG) JO syed [B]10]2
‘*'sanoq Jl@q-9u0 pue oAg-A]TeML

 

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titers game. 5

 
No. 40.] : 715

SCHEDULE 7A.

REFEREE AND STENOGRAPHER ACCOUNTINGS—GILBERT W. MINOR.
Number of appointments as referee, upon which decrees have not yet, been entered:

LBD: gists syosgpanivatacacasaseitQiavayacees wars lavstal ssoiee-n igi ave Ue iis iaVoinreseAteretaiei eee ee ones ceseeeeeeeseesenses 6

 

REFEREE AND STENOGRAPHER ACCOUNTINGS—GILBERT W. MINOR.

   

 

 

  

 

 

 

    

 

 

 

Days, Stenographer
1895. Number. material parts. Hours. Fees. and fees.
Mareh: wissaswsseg one DD. Wie aceanatccendei nies ont aieiavorne $175 00
June ...... waapnee Ci 2 i ee atbistsi 265 00
JULY enc. auws, spatexsiors oe B) Mei teen eeee ee cence enene 90 00
August .... d. Wiwressenieeen veniwenges 100 00
October ........ee0e 2 1B! shaceses a 100 00
Octqber .........65 . BP ecciaicposacsiademits BY eRaeRSe ere WES Cadeeereraieeaneete
Total: ssaiw-vengis 9 2D aawvoareibiatere $730 00
Days, Stenographer
1896. Number. material parts. Hours. Fees. and fees. .
February .........6 2 40 asec . $240 00 ccc ccccere ence es ceserne
LAY essexesveavecunssiose 2 DB sscrciscieiciens : 250: 00) wmsvigewsaienedewsenss
INN: cccatiearsareseses 1 De essa aresesarn 10700). cistiiia iranian
July .. > 1 Bi cienreasieveta BOZOD! sacerassiaerainsncisns suawineieereeve
September ........ 1 LO: sisineacesae BO 00! icaasaie. die cssineuns
October .....eseeeee 1 Ot wiaiainceies. . 60 00 ...
November ......... 2 BE. giinsig a 21000 .
December ........« 1 L wie asants 20500). aausrameerstnens eoneee
Total ..... inti 11 120 ssicecsieaidiine $970 00
Days, Stenographer
1897. Number. material parts. Hours. Fees. and fees. '
January ...... ee 1 125 $575 00 Matilda Sour, $175 00
JULY? csieseiareorasieis yas Me 14 100°00> ss ssrineemenarseamrarinwecre
August .........6 H De | FHONS. sasaeveis ieee te 100300 svieveneesaerwees
September 3 50 25% 410 00 ‘
October ...... 1 DS ~ vecaiavetalwidvotaes 50 00 se ceeececeseenseenene |
December ......4.- A; Aor acer: 165 BOULUD: ocr Seinatcrededa wade
Total......sse0 8 65 82914 $2,085 00 $421 50

 

*No affidavit.
t(Vacated) but received.
tNeither time nor fees fougd.
716

Days,
Number. material parts.
eiahed iia deiain gp esis 140
20 cecvereeee
32
— 41

1898. Hours.

January ....-

April
June ...
July ....
August : was
November

December .........

   

GT cseenen eee

Om Ow HR eH

 

[ASSEMBLY

Stenographer
and fees.
$50 00
250 00

Fees.
$70 00
750 00
200 00
250 00
330 00
410 00
210 00
970 00

eae ae cere eeederevenene

 

192

 

$3,190 00 $300 00

 

TOTAL BY YEARS.

Days. Hours.
TEOD, srciarenseieree areata arin 9 25 wee
oo 120
ccc etotaschsts date 8 65
192

329%
171%

—

Stenographer

Fees. and fees.
$730 00
970 00
2,035 00

3,190 00

Oe ewer cree eneeeeaviae

$421 50
300 00

 

POL. scvnias wis 42 402 501

 

$6,925 00 $721 50

 

 

REFEREE AND STENOGRAPHER ACCOUNTINGS—REGINALD H, ARNOLD.

Number. Days.
SIAL YY sisie'sss Via. dinate % 1 18

Hours.

Stenographer
Fees. and fees.

$125 90 .....

ee erence eras scees

 

1897. Number Days.
“October .......... ‘ 1 4
December ......... 1 13

Hours.

 

=

Stenographer
Fees. and fees.
$40 00...

130 00

ee ery

 

Total .......00- 2 17

$170 00

 

1898. Number. Days. Hours.
JUDE vee eeeeeeeeeees 1 14

SVUlY wrasinawaas secs L Sitsws se oaparesanss

‘ TOTAL BY YEARS,
as tpepnns 2 14

Stenographer
Fees. and fees,
F140 00 ..vecccesccnsccesecves

T5000 ass waves

Poon ry

$290 00

 

"No effect,

cede anaeeeeceneeeseoereneas 1 18

sete ance ee er er rennsceveeesene

Fees.

$125 00
170 00
290 00

Number. Days.

1 17
2 14

 

 

$585 00
No. 40.] 717

Number of appointments as referee, upon which decrees have not yet been entered:

DSOG:  sieidisaintsemresrewaie-nctedeaaaviniisie iat se eeeeeenenes

January, 1899.........ccee nena

Dene e ener een eaa eee neene

misarer t

 

 

REFEREE AND STENOGRAPHER ACCOUNTINGS—ROBERT W. CROMLEY.

 

 

 

   

 

 

 

 

Stenographer
1895. Number. Days. Hours. Fees, and fees.
December ......... AS ceaclcoraSococate one ected 2% S18 008 icossrtte-etesiacnt lotta alacstieare:
1896.
MAYy> sesiisiscisisisiesersaiecs 1 A avasavasiereuatage 80 00) ccnccenesicedensceresnm
1898.
JULY waxayenracaurivee 1 2: eaaeat sine 20° 00) swarenneswarsoawernin tere
Total .......... 3 6 21% $68 00
REFEREE AND STENOGRAPHER ACCOUNTINGS—HENRY A. RAWCLIFFE.
Days, Stenographer
1894 Number. material parts. Hours. Fees. : and fees.
November ....... eis T cnevesengaenee® 16 $150 00 C. Bonynge, $81 20:
Days, Stenographer
1895. Number. material parts. Hours, Fees. and fees.
June .... ose 1 10. $118 40 coe ceceeeeceeeeeetneee
September ......... 1 BD awelsnieavenys, 350 00 *$28 45.
November .....0.+5 1, ch teerawastis ate 102 400 00 *35 00:
* Gtal assacees 3 45 102 $868 40 $63 45.
Days, Stenographer
1896. Number. material parts. Hours. Fees, and fees,
DULY ss scestiecalSinisicinis dL  cagaraX acct anaes 18 $35 00 None found.
Days, Stenographer
1897. Number. material parts. Hours. Fees. and fees.
JULY a-cnmnsrrioaens 1 times 34 $75 00 None found.

 

*No stenographer.
718 - ' [ASSEMBLY

TOTAL BY YEARS.

    

 

Stenographer
Number. Days. Hours. Fees. and fees.
iene cL; seyyoseys eraceinveterd erate 16 $150 00 $81 20
nian 3 45 102 868 40
2. 18 35 00
4. 34 75 00
TV xrenreoareece 5 35 170 $1,128 40 $144 65

—

 

er of appointments as referee, upon which decrees have not yet been entered:
No.

 
 

 

 

 
   
 

     

 

    

   

    

 

 

  

 

  

  
 

   

 
 

 

 

 

  
 

   

   

 

 
  

    
 

   

 

 

 

   

 

 

   

    

  

   

 

  

  
 

 

 

 
   

 

 

 

 

 

 

                                                        

   

   

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

    

 

  

  

 

   

   

 
 
 

   

 

    
   

 

 

  

    

 

 

 

 

 

 

 

 

 

 

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720

SCHEDULE 12A.

SPECIAL GUARDIAN ON PROBATE (UNCONTESTED)—GILBERT W. MINOR.

No. of .
cases. Name of estate.

1 Gustav Lesker ....... jiereintesin ave aisha

Horace Brooks... ...cccssscccessesesee
Sarah Longstreet .......scccesesecess
Barbara Dobraransky ..........ss008
Simon Seeligman ............. ees ae
Isabelle Austin ..,
Sarah Rosenthal ...........0000
Charles E. Nauss ....ccccsccecesenee
Ellen Woodward ...
Albert S. Rosenbaum ..........see06
Eliza Carmichael ......... Ponnitionalaitie'
Frances R. Mortimer ..

  

  

 

Mary A. Easton .
5 Robert Harris

Johann M. Muller ...........ceeeeee .
Louisa M. Brub ..........+.
William Krapf ......
Henry Schmidt ...........
6 Catherine Binninger ....... igeloiatarereies

Max P. Sturges .......
William Clymer .... Scstessinie sine sive
Mary A. Silbertson .......cccesssveee
Elizabeth Bennett .........
Eliza T. Rodgers .
Bertha Tuchius ..........seceeceeeers
Robert R. Heywood .....sseseecereees
Jane A. Knapp ..
John McCord ...........005 macneaD nee
Darothed &.. LAWEP 00000 cscrsrsnvane

Oe eee cer eceees

  

eee eeeees

 

  

10

Frederick Butmann .sacscsvaeces sacs
Ernest H, Friedericks ............05
James Locke
Benson Sherwood .........ssceeseeees
(Martin Merklen ......ccccceseeeecenee
Peter Lewis ..........cseeees

 

 

 

1894,
Date of probate.

March 2. .cccsvecssseesee

April 3

April 4.
9
2

sane eerneceeeee

 

April
April
April
April
April
April -
April
April
April
April

Seg

 

June 6..... eer eer y
JUDG TS. sc ee secsceaeees
JUDE? Wisviwwrsaccecwes
June
June

 

Aug. 9...
AUS. Wee cnciasisisecs seve
Aug.
“Aug.
Aug.

sence eeceane

 

 

 

Sept. 1...
Sept.
Sept.
Sept.
Sept.
Sept.
Sept.
Sept.
Sept.
Sept.

Aessnseancneeescne

  

Decaccscecccrersce

  

ee
QL cvsccereccccrees

Ps ere er

Oct.
Oct.
Oct.
Oct.
Oct.
Oct.

TT. . sevcercencccece
Yee ee ee
DD sseniaib sieeve orsiarnniare

20... seescecccrere

23.1 secccsecceccecs

[ASSEMBLY

Amount of fee.

$25 00

$25 00
$40 00
20 00
25 00
50 00
25 00
25 00
50 00
35 00
250 00
. 50 00
100 00
30 00

700 0&
$50 00
40 00
25 00
250 00
100 00

465 00

140 00
$100 00
60 00
100 00
25 00
50 00
50 00
25 00
30 00
25 00
15 00

480 00
$25 00
50 00
40 00
50 00
40 00
50 00
No. 40.] 721

  

 

 

   
    

    

    

 

No. of 1894,
cases Name of estate. Date of probate. Amount of fee.
Susan M., Pell ...... wipaipacgane nace naeides “OCte- - 26 Secormwerieasaaiwiars $25 00
8 James J, Alexander ............0.026 OCt. BLivccseeseeceeeee 100 00/
——— $380 00
William Haux ....... sesdaeea heres $25 00
Philip Kallmann ........cecsesees voce 50 00
3 James Laffin 30 00
105 00
Emma A. Clinch ...............eeeee $75 00
Thomas Smith .....,...ce.ceeeee ee scale 40 00
Benjamin De Forrest eats seas 50 00
Alexander Rich ......... ap ae geesise . 150 00
Carl A. Ritter ..... amas Restieneeste 30 00
Louisa A. O’Donohue ..........+0008 50 00
H. Herold ...........+ Misi census pa 50 00
Frumet Swan .............0005 eiane toe 50 00
Augusta Mertens ......... sean save Dees 2hascnsasie Gita Pou 40 00 :
Alfred: “Taylor sessreiscstviegieincts encore aie DCCs = 2iesidisisreres aegseete 20 00
Oscar Jess: sacsccsas enviar segeemes DOC: QW sswassasstssiasyaine 25 00
12. James C. Hofele cisieces scevsececasess DOG. BW swasieaegvannesions 20 00
600 00
56 Sa
——s $2,790 00
GILBERT W. MINOR.
No. of 1895.
cases. Name of estate. Date of probate. Amount of fee.
Ferdinand Kaufmann Ossian aes Sie: $20 00
Caroline A. wh 30 00
Herman Hubener .............00+ 25 00
George Winter ...........ececee eens aia 40 00
Albert Rigensburger .. 30 00
Rebecca, Bavbitt: scscescoecevnweviereaie a 350 00
George Fy Kich. 2: mwesseservinarcdens 25 00
George H. Lincoln ............000 06 - 150 00
Mary P. B. Mitchell.................. 200 00
10 Virginia W. Grose ............eee eee 25 00 ig
; —— $895 00
William: Cy. DUnd) siceesaiees s ve acsanaes March [14 ciissiecisiesaganisiacgs $25 00
George Muhler icc icscnzisiesise eongesac Marelt 16.060 sccnceecewee 50 00
Frank Roosevelt ......sseecserereeeee 40 00
Harrie M. Upham .......0...-sceccee 25 00
OSG A. BAMEP isis. «ctewewnansa ts weno 30 00
6 William Remsen .............65 wide 200 00
370 00
M. P. Dodin ........ agireteie seisesescee May
Mary EB. Farnum .................... May
John J. Watson May
Henry LeGrand Cannon ............ May
5 Conrad Vogel ............+ stntwecwecs May
. 335 00
° 2 Sarah A, Leslie ......ccccccoccsseeees AUMO Lescicscocsassssss $20 00
oe 20 00

46
  

 

 

 

 

 

 

 

 

 

722
No. of 1895.
cases. Name of estate, Date of probate.
John Holmes ......seccee cae eee ee teee
Conrad Muller .......-...- a scceeneet 3
William Stein ........cceceeeenceevee
Wilhelm Pickhardt .........ee..seees
Adriana L. Whittemore ........... ei
Magdalene SCHICG! ssacewasenesa eaansers ‘
Michael Beinert .. Py
‘Michael Duffy ..........-se-eee- Sores
9 Louisa M. Smithers ......:.eeceee eee
Max Levy bo Dieewigatsieiavaresecs
2 Martha L. Bochmer ......... seen AUCs  Bisesoivsonnnera sas
Lucia L, Kearney ........-+ aeeaeeee -. Sept. 18.......
Moses B. Maclay ...... satbaie swage. DODt,  WBnsiicsasieasinea sca ¢
Henry Hose ........... oretaxe ats avcenvee Sept Bcasasaciw ice dcunts
William J. Dominick ............... Sept. 20....... nie Berens
August F. Strohucker fet BEDE D0 rcrrsa gis wewidicnse &
Henry Olsen ccs cvecescceacev ier esas Sept Wesasescossseceeiss
7 Emeline Roach ............. decison SOpts Wimssasscvanecas ¥
George Hencken .......... aaseinrsreee OCt A: cisangnvattinceteaisingia
2 Ann Mountain ..........cccceeeeseees Oct. a giarals slates
Henry M, Bradhburst ........... ceesin NOVe- dese sssensunis caves
‘Moses M. Robinson ..............06. NOW  4.......... cece eee
Bertha Jacobs .........sceceeeeccers @ NOVs 26s enscserescauiws
William R, Thurston .......... seeee Nove 26. acmiozaly:erasaisveiegs
Helen M. Chrisholm ................ NOV. 27........- sine sie io
6 Ann Dolson ........... suas victaatiiels « NOVs: (28es xcswcncersumas
48
——=
. GILBERT W. MINOR.
No. of 1896.
cases, Name of estate. Date of probate,
. Elvina Varet .......++eee0+ aie Ee Heb: Bis vssenaecstiens
Arthur W. Sander ....... siieerheneady ORs: Cap canmeameas ieee
John Jay Ennis ..........se-eee00. Feb. 17..... ots Sietiarerare si
Rettel Simon .......... ocr seteaee MODs ~ 2hesameweseeadeeas
Julia C. Ewing ........ . Feb.”
James E. Connor .... - Feb.
George A. F, Baitenger ............ Feb.
Halsted C. Hynard ................ Feb.
9 Patrick H. Malone ...........0..... Feb,
Hiram Jellif? ........cccceeccceeceees April 10....... eenaseeory
Archibald McLintock .....cceceecees ADYFHL W.sccecseccorecees

[ ASSEMBLY

Amount of fee.
$50 00
30 00
35 00
100 00
30 00
10 00
20 00
15 00
50 00
$340 00
$35 00
50 00
85 00
$60 00
100 00
50 00
150 00
30 00
150 00
250 00
780 00
$25 00
15 00
40 00
$25 00
50 00
60 00
150 00,
100 00

20 00
405 00

$3,270 00

 

Amount of fee.

$25 00
25 00
25 00
80 00
30 00
15 00
10 00
40 00
25 00

$225 00
$60 00

50 00 i.
No. 40.] 723

 

No. of 1896.
Joseph O. Davis .......seecseeeceeee April L1.........008
Joseph O. Davis .......sssececeseeee ADVIL 11........0086 Acer
Hervey Gauzemuller..............08 April
5 Charles Himrhelsbach ...;........5 April

1 Augustus Stubenranch............... May  1...........

 

   

   

 
 

 

 

Adam: Dreher’ iasesacs sevice aw .. June
Jennie L. Summerfield ............ June
Charles Gotthold......... a piosotv lenin lave June
Alice Meyer .. June
5 Ann McCain ...... cetera trees NER June
' James McIntyre ........... naucnisieimoney OULY: Bivsecoiaiinig doratoka. id SiS
Timothy McAuliffe ... 3.. .
Frank: Hy Sager s cds sacs somveye Os viajataiene sates cerstste a
_Hattie L. Bassett............. sssaeee July Oe aaacereees ec
John L. Cavanagh .,.. cae: July:
Benjamin T, Underhill .............. July
of JOSE pHs MCVOr \ suisccereic-ae. cemavedveaiearsincs April
Catherine O'Dea ....cc. cess cess seen es AUB.  26...00- 000 ee soe
Ludwig Muller ............. sae Sale Aug. 31....... eavcesence
Marie L. Brennan .......... weewewers Aug. 31.... ;

4 Thomas Zizima

James Barclay

Alexander T. Van Wert ............ Sept. 28..........4.

Maggie J. Corbin ......cscccsc eens
Meyer Rosenthal ...........000+

j Katharyn W. J. Rice
Catharine Kelly” .<adcccseea eas sven

 

 

 

 

 

7 Rachel Spero .......cccseeeeseeeevees
Joseph W. Harper ...........0.c0008 Oct. AT wiswaecacaciee ne 'sea
Levi N. Erickson.................+.. Oct.
August Gindler ............ oe Oct
Bernard Campbell ............. peeve Oct.
Adam Foley ............ wade sienaie a6 OGte
6 Johanette Schepp .........+..s.0e 1. Oct.
7
Sylvester Knight ..... maasiteioe views sovte Dees  Idaesscsnscvepinmes

Almina Tilden ...........
George Gebe caccsssscveven
Frederick Rohr ........
5 Felix G. L. Huppe ......

 

49

=—=

 

$20 00
20 00
50 00
20 00
$200 00
$20 00
$20 00
30 00
60 00
20 00
25 00
20 00
156 00
$30 00
40 00
10 00
15 00
50 00
50 00
50 00
245 00
$25 00
25 00
50 00
100 00
200 00
$85 00
150 00
25 00
50 00
30 00
25 00
20 00
335 00
$100 00
30 00
50 00
80 00
75 00
30 00
315 00
$30 00
40 00
40 00
25 00

165 00

$1,866 00
No. of
cases.

SO

10

10

724

GILBERT W. MINOR.

Name of estate.
Catherine Fitzgibbon
George D. Meeker.........-0+--0+ se
John Harle .......eseeeeeeceeeeee essa tie
Henry Betime.......csesceeeecercseeee
Maria C. Bennett. .......cseeceenceeee

Cornelia G. Aspinwall

Minnie Frees
Catharine A. C. Comstock..........-
Catharine Koch

Harry Williams ....... oad. Ses Sacra
Ellen F. Palmer ...........esee eevee
Emile Sklarek ........ walle aibearcaterecers
Jessie W. Young ........cseesseeee ae

Eugene P. PeySer .....s.ceeeseeeeees
Patrick Osborne

Adolph Edelmuth ............+.

Gustavus Tuckerman ...............
Bertha Naumberg .............- wisi
Catherine Tracy .............. Sieaes

Samuel J. Bendiner ..
Herman F. Hoops .........0...c000ee
Catharine Lewin
Simon Golderberg ..
Augusta P, Titles .........cceeee ee eee
Charles B. Fosdick
George McKay ....

 

 

 
 

William A. Hungerford........... iets
Elizabeth Finck .........cseeeee scene
Isaac Frank .......... oe aerceerecnnes
James Mulsy ..... Sei gip aiornaveitaneat as areas
Berkard Cohen............ sis sees slananecs
Matthew Taylor .......ccecceesscsaves
Howard Potter ............ sheneseseee
Eugene E. Bogart ....---sseseceeeee

Henry Hohnmann .........cceeeeeeee
Nellie Munson
Susanne A, Steers .......eeeee eee eee
Henry Otten
Catherine S. Hermann ...............
Catherine Sniffen .. oe
John G. Smith ......... cece cece cree eee

  

Nathan Hobart
Henrietta M. Rortmann .......-...++

 

  

 

  

 

 

 

 

 

[ASSEMBLY
1897. ‘
Date of probate. Amount of fee.

Jan. Tess sinister atersicata apes $25 00
30 00
50 00
15 00
40 00
25 00

—— $185 00
March 2.....cccsseeeeeee 330 00
M@rch esscesenxevarcorx 150 90
March 16. 25 00
March 18... seein 50 00
March 18...... 50 00
Mareh 19... 50 00
March 19........0.eeeeeee 25 00
March 28........ iteaeanaee 50 00
Mareh: 20s6:iawe ss ve aaveeaies 15 00

——. 445 00
April 2..........000005. $50 00
ADTIL Disses ciicicnisu vivir 50 00°
April 2..... aheleiaubateraieiiareds 75 00
ADPril 3... .ceeeeeeee sal 50 00

——. 225 00
May $25 00
May 40 00
May 25 00
May 350 00
May 10 00
May 250 00
May 15 00
May 40 00
May 75 00
May 20 00

_ 850 00
June B..ceccssesecesees $150 00
JUNG: Deis ee csrninetivinnevis 100 00

250 00
July 7.. wiatetiseiay - $50 00
IWIN Vrsusasone ees WES 50 00
UHle  Qeascsecuwonws 25 00
JULY Dec seseeccneneseee 40 00
FULY 2B cssciercicciiee sie de ais 30 00
SULY? QWsvévissicrsveitionsis sarees 25 00
DULY" 23; cinencwiersisveneesares 70 00
July 16......... . 60 00
60 00
July 31...... Sijelensicteiogeie® 150 00

560 00
Sept: Qisssre se cdincntsoasns Sa. $40 00
Sept. 28.......... eset 20 Co

 

60 00
No. 40.]-

No. of
cases.

10

1

Name of estate.
Anton Pfund ..... cece ccee eee eens

Fannie Hoexter ...........cceceseeees
John D. Niemann ..........+0.eeceaee
S. Fleet ......... eine OE LATS
Margaret Egan.........c.csesseeeenee
Paul PryaDil ois sciaiesicie siaieis sieiwere asaere. vie wie
Moritz Wel8Z .......ceerecceeeeeeeeee .

 

Jane M. Benjamin ................06
Owen McGinnis ............eec ee tenes
Henry E.. BPOWG, a ccoxccevarvesannen

Magdelena Roemisch ............00-++

 

54

 

No. of
cases.

a

725

1897,

Date of probate.

Nov.
Nov.
Nov.
Nov.
Nov.
Nov.
Nov.
Nov.
Nov.
Nov.

Dec.-

10...eeceeses
Lars secceseos

22. .cercccees

BB ees eeseieuns

PB yacvaggence
26. raccsercae
Qissessseees
QT ccenseaeee
2D ise ia.sie aioe er

Avcvevnaexns,

GILBERT W. MINOR.

Name of estate.
Margaret W. Hall .......sccesseseceee
Edward F. Randolph ............00..
Margaret Josephine Hooper.........
Claus H. Aaren ......... Sepinbieeiersrateinve
William McCallum....... aineieunaie
Milton H. Robertson..... Suseiente

 

Margaret Tieman .......ceseeeeseess .
George Smith Rico ..........c scene
Louisa V. Archer.......sscesseececees
Cornelius Vanderbilt ...........0..05
Ernest L. Allen .........cceeeeee eens

Edward Jenkins ..... Wipanpesein sarees nous
James Thomson ............ aa iuigiateieietiiy
Mary’ Lott: ccieviswnwesinamnes seperated

Robert Maclay............+. Miaakaamicelers
Henry Gade Lape aniee vee, ts
John George Bainbridge .............

Isabella Collier ..........++ adinenaenee

John Hartley ..........
Artilisa E. Goodsell .
William H. Jones ...........-00000+ as
Jane W. Parker ..........
Sherman J. Bacon . é
Frank S. Shurick .........0eeeeeeee Fi
John P, Ruchert .......c.sseceesseeee
Louis Schwhrer sassasssvs caw evanes

 

  

1898.

eerece

Date of probate,

April
April
April
April
April
Apri!

June
June
June
June
June

July
July
July

Aug.
Aug.
Aug.
Aug.

Oct.
Oct.
Oct,
Oct.
Oct.
Oct.
Oct.
Oct.

Ge. ceceennes

De cscieivieiniars 4

29. coneroeses
QD ivceseceess

 

 

 

 

 

Amount of fee.

$40 00
25 00
~ 2 00
25 00
25 00
50 00
20 00
30 00
25 00
100 00

$20 00

$365 00

20 00

$2,960 00

 

Amount of
$40 00
50 00
50 00
50 00
265 00
100 00

$15 00

75 00

40 00
Waived fees.

50 00

$50 00
150 00
40 00

$250 00
25 00
50 00
2 00

fee.

$315 00

180 00

240 00

350 00
   

   

 

 

  

 

  

 
     

 

 

726 [AsspMBLY
No. of 1898,
cases. Name of estate. Date of probate. Amount of fee.
Emma D. Van Vileck...... Siaareioecners Ott. Meetawsusele $50 00
Ignatz Weiss ........ Oct. ZL... seers eoeee 30 00
George F. Stevens ...... ae Oct. 26... seereeeeeoere 10 00
George A. Steinway .....sesssseeeee © OCt.  WGrceecceaccscces eo 100 00
Lucius W. Bancroft ...........++++ oe OCt. BWaerescocseree Salsas 50 00
14 Edward Shanly .......... sevesrasecese OCts 2Qvmsesnrecsscsemss 2% 00
$505 00
James Campbell ............ Gates ates Nov. Lecscovsecserssees $100 00
Boiney Fellowes .. NOV. B..cceeceeveseneee 15 00
3 Peter Sheridan NOV. Beeesscceceeeseese 40 00
155 00
Herman Goldstein itiwme, 2
Isidor Stern ....... De sivas sce hin eiuayeitions 75 00
Henry D. W. Burt 14) iicciasreaewsiresaee: 50 00
Jacob Ponlin .......... ree AD serevainente 269 eats 30 00
5 Cord Veights ..........eecseeeee ‘ Bivvee wieia stegiealele ee 25 00
210 00
40
=o $1,955 00
; GILBERT W. MINOR.
No. of 1899, :
cases. Name of estate. Date of probate. Amount of fee.
Elizabeth Lee Benker .. $50 00
Andrew Allen Bonner 100 00
Caroline L. Macy ........-...00e sees 250 00
4 Louis Shaunbake ..............ssee08 50 00
$450 00
REGINALD H. ARNOLD. ‘
No. of 1894,
cases. Name of estate. Date of probate. Amount of fee.
Alexander Rich ......0..-..ceeeeeeees Dee U2scccccccesuscnene $150 00
REGINALD H. ARNOLD.
No. of 1896.
cases. : Name of estate. Date of probate, Amount of fee,
Bdgar Hendricks ........cccceeceeees POD.  Grrceveccecesecees $50 00
James M, Lawton Basic lanrlaatetecae TUNE] Lersscsccsccrevees 25 00
John C, PutMamM ...rcccecccrscecevese SULY [icccsrcccrcvovee 60 00
JUlia: Cy, Wilde: x ccavsidicverestscvescncee AUS Wicsacdccacieaeiiese 30 00
Ernest C. Hopenhagen . cecveces SOPte LWb.cccersacce < 50 00
6 Charles F. Dayan .........eccceeceess NOW, 20..cccccecccasscee 3 0
— $230 00
No. 40.] 727

No. of
cases.

REGINALD H. ARNOLD.

1896.
Name of estate. Date of probate,
Archibald MeLintock saccsssesewesey ADL Wivsssencseseecexe
Catharine Smith>...........eseeee0-2++ ADVI] 18.......ceceeeveve
Charles F, Helens ..............0005 oo RDM AT vcdiaicveg have veces

Toomer J, DOGO wiacsasivece SUNG 16. -cowcenseccsace®
John Simpson ........ sist teeaeetieg vedere AUR,
Frederick L, Lehman..... - Aug.
Josephine R. Lee ...........0eeeeeeee AUS.
Aug.
Aug.

   

Mayer Kahn ......
John H. Hartman ........

    

Aaron: FUP sseccceseccnpenaneeercags SPC. Lissesescaseecie cee

Robert HE, Davis ....ee cece eee eeeeee Oct  BBiisccncsscwccweses
Margaret J. Miller ............2..... Ot. 26... .csescccceves
Elise Reindel ............ wewessmunive OGts  A2iaiisewrevicwonse
Henry Lorenz .

 

 

No. of
cases.

4

APPRAISER REGINALD H. ARNOLD.

1897.
Name of estate. Date of probate,

George P. Ferguson . aeeeee: PADe BOsieivegsawedaevieer
Robert Stafford ........ccceeceeeeeee. Jane
Mary G. Johnes ....-....0.....eee0ee) Jan.
Lippman Toplitz ..
Francis McCabe ....

    
 
  

 

  

Augustus W. Cruikshank ... -» March 19,
Emily A. Thorn ........ weisecsatedee. March 24, <2c5% ateleisiayeieraie\e:
Vincente M. March 27,....cccseeveeees
Elias Joseph ... 7 March 27...
Adam C, Rintelen .............-e008 March 29......ceseevcrvee

 

 

     

James M. Bailey .......+cessosseeeses May
Adolphus H. Maas ........ areeyaavese «.. May
Catharine M. Seibeck .........seeeee. May 9..cccoerssvecvvee
Rebecca M, Boise .....csescececsceree MAY Ue.cecccesececeens

 

 

Amount of fee.

$25 00
25 00
50 00

$15 00
80 00
25 00
20 00
50 00
20 00

$30 00

$25 00
15 00
25 00
50 00

$30 00
30 00

$100 00

145 00

116 00

60 00

$465 00

 

Amount of fee.

$40 00
40 00
15 00
50 00
50 00

$150 00
20 00
50 00
60 00

150 00
150 00
50 00
60 00

$50 00
35 00
20 00
30 00

$195 00

1365 00
No. of
cases,
Theodore Schlosser

James Gorman .
3 James Mulry .....ceceeeeeeees

1 Isabelle Blanche Singer.......... Saini

 

21

—

 

No. of
cases.

Chauncey H. Fitch .......
Theodore M. Banns .........cseeeees
Ida F. Fraser ...
John J. Dubois ...
Clarence Sewall .......sessecseoeeers
6 William K. O’Brien ......ceseeecesee

=—=—

 

728

Name of estate.
June

June

 

Nov.

June

1897.

Date of probate.

  

[AssBMBLY

Amount of fee.

3 $25 00
3... 20 00
Bevccvssensenceaee 70 00
2S $120 00
Decsesacxevencenes $150 00
150 00
$1,290 00

APPRAISER REGINALD H. ARNOLD.

 

 

 

 

 

 

 

APPRAISER REGINALD H. ARNOLD.

Name of estate.
Jan.
Jan,
Jan.
Jan.

Jan.
Jan.

1899,

Date of probate,

Wocgadeds ererecien
Those reesenooes
18..000.

26. cannceccsccneves

 

 

No. of 1898,
cases. Name of estate. Date of probate. Amount of fee.
Maria L. Southack .......ccceceeeees FD. desceccseceecesvee $15 00
2 William C. McKean ..... Feb.  14..cccccessesccees 15 00
, _ $30 00
Konrad Gerstrung .......+.seeeeeee ee April 18.......0:.000526- $26 00
Eliza De Beries Finlay........ APP] ABseerseseswwans ess 40 00
Minna Augusta Nier ........... sieae ADP) D8scvevccecews ei ace 15 00-
Pedro B. Barreneschoa ......-seeeee+ APTI] We.cereceeserceves 20 00
5 Catherine Hamahan .........eeeceee0 ADTIL BO..cccceeee coerce 25 00 -
125 00
Harriet B, Turner ......... aerneteeeiaat JUDE Bi. ccesecsenscoees $25 00
2 Anton Masin ...........08- ais oveerac ile JUNC Wicccccccsnaceorer 30 00
__ 55 00
Isaac Hendrix Oct:  Wiciescegnssavae vee $50 00
Eveline Secor ....... wert wnigeescaee OCl, -20isssemnscases coe 30 00
Albert McDonell OCt. BD. caceecncesccece 30 00
James McKeown . eb: —SLicainesadenasarsins 30 00
Owen Reynolds ....... Oct. Warssecceccenscees 20 00
6 George Tod .......... wiveudieememees OCt, Blewvacnes eibneniehivs © 50 00
210 00
Thomas G. Rigney..... DéG,, Wosicsas $50 00
Mario Cizek .sevecreweasesersssacecers DGG. 20ccceerennrncwends 20 00
John Hall ...........066 Wavctimiastocs DOC I2 ences tage gueaseis 20 00
Franciska Hauser .... Dec, 28... ssaeveseee 25 00
Bleanor R. Dowd ......cceesccceesers DOC, 27 sc ccccereceeeseee 25 00
Willard Lyon Fitzgerald ........... Dec. 27....... ccc ceeneee 20 00
7 James T. Cooper ........... memeonem & DOC. Qoesivosseawereswas 2% 00
185 00
22
— $605 00

 

Amount of fee.
$20 00
50 00
50 00
50 00
40 00
30 00

$240 00
os
No. 40.]

729

APPRAISER ROBERT W. CROMLEY.

 

  

 

 

 

  
 

  

 

 

 

 

 

 

  

 

 

No. of 1894.
cases. - Name of estate. Date of probate. Amount of fee.
John W. Conklin ...ccccccseececeeees ROD. Sevcecsecceeeseees $20 00.
2 William Hudgman ...... aS GIR ds ECD  1Gscias “ 20 00
——— $40 00
Agnes Portens ..........0.++ ana sales age APTil 26. .ccccesseecseeee $50 00
Segmund Lorsch ...........-seneeeees APVil 26......seeeecereee 100 00
3 Leon RAUNIG saicessasareaimrisicossicee APM 80 se sessisinsensinwes s 75 00
; y _—— 225 00
1 Anna M. Cooley ....cee seer eee eeeee we May  Breccccsoceesseee. $50 00
50 00
Georze Re Wright .ccccscessecceddoess JUNO. TBvisceusccsavvnnisic $20 00
Hannah Michael ........000s0008 cecee JUNO AB8..ecceseeseeeeeee 45 00
Mary Crombie ... @ AUNG :2iwewsrisverscsasns 25 00
Alexander Neely ......csccncsssceesees JUNG. BWisnceacscsesrass. 20 00
6 Patrick Cummings .......... stendecce, SUDO 28iivcviesceenn cave or 20 00
_—- 130 00
1 Edward Vonderstroyck ............6. AUG. 10.......cc eee ‘ $20 00
_- 20 00
Henry Bikenberg .......... sitieierecoaiigrn, QCEH | DSl ays case ciercieteee. $15 00
Arthur Gans .... Oct. 3 a 50 00
Louis Siegel ......cccccceeees egegie-atade 5 LOSE: 2B i cidinis sreaine ermine wee 15 00
Anna R. McGrath ......... evens tee OC -2Tewsianewemwseres 20 00
6 Jacob Zaub a 20 00
——— 120 00
Katharine Eller ..... asasececsseiate desicpeaes Dee Sivstetaratwsawace $15 00
Patrick J. Manning 25 00
John Schierieinens .. . 30 00
4 John F, Dalton ....... cc cece eeeee DSC; Wi swwsnseescesnan 10 00
80 00
21
—— $665 00
————
APPRAISER ROBERT W. CROMLEY.
No. of 1896.
cases. Name of estate. Date of probate. Amount of fee.
Andrew A. Henderson ...........- « Jan. 3.. $20 00
Emma Harris ..........+ essvisameeees JANs Use eas 15 00
Matthew V. Cable ........ Siesssevcces JAD: 15 00
Peter Jaeger ...... Jan. 40 00
Catherine Schmither .......... Jan. . 50 00
6 Frederick A. Muller ...........+-. Sin WP BMley 2b wsccraroaseaisieisis vistiincs = 15 00
. . SS $155 00
1 Jesse M. Clock .........0..ese seers cee Feb.  4iccecsecseceesees $15 00
, _ 15 00
John. FB, SWydaMiiis cisacicsien ans March Dai css caccncacceguane $50 00
Simon Gluck ............0+ Marcel 19 cwsisoieie sais siesjeiee 40 00
Martin Mackey .. March 20...... 3 30 00
4 John Reedy .......ceec ee eeen ce eeee see March 29..cccvcscscccseee 35 00
=——— 155 00
Patrick J. Hickey ............006 May 15.....cceceseeeess $20 00
Fanny Sugenheimer .... May 21........ ~ 20 00
Thomas H, McKenna ..ccssscesewees MAY Wissavevsvossveves 20 00
730

 

No. of
cases. “Name of estate.
Phillip Hummel ..............4- seseee May
James Havey’ .iscccnvecreecnncsow mies
6 Charles L. Morgan ......sseceeeeuvee
Llizabeth Kennoetz ......... sviveege July
William C, Willing ......ccccceseees
Christina W. Albern ...sse..eeeeeees
Nicholas Urtschen .......sssssesaceee July
5 Clarence B. Cleland...........ss002. July
Mary O'Donnell ....sccsccsccccnccceee Sept,
2 Rebecca 8S. Putnam ..........00e00055 Sept.
1 Estelle Green .........ssceee mie geass + Oct.
Therese Begiebing ...........+ aOzRe Nov.
Carl A. Muller .......-...+. sevesesee Nov.
Bernard W. Waitel .............0005 Nov.
Mark Manheimer .. Nov.
5 Max Dugan .......cccccevsevesssesers NOV.
30

= =——

Wo. of
cases.

1895.

Date of probate.

 

 

 

 

{ ASSEMBLY

Amount of fee.

Weve $15 00
2000”
20 00
——— e115 00
Beccevseceeesevers $2000
50 00
25 00
Tic seceeeiece “2OL00
Bliccssescoeeeeess 20-00
——— 13500
1G...cccsceeeececee $25 00
Bisarccewnd 95:00
sane 50 00
Aeeccceesseeserese $40 00
eee nay 40 00
I2..cecceesseeceese $10 00
Thesceccecceesseees 20.00
Ge accents 15 00
HSS Lovins 15 00
WDirscecssesesccere 10 00
70 00
$735 00

APPRAISER ROBERT W. CROMLEY.

 

   

 

  

  

 

 

 

 

  

 

 

1896.
Name of estate. Date of probate. Amount of fee.
James Hogan ............0006 Veserder: DOC 2b rasceenniaveness $20 00
Joseph Li Strauss ......ceceeseeeeeee DOC, Dsecccseccrecsees 25 00
——_ $45 00
Elizabeth J. Dickens Hes. Weis sinwesecancsrsieees $15 00
Bridget McDonald Feb. TW vcssusreseicanyee 25 00
John Hanneberger ............0..-66 Feb. 14.......e0eeee gone 15 00
Starr V. Totten ....cccccccccesccesee BOD. 18....cccccneccenne 50 00
Timothy Harrington .......... wanders OD. Weacasinensewiers Sens 25 00
Anton Beuesch .......... Feb. 21.....c.ssvesceees 15 00
SS 145 00
Tekla M, Szafranowski .............. ADPVil 6.....cecccsseevee $25 00
Annie Rahal .......eeecseeeee acpomest: AADTHD TID. caccscidisniee ieveere wie 15 00
Phillip Savory ..... euieterere dsr eiewsieee MADTIL. WSs sirovessa ce caress ais 15 00
Amalie LyOD .......seeeecseresceveeee April 10 00
; _——— 65 00
Frederick Schellhardt ...*%.......... June $20 00
Alice Meyer .......cessceccsssecceesee JUNG 25 00
Joseph Rutz ......eececveee Soest es. June 15 00
William Hausmann .....eecccseeeceee JUNG Wrirescsevvececvens 25 00
Jeremiah Reardon ........ wivseoweewse CUNO (26 scicou oie sens sicw oars 10 00
Olef Undstrom .......cceccovcececevee SUDO Wesescsrecccsscece 15 00
110 00
Thomas Ennis ......ccccccvecssreces AUR: lDessecsstecscccnes $20 00
Robert S, Blanc ...cecessseroes « Aug. 18...00.006 20 00
Edward Marrin ....ceccccsscsaverveeee AUB, Weceesrcoccecerees 70
No. 40.] 731

No. of
cases.

1896.
Name of estate. Date of probate.

Maria Livingston ............+. wiswee Septs Sica evniowe Aenean:

Amount of fee.

$25 00

 

Thomas J, Callaghan .............066 Obs  WGirsisercareavercaaierisis
Cora M, Walton .....ccscceeeeeeeeees OCt, 16......ceeeeneeeee
Frederick Koegly ...cccecesecseceees OCb,  Useeccsccroreorree
4 Elizabeth Lauterback .............. OSE. BO esaieerwsveweany

1 Bmma E. Nichola ......cccccccscccee D@Ce  Sevccvcrocceccsees

 

27

No. of
cases.

APPRAISER ROBERT W. CROMLEY.

1897.
Name of estate. Date of probate.
Dorothea. Sheppart sxsisiwesscssees JADs IDeweaseaiencvcesee
Emma T. Sheppart .............06. se AAD:  USsesicae cedars.
John Hutchinson ..

     

eiesveeoars RDS

Andrew Maloney .....ccccsececccecese SAD.  ZWhercaccescvaccoers

Kate Levinson ......ccccecsccccssnecs SAMs  Wrrcrecsecccsecees

Catharine J. Demorest .........-.+06 MarCh 4.0. .eccecceveeee
Mary Daly® scscsissamnedecesccciecnes Mare B26 suse cece svuisewse
Patrick Osborne ...
Grace Haegh ............+ NE ArAy ENE we

  

Nicholas Duffy ....
John H. Eberhardt .......... essere wis
James A, COWIC ..scecceveeccrececess MAY 27 ecreccererececer’

 
 

    

18... cceecrecvee

Carl F. Broese occ. scccceereeeeeeeces JUDG  Biessccccsecnceese

Katharine Goebel ..........sceeeneeee SULY LW. ccoecces.seooess
Walter Pitt: .sccmscssssstemacceeces, JULY Wissossaesioadseone
Mary Cronin ........seccccseecercoeee July 13
William H. Condon ........cecceeeees TULY  B0recrsecvereccceee
Gottlieb Fetter ..ccccccaccecececvecese SULY  80,......0ceerevvve

   

1 Charles Habn ........scceccceesecrces AUS.  Bicsecccrsccvecece

Christian Volge sccieescscsmeasniesien SOPte. Wesscsarcreccveess

Margaretha Muller w.csssencccenecere NOW, Wis cessicvuseecces

2 James M. Moran .....ceeveeeeeceeeee NOV: UBsscessceseseecees

 

21

$15 00
15 00
25 00
25 00

$10 00

 

$25 00

80 00

10 0

$599 00

Amount of tee.

$15 00
10 00
15 00
20 00
26 00

$15 00
30 00
15 00

15 00.

$35 00
25 00
% 00

$30 00

$20 00

10 00
2% 00
20 00
35 00

$35 00

$20 00

$40 00
20 00

$85 00

7 00

30° 00

110 00
36 00

20 00

60 00

 

$500 00

 
732 [ ASSEMBLY

APPRAISER ROBERT W. CROMLEY.

 

 

 

 

  

No. of 1898.
ci.8es. Name of estate. Date of probate, Amount of fee.
Tillie E. Henderson ............00-5 © BOb.:  Wetaisisisisienaens ac $25 00
2 Catherine Stewart ...........eseee85- Feb. 25 00
$50 00
1 Isaac J. Siskind ..... ea.ya PHenerETC, June 27....-..+-5. Seeeee 25-00
25 00
1 Barbara Uch ...... sled siewiewixexnsaerss dae: AUS “Slisccpessesiesceess $10.00!
: 10 00
1 Lizzie Koel] .........ccccccevecceccers SOPt.  Bracsscccecceeeeee $20 00
20 00
Margaret Schoenleher ......e.sceeeee OCb.  Llsescesercrseveuee $20 00
2 Mary By Hazeltine:. siccstssecesesccs OC Wevexssecasvascsss 30 00
50 00
Sarah M. Donahue ......ceeccscceeees Det, l6reccccsecceeccves $25 00
Levy MOrvsis .....cccccesceccnceeeseee DOC.  WDecscercrceveceees 25 00
Deborah Ellis ......sccccseceaeceesees DOC, 20s. .cerevecesseeee 10 00
4 Francis M. Underhill ........ wise © Dec. B0..eececcoeeseees 100 00
3 160 00
i
eee $315 00
APPRAISER ROBERT W. CROMLEY.
No of 1899.
cases. Name of estate. Date of probate. Amount of fee.
Joseph Holmes .........cceceeseeersee JAN. Gisiswiesisinsccas eure $80 00
Margaret Duchendt .................. Jan. 10 00
‘Charles Wilson ....... Jan. F 20 00
Daniel McCauley ........sesseeeeeeee JADe 16.......0045 aise aie : 10 00.
Anna B. Bunker ........seeee eens sees SAM.  BWececcccsersecrves 20 00
Mary A, Meyers ........s0.00. tats SUS QOuascesareneweny 10 00
i Ravier Wertz. sess wissesssswsews SAD Woeesvessasesavcaes 20 00

 

$120 00

 

APPRAISER CHAUNCEY M. BENNETT.

 

  

 

No. of 1894.
cases. Name of estate. Date of probate. Amount of fee.
James Cupps ...... aeons oral siavatsiahove Feb. D wissinaememustiieece 99 6 $15 00
Adam Enders ............. WO voieie ceisiosisiisieses:s 16 00
Michael L. Coyle Daw axis tessie 20 00
Louis Kohn ........... Dea cerseia sreitwisisinsars ti’: 20 00
Lemuel Strauss ....... sebinaceeatd waaveusars : AG sie oniavinis veisie eistaaee 20 00
Katharine Eller .. Dec. Bicceceeeesecceees 16 00
Margaret E. Carroll ........+...e005 é DEC) “Wassaisiwsss weaseme 30 00
8- George A. Schastey ,.....ccccecceees De, Sliscsccccacasscces 25 00

$160 00
No. 40.]

APPRAISER CHAUNCEY M. BENNETT.

No. of

cases. Name of estate.
Charles E. Secor ............00005 ‘
Julius Sanborn ....... eee cece ee eee
Pauline: Schiff. 2. cccsiie s ssesisaicnrene

Frederick Schuler ..
Samuel McKibbin

Matthew McGrath ..................
Barbara Hartmann ..............0005

John C. N. Guibert
Margaretta Massenfelder ....

10 Ann M. Wehdebrock .............

APPRAISER CHAUNCEY M. BENNETT.

No. of

cases. Name of estate.

James Loughran ...
John Cawood .........

Rosa Lewin .......ccceeee ec encenee
Fred’k W. Dieckmann ...........+-

6 Adolph S. Kalischer ...... o

APPRAISER HENRY W. RAWCLIFFE.

No. of

cases. Name of estate.

Lizzie V. Barker ..... ae
Henry Arnold i
Apollonia Hoffmann ...... ‘

4 Louisa O, Hunter ...........eeeeeee

TRANSFER TAX APPRAISER.

Name of estate.

Birdseye Blakeman ..

 

Miguel Barbarrosa ...........+.0+6 gan
Almina FP, Beers ........eeesese eens bec
Anna J. Burr .....cece se ee eee eee cama

Henry Bronson .
John Campbell
Henry LeG. Cannon .............46- nie
Patrick Cooke ...........ccreesceeeeee
Hippolyte E. Daudinot .
Marie A, Felter ......... csc ec ee ne nears
Mary HB. Farnum ......-6. ec ccec ee ee eee
Louis Greenhart .......
Miguel Garcia ......... ces cece sere ceeee
Rosina Graetzinger visssssacsseserseee

 

 

 

  

 

733

Date of probate,

 

 

Date of probate,

  

Date of probate.

 
 
 
 

Net amount.

$733 ,000

109,000
138,000
67,000
445,000
45,000
262,000
5,500
11,000
92,000
156,600
37,000
708,000
87,000

January.......0..
TaNuary.ree.seeee

JADWUALY.orssseaee

Amount of fee.
$25 00

10 00

25 00

10 00

15 00

25 00

15 00

20 00

40 00

15 00
$200 00

——

Amount of fee.

$15 00
10 00
10 00
15 00
20 00
$70 00

Amount of fee.

$30 00
15 00
15 00
40 00
$100 00

Name of appraiser.

Gilbert W. Minor,
Gilbert W. Min. r,
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Minor,
Gilbert W. Mir -r.
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Mizor.
Gilbert W. Minor,
Gilbert W. Min-r,
Gilbert W. Minor.
Gilbert W, Miror.
Gilbert W. Minor,
734

Name of estate. Net amount.

 

 

 

  

 

 

 

 

  

 

Mary A. Gillespie .........ssseeeeeeees $147,000
John F. Hondayer ......-...++eeeee eee 68 ,000
John Holmes 191,000
Wm. Jauncey 51,000
John McKesson ........e..s0e cee e eee s 163 ,000
Roger -C, “MCKIM, iecucimiacadamngaecien 2 38,000
Catherine E. Morrison ..............4+ 19,000
Kate Pi Reynolds: sscssisisscas sas cissvcnecaie's 12,000
Emeline: ROACH scp usisesmeasesincrsaxarnse’s 77,000
Thos. Rooney ‘ 18,000
Lark Me BCG 9 2. cng atanreinndmanien . _ 122,000
Mary S. Van Buren ........... cece eee 1,590,000
William, Brown. citwccnscte rade rcnvese 53,000
William Cruikshank .. 79,000
Edmund L. DeCrano 59,000
David. M.,:Gorber «cco viaisssmenowetens 38,000
MNiZa. A, ARTIS ccsciiccisuieddeuyesasens + 196,000
Rinshaw M. JoneS ......ssceeeseveeene 5,000
Daniel Loneigan .........ceeeeeeenee ae 11,000
Arthur Leary jig cientawcsaeawss sunigiaia ayy 344,000
William A, Miles 10,000
Chartes W. Ogden ............:ee eee 573,600
SHeon RRGIIS. inc s6- 33 caroiceianieiieaere sauce 246,360
Henry Stein ............- ahtecntard naa donne 1,169
Ophelia M, Spofford .........cceseeees 327,000
David Wi Brive ecccsscnguais vi ts sawn 862,000
Lemuel H. Baldwin ................005 89,000
Juliet Douglas ... 189,000
OMSK APSE os pai sititlatisthe teieee dees t 500
Heegisto: Py. Mabbric cwarsicceascnniarences 767,000
Erarviets Ri HLUrd asesinsccsacisenawaicnes 137,000
Henry P. Johnson ..... 12,000
Charles W. Lawrence ............... “6 21,000
Patrick Neville: sg ss sswawasarwsearcioadte 3,000
Eugene O’Sullivan .. 241,000
Nicola Altiocchi ....... 38,000
Sarah’ Bradley: is.sisccanasnasenass Secreta 9,000
Clarissa, Gi, Crane «vi ssosewsaadcciccguesecs 201,000
James C. Cunningham . 32,000
Angustus C. Downing ..........eceeeee 2,398,000
Ben}. ‘FY DUNG: 425 secneaieniencoasion 37,000
Walter H@wards « ss.csivsisscsssinenncdieeseies 99,000
Abraham Ensmenger ........00...e000e 21,000
Anna Huth seccsscnsanves eee 5,000
Susan W. Jameway ......ccccseeeeeeeee 20,000
Peter A. H. Jackson .......c.ceceee ene 534,000
Ma thee FLED S) -sarcatcvoriailsrscis Siucinaintgg ape wat Gadiotitone tas
William S, Mayo ..... Wi olaes yea gauss’ 40,000

 

 

[ASSEMBLY

 

 

 

 

 

 

  

 

 

 

1896.
Date of report. Name of appraiser.
Gilbert W. Minor.
Gilbert W. Minor,
Gilbert W. Minor,
January... cc... Gilbert W. Minor,
Gilbert W. Minor.
‘ Gilbert W. Minor.
January.......... Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Minor.
January..... wees. Gilbert W. Minor.
January.......... Gilbert W. Minor.
February... Gilbert W. Minor.
February......... Gilbert W. Minor,
February.......... Gilbert W. Minor.
February........- Gilbert W. Minor.
February. Gilbert W. Minor.
February......... Gilbert W. Minor,
February......... Gilbert W. Minor.
February......... Gilbert W. Minor,
February. Gilbert W. Minor,
February. Gilbert W. Minor.
February......... Gilbert W. Minor,
February.......... Gilbert W. Minor.
February........+ Gilbert W. Minor.
Marehiwesacecins . Gilbert W. Minor,
MAN CD wearers sieevns . Gilbert W. Minor.
March.. Gilbert W. Minor.
March..... deiinaee Gilbert W. Minor.
March.........008 Gilbert W. Minor.
Gilbert W. Mivor.
‘Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Mixsor.
March Gilbert W. Minor.
ADP aise wimnenens Gilbert W. Minor.
ADTilissaiseave +... Gilbert W, Minor,
ANril ssces-.is +... Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Minor,
Gilbert W. Minor.
ADril cee eeiaee «.. Gilbert W. Minor.
i ‘ Gilbert W. Minor.
ADTs syn s.c eh08 . Gilbert W. Minor,
ADP oeascuies ve ve 6 Gilbert W. Minor.
April..... sesseees Gilbert W. Minor,

April...cccerseres Gilbert W. Minor,
No. 40.]

Name of estate.
Thos. D. Mason
Edward McGuinness ..
Louisa A. O'Donohue

 

Marselus Pryer
Frank T. Quackenbush
John A, Post ......... cc ce eee
Matilda L. Rogers .........-seee cece eee
Eliza Sparks
Susan A. Theall
Edward Schell ..
P. Walton Aims ..........: cece eee eens
Mary L. Andrews
Elizabeth L, Booth ...............45 eee
Catharine M. Battelle
William Bliss
Chas. Cronkright
Martha C. Coe
Ezekiel J. Donnell: .
Conrad C. Detloff
Julia Gomperts
Caroline A. Hall ..............eeseeeee
Reuben Hoyt
Rainsford Ingalls

 

 

 

 

Lucia L. Kearney
Elizabeth M. Pulling ..
William H. Richardson
Rufus Waterhouse
Louisa §. Teets .......

 

 

Lucie D. Taussig
William B. Tarbalton
Joseph 0. Davis
Anna M. N. Dunnell
Susan J. Dannat ......... cesses sence eee

 

Conrad Hulseberg
Arthur F, Hogan
John C. Vanden Henvel .

William H. Morris
David Morrison

Caroline Mahler
May A. Stevens ............065 dintetccaieiaa .
Ann Van Holland ........... sigeataneainn
John C. Winch
John H. Abeel

  

 

SOSEDN BORIBY o verrancercaereda'cs wales
John C. DeLa Vergne ...............4.
George C. Fisher ...

 

Francis Jaclard
Maria B, Lane

735

Net amount.

$42,000
28,000
96,000
11,000
115,000
19,000
46,000
26,000
2,500
456,000
15,000
16,000
13,000
200
162,000
15,000
30,000
20,000
1,000
3,800
173,000
499,000
20,000
13,000
82,000
1,000
146,000
166,000
9,000
4,900
12,000
18,000
252,000
9,000
60,000
37,000

298,000
35,000

12,000
20,000
16,000
94,000

243,000
26,000

158,000
61,000
22,000
24,000

1896.
Date of report.

 

FULY si cieisisscraisincce cies
IW desemeersenny te
TUL contenant
JU i 03
TUF iwendasioxe aes

 

Name of appraiser.
Gilbert W. Minor.
Gilbert W. Minor,
Gilbert W. Minor.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.

Gilbert W.
Gilbert W.

Gilbert W.
Gilbert W.
Gilbert W.
- Gilbert W.
Gilbert Y,
Gilbert W.
Gilbert W.
Gilbert W.
‘Gilbert W.
Gilbert W.

Minor,
Minor,
Minor.
Minor.
Minor,
Minor.
Minor,
Minor,
Minor,
Minor,
Mincr,
Minor.
Minor.
Minor,
Minor,
Miner.
Minor.

Minor.
Minor
Minor,
Miner.
Mincr.
Mincr,
Minor.
Miner,
Minor,
Minor.
Minor,
Min -r,
Miner
Mine-e,
Minor.
Min...
Miner,
Min: i

Min::-.
Minor,
Miner,
Minor.
Miner,
Minor,
Min r,
Minor,

Minor.

1
Minor,
(36

Name of estate. Net amount.

 

 

 

 

 

 

 

 

 

 

 

Lewis S. Levy .....ceeeeeeeee hee eeis aes $96,000
William H. Montanye .............-+6- 102,000
Archibald McLintock ...........+-.55+ . 93,000
John G. Richardson ...
James: RENWICK sasicccusssnseerg sean 1,450,000
Johanna Rasch 20,000
Anna E. Spring 75,000
Thomas Varker 50,060
HGwin, WIC sisicacedscaae saciwcaice isis 29,000
MArgarét. WASTE? sawisiirneay ae diarsienaicis 76,000
George S. Adrian 28,000
John Brown .......,.-:seee eee e ee eeeeee 11,000
William H. Bradford ..............0008 439,000
Robert. Center’ aise siesvaawd scewaiae aways 23,000
Fred’k C. Boyd ...........668 17,000
Cornelia F. Caster 293,000
Bliza, C, Forbes: scmicsensnsamsesaseas ‘ 2,000
ANS TES GPANE  viseivie cia deateicia ouisieeeiraraie 157,000
Mary R: HUItton) jasessendinnsses-ceveinenceena 20,000
John W. Mackey, Jvisicicssssseasess 637,000
Philip S. Miller 85,000
James Smith 113,000
Isaac Shidloosky cesses. sicsee wae ca yes 4,400
Mary A. Thomson ...............c00see 118,000
Mary” Bi, WHECIER es dscmacunawinaacnea 748,000
George L, Balheimer .................. 10,000
Sarah, Qruay sisiee gsasevosavn sovevewnss 17,000
John H:. Harbeck! .vcicvsseaseersseoaren vecacesescas
Frank B. Hobart 12,000
Bernhard Mainyer ............eeee0eee 692,000
Caroline McCabe .........-...0cce cee 21,000
William A. Baker 6,000
‘ Frank Bisgen .........0.-.eceeee iis wastes 18,000
James A. Church: cceicscoeasaraeseusas 589,000
Alexander Dominick 26,000
William G, Dominick 117,000
George H. Engeloge .................08 88,000
Edward G. Jardine ...............0.066 11,000
JOhD: JACKSON cy cee ssaswacaye 5,000
Stephen A. Main 26,000
Anne C. F. Marwoir ..............000e 55,000
Ann Louise Noe ....... eee eee eee ees ‘ 25,000
James 'S,. Noyes) iva scsannendi xeon 50,000
Lawrence M. Van Wart 6,000
ANSOn: Baker: ssra-ensane veces oressterzns 61,000
Charles Goodyear ...........ceeeceeeeee 49,000
rane Ws MISH OR sisisecsisicnsisaimesals sineedors 33,000
Edward EH, Flint ........... DRE ies« ‘ 84,000

 

   

[ASSEMBLY

1896.
Date of report. Name of appraiser.
DULY seciaverssnneitmaseg Gilbert W. Minor.
DULY wisisteus sxiaosent ce Gilbert W. Minor,

Gilbert W, Minor.
Gilbert W.

Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.

Gilbert W.
Gilbert W.

Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.

Minor.
Minor.
Minor,
Minor.

 

Minor.
Minor,
Minor,
Minor,
Minor.
Minor.
Minor,
Mincr,
‘Mivor.
Minor.

Minor.
Minor.
Minor.
August. .......... Minor,
August. marae oS

August. ..........

Minor.
Minor.
Minor,
Minor.
Minor,

September.......
September.......

 

Gilbert W.
Gilbert W.
Gilbert W. Mincr.
Gilbert W. Minor.

September.......
September.......
September.......
October....

  

 

 

 

October scccnses .» Gilbert W. Minor.
October .sissae... Gilbert W. Minor,
October.......... Gilbert W. Minor.
October .......... Gilbert W. Mincr.
Oetoder wivisisicee sv Gilbert W. Minor.
Octobersccsusises Gilbert W. Minor.
October .. .. (Gilbert W. Minor.
October.......... Gilbert W. Minor,
October.......... Gilbert W. Minor.
October.... Gilbert W. Minor,
October... Gilbert W. Minor.
October .......... Gilbert W. Minor.
November........ Gilbert W. Minor,
November......... Gilbert W. Minor.
November......... Gilbert W. Minor.
November....s... Gilbert W. Minor,
 
 
 

 

 

 

 

 

 

   

 

No. 40.] 137
Name of estate. Net amount.
Arthur D,, Gardner.............- eases $17,000
Gustav G, Knatz ............ rite oe ace lions 4,000
Nicholas Seif .......-..+eeeee ase steanvdats 9,000
Elizabeth Topp .........+ i gbieg icine NN 20,000
Frank B. Wiggins .......+...---00+ ges 43,000
William G. Bruse ........+-...e0ee- aa 50,000
Antonia Carrio de Sancho ............ 557,000
Thryza Hoe ......cceeeeeeeeeeteeees 56,000
Elbert S. Jennison .......scee seer eevee 396,000
Catharine B. Linsly .........-eeeceeeee 22,000
Mary A. Livingston ............0eceeee 219,000
Andrew Luke .......+...-.055 45,00)
John W. Livingston 95,000
John D. Lawson ..........cc ese ee eee ee 157,060
Deborah P. Lowrey ...........0.ecneee 8,700
Elizabeth Ludlow ... sree 98,000
Rulus.. Park jjeisecoe cece wa cacwiew yorcs-coveyis 52,000
Thomas Patten 194,000
Isaac P. Martin ... 44,000
Helma Rodgers 119,000
Matthew P. Robins ..............0se0ee . 65,000
Theodore W. Sterling ............. oe 191,000
Columbus Stigeler ............ css seeee 33 ,000
Benjamin T. Underhill ................ 42,000
Sarah S. Whiting .................008 ei 206,00)
Henry B. Wilson ..............6- ia 14,000
Thomas Carter ......ccscccc eens ee eeene 84,000
John Ji, Decker’ secsesasjavacrucaeasse gion 602,000
Olive T. Enos .. eee eae 15,000
Henry Gerken: 2... eisinsinisieveieies stances Giese 28,000
Mary Hastings .2.s0sescssnenerecsonees 240,000
David Hall ..............c0e eee ie 10,000
George H. McMabe ... 23,000
Edwards Pierrepont 257,000
Sarah J. Pirsson ..........04. anener anit 70,000
Thomas C. Sloane-. 393 , 000
Peter R. ‘Warner ...........0005. idles 100,000
Otto H. Zollikofer ...............-008 ‘ _ 4,000
Elizabeth Bloodgood ................ os 116,000
Louise M. Corbett ..............eeeue . 93,000
Henry 8. Day «cscewssa ssonenanis wens wees 30,009
Frederick Meyer ...............0.008 me 5,000
William Ottmann ................000 ee 514,000
Richa Rossin .........:e.sees0e 62,000
Edward Stubbendorft 4,000
John Simpson ........ aiciabace yaeteesestays teaxg 61,009

47

1896.
Date of report.

November.......-+
November........
November........
November........
November........
December........
December........
December........
December,........
December........
December........
December....

 

December........
‘December........
December........
December........
December........
December........
December..

  

December........
December........
December........
December........
December........
December........
December........
January. ........5

1897.
January. .......5-
January. .........
January..... Gisraee
January..........
January. .........
January..........
January..........
January..........
January. .........
January, .........

January. .....00.-
February ........
February ........
February ........
February ........
February ........
February .

 

February ........
February ........

Name cf appraiser.
Gilbert W. Minor.
Gilbert W. Minor,
Gilbert W. Minor.
Gilbert W. Minor.,
Gilbert W. Mincr.
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Mincr.
‘Gilbert W. Min r,
Gilbert W. Mino-.
Gilbert W. Minor,
Gilbert W. Minor.
Gilbert W. Minor.
G.lbert W. Mi-or.
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Miror.
Gilbert W. Minor.
Glbert W. Minor.
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Mincr,
Gilbert W. Min.r.
Gilbert W. Miacr.
Gilbert W. Mincr.
Gilbert W. Mincr,

Gilbert W. Mincr.
Gilbert W. Minor.
Gilbert W. Micor,
Gilbert W. Minor,
Gilbert W. M nor.
Gilbert W. Minor.
Gilbert W. Mincr,
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Mincr.
Gilbert W. Mincr.
Gilbert W. M no-.
Gilbert W. Minor.
Gilbert W. M:nor,
Gilbert W. Miner,
Gilbert W. M'nor,
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Mincr,
Name of estate.
Annie Taylor
Louise A. S. Verren
William D. Warden ..... on eEnnees tia
Maria L. Butler
Ethel Caswell

Henry Lindenmeyer
Alfred A. Lutkins .
John H. Miller
William Moir
Moses M. Robinson ..........0..006 tee
William H. Richards .
Albert S. Rosenbaum ........
Ebenezer Scofield
Charles Schultz ...cs.sseaaee
Mary B. Schieffelin .....
Alfred W. Thompson
‘Lawrence E. Vail
John E, Andrew ..
Sarah S. Adam ..........

William A. Bigelow ...........005 aie
Walter Carter
‘Susan N. Carter
‘Margaret S. Corlies ............ eaiorgans i
Alfred B. Darling
John Hess
Eliza D. Harbeck ............. fisiasathcis :
John Heath .........66 atastarere
Martha D. Hoagland
George F. Pfeiffer ............+. eee
Mary L. Paxton -......cccc coves eoerce
‘Sarah R. Seton
Rebecca Scott

 

 

 

  

be ee ee neere

 

 

 
 

Richard S. Williams ........... teaaatnnaere
William H. Vanderbilt ............6
Maria L, Vanderbilt ............6008 oe
Louis Walter ........cccccenseenes sachs
Mary G. Adee gins Seeeeees cu So eee
George N. Curtis .......ccseeeeeecseees
Roger F. Donegan .......... SusiaeaeSueiate
Hetty M, Gomez ..........065 siipinieteeaie
Mark Hoyt

Hall J. How .........

Mary T. Hillyer .......... Sco RReRR ely slater

Charlotte A. Hamilton .............. sd

 
 

 

738

Net amount.

347,000
8,000
267,000
18,000
1,800
45,000
195, 000
71,090
26,090
156,000
13,000
29,000
525,000
55,000
17,000
1,190,000
302,000
128,000
24,000
20,000
5,000
15,000
653,000
638,000
17,000
25,000
86,000
1,188,000
15,000
261,000
35,000
736,000
175,000
56,000
47,000
268,000
380,000
1,573,000

625,000
49,000

725,000
3,000
3,500

432,000

54,000
32,000
122,000

1897.
Date of report.

February ........
February ........
February ........

 

 

 

 

ADI] ccna 8 saves
April..........005
April..........e..
April.....
April.....
April.....

 

ADTil . cae eeeeeee
ADT ices sisicghstes

 

 

[ ASSEMBLY

Name of appraiser.
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Mincr.
Gilbert W. Mincr.
Gilbert W. Miro.
Gilbert W. Minor.
Gilbert W. Minor,
Gilbcrt W. M nor.
Gilbert W. Minor.
Gilbert W. Micor.
Gilbert W. M'nor.
Gilbert W. Miror,
Gilbert W. Minor.
Gilbert W. Minor,
Gilbert W. Minor.
Gilbert W. Minor,
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Mincr.
Gilbert W. Miner.
Gilbert W. Minor.
Gilbart W. Minor,
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Minor,
Gilbert W. Minor.
Gilbert W. Minor,
Gilbert W. Minor.
Gilbert W. Mincr.
Gilbert W. Minor.
Gilbert W. Miro-,
Gilbert W. Minor.
Gilbert W. Minor.

Gilbert W. Minor.
Gilbert W. Minor.

Gilbert W. Minor,
Gilbert W. Minor,
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Minor.
Gilbert W. Mincr,
No. 40.]

Name of estate.
Sylvester Knight AG atinitamon ama Reralane

 

James Bs “Metcalt. asaiancomaesiscny .
Robert B. Lloyd ............06+
Maria B. Parish ...........0..506 cieaae

Germain A. G. Quetier,..... ois eacetevaaten ‘
Amna A. ROgers .....c.ccesercensevene
George I. Tyson ....

Gerard Walton

 

Henry R. Winthrop .......... SB cauoeskettacts
Francis H. N. Whiting .......... ead
George F. Britton ............cec ee eee
Shanette Disbeeker ...........-..50066 .
Bmeline Dore: csi ce siciaavesinawens <

Carmen G. DeMartinez ..
Mary G. Edwards ............ceeeeeee
Lorenzo C, de Francia ........... Saisie
Joseph Fields .........ccceeeeu eee ssa
Lewis Hallock..........:.00 ‘sy bsalbracksonrece
Richard: Mote <2: diciageynisinescesisivwieaiews
GOOrge MUNTO saiessscvaoessegeragears 5
David ‘McKee
Louisa: S06 ss sesseseanceeenrwesecas i
Silvester Alfonso Madan ..... pinsaltirens .
Joshua BroOkS 21... ..0cccssereeveeseve
Charles Li. Colby? wiscecs cscssonees veaee
Caroline BE. Crooke ...........0.ce sees
Caroline M. Faulkner ................
Caroline E. Cooke ...
Caroline M, Faulkner
Julius G. Holstein ........... eee ee eee
William H. Harbeck ..............45
John Horspool] ....... ccc ce ee cece en eee
Johannes A. Haustedt................

 

 

 

 

Pasquale H. Ode Herandez ..........
Sophia Kepner ....... ee

Mary Mott ................ Lidia ete
John Pressinger ........ccceeeeereneee

Nancy J. Potter .....ccccsccsssecseene
Charles T. Raynolds .. j
Jullet S. SNOW: ise: sececesecs veoescivees
Richard A. Smith ........... cece ee eee
Elias S. Tompkins ...............-0006
Jane M. Dodge ........... ae
Richard M. Korner ...........eeeeee0e :
Sophie: KlCvee wispesscraiiacnaevsiegarances
Augustus S. Kidder ...............005
Lawrence B, Lynch ................4+
John W. C. Leveridge .............4..

 

 

739

Net amount.

$40,000
45,000
29,000
26,000
52,000
41,000

1897.
Date of report.

 

287,000 M.

80,000
1,227,000
54,000
2,000

169,000

292,000

215 ,000
198,000
43,000
28,0°0
26,000

10,000
17,000
353,000
115,000
473,000
11,000
21,009
14,000
21,000
8,000
1,118,000
316,000
29,000
15,000
155,000
21,000
7,000

800
394,000
6,000
2,345,000
7,000
“300
5,000
4,900
24,000
69,000
212,000

 

 

August.. ne
August...........
August,........ a

 

 

 

Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.

Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.

Name of appraiser.

Minor.
Minor,
Minor.
Minor.
Minor,
Minor.
Minor,
Minor.
Minor.
Minor.
Minor.

Minor.
Minor,
Minor.
Minor,
Minor,
Mincr.

Minor,

Minor.
Minor,
Mincr.
Minor.
Minor.
Minor.
Minor.
Minor.
Minor.
Minor.
Minor.
Minor,
Minor,
Minor.
Minor.
Minor.
Minor.
Minor.
Minor.
Minor.
Minor.
Minor.
Minor,
Minor.
Mincr.
Minor.
Minor.
Minor. :
 

 

 

 

 

 

 

 

 

 

 

 

 

740

Name of estate. Net amount.
Lydia A. McGinley ......-.ssseeeeeees $1,800
Bertha Naumburg .. 30,000
Richard Riker .........+eeeeees 12,000
James Smith .......ceee eee e reece ee ees 6,000
Henrietta Sidenberg ia tg Ht 77,000
Clark Wright ...-....+-ssseua seen G00 os ' 20,000
Maurice Aronstein ........ SURG Beta 89,000
Silas M. Burroughs ........seeseeseee 24,000
Lewis R. Blair ... . 67,000
Bla Cram .....ccesccne ec eneeesec enone 6,600
Elizabeth D, Eaton ............ sissies 63 ,000
George Gebe ope 18,000
Herman F, Guleke .......-..--seeeee ae 136,000
Crescenz Merk ........e cece ee eceeenees 22,000
Isaac Odell .....cccceee eect cree scenes ‘ 56,000
Elias S. Rose ... 11,000
Walter Tompkins ..........eeeeeeees ak 12,700
Eliza Walsh .....cccscscsseeeecceneeee 2,600
Mare A, Vaissier .. 15,000
John Wendel ........cceeeeeeeeeereenee 4,000
Charles E. Butler .......csseeseeeeeee 857,000
Susan A. Babcock .......c.ceeeee seen ‘ 41,000
Abraham H, Cardoza ........ssseeeee 29,000
Henry M..Cutting ..... i aud hetatiagesacoieiobiahe 144,000
Glaus) Droger sass saiereoenenicana nce 26,000
Susan C. Evans .......eeecee esse eee ie 11,000
Hilda Falkenberg ...........seeeeeeee 6,000
Adolph Hochstadter ............0eeee 13,000
Ephraim Howe .......,...seesseee ‘ 69,000
William Libbey ............cceesaeeee ‘ 6,000
Gasper V. Montes 20,000
Jeannie W. McComb 43,000
James L. Parshall .....0020+-, yo teeeees 29,000
Charlotte H. F, Skidmore ............ 52,000
HE, Randolph Robinson ..............06 429,000
Sarah E, Bussell ...... me 45,000
Abian S. Beekman ..............0ee0ee 14,000
Thomas Conaty a guiosaie ar 14,000
William Cox 49,000
Jamison Hager ...........05. Seisivis eeee 10,000
Richard Edwards ............4. mace nreipinte 11,000
PAMES B. WLY ccdvawaacsicais acdeiaancmeey 21,000
William T. Moore .... 3% 22,000
SJObn: Te “Martit, siessissreseumnewenares a Aen 2,400,000
William H. Merritt 44 <a seecancavaanves 27,000
Ann Marshall ..... 70,000
TORN PIMMRGEE 6 c.epcscnemenrsesssaneen 15,000
Frederick Schaefer .............. wnat 1,000,000

1

1897.

Date of report.
AUguSt ...ceeereee
AUZUSE .. cece eee
AUBUSt... sc eeeee .
August..... ate
August......+.. aa
August .......6--

September .......
September .......
September .......
September .......
September .......
September .......
September .......
September .......
September .......
September eerie
September .......
‘September ..... ax
September ..... as
September .......
September .......
September ..
September .......
September .......
September .......

 

September ...... :
September .......
October ..........
October :.........
October ..........
October
October . os
October ..........
October ..........
October..........
‘November.
November........
November........

 

 

November........
November........
November........
November........
November........
November........
November........
November,.......
November........
November..... dis

 

[ASSEMBLY

Name of appraiser.

Gilbert ‘W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
‘Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.

Gilbert W.

Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.

Minor.
Minor,
Minor,
Minor.
Minor,
Minor,
Minor.
Minor,
Minor.
Minor.
Minor.
Minor,
Minor.
Minor.
‘Minor,
Minor,
Minor.
Minor.
Minor.
Minor.
Minor.
Minor,
Minor.
Minor.
Minor.
Minor,
Minor.
Minor.
Minor.
Minor.
Minir.
Minor.
Minor.
Minor.
Minor.
Minor.
Minor,
Minor.
Minor.
Minor.
Minor,
Minor.
Minor.
Minor,
Minor.
Minor,
Minor.
Minor,
No. 40.]

Name of estate.
Eliza A. Wilks
George Wood .....
Daniel D. Youmans

Moritz Cohn
William F. Foster ............68
Philip: EbMng oicccia sivavicancia ss

Mary J. Edward .......ccsceecceeeeees
James B. Gillert 4.06600 cossewser cones

William A. Hungerford
Vincent C. King ............cee ee
William H. Locke
Alexander Neely ..
Helen B. Ronalds ..... ‘
John W. Shaw ........cceeeeeuee
Merritt E. Young ................

  

  

 

741

Net amount.
$28,000
200,000

34,000

51,000

22,000

176,000
1,000,000
aaa 138,000
ee . 41,000
23,000
25,000
85,000
4,900
£9,000

611,000

137,000

55,000 -

 

1897.

Date of report. Name of appraiser.
November........ Gilbert W. Minor.
November... Gilbert W. Minor.
November........ Gilbert W. Minor,
December......... Gilbert W. Minor,
December........ Gilbert W. Minor.
December........ Gilbert W. Minor.
December....... . Gilbert W. Minor.
December...... +. Gilbert W. Minor,
December...... .. Gilbert W. Minor.
December........ Gilbert W. Minor.
December........ Gilbert W. Minor.
‘December........, Gilbert W. Minor,
December...... .. Gilbert W. Minor.
December........ Gilbert W. Minor.
December........ Gilbert W. Minor,
December......... Gilbert W. Minor.
December........ Gilbert W. Minor.
[ASSEMBLY

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‘(papnjouod)—2681=968I-SONIGAGOOUd XVL YAASNVAL NOdO NVIGUVOS TvIOdas
No. 40.]
Report.
1898...... Quarter
1897...... Quarter
r
1896...... Quarter
1895...... Quarter
Total

1897...... Quarter
1896...... Quarter
1895...... Quarter
1894...... Quarter

TAT

SCHEDULE 13A.

APPRAISER GILBERT W. MINOR.

 

 

 

 

 

 

 

 

Estates.
ending Dec. 31, 1897........ SAAcaLese nein ANTI RANT T $6,963 00
March 31, 1898........ iiafaternacaseiwnte aracesieia 28 2,052 00
JUNE! 30} 1898s <5 siiosieisisinreiegieisreaierre a 58 4,161 00
-Sept. 30, 1898....... aig Verona se aynes oa 44 3,009 00
201 $16,185 00
———
ending Dec. 31, 1896........ ee 46 $3,069 00
March 81, 1897.......:eeseseenees starsat 56 8,747 00
June 30, 1897....... araraseewrate ua avec ee 56 8,756 00
Sept. 30, 1897.......... see 44 2,952 00
201 $13,524 00
ending Dec. 31, 1896........... See sini gareiartrore 24 $1,710 00
March 31, 1896........ccccsncecccoees ware 49 3,387 00
June 30, 1896.........-6- waneeante saves e 43, 2,892 00
Sept: 80; 1896 ..:.csacmnasgescn siete 42 2,769 00
158 $10,758 00
ending March 80, 1895......csccescscconencnsenes 40 $4,113 00
June 30, 1895......... iia natin tinas i 16 1,281 00
Sept. 30, 1896..... Aadeemennciren aes re atesate 80 5,955 00
136 $11,349 00
wud Ries iinis Bla nie nanos as ie aS shaitecats wa ateveleseeraibgieoninr sia 696 $51,816 00
APPRAISER D. VAN SCHAICK.
ending Dec. 31, 1896................0008 ear 1 $80 00
ending Dec. 31, 1895.... 4 $213 00
March 31, 1896 5 369 00
June 30, 1896 1 42 00
10 $624 00
ending Dec. 381, 1894.........cccceccevecenceeee 2 $90 00
ending Dec. 31, 1893...... is dia aires icons é caesons 19 $2,286 00
Mareh 31, 1893. 21 906 09
June 30, 1898............4 30 1,491 00
130 $4,683 00
Lamawieiions a ccieoealais elie nese daa: areraralinalaiare 143 $5,427 00
748

APPRAISER A. L. JACOBS,

 

 

 

 

 

[ ASSEMBLY

 

 

 

 

 

 

Report. Estates.
1897...... Quarter ending Dec. 31, 1896. 1 $90 00
Tume 80, 1897...... cc cece ee erercscnees ai 1 5% CO
' 2 $147 00
" —
APPRAISER WILLIAM F. SHEEHAN.
TSO Ts aot Quarter ending Dec. 31, 1896........ igRAe Ee qateits 1 $180 00
1896...... Quarter ending Sept. 30, 1896. 1 402 CO
2 $582 00
APPRAISER THOMAS F. GILROY, JR.
santana Quarter ending June 30, 1897........ cc ec ce nese ee re eeene 1 $81 (0
‘ APPRAISER ALFRED F. SELIGSBURG,
Barcneiere Quarter ending Jume 30, 1897........ cece cece cece e wenn an $30 00
APPRAISER A, B. GARDINER.
Sse Quarter ending Dec. 31, 1893 $39 CO
APPRAISER DONALD McLEAN.
eddscote Quarter ending Dec. 31, 1893..........ceeesereneeeerens 3 $105 00
APPRAISER GEORGE M. CURTIS.
1898...... Quarter ending Dec. 31, 1897........ccsceeseceeeenseoes 6 $363 00
‘March 31, 1898..... Sore epesayctirsiats 14 828 00
June 80, 1898... .. ccc ce eee ener eeeeens 10 606 00
BOPts 80, LIB. ciecis caresverersiesieais wieiswiearere i 6 357 00
36 $2,154 00
1897...... Quarter ending Dec. 31, 1896...........c0c cece cece eens 10, $498 00
March 81, 1897......ccesceceeeerseceennee 50 597 00
June 30, 1897........... . 18 627 00
Sept. 30, 1897.......... ayearaistoneiayees da oatete 10 594 00
45 $2,316 00
1896...... Quarter ending Dec. 31, 1895............ cc cece cece cease 18 $900 00
March 31, 1896 wcis visnesmaicasmoneaavs 26 1,068 00
Tune 30, 1896... .... cece eeeeenen cannes 14 678 00
Sept. 80, 1896......ccccsccceceessesescns 14 631 00
72 $3,192 00
Sa
Total ..rcrcccveccnaccncvenecccctecaesserrepesearsseseces 158 $7,662 00
 

 

 

   

 

  

  

  

 

 

 

 

 

 

 

 

 

No. 40.] 749 2

Report. Estates.
1895...... Quarter ending June 30, 1895... 10 $615 00
Sept. 80, 1895......ccssecesssccevevecses 16 894 00
26 $1,509 00
*TOAL jsasewesiavtermsmnaaas Heme cuneeeraies 4 ees 179 $9,171 00

APPRAISER RASTUS S. RANSOM.
1898...... Quarter ending Dec. 31, 1897. died wasnwvarnd 8 $603 00
March 31, 1898....... Nelasiemtayeting nas sievecte 4 405 00
Tune 80, 1898.... cers crenccsccccceverens 1 48 00
Sept. 6 369 00
19 $1,425 00
nl
1897....... Quarter ending March 381, 1897............cccescenecenees 6 $288 00
June 30, 1897.. sine ‘ 7 366 00
Sept. 30, 1897. weWaeh ga oheaeheeaeN 9 498 00
. 22 $1,152 00
1896...... Quarter ending June 30, 1896............ cc ce ee ee ceeeees qT $349 00
Sept. 30, 1896..........ccceeveeeeeeeeere 3 + 207 00
10 $456 00
Total ....... id cyoicisiaVoread efehnlajcasiein's Bid ia dacaleselocbsehiMsosa orp erate é 41 $3,033 00
: eee
APPRAISER CHARLES S. WILBUR.
1898..... . Quarter ending Dec. 31, i 24 $1,698 00
March 31, 21 1,359 09
June 30, rae 21 1,191 00
Sept. 30, 1898........ccsecceceverceceees _ 2 666 00
78 $4,914 00
1897...... Quarter ending Dec. 31, 1896..... $903 00
March 31, 1897.. 1,008 00
June 30, 1897.... 2,730 00
Sept. 30, 1897.... 1,488 00
89 $6,129 00
<=

1896...... Quarter ending March 31, 1896.... ave as ‘ 15 $645 00
June 30, 1896..... ste tBe’ sles cicioneicbenetentaadaela 24 1,773 00
Sept. 30, 1896........... giatera vie huiaiciatar ean 15 1,236 00
64 $3,654 00
FTOUAL:. 5,c:8,85 143i west aiaassiecarsasinaceowvins sm ae'd nage urarera Giane anenae 221 $14,697 CO

 
1896......

1895......

1898......

1897. axe

TE96 encase

 

 

 

 

750 [ASsHMBLY
APPRAISER WALTER H. COGGESHALL,
Estates.
Quarter ending Dec. 81, 1897.........ccccsue recess teees 28 $1,710 00
March 31, 1898............054 Gaia, Sea alti eietetass 19 1,248 00
TUNE” 80), W898 ss srtiadsnmeeeoemwemansirese 19 1,089 00
Sept. 30, 1898........ Syaoalae oiaidale aie eteraieNe at 19 1,011 00
85 $5,058 00
——
Quarter ending Dec. 31, 1896...........065 arid nei nhea See 30 $1,566 00
‘March 31, 1897..........ccenseeeccenseeee 29 1,440 09
June 30, 1897.......... cece seen 1,227 00
Sept. 30, 1897........... ite we 1,236 00
$5,469 00
Quarter ending Dec, 31, 1895..........c. csc eeeener weet a1 $885 00
March 81, 1896......scsssccssecscsorecses 1 438 00
TUNG 80, 1896.......ececerserecerencenes 53 2,148 00
Sept. 30, 1896.... sigaenBeRceram prathaieies | 330 00
92 $3,801 00
Quarter ending June 30, 1895....... eh Duala biacaRen eu awe $960 CO
Sept. 30, 1895..... 2,058 00

 

 

 

63

Total. sseisiccsssew see JAM ERRR Ow Ream RR AS aa@ieayais 335
APPRAISER CHARLES H. RUSSELL.

Quarter ending Dec. 31, 1897.......c..ccccec ee eeeeseees 25

Mareb. 31, 1898. 556.ceisnssccieve ois naiawenioevenae Ones

June 30, 1898. 19

Sept. 380, 1898....... 15

59

Quarter ending Dec. 31, 1896.......... 23

March 31, 1897..........s.eeeeees ee

PUNE: BO WO acieaiisrisceisiciccnts sevinainjnernnicas 21

Sept. 30, 1897............0065 20

64

Quarter ending Sept. 80, 1896.............. ais id satdiaease aan - 15

Total ....... tesdibt tea etaarataslitasuialeleagets orate ates fase pies ea Rinne 138

 

~ $8,018 00

 

$17,346 00

 

$1,059 00

$2,538 00

 

$1,071 00

$2,877 00
$561 00

$5,976 00

SSS
No. 40.]

Report.
1898...,..

1895......

1896.
1895...

1898......

1897. ....5

751

APPRAISER CHARLES D. O’CONNELL,

 
 

 

 

 

 

 

 

 

Estates.

Quarter ending Dec. 81, 1897..........cc cece eee ee eree 45

Marchi :81, 1898 sissscscaansrassisocacareversvancae estate 42,

June 30, 1898......-... seen sine areea ets 46

BED: 80) 1898 sccaisanonmnrnunernaapatrnnnian a 43

136

Quarter ending Dec. 31, 1896 r 45

: March 31, 1897........0.0.005 madate dctoneots 39

- JUNC 80, UBM wcoisnesmesersioreaneess 41

Sept. 30, 1897 50

175

Quarter ending Dec. 31, 1895............. sn ea ecbcavin aioe 40

March 31, 1896 47

June 380, 1896 52

Sept. 30, 1896........ anew OTE pew le@menesayy 30

169

Quarter ending Dec. 31, 1894....... sitecdavosevediescdlasiarers siobeaiea 40

Otel. casigitsisicraqernseviee egos doe fhe vata weve inna ate sence lnysin8 520
APPRAISER CHARLES DONOHUE.

Quarter ending Dec. 31, 1895............... iit Rin 2

Quarter ending Dec. 31, 1895.........cseeeeseeeeveeeces 2

Total .......005- a ihigcapnedpaiirueanareiesein Nibislateracteoevicets ediesanli ania ae 4
APPRAISER GEORGE P. WEBSTER.

Quarter ending Dec. 14

March 31,, 1898...... OX SiRaR TENSE cferarosi : 4

June 30, 4

Sept. 30, 2

24

—

Quarter ending Dec. 31, 1896............-.0.008- seen 10

March 31, 11

June 30, 21

Septs: 80) 189.7 a, vce:einosiinaranece:sieraiviarssenne svocecasina 10

$2,757 00
2,868 00
3,078 00
3,000 00

$11,703 00
——
$3,033 00
2,967 00
3,306 00
2,988 00

$12,294 00
$1,803 CO
1,920 00
2,508 00
1,890 00

$8,121 00

 

 

$1,803 00

 

 

$33 ,921 00

$39 60
39 00

 

$78 CO

~ $309 00
B16 00
405 00
129 00

$1,359 00°

 

$423 CO
447 00
987 00
480 00

_ $2,387 00
Report.
1896....... Quarter ending
1895...... Quarter ending
#
1894...... Quarter ending
Total ......
1898...... Quarter ending
1897...... Quarter ending
1896...... Quarter ending
1895...... Quarter ending

 

 

 

 

 

 

 

 

 

 

 

 

 

752 [ASSEMBLY
Estates.
DOES “Bi W906 eae ejenuarecsa meme setae 16 $876 CO
March 31, 1896...........0668 cectaie to ‘ 17 7138 00
June 30, 1896. 17 873 00
Sept. 30, 1896 9 507 00
59 $2,994 00
TSG: BU. 189M ys aveaseeselconsmsuce eves 62 $2,904 09
March 31, 1895 ; 49 2,064 CO
June 30, 1895.........0...00ee aeanaai ues 21 1,200 00
Sept. 30, 1895...0....cccceese eee scene 48 2,436 00
: 180 $8,604 00
Dec. 31, 1893. 74 $3,258 00
March 31, 1894 89 3,822 00
June 30, 1894... 70 3,273 00
Sept. 30, 1894 43 2,358 00
276 $12,711 00
Sees

sags cutee aoe 591 $28,005 00

APPRAISER MAX L. RANSOM.
Dec. 81, 1897........0005 ssumnsouden nates 10 ~ $498 00
Tune 30, 1898.......ceec esse eee seeeees 7 312 CO
Sept: 80: A898: i creeewsnioeemanea odie 8 . 489 03
25 $1,299 00
Dec. 81, 1896......00.0seeeee ee iirc 16 $942 co
March 81, 1897.02.00. 0cc0ceeeseeese eevee 6 357 03
June 80, 1897.......cceseee ee ee Beatties 6 486 09
Sept 80): 180 Tiatercceenstearcs wesewateeees 1 96 00
29° $1,881 00
Dees 84, 1998s. dasicesunvaneddeciensiants 12 $450 00
March 31, 1896.. ‘ 9 447 09
June 30, 1896... ‘ 24 900 00
42 $1,797 00
Dec. 31, 1894 ‘ 67 $3,150 00
March 31, 1895........0.05 aehededotse 58 2,247 00
June 30, 1895......... eens eagusoein 24 1,257 CO
Bets 80/1808 yesenascvraveactacseueBewen 64 3,372 CO
206 $10,026 00

==
No. 40.] : 158

Report. | Estates.

1894...... Quarter ending March 31, 1894............... jrarearamageee 45 $1,950 00
ite BO, Sia ss tv aperasars inbeeania ee 16 3,690 00
Bepts, 80, TRO ec vieiisne week siiecinasareecwin 48 2,526 00

 

169 $8,166 00

 

TOtal ..ccecnccccrsessenecrcreescsvassaces fence ee eeen ens 470 $23,169 00

 

 

APPRAISALS HAD AND AMOUNTS PAID FOR QUARTER ENDING DECEMBER

31, 1898,
Estates. Amount.

$2,943 00
3,192 00
1,260 00

CHATIESS! D.. OP COMMON 5:n5:6% 15,4 5isieniSiere obi Siein sididseinidl NE ocese oisiciase. vio. 810 aie Sin nese 44
46
20
19 1,086 00
22
4
8
6

Gilbert W. Minor ........ceceeceseeseceesvecuns
WH, Coggeshall ssivceasare tiecccwnncsaa ae vineeaieies
Cc. S. Wilbur ......... isieiniaaieih evaye ate ieiate wexeatemias
Chas. H. Russell .............65
Max L, Ransom .........ceeeeee
Geo. Pi Webster ...0nc0es> Sabato
Goo. M.. Clrtis, Irticacsescane

 

1,068 00
189 00
279 00
369 00

 

169 $10,386 00

 

RECAPITULATION,
Fiscal year ending:

Estates, Amount.
POD OMID ED 80, 2005, cnonnnwanianmanggannenxs ene eneminieuyeamuemaens 663 $46,635 00
SSH temMber’ 80) 189 sreissscsmewraie aiccarateranewamatete cmawrslersavoaaneeceuwen 788 38,447 00
September’ 80, 1896 assws'sccieiawe sdideteiv sie ase naa wnasorse oie vie twwawaneiees 684 36,399 00
September 30, 1895.......cceccceveevescesrescerecs 642 34,596 00
SODtSM BOR 80}, 1894s .cinisiag da yaeeeuendnacven womauainsn aamenweeeecee 679 25,704 00

  

 

3 $181,781 00

48
754

_ SCHEDULE 14A.

STATEMENT SHOWING COST OF APPRAISAL OF ESTATES IN THE SEVERAL
COUNTIES IN THIS STATE, FOR THE YHARS 1894 TO 1898, INCLUSIVE,
NUMBER OF ESTATES APPRAISED, TOTAL COST AND AVERAGE IN EACH

COUNTY.

County.
AIDANY cececceecceseecec enc en eres ne en sens ne en eee
Allegany .cccccvesccccscncccaccscvsvaveessesceeee
Broome ...

 

Cattaraugus ....cccccecceccecaccnsscsccscccnsves
Cayuga ...... j Diese MoT SE ANON Vomaeeeers
Chautauqua
Chemung .......... Ze enietee cen eau danrasenee

 

Chenango ..creccccccccccccccecccssecacsasessoees
CLINtOn cc cecsccneneetacceccescvcssnsrcnassescnee
COLUMDIA .rsccccccrcvcrenccse crncvcsasecsscsnene
Cortland .........6.. sayepeeate aiialnieis ivneleeriete
Delaware ..ccsccssscccvecvaccccccccccenrcacsssnee

 

DUCCH ESS 25,5 ain sinieiaiessinre:s nis sis: tisinis inisie sin awisipiea sins sio bes)
Erie...
BBSOK. aieaicarcosaren seins sienna eaters eveaten

  

  

seer eeecee

BEPADELIM. -54.6:5 4:5 vin cia siosaisinreie:sia.nie wie ieiargiaieorgier¥ie stele
Fulton ....

 

Genesee ........ aia ijeisielevie ee wise alee sia’ sie aise aS wisis e\ete
Greene ...... CRS SEMLN GAT Gerais Rw sian loa mama ReaaiO’
Herkimer ........cccseesscscence aise SSeS ees

DJ OILELSOD): cscsinisie saiers oysivie eis ieidiaaisisis are ateniciersters ao oiernnie
KADY sate or sin eovee/sinig wot axdruereinaveie, vlc See qibymiseGislacntere
Lewis ...... *
DVGINEStOW wigjiercssca wig eierdoicciee care vie sere eeaiensernay
Madison .....-.seeee os
MONTP06 siccmissanieesesaanvase
Montgomery ......:ecseeeee ee
New York ...
INIA ATS. sriveiapisiare cascdro ase arasicanietulacts
ODS A. vs.0ss:o:nin sis ois aia isin nce aw sje nierwinresis

 

 

Onondaga
ONUATIO aicereren vivieegsusanneiasanwes
Orange ...... pisepacreises ASS edt Sepia we
Orleans .......ceeeee ee
Oswego ........ isn ireacs

  

 

OUSOBO: evs aiienesiwnrenarains
Putnam ......
QUEENS os sicissaaeasas ceneewes

 

Rensselaer .........eseeeee
Richmond ...........s005
Rockland .............005

 

No. of estates.

483
92
182
52
265
145
86
170
69
161
35
1
281
716
46
9

~ 47

49
100
156
103

2,488

41

96
146
360

43

3,356
129
410
344
118
336

69

82
146

39
230
811
103
144

[ ASSEMBLY

Total cost
of appraisal.

$9,617. 43
1,665 69
3,282 60
1,336 12
3,867 75
2,529 32
1,704 32
2,725 47
1,836 17
3,624 81

560 39
3,362 42

10,202 80

19,186 62
1,663 42

198 89
1,798 16
714 08
1,346 95
3,759 47
2,592 99
38,634 85
374 24
844 30
2,642 81
5,505 70
898 02
191,781 00
1,907 43
7,456 60
7,859 86
1,765 18
6,007 14
1,073 04
1,290 48
3,528 80
702 21
5,021 94
4,327 38
1,535 44
3,506 08

Average
per estate.

$19 20
18 00
24 86
25 70
12 67
17 44
19 80
16 03
26 61
22 49
16 OL
30 29
36 30,
26 80
36 16
22 10
23 22
14 67
13 46
24 09
25 17
15 52

9 12
8 80
18 10
15 OL
20 88
b7 15
14 78
18 19
22 84
14 96
17 87
15 56
15 74
23 62
18 00
17 81
13 92
14 90
24 36
No. 40.] 755

County. No. of estates.
$t. Lawrence... 88

SATACOLR: oo .ciesiscicis ais sioveinieceaenpsiain were, visleeeesienty sie 6 160
Schenectady ....scccesessseseseseseee ai 50
Schoharie .. : 67
HSchuyler’ seiecsweonwaveweavacwr 2 41
Sth 61
Bteuben: scams ineniese sorceress wesanneascesneew 52
Suffolk ... 208
BUI aD 5 ssiie vis coraeidia neni inten aiarear tis wigiewraisicwseleiase 36
MAO BS: Sioc wre trcasetiscawsacdisate sie dena satscanvaeiaide aateieine 48

109
Ulster widens oF beeen euled PARR ERE . 164

Warren, esicssaeiacanstecaenavansaines 50
Washington ........ Siciesolateevbioayniors 162
WAYNG ee seeinsinciea dining. crams o'vin iguisaaelengaweectints vi)

 

     

BOTS CA. sac ssossr aie is ass eresiasary.o Suneys Srare-daie Giblatnlararedeal

  

   

Westchester’ 4 scsi ssa aver saaaciesteotnesh< a ete 470
Wyoming ..... 68
Va tos wviusacewaienneiectcasnncistwadse nessun ows 22

 

Total cost
of appraisal.
$892 48

5,171 38
1,353 14
912 61
622 51
1,055 84
634 00
5,043 91
528 32
948 45
1,883 86
5,005 16
2,213 60
3,371 07
967 32
12,606 50
1,395 92
382 56

: Average
per estate.
$10 14
82 32
27 06
16 01
15 18
17 31
12 19
24 25
14 67
21 84
17 29
30 52
44 27
20 81
12 89
2 27
20 53
17 39

 
[ASSEMBLY

756

 

 

 

 

 

 

 

     

   

   

 

 

    

   

  
  

 
  
  

 

   

    

 

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No. 40.]

 

 

 

 

 

 

    

 

    

 

 

 

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‘(panuyuog )—V GI TiaaaHOg
[ASSEMBLY

758

 

 

 

 

 

 

 

     

 

  
    

 

        

 

 

  

     

 

  

 

   

 

       

 

 

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‘(penuyuog)—Vgl e1naaHOg ,
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No. 40.]

 

 

 

 

 

 

 

 

 

 

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[ ASSHMBLY

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No. 40.]

 

 

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762 [ ASSEMBLY

SCHEDULE 16A.

No. of days actu-
ally sworn toas Amount of fees

  

 

  

  

  

  

  

 

 

  

  

Name of appointee. 1897. Day of occupied as ap- paid at $3.00
Month. month. praiser. per day.

Chas. D. O’Connell ..... February.......5 1 0 0
Chas. D. O’Connell ...... February........ 2 0 0
Chas. D. O’Connell ..... February.......« 3 0 0
Chas. D. O’Connell ..... February....... : 4 0 0
Chas. D. O’Connell ..... February.......- 5 0 0
Chas. D. O’Connell ..... February........ 6 0 0
Chas. D. O’Connell ...... February. 8 1 . $3 00
Chas. D. O’Connell ...... February..... 9 0 0
Chas. D. O’Connell ...... February........ 10 0 0
Chas. D. O’Connell ..... February.. . 11 0 0
Chas. D. O’Connell ...... February........ 12 0 0
Chas. D. O’Connell ...... February........ 13 0 0
Chas. D. O'Connell ...... February........ 16 1 3 00
Chas, D. O’Connell ..... February.. e 16 0 0
Chas. D. O’Connell ..... February........ 17 i 3 00
Chas. D. O’Connell ..... February........ 18 0 0
Chas. D. O’Connell ..... February.. 19 0 0
Chas. D. O’Connell ..... February........ 20 0 0
Chas. D. O’Connell ..... February........ 23 0 0
Chas. D. O’Connell ...... February...... ae 24 2 6 00
Chas. D. O’Connell ...... February.. 25 0 0
Chas. D. O’Connell ..... February........ 26 0 0
Chas. D. O’Connell ..... Vebruary...... ee 27 0 0 7

February total ..... Sree set b ones eneeseenenses 5 $15 00

eee ee

Chas. D. O’Connell ..... March.......g.06 1 0 0
Chas. D, O’Connell ..... Marehies oa ressiesis 2 0 0
Chas. D. O’Connell Mareh........... 3 0 0
Chas. D. O’Connelk . Marehs.cs ceesasa 4 0 0
Chas. D. O’Connell Marches ss cease 5 0 0
Chas. D. O’Connell ...... March.........68 6 0 0
Chas. D, O’Connell ...... March........... 8 0 0
Chas. D. O’Connell ...... March..... asa Site 9 0 0
Chas. D. O’Connell ..... Marcha. seas va vie 10 2 $6 00
Chas. D. O’Connell March.......00.4 11 0 0
Chas. D. O’Connell March....... oie 12 0 0
Chas. D, O’Connell ...... March........... 18 0 0
Chas. D. O’Connell ...... March....... utes 15 0 0
Chas. D. O’Connell ...... March. aaierets 16 o ° 0
Chas. D. O’Connell ...... March........... 17 1 3 00
Chas. D. O’Connell ..... March.........05 18 : 0 0
Chas. D. O’Connell ..... March........... 19 0 -0
Chas. D. O’Connell ...... March. seen 20 0 0
Chas. D. O’Connell ..... March.....sss006 22 0 0
No. 40.]

Name of appointee.

Chas. D. O’Connell .....

Chas.
Chas.
Chas.
Chas.
Chas.
Chas,
Chas.

March total .........seenenee

D.
D.
D.
D.
D.
D.
Dz

O’Connell .....
O’Connell .....
O’Connell .....
O’Connell .....
O’Connell .....
O’Connell .....
O’Connell .....

 

 

 

 

763

No. of days actu-
ally sworn to as

1897. Day of occupied as ap-

Month. month. praiser.
March........... 23 0
March........006 24 1
March......sseee 26 0
March.....sseeee 26 1
March.......0068 27 t
March......+.+5- 29 0
March.....eseee 30 0
March.....sseeee 81 2

Chas. D. O’Connell ..... ADT vissawsaawess 1 1
Chas. D. O’Connell ..... 2 1
Chas. D, O’Connell ..... 8 0
Chas. D. O’Connell ..... 5 1
Chas, D. O’Connell ..... 6 0
Chas. D. O’Connell ..... 7 3
Chas. D. O’Connell ..... 8 2
Chas. D, O’Connell ..... 9 0
Chas. D. O'Connell ..... 10 0
Chas. D. O’Connell ..... 12 0
Chas, D. O’Connell ..... 13 1
Chas. D. O’Connell ..... 14 1
Chas. D, O’Connell ..... 15 0
Chas. D. O’Connell ..... 16 0
Chas. D. O'Connell ..... 17 0
Chas. D. O’Connell ..... 19 1
Chas. D. O'Connell ..... 4 20 0
Chas, D. O’Connell ..... April............ 21 3
Chas. D. O’Connell ..... 22 1
Chas. D. O’Connell ..... 23 1
Chas. D. O’Connell ..... 24 0
Chas. D. O’Connell ..... 26 0
Chas. D. O’Connell ..... 27 0
Chas. D, O’Connell ..... 28 2
Chas. D. O’Connell ..... 29 0
Chas. D. O'Connell ’..... ADTil.......s.eee 30 0

April total. sasewswiwwe cewcenewees htchata anneal iassee 18

— ee

Chas. D. O’Connell ...... May........ ‘ 1 0
Chas. D. O’Connell ..... May......- 7 3 0
Chas. D. O’Connell ..... May.........05 le 4 0
Chas. D. O’Connell ..... May......sccseee 5 3
Chas, D. O’Connell ..... May............ 6 0
Chas, D, O’Connell ..... May.....ecsceeee 7 z

Amount of fees
paid at $3.00
per day.

0
$3 00
0
3 00
3 00

$9 00

3 00
764 [ ASSEMBLY

No. of days actu-
ally sworn toas Amount of fees

Name of appointee. Day of occupied as ap- paid at $3.00

month, praiser, per day.
Chas. D. O’Connell ..... 8 0 0
Chas. D. O’Connell ..... 10 1 $3 00
Chas. D. O’Connell ..... 11 1 3 00
Chas, D. O’Connell ..... 12 3 9 00
Chas. D. O’Connell ..... 13 0 0
Chas. D. O'Connell ..... 14 0 0
Chas. D. O’Connell ..... 15 0 0
Chas. D. O’Connell ..... 17 0 0
Chas. D. O’Connell ..... 18 1 °3 00
Chas. D. O’Connell ..... 19 3 9 00
Chas. D. O'Connell ..... 20 0 0
hCas. D, O’Connell ..... 21 0 0
Chas. D. O’Connell ..... 22 0 0
Chas. D, O’Connell ..... 24 1 3 00
Chas. D, O’Connell ..... ee 0 0
Chas, D. O’Connell ..... 26 4 12 00
Chas. D. O'Connell ..... 27 1 3 00
Chas. D. O’Connell ..... 28 0 0
Chas, D. O’Connell ..... 29 .0 0

 

   

MB LOAD wiinsese wets darmomonantiad was eeseew ens or 19 $57 00
a

Chas. D. O’Connell ..... JUNE oo. eee ee eee 1 0 0
Chas. D. O’Connell ..... 2 2 $6 00
Chas. D. O’Connell ..... 3 1 3 00
Chas. D. O’Connell ..... © 4 1 3 00
Chas. D. O’Connell ..... 5 0 0
Chas. D. O'Connell ..... 7 1 3 00
Chas. D. O'Connell ..... 8 0 0
Chas. D. O'Connell ..... 9 2 6 00
Chas, D. O’Connell ..... 10 0 0
Chas. D. O’Connell ..... 11 1 3 00
Chas, D. O’Connell ..... 12 0 0
Chas. D. O’Connell ..... 14 1 3 00
Chas. D. O’Connell 16 0 9
Chas, D. O'Connell . 16 2 600
Chas. D. O’Connell ...:. 17 0 9
Chas. D. O’Connell ..... 18 0 0
Chas, D. O’Connell ..... 19 0 0
Chas. D. O’Connell ..... 21 1 3 00
Chas. D. O’Connell ..... 22 1 3 00
Chas. D. O’Connell ..... 23 1 3 00
Chas, D. O’Connell . ae 24 0 0
Chas. D. O’Connell ..... June........s08 25 1 3 00
Chas. D. O’Connell ..... June.....ccseeee 26 1 3 00
No. 40.]

Name of appointee.

Chas. D. O’Connell .....
Chas, D. O’Connell ....
Chas. D. O’Connell .....

  

June total ...........

Chas. D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas. D, O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell .
Chas. D, O’Connell......
Chas. D, O’Connell......
Chas. D. O’Connell
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell
Chas, D. O’Connell
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas, D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell.....
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell...
Chas. D. O’Connell......
Chas, D. O’Connell......

 

  

 

 

July total......escceeeceeees

Chas. D, O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas, D, O’Connell......
Chas. D, O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas, D. O’Connell......
Chas, D. O’Connell......

 

765
1897. Day of
Month. month.
TUR Oise vo decane 28
TUNG... .. cece eee 29
TUNG ccscccccence 30

Peete twee tence eect ns aceee

DU cies edinn chs
TUL inies vie etwweieee
IUIYiaissvaceagces
DULY sis: cis eetiere aries
July...
TUS ss ee ceeess cee

oaonrtawn ee

DULY ine os vreid eines 10
DULY vie se ssiewiveisiele 12
FWY is ois sis wiessisgaress 13
TUS ssc sossieeie aie 14
JULY ieee meaawee 15
TUlYsewssswaiee + 16
JULY. cece eee é 17
FULL Y's d0ssicie- ais aie pion 19

 

 

 

TULY.. scccceccene 20
JULY sicaisipigigrery orev 21
DULY a. sssecamreinjers,a 22,
JULY ee esasreeiemnns 23
JULY... cece eeeee 24
MUL F.sis ssincransinvas 26
JULY. sisi cases vee 27
July.. 28
July......0. 29
July... 30
JULY ssc wesasraccrerers 31
August. .......08 2
AUSUSt......ceee 3
August. 4
August.......006 5
August.......0.- 6
AUBUSty avansc tin 7
August........06 9
August. ......0.6 10
August.......006 11
August.......0.. 12

No. of days actu-

ally sworn to as
occupied as ap-
praiser.

19

eCoOotoNSC RFF OW OOO MAOH OF NDR OO Oo

nw
on

RBPeowcececoecocrF Wo S

Amount of fees.
paid at $3.00
per day.
Name of appointee,

Chas.
‘Chas.
Chas.
Chas.
Chas.
Chas.
Chas.
Chas.
Chas,
Chas,
Chas.
‘Chas.
Chas.
‘Chas.
Chas,
Chas,

August total...........

Chas.
Chas,
‘Chas,
Chas.
‘Chas.
Chas,
» Chas,
Chas,
‘Chas,
Chas.
Chas,
Chas,
Chas.
Chas.
Chas.
Chas,
Chas,
Chas.
Chas,
Chas,
Chas,
Chas,
Chas,
Chas,
Chas,

September total.

 

D. O'Connell......
D. O’Connell......
D. O’Connell. a
D. O’Connell......
D. O’Connell......
D. O’Connell......
D. O’Connell......
D. O’Connell......
D. O’Connell......
D. O’Connell......
D. O’Connell......
D. O’Connell......
D. O’Connell......
D. O’Connell......
D. O’Connell......
D. O’Connell......

. O’Connell......
. O’Connell......
. O’Connell......
O’Connell,.....
O’Connell......
O’Connell......
O’Connell......
. O’Connell......
O’Connell......
O’Connell......
. O’Connell......
. O’'Connell,.....
O’Connell......
. O’Connell......
O’Connell......
O’Connell......
O’Connell......
. O’Connell......
. O'Connell......
O’Connell......
O’Connell......
O’Connell......
. O’Connell......
O’Connell,..,..
. O’Connell......

VPODNUODHyH eNO D

S

vouyNdouoyY

    

   

  

 

 

 

  

  

  
  

766
1897. Day of
Month. month.

AUBUSE. .... 00008 13
AUgUSt. wc cece eenl 14
August.. as 16
August.......00 17
AUZUSE....senees 18
August......... 19
August......00+- 20
AUBUST..... ce 00s 21
AUBUSE. 0... ce eee 23
August.......0.. °% 24
August. ‘ 25
August... ccceeee 26
August......... 27
August.. ates 28
August.......006 30
AUEUSt..... ce eee 81
September...... 1
September...... 2
September...... 3
September...... 4
September...... 7
September...... 8
September...... 9
September...... 10
September...... 11

13
September...... 14
September...... 16

16
September...... 7
September eG vate 18

20
September...... 21
September...... 22
September...... 23
September...... 24
September...... 25
September...... 27
September...... 28
September. 29
September...... 30

DAO e emcee ne ne ccc ce deus eesncsene

No. of days actu-
ally sworn to as
occupied as ap-
praiser.

cOorFMFrF ON OrFROOFRHF FEF H OO

ay
0

RBPoeoerFRNeEEDS SCO OO OWF CO ORF RFR SO Or Wh

[ASSEMBLY

Amount of fees
paid at $3.00
per day.

0
$3 00
3 00
8 00
8 00
3 00
0
0
3 00
0
6 00
0
3 00
3 00

$54 00

$6 00
9 00
3 00

0°

12 00
3 00
3 00

3 00
9 00

oooc oe

6 00
3 00
3 00
6 00
3 00
3 00
9 00
3 00

$84 00
No. 40.] -

Name of appointee,

Chas.
Chas.
Chas.
Chas,
Chas.
Chas,
Chas.
Chas.
Chas.
Chas,
Chas.
Chas.
Chas,
Chas.
Chas.
Chas,
Chas,
Chas,

Chas, D.

Chas.
Chas.
Chas.
Chas,
_ Chas,
Chas,
Chas,

D~,
D.
D.
D.
D.
D.
D.
D,
D.
Dz
D.

D,

Dz
D,
D.
D.
D.
D.

D.
D.
D.
Dz
D.
D.
D.

O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell,.....
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell.,....
O’Connell,.....
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......

October total.........

Chas.
Chas,
Chas,
Chas.
Chas.
Chas.
Chas,
Chas.
Chas,
Chas.
Chas,
Chas,
Chas,
Chas.
Chas,

Chas,

Chas,

D.
D.

. O’Connell.

. O’Connell..

O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell.
O’Connell..... .

O’Connell.

. O’Connell......

O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......

. O’Connell......

767

1897.
Month.

October ......065
October .......:.
October .....s00e
October
October......055
October .........
October.........
October .....c008
October ......005
October .......+
Octobor.......+5
October.......06
October........-
October....
October

 

October......
October ......0066
October....

 

 

   

October .......06
October .........
October.
October .......05
October...
October...

  

 

 

November.......
November.......

   

November.......

November.......

   

November.......
November.......
November,.....
November.......
November.......

 

 

 

November.......
November.......

   

November.......

Day of
month.

BRR &SFvevaaanwone

BRASS

No. of days actu-
ally sworn to as
occupied as ap-
praiser.

KBPpePhy PrP ORD OW ARwWN OCCT RHFHNPONMH WHE OOO

 

~
a

NAH. RF HOORAY ETH DH DH PO

Amount of fees
paid at $3.00
per day.

0
0
0
$3 00
9 00
3 00
6 00

6 09

3 00

3 00

0

0

0

6 00

9 00

18 00
9 00

9 00

6 00

12 00
9 00

12 00
6 00

6 00

3 00

$138 00

——————

$9 00

0
12 00
6 00
6 00
6 00
15 00
12 00
21 00
6 00
15 00
12 00
24 00
24 00
12 00
18 00
21 00
768 [ASSEMBLY

No. of days actu-
ally sworntoas Amount of fees.

  

 

 

Naine of appointee. 1897. ‘Day of occupied as ap- paid at $3.00-
Month. month. praiser. per day.

Chas. D. O’Connell...... November.....++ 20 7 $21 00
Chas. D, O’Connell.. November......+ 22 4 12 00
Chas, D. O’Connell....... November....... 7) 7 21 00
Chas. D. O’Connell...... November......- 24 9 27 00
Chas, D. O’Connell...... November....... 26 7 21 00
Chas, D. O’Connell....... November....... 27 10 30 00
Chas. D. O’Connell....... November....... 29 11 33 90
Chas, D. O’Connell....... November....... 30 10 30 00

November total. .......cccsecccccceusceeeeesreve 138 $414 00

ee

    

  

 

   

 

     

 

 

  

Chas, D, O’Connell...... December....... 1 il $33 00
Chas. D. O’Connell.. December....... 2 10 80 00
Chas. D. O’Connell...... December.... ‘ ‘i 3 9 27 00
Chas. D. O’Connell....... December....... 4 9 27 00
Chas. D. O’Connell....... December....... 6 9 27 00
Chas. D, O’Connell...... December....... 7 9 27 00
Chas. D. O’Connell....... December....... 8 9 27 00
Chas. D. O’Connell...... December....... 9 7 21 00
Chas. D, O’Connell....... December....... 10 4 12 00
Chas. D. O’Connell.. December....... 11 6 18 00
Chas. D. O’Connell...... December..... aa 13 138 89 00
Chas. D. O’Connell....... December..... at 14 12 36 00
Chas. D, O’Connell.. December....... 15 12 36 00-
Chas. D. O’Connell....... December....... 16 10 30 00
Chas, D. O’Connell...... December....... 17 8 24 00
Chas. D. O’Connell.. December....... 18 q 21 00-
Chas. D. O’Connell...... December....... 20 10 80 00
Chas. D. O’Connell....... December....... 21 14 42 00
Chas. D. O’Connell...... December....... 22, 10 30 00
Chas, D. O’Connell....... December....... 23 15 45 00
Chas. D, O’Connell....... December....... 24 12 36 00:
Chas. D. O’Connell....... December....... 27 3 9 00
Chas. D, O’Connell....... December....... 28 5 15 00
Chas. D. O’Connell. December......+ 29 4 12 00
Chas. D. O’Connell...... December....... 30 0 0
Chas. D. O’Connell...... December....... 31 0 0
December totals sscnsmiaswsansscowwindsarsieadenss 218 654 00
SSS SSS ES
1898.
Chas. D, O’Connell...... January.......65 3 15 $45 00
Chas, D. O’Connell....... January. 4 15 45 00
Chas. D. O’Connell...... January.......06 5 19 57 00
Chas, D! O’Connell...... January........6 6 4 42.00
Chas. D. O’Connell...... January. qT 17 51 00
Chas. D, O’Connell...... January.......0- 8 12 36 00-
 

 

 

 

 

No. 40.] 769
Name of appointee. 1898. Day of
Month. month.
Chas, D. O’Connell...... January... 10
Chas. D. O’Connell...... January......... 11
Chas. D. O’Connell....., January........+ 12
Chas. D. O’Connell...... Jamuary......... 13
Chas. D, O’Connell...... January.. 14
Chas. D. O’Connell...... January......006 15
Chas. D, O’Connell...... January...cceeee 17
Chas. D. O’Connell...... January.......+6 18
Chas. D. O’Connell...... Tanuary...cervee 19
Chas. D. O’Connell...... January......... 20
Chas. D, O’Connell. January........6 21
Chas. D. O’Connell....., Jamuary........- 22
Chas. D. O’Connell...... JANUATY....cceee 24
Chas. D,. O’Connell. January....... as 25
Chas. D. O’Connell...... January........0 26
Chas. D. O’Connell...... January........- 27
Chas. D. O'Connell... JANUATY...ceeere 28
Chas. D. O’Connell...... January......... 29
Chas. D. O’Connell...... January......... 31
January’ total: sceisornrasceweaaians sepanedemeneees,
Chas. D. O’Connell...... February........ 1
Chas. D, O'Connell. February... 2 2
Chas. D. O’Connell February.......- 3
Chas, D. O’Connell......  February....... = 4
Chas. D. O’Connell!. February... 5-
Chas. D. O’Connell....... February......,. 7
Chas. D. O’Connell...... February........ 8
Chas. D. O’Connell...... February........ 9
Chas. D. O’Connell...... February........ 10
Chas, D. O’Connell......  February........ 1
Chas. D. O’Connell....... February........ 12
Chas, D. O’Connell.... February........ 14
Chas. D. O’Connell... February........ 16
Chas. D, O’Connell February........ 16
Chas, D. O’Connell...... February........ 17
Chas. D. O'Connell. February........ 18
Chas. D. O Cunnell......° February........ 19
Chas. D. O C.n.ue.l...... February........ 21
Chas. D. O’Connell...... February........ 23
Chas. D, O’Counell...... February........ 24
Chas. D, O’Ccnvell...... February........ 25
Chas, D. O'Ccnn 1l...... February........ 26
Chas. D. OCcnn ll...... February....:... 28

February total..........e00-

 

 

   

 

 

 

 

49

No. of days actu-

ally sworn to as
occupied as ap-
praiser,

13
18

1
17
18
10
15
22
18
16
15
10
18
16
25
17
10
12
20

399
fo SS Se

12
21
19
10
"8
14
16
19
any
16

0

22
14
17
14

0

0

0

21
19
19
10
20

302

——S————

Amount of fees
paid at $3.00
per day.

$39 00
54 00
51 00
51 00
54 00
30 00
45 00
66 00
54 00
48 00
45 00
30 00
54 0)
48 00
75 00
51 00
30 00
36 00
60 00

$1,197 00
——

$36 00
63 00
57 00
30 00
24 00
42 00
48 00
57 00
33 00
48 00
0

66 00
42 00
51 00
42 00
0

0

0

63 00
57 00
57 00
30 00
60 00

$906 00

———————
770
Name of appointee, 1898. Day of
Month. month.

Chas, D. O'Connell. ..un< MarQiscccsasrnne o1
Chas, D. O’Connell...... March.........+¢ 2
Chas, D. O’Connell...... March.......+0.- 3
Chas. D. O’Connell....... March.........-- 4
Chas, D, O’Connell...... March......s..0 5
Chas. D. O’Connell...... March........06 7
Chas. D. O’Connell...... March.......+... 8
Chas. D. O’Connell...... March........0.5 9
Chas, D. O’Connell....... March..........+ 10
Chas. D. O’Connell...... March.......006 11
Chas. D, O’Connell..... . March...... o 12
Chas. D. O’Connell...... March........+0+ 14
Chas, D. O’Connell...... March......e.e++ 15
Chas. D. O’Connell....... March.. 16
Chas. D. O’Connell...... March..........+ “Nt
Chas. D. O’Connell...... March.......++.- 18
Chas, D. O’Connell....... March.. 19
Chas. D. O'Connell...... March.........+6 20
Chas. D. O’Connell...... March..........- 21
Chas. D. O’Connell...... March..........6 22
Chas, D. O’Connell...... March.........66 23
Chas, D, O’Connell..;... 24
Chas. D, O’Connell...... 25
Chas. D. O’Connell...... 26
Chas. D. O’Connell...... 27
Chas. D. O’Connell...... March ists 28
Chas. D. O’Connell...... March. .......00+ 29
Chas. D. O’Connell.. March 30
Chas. D. O’Connell...... March.......ee0- 31

March total...........+- aisles Suteiraeiniaisie Sotmete sine
Chas, D. O’Connell...... ADTil....seceeeee 1
Chas. D, O’Connell...... APTil.....cseeeee 2
Chas. D. O’Connell...... April...........5 4
Chas. D. O’Connell...... April............ 5
Chas, D. O’Connell...... April.......seeee 6
Chas. D, O’Connell...... April .csceseceeee 7
Chas, D. O’Connell...... April. ....ecceeee 8
Chas. D. O’Connell...... April........eeee 9
Chas. D. O’Connell...... ADTil........0008 li
Chas. D. O’Connell...... ADpril.....seceeee 1
Chas. D. O’Connell...... April...... wiaivcareie 13
Chas. D. O’Connell...... ADPTil.....c.ceeee 14
Chas. D. O’Connell...... April.........008 15.
Chas. D. O’Connell...... April........000. 16
Chas, D, O’Connell...... April.......eeees 18

   

 

 

 

  

 

  

  

No. of days actu-
ally sworn to as
occupied as ap-
praiser.

16
15
15
16
4
16
il
17
15
10

6
17
15

 

344

Se

21
17

17
10
10
26
13
19
19

[ASSEMBLY

Amount of fees
paid at $3.00
per day.

$48 00
45 00
45 00
48 00
42 00
48 00
33 00

- 6100
45 00
30 00
18 00
51 00
45 00
39 00
27 00

6 00

24 00

6 00

48 00
12 00
30 00
42 00

, 42 00
12 00

6 00

63 00
48 00
48 00
30 00

$1,032 00
SSS

$39 00

12 00

63 00

51 00

24 00

51 00

30 00

30 00

78 00

39 00

57 00

57 00

21 00

12 00

18 00
No. 40.] 71
Name of appointee. 1898. Day of
Month. month,
Chas, D. O’Connell...... APTili.ccecssoeee 19
Chas. D. O’Connell...... ADTil........000- 20

Chas. D. O’Connell. F
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......
‘Chas. D. O’Connell......

April. 21
APTA] ssegecea vewee 22
ADTil .......0000 23
April. 25
ADIL vecvisevncee 26

  

 

   

  

    
 

   

    

 

Chas. D. O’Connell...... April......sseeee 27
Chas. D. O’Connell...... April... 28
Chas. D, O’Connell...... April......eeeee 29
Chas. D. O’Connell...... April........eo0e 30

APTI LOtAl, seseaccosaseroeciwaredale cdrinidinwireea betas
Chas. D. O’Connell...... May.....sessseee 2
Chas, D. O’Connell...... May...cccsscoes 3
Chas. D. O’Connell...... Mayissesssscsose 4
Chas. D. O’Connell...... May ....ssecrceees 5
Chas, D. O’Connell...... May...cccsssceee 6
Chas. D. O’Connell...... May ...scccscseee 7
Chas. D. O’Connell...... May....ccsseeoce 9
Chas, D. O’Connell. May.. 10
Chas. D. O’Conmell...... May .sceccsecnees 11
‘Chas. D. O’Connell...... May...........06 12
Chas, D. O’Connell... May.. . 13
Chas. D. O’Connell.,.... May ....ccaeceeve 14
Chas. D. O’Connell...... May scsie visisieinie vies 16
‘Chas. D. O’Connell...... May......0. 1%
‘Cahs, D. O’Connell...... May......ssseeee 18

‘Chas. D. O’Connell......
Chas. D. O’Connell......
Chas, D. O’Connell.,.... May...ccccccoeee 21
Chas. D. O’Connell...... May.
Chas. D, O’Connell...... May ...sscccecees 24

May... .
May seri venewuwere 20

 

   

 

  

  

 

Chas, D. O’Connell...... May...cssccscoce 25
Chas. D. O’Connell...... May. 26
‘Chas. D. O’Connell...... May....seereseee 27
Chas, D. O’Connell...... May.........e008 23
Chas. D. O’Connell...... 29
Chas. D, O’Connell...... 31

May totalisiscs sa ee cnye nleree saisthes Palau se AerewAtatENeD
Chas, D. O’Connell...... 1
Chas. D. O’Connell...... June..... daeaenotewis 2
Chas. D, O’Connell...... Jume.......seecee 3

No. of days actu-
ally sworn to as
occupied as ap-

praiser.

27
19
21
16
16
24
20
25
17

5
sai

395

[SSeS

27
28

9
15
14
10
27
24
23
21
ig
15
21
15
26

20
14
11
24
20
B

it
12
4
1
16

 

437

14
21

Amount of fees
paid at $3.00
per day.

$81 00
57 00
63 00
48 00
48 00
72 00
60 00 °
75 00
51 00
15 00
33 00

$1,185 00

=

$81 00
84 00
27 00
45 00
42 00
30 00
81 00
63 00
69 00
63 00
57 00
45 00
63 00
45 00
78 00
60 00
42 00
33 00
72 00
60 00
89 00
33 00
36 00
12 00

3 00
48 00

 

$1,311 00

——————

$57 00
42 00
63 00
 

  

    

 

 

 

 

 

 

 

 

 

 

772

Name of appointee, 1898 Day of

Month month.

Chas, D. O’Connell...... on 4
Chas. D. O’Connell...... 6
Chas, D. O’Connell...... JUMe......seeeeee 7
Chas. D. O’Connell...... JUMG.......+e+000 8
Chas. D, O’Connell...... JUNOsS Gaciaxsjornets 9
Chas. D. O’Connell...... JUNC... c+ cccveence 10
Chas, D. O’Connell...... June..... alae 1
Chas. D. O’Connell...... June.........065- 13.
Chas, D. O’Connell...... June... 14
Chas. D, O’Connell...... JUME........+000e 15
Chas. D. O’Connell...... JUNE.....eeseeee 16
Chas. D. O’Connell...... June....... 17
Chas. D. O’Connell...... JUMC......see eee 18
Chas, D, O’Connell...... JUMe......seeeeee 20
Chas. D. O’Connell...... 21
Chas, D. O’Connell...... 22
Chas. D. O’Connell...... Jumne..... Stecuaiesecass 23
Chas. D. O’Connell...... June..... Sia tataiate 24
Chas. D, O’Connell...... June........c000e 25
Chas, D. O’Connell...... Jume..........0.5 27
Chas. D. O’Connell...... Jume..,...ceeeeee 28
Chas. D. O’Connell...... JUNG.....ceceeeee 29
Chas. D. O’Connell... oe JUDC.. ccccccccens 30
JUNE COba cis cccinissewecsecerastecisadaiteciseeeeiewine niente’.
Chas. D, O’Connell...... July....ssecccase 1
Chas. D. O’Connell...... July....ccccseoee 2
Chas, D. O’Connell...... JUly......seeeeee 5
Chas. D. O’Connell. & SUF occcceswawacs 6
Chas. D. O’Connell..,... July.....cseceees q
Chas. D. O’Connell...... July..........068 8
Chas. D. O’Connell. o SUIY.. ccc ce eenee 9
Chas. D. O’Connell...... July......ceeeeee 11
Chas, D. O'CONREc1 IU wccviwecna © AZ
Chas. D. O’Connell. . 13
Chas. D, O’Connell...... 14
Chas. D. O’Connell...... 15
Chas, D. O’Connell...... 16
Chas, D. O’Connell...... 18
Chas. D, O’Connell...... 19
Chas. D. O’Connell...... 20
Chas. D. O’Connell...... July.......eceeee 21
Chas. D. O’Connell...... July.....cceeeeee 22
Chas. D. O’Connell...... July.. 23
Chas, D. O’Connell...... July...sccsssceees 25

No. of days actu-
ally_sworn to as
occupied as ap-
praiser.

21
14
16
19
16
13
10
19
15
18
17
10
10
17
il
18
13
13

5
14
13
16
13°

385

SS

* [ASSEMBLY

Amount of fees.
paid at $3.00
per day.

$63 00
4200
48 00
57 00
48 00
39 00
30 00-
57 00
45 00-
54 00:
51 00
30 00:
30 00
BL 00-
33 00
54 00:
39 00
39 00
15 00
42 00
39 00
48 00
39 00

$1,155 00

——

$3 00

3 00
57 00
57 00
45 00
12 00
57 00
36 00
39 00
51 00
24 00
12 00
48 00-
27 00
33 00
27 00
33 00

6 00
27 00
No. 40.] 13

No. of days actu-
ally sworn to as

 

 

  

 

 

 

Name of appointee, 1898. Day of occupied as ap-
Month. month. praiser.

Chas. D. O’Connell...... July..........00. 26 14
Chas, D. O’Conmell...... JUly....ceceeceee aT 15
Chas, D. O’Connell...... DULY seins 4 eee 28 15
Chas, D. O’Connell....... July.. j 29 8
‘Chas. D. O’Connell...... July..........00 30 7
DMS! TOURL, sercersidconneiectecentinciensedsule v8 ais wirmeccoaareiuta 258

eS
Chas, D. O’Connell.,.... August.......... 1 0
Chas. D, O’Connell...... August, wie 2 0
Chas. D. O’Connell...... August.........8 3 14
“Chas. D. O’Connell...... August.......... 4 2
Chas. D, O’Connell...... August.......... 5 9
Chas. D. O’Connell...... August. ......005 6 5
‘Chas, D. O’Connell...... August.........- 8 16
Chas. D. O’Connell...... AUgust.......e00 9 17
Chas, D. O'Connell...... August... ri 10 21
‘Chas. D, O’Connell...... ABUSES ws sie, 11 12
Chas, D. O’Connell...... August.........5 12 8
Chas. D. O’Connell...... August...... 183 5
‘Chas, D. O’Connell...... August..... 15 0
Chas. D. O’Connell...... August.......... 16 sak
Chas. D, O’Connell...... August.......... 17 17
Chas. D. O’Connell..... . August... 18 16
Chas. D. O’Connell...... August. .....ce06 19 7

Chas. D. O’Connell...... August.......... 20

‘Chas, D. O’Connell...... August.......... 22 5
Chas. D, O’Connell...... AUBUBE. nied sann a 23 14
Chas. D. O’Connell...... August.......... 24 18
‘Chas, D. O’Connell...... August........ a 25 13
Chas. D. O’Connell...... August... 26 6
Chas, D, O’Connell...... AUSUSt:ccacasves 27 0
‘Chas. D. O’Connell...... August.......... 29 15
Chas. D. O’Connell...... August.......... 30 14
‘Chas. D. O’Connell...... August...... aes 31 17
Angust. total. css ssc saiiseinies « 5 vices ieee neers 268

ed
Chas. D. O’Connell...... September...... 1 0
‘Chas. D, O’Connell...... September....... 2 0
‘Chas. D. O’Connell...... September....... 3 0
Chas. D. O’Connell...... September....... 6 8
Chas. D. O’Connell...... September...,... 7 13
Chas. D. O’Connell...... September....... 8 16
Chas, D. O’Connell..... .» September....... 9 12
Chas. D. O’Connell.,.... September.,..... 10 8
Chas. D. O’Connell...... September....... 12 15

Amount of fees
paid at $3.00
per day.

$42 00
45 00
45 00
24 00
21 00

$774 00

es

0
9

$42 00
6 00
27 00
15 00
48 00
51 00
63 00
36 00
24 00
15 00
0

33 00
51 00
48 00
21 00
18 00
15 00
42 00
54 00
39 00
18 00
0

45 00
42 00
51 00

$804 00

$24 00
39 00
45 00
36 00
24 00
45 00
Name of appointee.

Chas. D, O’Connell......
Chas. D. O’Connell...
Chas, D. O’Connell......
Chas. D. O’Connell......
Chas, D. O’Connell......
Chas. D. O’Connell......
Chas, D. O’Connell......
Chas, D, O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas, D. O’Connell......
Chas. D. O’Connell..
Chas. D. O’Connell......
Chas, D. O’Connell......
Chas. D. O’Connell......

  

 

  

September total......

Chas.
Chas.

D. O’Connell......
O’Connell.

  

D.
Chas. D. O’Connell......
Chas, D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas, D. O’Connell......
Chas.. D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas, D. O’Connell......
Chas. D. O’Connell......
Chas, D. O’Connell......
Chas. D. O’Connell......
Chas, D. O’Connell......
Chas. D. O’Connell......
Chas. D, O’Connell......
Chas. D. O’Connell......
Chas, D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......
Chas. D. O’Connell......

   

  

  

 

 

  

TVA
1898. ‘Day of
Month. month.
September......+ 13
September....... 14
September....... 15
September....... 16
September....... 17
September....... 19
September.. . 20
September....... 21
September.:..... 22
September. é 23
September....... 24
September....... 26
September, 27
September....... 28
September....... 29
September....... 30
October.......006 1
October........65 3
October........6+ 4
October.......+.+ 5
October....... 6
October.......... 7
October.......... 8
October.......... 10
October......... ‘ 11
October.......... 12
October.... 13
October.......0.5 14
October.......... 15
October.......+.. 17
October.......006 18
October.......... 19
October........06 20
October........05 21
October.......... 22
October... ....sr0 24
October.........6 25
October........65 26
October........++ 27,
October........66 28
October.......... 29
October... .eceeee 81

October total. ....cecccsccerecsecenennercssrscesee

No. of days actu-
ally sworn to as

occupied as ap-

praiser.
18
16
14
12
10
7

‘

ooo fo

197

[ASSEMBLY

Amount of fees.
paid at $3.00
per day.

$39 00
48 00
4200
36 00
30 09
21 00-
18 00
27 00°
21 00"
33 00

9 00
30 00°
0:

0-

0
24:00

$591 00

SS

 

235

=

$18 00
24 00
18 00-
33. 00
18 00°
15 00:
18 00°
15 00"
36 0)
33 00:
36 00
27 00-
83 00
42, 00"
36 09
36 00:
24 00
33 00"
21 00
36 00:

3 00"
36 00:
30 00°
83 00:
21 00)
30 00

$705 00

———
No. 40

“l

Name of appointee.

Chas. D.
Chas, D.
Chas, D.
Chas. D.
Chas. D.
Chas. D.
Chas, D,
Chas. D.
Chas. D.
Chas. J.
Chas, D.
Chas, D.
Chas. D.
Chas. D.
Chas. D.
Chas. D.
Chas, D,
Chas. D.
Chas. D.
Chas. D.
Chas. D.
Chas, D.
Chas. D.
Chas. D.
Chas, D.

O’Connell......
O’Connell. ....
O’Connell......
O’Connell.
O’Connell......
O’Connell......
O’Connell.
O’Connell......
O’Connell......
O’Connell. c
O’Connell......
O’Connell......
O’Connell
O’Connell......
O’Connell......
O’Connell...
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......

  

  

  

 

  

  

  

O’Connell......
O’Connell......
O’Connell......

15

1898.
Month.

November...
November.......
November.......

 

November..
November.......
November.......
November..
November.......

  

November.......
November..

 

November.......
November.......
November..
November..
November.......
November.
November.......
November.......
November.......
November.......
November....
November..... oe
November.......
November...

November.......

November total.......ccseeeceeseeccavees

Chas. D.
Chas. D.
Chas, D.
Chas. D.
Chas. D.
Chas, D.
Chas, D.
Chas. D.
Chas. D.
Chas. D.
' Chas. D.
Chas. D,
Chas. D.
Chas. D.
Chas. D.
Chas. D.
Chas. D.
Chas. D.
Chas, D.
Chas. D,

O’Connell..
O’Connell.......
O’Connell......
O’Connell,.
O’Connell,.....
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell,.....
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......
O’Connell......

  

 

  

December.......
December.......
December,......
December.......
Decembef.......
December.......
December.......
December.......
December.......
December.......
December.......
December.......
December.......
December.......
December.......
December.......
December.......
December.......
December.......
December......+

  

 

 

 

Day of
month.

CoSanrrnaanwnhd

moe
Sah EBS 5

SSERSE&

No. of days actu-

ally sworn to as

occupied as ap-

praiser.

> rk FOO WwW OD © © ©

Pra arananwhklananw#y

nm
~
a

eococ oc coc eooeoec eoeoeco eco ote NAD

Amount of fees
paid at $3.00
per day.

$27 00
24 00
27 00

6 00
15 00
9 00

0
18 00
12 00
12 00
12 09
30 00
33 00
30 00

21 00
21 00
18 00
21 00
18 00
15 00
12 00
15 00
15 00
15 00
12 00

$438 00

Ss

$15 00
15 00
6 00
6 00

esocccsceoeceecoscoco oc Seo 8
776 [ ASSEMBLY

No. of days actu-
ally sworn toas Amount of fees

 

 

 

Name of appointee. 1898. Day of occupied as ap- ‘paid at $3.00
Month. month. praiser. per day.

Chas. D, O’Connell....... December....... 24 0 0
Chas. D. O’Connell...... December....... 27 0 0
Chas. D. O’Connell....... December....... 28 0 0
Chas. D. O’Connell...... December...... B 29 0 0
Chas, D. O’Connell....... December....... 30 0 0
Chas, D. O’Connell...... December......- 31 0 0

December total...........eeeeeeee ioraie ie sigfoaueranaites 14 $42 00

1897.

Gilbert W. Minor........ January......... 2 2 $6 00
Gilbert W. Minor....... January......... 4 3 9 00
Gilbert W. Minor....... JANUALY.. 12.000 5 4 12 00
Gilbert W. Minor....... January....ceeee 6 6 18 00
Gilbert W. Minor....... January.......0- 7 4 12 00
Gilbert W. Minor....... January......... 8 4 12 00
Gilbert W. Minor....... January......... 9 4 12 00
Gilbert W. Minor....... January......... 11 2 6 00
Gilbert W. Minor 7 January......... 12 2 6 00
Gilbert W. Minor....... January......... 13 4 12 00
Gilbert W. Minor....... January.....eee e 14 5 15 00
Gilbert W. Minor....... January.....ses -15 6 18 00
Gilbert W. Minor....... January......... 16 4 12 00
Gilbert W. Minor....... Jamuary......... 18 3 9 00
Gilbert W. Minor....... January......... 19 3 9 00
Gilbert W. Minor....... January......... 20 5 15 00
Gilbert W. Minor...... « January...v..... 21 3 9 00
Gilbert W. Minor....... January......... 22. 6 18 00
Gilbert W. Minor soe JANUATY.. 0.0000 23 3 9 00
Gilbert W. Minor....... January......... 25 3 9 00
Gilbert W. Minor....... JanNuary....seeee 26 4 12 00
‘Gilbert W. Minor....... JODMETY ss cesnews QT 5 15 00
Gilbert W. Minor....... January......... 28 3 9 00
Gilbert W. Minor....... January...... ne 29 6 18 00
Gilbert W. Minor....... JANUaLY.. eevee 380 3 9 00

JaMUary: Lota siscidsciise’a ss gin ictedieiy ve dinkiencienieaien age 97 $291 00
Gilbert W. Minor....... February........ 1 3 $9 00
Gilbert W. Minor....... February........ 2 2 6 00
Gilbert W. Minor.......  February........ 3 5 15 00
Gilbert W. Minor........ February........ 4 4 12 00
Gilbert W. Minor....... February........ 5 5 15 00
Gilbert February..... arte 6 3 9 00
Gilbert . February........ 8 3 9 00
Gilbert W. Minor........ February........ 9 2 6 00
Gilbert W. Minor........ February........ 10 4 12 00
Gilbert W. Minor... February... il 2 6 00

 

 
No. 40.] TT

No. of days actu-
ally sworn toas Amount of fees

 

 

Name of appointee. 1897. -Day of occupied as ap- paid at $3.00
Month. month. praiser. per day.

Gilbert W. Minor.......  February........ 12 0 0
Gilbert W. Minor........ February........ 13 2 $6 00
Gilbert W. Minor....... February........ 15 2 6 00
Gilbert W. Minor.,...... February........ 16 2 6 00
Gilbert W. Minor........ February........ 17 5 15 00
Gilbert W. Minor....... February........ 18 2 6 00
Gilbert W. Minor....... February.......- 19 2 6 00
Gilbert W. Minor....... February........ 20 2 6 00
Gilbert W. Minor....... February........ 23 2 6 00
Gilbert W. Minor....... February........ 24 5 15 00
Gilbert W. Minor....... February...... ia 25 2 6 00
Gilbert’ W. Minor....... February........ 26 2 6 00
Gilbert W. Minor....... February........ 27 3 9 00

Pe ia os cen te ew ernwrrrensann 64 $192 00

————

Gilbert W. 1 2 $6 00
Gilbert W. 2 2 6 00
Gilbert W. 3 5 15 00
Gilbert W. 4 4 12 00
Gilbert W. 5 3 9 00
Gilbert W. 6 3 9 00
Gilbert W. 8 5 715 00
Gilbert W. 9 4 12 00
Gilbert W. 10 5 15 00
Gilbert W. a8 6 18 00
Gilbert W. 12 4 12 00
Gilbert W. 13 4 12 00
Gilbert W. 15 5 15 00
Gilbert W. 16 4 12 00
Gilbert W. 17 8 24 00
Gilbert W. 18 7 21 00
Gilbert W. 19 4 12 00
Gilbert W. 20 5 15 00
Gilbert W. 22 6 18 00
Gilbert W. 23 5 15 00
Gilbert W. 24 6 18 00
Gilbert W. 25 6 18 00
Gilbert W. 26 6 18 00
Gilbert W. 27 4 12 00
Gilbert W. 29 5 15 00
Gilbert W. 30 4 12 00
Gilbert W. Minor....... diarericari ela’ 31 7 21 00

March total................ cidtabre shsiepalavesstaatee iereays 129 $387 00
Nam2 of appointee,

Gilbert W. Minor.......
Gilbert W. Minor..
Gilbert W.
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W.
Gilbert W. Minor.......
Gilbert W.
Gilbert W he
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor...
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert W
Gilbert
Gilbert
Gilbert W.

 

Minor.......

Minor.......
. Minor...

 

   

Minor.......

April total.........e00.

Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor..
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......

 

 

 

 

 

778
1897. Day of
Month. month.

ADPTil .......ceee0e 1
ADTil ec eee eens 2
ADTil ..cscccccsee 3
ADTil ccc ce ceeeeee 5
ADIil ec .eeseeeee 6
ADIs 6. saicsserseie 7
APTil ecsieseaadsns 8
ADTil sensseaxesacs 9
APPL soc cciesciacis 10
ADT ns csiensinres 12
Aprils saw asarcses-e 18
ADT sisi otidiseise’s 14
ADril........000. 15
April...... eaters 16
Aprils 3 sepans avaresa 17
ADP hs sa astesispcess 19
ADPIL . cicecnicece %, 20
Aprils cicavessae. © BE
APPL. ceneiccwce “ 22
April oosscessa seis 23
ADPTil.....ccseeee 24
ADTil..... se eeees 26
ADTIl sexiccamsmxies 27
ADTPil ... cee eee eee 28
ADTil... sc cesses 29
ADTil....ceseeeee 30
May ....cceccecee 1
May cits asiias sosidie 3
MAY. + iiacivniei'owcaigie: 4
May ...ccsseeenee 5
MAY essence seaas 6
May seswsnsaresen 7
May .ccescccccene 8
May ......ccceeee 10
May .esesceseeaee 1.
May ..ccsseceeece 12
May ...seessceees 13
Mays ss svieewwars.c 14
MayVidsewewteses 15
17

MAY ..cccsccccces 18
May .ocesscecesee 19
“20

 

No. of days actu-
ally sworn to as
occupied as ap-
praiser.

PEON HEaA ND WYP THY FP PD KF DEA A AAA WANA AT BS

 

110

—

aw wer nAN ON DR WR MODE SF Pw

[ASSEMBLY

Amount of fees
paid at $3.00
per day.

$12 00
15 00
21 00
18 00:

9 00:
21 00
18 00"
15 00-
18 00-
15 00:
12 00
18 00-
12 00
6 00
12 00
3 00°
3 00
15 00.
6 00-
9 00
6 00
15 00
3 00:

21 00-
15 00
12 00

 

$330 00

———

$9 00
12 00:
12 00
12 00
18 00-
18 00°
12 00°
9 00
12 00:
27 00-
21 00:
27 00:
21 00
12 00
9 00°
24 00
15 00

 
No. 40.] 779

No. of days actu-
ally sworn toas Amount of fees

 

Name of appointee, 1897. ‘Day of occupied as ap- paid at $3.00
Month. month. praiser. per day.
Gilbert W. Minor....... May...csscsceeee 21 10 $30 00
Gilbert W. Minor....... Maysscuue 22 8 “24 00
Gilbert W. Minor....... May ....ssccseees 24 7 21 00
Gilbert W. Minor....... May .sscsscccsees 25 13 39 00
Gilbert W. Minor....... May...cssessceee 26 10 30 00
Gilbert W. Minor....... May ...cssccseeee 27 7 21 00
Gilbert W,. Minori.c. cee May vevsas ci svews 28 9 27 00
Gilbert Wy Min6?isceas Mayu wccees 29 10 30 00
se aa, fe ee
May total.......... Ssieiaitieted uiiareleredpdatannayoriia ai 164 $492 00

—— eee

 

 

 

Gilbert W. Minor..... ae TUNG re resccnnes 1 9 $27 00
Gilbert W. Minor....... JUMG.....cecceees 2 11 33 00
Gilbert W. Minor....... June........ 3 8 24 00
Gilbert W. Minor....... JUMG......e.see06 4 8 24 00
Gilbert W. Minor....... JUNG.......e.000e 5 10 30 00:
Gilbert W. Minor....,.. JUMG.......eeee08 7 10 30 00
Gilbert W. Minor....... JUDG... .6c.cseenes 8 5 15 00
Gilbert W. Minor....... JUMG........ee0ee 9 12 36 00
Gilbert W. Minor....... JUDG.....ccceee08 10 13 39 00
Gilbert W. Minor....... JUNG.........0006 11 10 30 00
Gilbert W. Minor...... « JUNE... cece ee eee 12 9 27 00
Gilbert W. Minor....... JUMNE.........5008 14 8 24 00
Gilbert W. Minor....... June......... aia’ 15 9 27 00
Gilbert W. Minor....... June........ 16 16 48 00
Gilbert W. Minor....... JUMG......seceees 17 14 42 00
Gilbert W. Minor....... JUNG.....c0.cee00 18 me) 27 00
Gilbert W. Minor....... JUMG@........00008 19 7 21 00
Gilbert W. Minor....... JUNG........ee008 21 7 21 00
Gilbert W. Minor....... JUMG....secsecoee 22 6 18 00
Gilbert W. Minor....... JUNG... ccscccoveee 23 g ae 33 00
Gilbert W. Minor....... JUNG.........0008 24 10 30 00
Gilbert W. Minor....... JUN@.....cceseees 25 8 24 00
Gilbert W. Minor....... JUDG... ccsescccene 26 12 36 00
Gilbert W: Minor...... « JUNG... ce eeeee 28 15 45 00
Gilbert W. Minor....... JUMC......sseeee 29 18 39 00
Gilbert W. Minor..,.... JUME.....cereevee 30 12 39 00

Tune total. ...ccccosesccccccccrccvsccccsesescssovve 263 $789 00

lla

Gilbert W. Minor....... July..ccccccccoee 1 15 $45 00
Gilbert W. Minor....... July..sesceseecee 2 13 89 00
Gilbert W. Mimor....... JULY.....seeeeees 3 13 39 00°
Gilbert W. Minor....... JUlY..cccccecceee 6 14 42 00
Gilbert W. Minor....... JUlY..csccseceees 7 11 ¥ 33 00:
Gilbert W. Minor....... JUlY..cccceveeves 8 13 39 00
Name

Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert

July

Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert,
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert

added eeddddddtsetddaas

of appointee

Minor.......
Minor...

 

Minor.......
Minor.......
Minor.......

s
B
°
ey,

: &
Bb
°
a

+ Minor

s
B
°
wl

i

 

 

 

  

 

 

 

 

780
1897. Day of
Month. month.

JUV aia einea essai 9
July. ‘ 10
JT Yirte sings ere ornate 12
JULY cosausansesies 18
July... C 14
TUTY’wieeicce noise cieie 15
DULY. sie.siesaieseinre dea 07s 16
DULY sic. sisisie wince 17

19

20

21

22

23

24

26

27

28

29

30

31
August.. 2
August.......... 3
August. ......0. : 4
August.......0.8 5
AUBUSE. .. cc eeee 6
August.......... qT
August. 9
August. A 10
AUBUSE. cocci “11
August. ......006 12
August.......... 13
AMBUSH, cscacsiaiie 14
August...... see 16
August, 17
August. 18
August. 19
August.....ece06 20
August........05 21!
August.......008 23
August.........5 24
August....... est - 25
AUBUStawcncawne 26
AUBUSt. cc se eee -27

No. of days actu-
ally sworn to as
occupied as ap-
praiser.

14
n.
16
15
15
15
15
12
14
1
13
8
8
6
10
10
1
13
10
11

 

318

=e

13

He
BS

SOF rFRNYDy FNM HWSO rRN NN KRY TAN WN C

[ ASSEMBLY

Amount of fees
paid at $3.00
per day.

$42 00
33 00
48 00
45 00
45 00
45 00
45 00
36 00
42 00
33 00
39 00
24 00
24 00
18 00
30 00
30 00
36 00
39 00
30 00
33 00

 

$954 00

————S

$39 00
30 00
33 00
24 00
21 00
18 00
21 00
15 00

6 00
“12 00
6 00
6 00
6 00
3 00
0

9 00
6 00
3 00
6 00
3 00
3 00
0

6 00
No. 40.]

Name of appointee,
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......

781

1897.
Month.

August. ......065
August,........-
August........05

August totalecs os savceesasesccvens ee

Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor..
Gilbert W.
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W.

Ww.

W.

 

+ Minor.......

Minor..

 

Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor..
Gilbert W.
Gilbert W.
Gilbert W.
- Gilbert W.
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor

 

 

September total............... Sissies
Gilbert W. October..........
Gilbert W. October..........
Gilbert W. October.. ‘
Gilbert W. October..........
Gilbert W. October..........
Gilbert W. October..........
Gilbert W. October..
Gilbert W. October.........+
Gilbert W. October..........
Gilbert W. October..

Gilbert W. October..........
Gilbert W. October........ re

 

September.......
September.......
September.......
September.......
September.......
September.......
September.......
September.......
September.......
September.......
September.......
September.......
September.......
September.......
September...
September.......
September.......
September.,.
September.......
September.......
September.......
September..
September.......
September.......
September......

 

 

 

 

 

 

 

 

 

‘Day of
month.

28
30
31

ocaontr won

No. of days actu-

Amount of fees
paid at $3.00
per day.

43 00
6 00
4 12 00

ally sworn to as
occupied as ap-
praiser,

 

99 $297 00

———

$6 00
6 00
9 00:
6 00:
9 00

15 00
9 00
6 00
9 00
6 00
6 00
9 00:
9 00
9 00
9 00
9 00
6 00
9 00
6 00
9 00

12 00
3 00
9 00

15 00

12 00

wowwwrnnry wonrnwawnp wn bv

ew Hr PWD WD &

 

71 $213 00

er

$18 00
12 00
12 00

9 00
9 00
3 00
3 00
6 00
6 00
3 00
12 00
9 00

Om rR OYE he wD PR PH
Name

Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert

October

Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert _W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Ww.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.

Gilbert

November total

of

SARA ee aa aaa aA

\
appointee,

Minor.......
Minor.......

Minor.......
Minor.......

Minor.......
Minor.
Minor.......
Minor...
Minor.. =

 

 

 

Minor.......

Minor.......
Minor.......

Minor.......
Minor.......
Minor.......
Minor.......
Minor.......
Minor.......
Minor.......
Minors ccvecs

782
1897. ‘Day of
Month. month.
October.........+ 15
October.......66 16
October.......008 18
October.......008 19
October........06 20
October.......006 21
October........06 22,
October.......065 23
October.......665 25
October.......... 26
October..... nieiaove 27
October.........- 28
October.......... 29
October........., 30
November....... 1
November....... 2
November,...... 3
November....... 4
November....... 5
November....... 6
November....... 8
November.,..... 9
November....... 10
November....... 11
November....... 12
November....... 13
November....... 15
November....... 16
November....... 17
November....... 18
November....... 19
November....... 20
November....... 22
November.,..... 23
November....... 24
November....... 26
November....... 27
November....... 29
November....... 30

Hee era ee ee ee as cenesesecraeeoeeee

No. of days actu-
ally sworn to as
occupied as ap-
praiser.

D>
bw

awonownoor nao es

[ASSEMBLY

Amount of fees
paid at $3.00
per day.

$6 00
3 00
6 00
3 00

12 00
9 00
6 00
6 00
3 00
6 00
3 00
3 00
9 00
9 00

$186 00

————————

$12 00

15 00
18 00
12 00
27 00
24 00
24 00
15 00
30 00
3600.
24 00
21 00
30 00
48 00
27 00
30 00
30 00
24 00
21 00
36 00
21 00
33 00
30 00
24 00

 

$612 00
No. 40.]

 

 

  

 

   

  

Name of appointee,
Gilbert W. Minor.......
Gilbert W. Minor...... .
Gilbert W. Minor...... .
Gilbert W. Minor.......
‘Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
‘Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
Gilbert W. Minor.......
‘Gilbert W. Minor.......
Gilbert W.

Gilbert W. Minor.......

‘Gilbert W. Minor.......

Gilbert W.

Gilbert W.

Gilbert W.

Gilbert W.

Gilbert W.

Gilbert W.

Gilbert W. Minor.......

Gilbert W.

Gilbert W.

Gilbert W.
Total......... wamaee's c

Gilbert

Gilbert

Gilbert W. Minor.......

Gilbert W. Minor.......

Gilbert W. Minor.

Gilbert W. Minor.......

Gilbert W. Minor.......

Gilbert W. Minor.

Gilbert W. Minor.......

Gilbert W. Minor.......

Gilbert W. Minor.. -

Gilbert W. Minor.......

Gilbert W. Minor.......

Gilbert W. Minor..

Gilbert W. Minor.......

Gilbert W. Minor.......

 

 

783
1897. Day of
Month. month.
December......+ 1
December....... 2
December....... 3
December......- 4
December....... 6
December....... 7
December....... 8
December....... 9
December....... 10
December....... 11
December......- 18
December....... 14
December....... 15
December....... 16
December....... 17
December....... 18
December....... 20
December....... 21
December..... ne 22
December....... 23
December....... 24
Decempber....... 27
December....... 28
December. easton 29
December....... 30
December....... 31
1898,
January..i..cses 3
January.....e..e 4
January....... wa 5
January.......06 6
JANUATY...ecceee 2 7
January......... 8
January......00. 10
January......... 11
January........+ 12
JaNuUary......00e 13
January.......0. 14
January.....cvee 15
January........- 17
January..... rg 18
January....cee0e 19
JaNuary....ceeee 20

No. of days actu-
ally sworn to as
occupied as ap-
praiser.

16

9
17
10
16
i
15
13
12
10
10
12
1

6
10

 

®RS

12
13

RRBRE RE BR o

14
16

Amount of fees
paid at $3.00
per day.

$48 00
27 00
51 00
30 00
48 00
83 00
45 00
39 00
36 00
30 00°
80 00
36 00
83 00
18 00
80 00
21 00
15 00
18 00
42 00
18 00
36 00
27 00
36 00
39 00
33 00
30 00

———

$849 00

————

$36 00
33 00
39 00
36 00
39 00
24 00
45 00
36 00
33 00
45 00
33 00
36 00
42 00
33 00
42 00
48 00
784 [ASSEMBLY

No. of days actu-
ally sworn toas Amount of fees

Name of appointee. 1898. Day of occupied as ap- paid at $3.00
Month. month. praiser. per day.

Gilbert W. Minor......- January......e0+ 21 12 $36 00
Gilbert W. Minor....... January......+++ 22 12 36 00
Gilbert W. Minor....... JaDuary...cccsee 24 10 30 00
Gilbert W. Minor....... JAaNuary..cccseee 25 10 30 00
Gilbert W. Minor....... January.......-- 26 8 24 00
Gilbert W. Minor......- January.....eeee 27 i 33 00
Gilbert W. Minor....... January.......6+ 28 ne 33 00
Gilbert W. Minor....... January......... 29» 10 30 00
Gilbert W. Minor....... January......... 31 9 27 00

January total............ aide eee Nae 293 $879 00

ee

    

 

  

 

  
 

 

 

Gilbert W February.......- 1 6 $18 00
Gilbert W February.. 2 6 18 00
Gilbert W. Minor....... February.......+ 3 8 24 00
Gilbert W. Minor........ February........ 4 8 24 00
Gilbert W. Minor........ February... 5 6 18 00
Gilbert W. Minor....... February........ 7 5 15 00
Gilbert W. Minor........ February...... oe 8 7 21 00
Gilbert W. Minor....... February........ 9 6 18 00
Gilbert W. Minor........ February........ 10 4 12 00
Gilbert W. Minor....... February........ 11 8 24 00
Gilbert W. Minor....... February........ 12° 0 oO
Gilbert W. Minor....... February.... 14 9 27 00
Gilbert W. Minor....... February........ 24 8 24 00
Gilbert W. Minor..... .. February.......- 15 8 24 00
Gilbert W. Minor....... February........ 16 12 36 00
Gilbert W. Minor..... .. February.......- WV 8 24 00
Gilbert W. Minor....... February........ 18 7, 21 00
Gilbert W. Minor........ February........ 19 6 18 00-
Gilbert W. Minor....... February........ 21 5 15 00
Gilbert W. Minor........ February........ 23 it 33 00
Gilbert W. Minof?....... February........ 24 9 27 00-
Gilbert W. Minor February........ 25 8 24 00
Gilbert W. Minor... February........ 26 14 42 00
Gilbert W. Minor February........ 28 9 27 00

February’ ‘totalissccus ca teva thcawirenswwecewews v3 170 $510 00
Gilbert W. March.......... a 1 9 $27 00-
Gilbert W. March wiiarem 2 9 27 00
Gilbert W. March........... 3 8 24 00
Gilbert W. March........... 4 Tv 21 00
Gilbert W. MATCH ic ciecisie ses 5 16 48 00
Gilbert W. Minor...... +» March........... q 13 39 00
Gilbert W. Minor:...... Marehi. rss acceece 8 « 12 36 00
No. 40.] 785

Name

Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert

    

of appointee. 1898. Day of
Month. month.
W. Minor....... March........... 9
Ww. March.. 10
W. Minor....... March.........0 1
12

   

W. Minor....... March...........
March. 14
Minor....... March........... 15
We MinGtiiccce MAreBcsiaccaces 16

    

W. Minor... March.... . 17
W. Minor....... March.........6+ 18
W. Minor....... March... 19
W. Minor....... March...........
W. Minor....... March.........05
W. Minor....... March...........

    

W. Minor.......° March...........
W. Minor........ March...........
W. Minor....... March..........5 28
W. Minor....... March........... 29
W. Minor....... March. 30
W. Minor....... March........... 31

4
s
B
5
x
p
a
5
SRERSE

  

MACH LOCALS oi oc oscsieseacisisstenpsisiiansis cesiesssaciete

Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
Gilbert
’ Gilbert
Gilbert
Gilbert

W. Minor.:..... April.........00-
W. Minor....... April..........08
W. Minor....... April............
W. Minor..... ee April.....cceceee
W. Minor...... « APTI. ccs cceeieas
W. Minor.......
W. Minor....... April...........5
W. Minor....... April............
Ww. April ,.
W. Minor....... April............
W. Minor....... April............
WwW. April.
W. Minor....... April............

 

    
   

 

  

 

W. Minor....... April............
18
Minor....... April........... 19
W. Minor....... 20
21

 

Minor....... APTil....ssseeees 22
Ws MinGtecsnava ADP becrenwennsee 23
W. Minor....... April.........006 26
W. Minor....... April.......c..0. 26
W. Minor......6 ADPYTil...scccccoee 27

50

No. of days actu-
ally sworn io as

occupied as ap-
praiser.

13

15

14

11

10

 

Amount of fees

paid at $3.00
per day.
$39 00
45 00
42 00
33 00
80 00
27 00
63 00
45 00
42 00
42 00
33 00
39 00
39 00
36 00
30 00
27 00
24 00
24 00
36 00
80 00

 

$948 00

 

$36 00
30 00
30 00
45 00
39 00
27 00
30 00
83 00
24 00
27 00
39 00
42 00
21 00
42 00
36 00
86 00
39 00
39 00
24 00
36 00
39 00
42 00
48 00
786 [ ASSEMBLY

No. of days actu-
‘ally sworn to as Amount of fees

 

 

 

Name of appointee, 1898. ‘Day of occupied as ap- paid at $3.00
Month. month. praiser. per day.
Gilbert W. Minor....... April......ss.e0e 28 12 $36 00
Gilbert W. Minor....... dagivers 29 12 36 00
Gilbert W. Minor....... ADTil....e.ss.e0e 30 17 51 00
April total access sevevnenesteneeiananenss HeeE 809 $927 00

 

  

       

 

 

 

   

Gilbert W. Minor....... ee 2 14 $42 00
Gilbert W. Minor....... May......... sinc 3 15 45 00
Gilbert W. Minor....... May... 4 o 0
Gilbert W. Minor....... May.....ccessoee 5 19 57 00
Gilbert W. MAYS iscasvacenave 6 15 45 00
Gilbert May ........-.00e qT 18 64 00
Gilbert May ....ssereceee 9 15 45 00
Gilbert May..... : 10 16 48 00
Gilbert May. nu 14 42 00
Gilbert May .....c000e 12 9 27 00
Gilbert May.. 13 10 30 00
Gilbert May. 4 12 36 00
Gilbert W. May ssavseunaaces 16 122 36 00
Gilbert May ....cecceccee 17 13 39 00
Gilbert W. May. 18 9 27 00
Gilbert W. Mimor....... May........-.0+- 19 10 30 00
Gilbert W. Minor....... May..........0. > 20 8 24 00
Gilbert W. Minor....... May ....csccceeee 21 q 21 00
Gilbert W. Minor....... May........seeee 23 9 27 00
Gilbert W. Minor....... 24 8 24 00
Gilbert W. Minor....... 25 9 27 00
Gilbert W. Minor....... 26 8 24 00
Gilbert W. Minor........ 27 7 21 00
Gilbert W. Minor....... 28 7 21 00
Gilbert W. Minor....... 31 9 27 00

May total csis:sie:sioroe'careeie cieaieis siaje ale'scaiaslercorsinsnioreaiaee 273 $819 00

sou

Gilbert W. Minor....... Jume....c.csceeee 1 18 $89 00
Gilbert W. Minor....... JUNG@..........606 2 8 24 00
Gilbert W. Minor....... June....... eisiaieisie 3 8 24 00
Gilbert W. Minor....... JWR@.scesess oven 4 6 18 00
Gilbert W. Minor....... Jume...........0e 6 8 24 00
Gilbert W. Minor....... JUn@..........008 7 9 27 00
Gilbert W. Minor....... JUNE... cee eee eee 8 12 36 00
Gilbert W. Minof.....06 JUDG. sessss nce 9 17 51 00
Gilbert W. Minor....... June......... sieeis 10 8 240
Gilbert W. Minor....... Jumne............. i 7 21 00
Gilbert W. JUNC sis ciceee ves 13 1 33 00
Gilbert W. Minor....... June....ccccceees 4 9 27 00
No. 40.} 787

No. of days actu-
ally sworn toas Amount of fees

  

 

 

 

   

Name of appointee, 1898. Day of occupied as ap- paid at $3.00
Month. month. praiser. per day.

Gilbert W. Minor....... June....... eieidtahees 16 8 $24 00
Gilbert W. Minor....... Jume,.........065 16 8 24 00
Gilbert W. Minor....... Jume............% 17 5 15 00
Gilbert W. Minor....... Jume............% 18 7 21 00
Gilbert W. Minor....... TUNE... 0. eee 20 q 21 00
Gilbert W. Minor....... JUNE... ee eee eee 21 5 15 00
Gilbert W. Minor....... Jume............. 22 6 18 00
Gilbert W. Minor....... June............. 23 5 15 00
Gilbert W. Minor....... June............. 24 6 18 00
Gilbert W. Minor....... June............. 25 9 27 00
Gilbert W. Minor....... Jume............. 27 5 15 00
Gilbert W. Minor,. 58 28 8 24 00
Gilbert W. Minor....... watey Oe Wereee 29 i 33 00
Gilbert W. Minor....... June...........66 30 9 27 00

TMTS: LOCA aie csie cs a caccraiecorass dunlein araisiecaresarelwiacanmavecteiscaces 215 $635 00

ae

Gilbert W. Minor..... 1 6 $18 00
Gilbert W. Minor....... July...........66 2 9 27 00
Gilbert W. Minor....... July..........06- 5 4 12 00
Gilbert W. Minor....... July..........-6 6 3 9 00
Gilbert W. Minor....... July.........006- 7 4 12 00
Gilbert W. Mimor....... July........e.eee 8 4 12 00
Gilbert W. Minor....... July........-.66- 9 2 6 00
Gilbert W. Minor....... July............. 11 5 15 00
Gilbert PUTT i criniaswis se care 12 6 18 00
Gilbert W. Minor....... July.....essseeee 18 9 27 00
Gilbert W. Minor....... July..........008 14 6 18 40
Gilbert JULY... ce ceeeeee 15 7 21 00
Gilbert JULY. 00s serwsiveess 16 7 21 00
Gilbert STUY) srisis aisichdcansneie 18 e 10 “30 00
Gilbert o SUL ee ssausereearea ‘ 19 8 24 00
Gilbert W. Minor....... July..........04- 20 10 30 00
Gilbert W. Minor....... July............- 21 sa) 33 00
Gilbert W. Minor....... July............. 22 6 18 00
Gilbert W. Minor....... July..........008 23 5 15 00
Gilbert W. Minor....cc. JUDY. cceis coesges 25 7 21 00
Gilbert W. Minor....... July........0..08 26 5 15 00
Gilbert W. Minor...... @ SUS sd cciasasiesen 27 7 21 00
Guibert "W, Minorivsses JU cisiececs cos 28 5 15 00
Gilbert W. Minor....... July.......s.se5 29 5 15 00
Gilbert W. Minor....... July......ececeee 30 4 12 00

TOY ‘total ns seccsccsvesscswews verwenseveraavesers 155 $465 00

 
  

 

 

 

  

  

788
Name of appointee. 1898. Day of
Month. month.

Gilbert W. Minor....... August.......... 1
Gilbert W. Minor....... August.......... 2
Gilbert W. Minor.. . August.......006 3
Gilbert W. Minor....... August.......... 4
Gilbert August. ......006 5
Gilbert August.......... 6
Gilbert August......... ; 8
Gilbert W. Minor....... August.......... 9
Gilbert W. Minor....... August..........- 10
Gilbert W. Minor..... - August........05 11
Gilbert W. Minor August.........6 12
Gilbert W. Minor....... August.......... 13
Gilbert W. Minor August.........5 15
Gilbert i August.........5 16
Gilbert August. ......... 17
Gilbert August..... siishare 18
Gilbert W. August.......... 19
Gilbert W. August.........- 20
Gilbert W. Minor....... AUZUSt cscs, 22
Gilbert W. August.......... 23
Gilbert W. August....... ee 24
Gilbert W. AUCUSE sc ccwe ea: 25
Gilbert W. August.......... 26
Gilbert August.......... 27
Gilbert is August.......... 29
Gilbert W. Minor....... August.......... 30
Gilbert W. Minor....... August.......... 31

August total.......... 094 Romine gular ele aie era Win SiN ean
Gilbert W. Minor....... September....... 1
Gilbert W. Minor....... September.......- 2
Gilbert W. Minor....... September. aainaeie 3
Gilbert W. Minor....... September....... 6
Gilbert W. Minor....... September....... 7
Gilbert W. Minor........ September....... 8
Gilbert W. Minor....... September....... 9
Gilbert W. Minor....... September... ‘ 10
Gilbert W. Minor September....... 12
Gilbert W. Minor.... September....... 13
Gilbert W. Minor....... September....... 14
Gilbert W. Minor. September....... 15
Gilbert W. Minor....... September....... 16
Gilbert W. Minor....... September....... 17
Gilbert W. Minor....... September....... 19
Gilbert W. Minor....... September....... 20

No. of days actu-
ally sworn to as
occupied as ap-
praiser.

me hr PNT RAAA AATF NAN TYP YH *F HH OSH HD wm Fh LD

8

RBeoorFNPD wWOrFON we NN DY & w

[AssEMBLY

Amount of fees
paid at $3.00
per day.

$6 00
12 00
12 00
18 00
6 00

0

0
3 00
6 00
12 00
6 00
6 00
15 00
21 00
21 00
12 00
15 00
18 00
18 00
18 00
15 00
18 00
18 00
15 00
12 00
12 00
12 00

$327 00

 

$9 00
9 00
6 00
6 00
21 00
9 00
6 00

3 00
9 00

6 00
3 00

3 00
No. 40.]

Name of appointee.

Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
‘Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.

September total.........

Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert. W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.

October

Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.
Gilbert W.

Minor...... ci
Minor.......
Minor.......

Minor.......
Minor.......
Minor.......

Minor.......

Minor.......
Minor.......
Minor..
Minor.......
Minor.......
Minor.......
Minor.......

 

W. Minor.......

Minor.......

 

W. Minor.......

Minor.......
Minor. .
Minor.......
Minor.......
Minor.......
Minor.......
Minor.......

  

Minor.......
Minor.......

 

Minor.......

789

1898,
Month.

September.......
September.......
September.......
September.......
September.......
September.......
September.......
September.......
September.......

October........ ay
October..........

October.
October..........

October.......+6-

October........ s
October.........+
October...

   
  

October.........-
October..........

October.

October..........

October..........
October.

October..........

October..........
October..........

October.........

  
   

 

October.

October.........-
October.........-

  

October..........

  

 

Day of
month.

21
22
23
24
26
27
28
29
30

17
18

19
20
21
22
24
26

26
27
28
29
31

LOLAL. .. re sccecccodevnccscevcssesvensccee

  

Minor.......
Minor.......
Minor.......
Minor.......

 

November..
November.......
November.......
November.......
November.......

  

Rh OO BD

No. of days actu-

ally sworn to as
occupied as ap-
praiser.

pends rF FP SYP KY SC be

~
wo

’

ont ke hh HY SE HD OO 8 ot OO hk Ue OR tO lk Oe oe

 

3

~~ 0 wo bem

Amount of fees
paid at $3.00
per day.

$6 00

0
3 00
6 00
6 00
3 00
8 00
6 00
6 00

 

$129 00

————

$3 00
3 00
9 00
6 00
9 00
3 00
6 00
12 00
8 00
6 00
6 00
12 00
9 00
6 00
15 00
9 00
9 00
6 00
6 00
3 00
3 00
12 0
12 00
12 00
12 00
9 00

 

$201 00

 

$15 00
6 00
9 00
9 00
300
  

  

790
Name of appointee. 1898. Day of
Month. ‘month.
Gilbert W. Minor....... November....... 7
Gilbert W. Minor..... .. November....... 8
Gilbert W. Minor....... November....... 9
Gilbert W. Minor.. November....... 10
Gilbert W. Minor.....-. November....... 11
Gilbert W. Minor,....... November....... 12
Gilbert W. Minor.. November....... 14
Gilbert W. November....... 15
Gilbert W. November....... 16
Gilbert W. November....... WW
Gilbert W. November....... 18
Gilbert November....... 19
Gilbert November....... 21
Gilbert November....... 22
Gilbert November....... 23
Gilbert November....... 25
G Ibert November....... 26
G Ibert November....... 28
Gilbert November....... 29
C Ibert November....... 30

&
November: totals ..ccsicisnesevessssaewddedeseses

[AssemBLy, No. 40.]

No. of days actu-
ally sworn to as
occupied as ap-
praiser.

eooroso ec 8o8lUlc OCUCUOCUCUCUOCURRCUwRhUwRODULUMUDULUMRRCMUhOrO DH WD CO FH

8

Amount of fees
paid at $3.00
per day.

$3 00
0
6 00
6 00
9 00
1200.
9 00
9 00
9 00

oe
s

wo
ceoSeocnececoo oe

:
Inventory appraisals;

A.
allowance

B.
Accounting proceedings; allow-
ance per day to Special Guar-
dians.

SCHEDULE 17A.

B.
Accounting proceedings; allow-
ance per day to Referees.

 

Cc.
Contested probates; allowance per
day to Special Guardians.

c.
Uncontested probates; allowance
per day to Special Guardians,

D.

Transfer tax proceedings ; allow-

ance per day to Special Guar-

dians.

[Face page 790.]

E.
Temporary Administrators;
lowance per day to counsel.

al-

 

 

 

 

 

 

 

  

 

  
 

 

 

  

 

 

 

NAME OF SURROGATE. COUNTY. per day to Appraisers.

Hon. Albert H. Sewall..........----| Delaware ........++- SB eisescdid sdwies tad Gatoarse ene e eas weve

Hon. Cyrenus P. Dorlance.........- Dutchess ........... SS era Slamk wane ena casas or sees

Hon. Nathan D, Pitty.......-.-eeeree Suffolk .............. $$ to $5 and expenses on bill duly
SWOTD tO ...cccececcceeccrevscevee

Hon. George B. Abbott.........--+-+ Kings 24.5 cece cncs tees Code allowance .........cseeeeeeee a

Hon. Charles L. Adams..........++-| Jefferson .......-.--| $3 tO $4... 0. ce cece eee ee ee ee ence eeeee

Hon. M, Rumsey Miller.........----| Steuben ..........+-

Hon. Samuel A. Beman.. -| Franklin .

Hon. J. Keck.......-sseeeeeeeeeceeeee] Fulton ........-..-.-| Aggregate rarely exceeds $50; $3 to
$0 sitessatee ve ieeeesaeaess

Hon. Stephen D. Stephens.........- Richmond .........-] Qo... c cece cece cece cece eee e cence neees

Hon. Albert C, Comstock.......+.+++ Rensselaer .........| Aggregate never exceeds $25; $5

Hon. John H. Booth.............+:+ Caton x cbcsceasicccex|2$8: 10 SOs ce cacwevietnces ae trends orale

Hon. John Sanderson........ -| Greene ...... -.-| Aggregate $9; $3 to $5.....

Hon. Alonzo P. Strong...... Schenectady . -..| Aggregate about $10; $5...

Hon. Lynn J. Arnold........ Otsego ...... vaie|| $2.50. C0. $5. csi ccisis avec ne ces

Hon. Obadiah P. Howell....... Orange ...... $8. CO $0 sis civcinabaciceians east

Hon. Charles Davis.......... eocccees| Ulster ......00. a], $5 acess

Hon. Bradford Almy.......++++++ -»-| Tompkins .........-| $2 to $5....... ccc cee ee ee eee

Hon. J. E. Eggleston............+++ -| Cortland ....

Hon. S. Nelson Sawyer..............| Wayne .......

Hon, Safford E. North... Genesee ..

Hon. John T. Knox.......... Yates .....

Hon. Edgar P. Glass........ Onondaga

Hon. John V. Whitbeck Columbia ...........

Hon. Elias H. Peters................| Saratoga ..........--

Hon. W. Barlow Dunlap...... Montgomery ..

Hon. John A, Vance.. seis St, Lawrence .

Hon, W. Crawford Ramsdale.. --| Orleans .......

Hon. Louis W. Marcus...........+.- Erie ...... eigjaie aed eis ereie:| JSOx

Hon. George A. Benton...........-..| Momroe ...........++] $5....5

Hon. Geo. B, Turner.........- Cayuga .....

Hon. Watson Lamont............--.| Schoharie .

 

 

 

 

 

 

 

$3 if no contesi, $10 if contest......
SLO. sec iccdvaaaledckeiwieroassnstiacaignes serene oee
Aggregate $5 to $50 if no contest,

$25 to $300 if contest..............
Not more than $10...........-..0e0
$2 to $5 if no contest, if contest ac-

cording to work done............
$3 if no contest, $5 if contest......
Aggregate $5 to $25........... ee eeee

Aggregate never exceeds $25; $3...
Aggregate not more than $26......

Aggregate $5 if no contest, $70 if
contest
$35 eceaieaes ‘a
Aggregate 33, never above ‘$10. heed
$5 if no contest, $10 if contest......
$5, very rarely $10.. z oie
$5 if no contest, $10 if nomtents
$5 if contest; Code allowance......
$10 to $25 if contest, $1 to $5 if no
contest

 

eee ee ee eee Pee erence sees ences

$2 tO FLO... eee c cece cece ee eeeneeee

 

SIO ccceameder aware

SB incus deen. be ease ne yattades aairnaicee neteies
$2 to $5 if no panies. $10 if contest
$5 to $10.. iiaraj a ccslselehs-dyeienlareisis aisle
$5 to $10.. wore eSuibew
$3 to $5 if 3 no iearitadt. “$10 it “contest
SLO s Scicars se ccc aves Rapeainaies westaedae setnaee
None, if no contest..... a aeeaiserinnens

$3 to $5 if no contest................
Statutory .... .

 

‘| $3 to ‘$10. Livikdeauh yeaa Rens uavedewew
-| $1 to $2 if no contest, $10 if contest

 

No referees appointed..............

No referees appointed.. seid
Where no stipulation, and taxa-

tion unopposed, Code allowance.
SG) tO! S1O ry eniccgiesdasieie sctig ee seene nieuiag siavente
Rarely appointed, $10...............

Rarely appointed, $10.. .
Only two referees sonointed in 17
years

 

  

No referees appointed.. jodie
No referees appointed..............
None appointed ..........ceeeeee ees
SLO i awisiadiecitetatios ie
Code allowance

  

Only two appointed in 7 years at

None appointed .. Sressiaaats
None appointed .........0.eeeeeeeee

Rare, $10..........
None appointed ..

 

Statutory
None appointed ..... aaicedien Valea eee
Rare,
Same as in Supreme Court........
None appointed ...............00065
SG sdtecuinncinle hacen damien ad bea wisien NRG

ooo eeEEEEEeeaeaES=EaoaoanananaououauDua eee O 00—OoOoOoOO

 

-| $5 to $10..

$10.

S10 s ecb sens Sitecau neh artista tie iaral aca mars ates
Aggregate $50 to $300..............-
$10 occ.cessecats Sincere geese seamcarcinatey power oF)
According to labor performed......
$3 tO $10... 0... cccsessssecscesveseses
Aggregate $5 to $25........... eee eee

Agreed to by parties.............00-

Aggregate $70.........ceeeeeceeeeees

     
 
 
   
 

$10........
Statutory

Highest aggregate $150.......... oan

 

$5 to $10.......... s(aiein sieiecasn ainveisin baeio'os

$10...

Statutory
$3 to $10..
Statutory

 

 
  
 

 

Aggregate $5 to $25.....c.ccceeeeeee

Aggregate $5..ssceccscecsocenae rere

aes : alee Bike --| No allowance
$2 to $5.......... No allowance
$10. No allowance
Wests sis cawien'es -| No allowance ;
sRieldie ats wdauldtesive seieasy ametaeecasenk eas None appointed .............ee eens
$5: 10. $10 sensi sedae us studeearensedews None appointed
$5 to $10........ None appointed...

No allowance...

$3 to $5......... $5 to $10.........

No allowance....... die be wsisie ay isinis ase oll Ge Venuie'g a areimraiered oils 6 Vaiwleivia da ainib e's wie dime e8'
$3. CO SO wiecarnstaadensaneicaaeunesie suis No allowance.........ccsseeee evens wi
SB is des scisiscsigcaiaientese None appointed .. ames
$3 to $10......... None appointed .. Sis
Statutory .| None appointed. . se
$1 to $2........... cc eee NO allowances..........ccceeeeeeees

 

 

$5 for all
Aggregate

Aggregate never reached $15;
Only two
appointed.......

appointed........ sre aissiotw

-| No allowance......

 

 

 

 

SETVICES. 0... .. eee ee ee eee
$5 to $25. ...... cece eee

$3...

guardians appointed in
TTS YOOrS: sisic- sé ialsiceieis swcessscee asinine 4s

 

APPOINtOd cscs icicecssececcesdd

 

 

 

$10 to $15.
No allowance.

$10 to $25.

No allowance,
No allowance,
$25.
$25.

No allowance,

,

Agreed to by counsel.
No allowance.

$10,

Aggregate $10 to $25.
No allowance,

None yet appointed.

Statutory.

No allowance.
No allowance.
$10.
No allowance.
No allowance.
No allowance.
$10.
Aggregate $25,
$10.

None appointed.

No allowance,

 

 

 
STATE OF NEw YORK.

 

No. 40.

 

IN ASSEMBLY,

Marce 13, 1899.

FINAL REPORT

OF THE ,

SPECIAL COMMITTEE OF THE ASSEMBLY APPOINTED
TO INVESTIGATE THE SURROGATES’ COURT AND
OFFICE OF THE COUNTY OF NEW YORK.

To the Honorable the Assembly of the State of New York:

Your special committee of the Assembly was appointed by the
Speaker thereof under and pursuant to a resolution of this Assem-
bly adopted January 26, 1899, introduced upon motion of Mr.
Edward H. Fallows, which was as follows:

Whereas, There has been general complaint regarding the due
administration of, and the proper conduct of business in, the court
and office of the surrogates of the county of New York; and

Whereas, It is deemed desirable in order that any necessary
legislative act may be the more intelligently performed, that there
should be legislative investigation of the manner in which the

various judicial and other duties are performed in the said court

and office; therefore,
792 é \ [ASSEMBLY

Resolved, That the Speaker of the Assembly be and he hereby
18 authorized to appoint seven members of the Assembly, who
shall be a special committee of this body, with full power and
authority to investigate all and singular the manner in which the
various judicial, clerical and other duties are performed in the
surrogates’ court and office of the county of New York, and all
matters and things in any way pertaining thereto, and with full
power to prosecute its inquiries in any and every direction in its
judgment necessary and proper to enable it to obtain and report
the information required by this resolution; and further

Resolved, That for such purposes the said committee may em-
ploy a stenographer or stenographers, and one or more counsel,
and such other assistants gs may be necessary, and shall have
the power to compel the production before it of any books, records,
documents and other papers of any character, whether in said
office of said surrogates or in the possession or custody of any
person or corporation whatsoever, which, in the’ judgment of the
committee, pertain to any matter or thing under investigation;
and also to compel the attendance of.any witness; such production
of documents or attendance of witness to be required by subpoena
signed by the chairman of the committee or acting chairman or
one of the counsel to the committee; any member of the said com-
mittee may administer the oath to-any witness produced before it;
said committee shall exercise and enjoy all the powers, privileges
and authority of a legislative committee, with full power to en-
force its directions and mandates. Any member or members of
this committee and its counsel and assistants shall have ‘access at
all times during the life of the committee to all books, records,
papers and other documents on file in the office of the said court

ni any department thereof, or used or employed in the conduct of
No. 40.] 793

the business of said court or office or the work of said surrogates,
or temporarily or permanently in the custody or possession of
either surrogate, or any clerk, assistant, stenographer or other
employee in said office, pertaining to surrogates’ business; and the
hearings before the said committee may be held both in the coun-
ties of Albany and New York; and be it further

Resolved, That the said committee shall commence its investi-
gation at once, and shall so conduct the same as to. make its report
to the Assembly on or before the 15th day of March, 1899, to the
end that whatever remedial legislation or other legislative act
may, in the judgment of the Legislature, be required in the inter-
ests of justice and for the public good may be enacted or taken
during the present session of the Legislature. The sergeant-at-
arms of the Assembly shall attend said committee, and shall serve
or cause to be served all subpoenas issued by the committee and
perform all duties as sergeant-at-arms required by said committee.

On the 3d day of February, 1899, your committe made a pre-
liminary report to the Assembly of its proceedings up to that time,
which, after reciting such resolution of January 26, 1899, was as
follows:

That immediately upon our appointment such steps and pro-
ceedings were had, that your committee duly organized, employed
counsel, stenographers, clerks and proceeded with the investi-
gation of the Surrogate’s Court and office of the county of New
York.

That your committee, through its aforesaid chairman and coun-
sel, forthwith caused to be made an extensive examination of
the records and papers on file in said office, and caused the
clerks in said office to be investigated and examined in connec-

tion therewith. That the said chairman and counsel examined
794 [ASSEMBLY

the papers and records showing the appointment by the surro-
gates of said county, of special guardians, referees, appraisers,
appraisers in transfer tax matters, and temporary administrators.
That your committee, through its aforesaid chairman and coun-
sel, caused to be made examinations as to the appointees of the
said surrogates for these various positions and the amount of
allowances awarded by the surrogates to the said appointees.
That your committee, through the aforesaid chairman and coun-
‘Sel, caused to be made an examination in regard to the private
law practice of Surrogate John H. V. Arnold, and the relations
of his various appointees to him and to his law office. That
your committe, through its aforesaid chairman and counsel, made
an investigation and examination relative to the numerous cases
which were submitted to Surrogate Arnold and in which the
decisions of said matters so submitted have been delayed for
an unreasonable and unwarranted time. The. chairman and
counsel of your committee received and your committee were
receiving much volunteer information from a great number, of
members of the bar and from parties in interest in various pro-
ceedings relating to such delay; and your committee were pro-
ceeding in all of these various branches of inquiry to obtain
additional data and to procure further evidence, when, at this
stage of their investigation, your committee was advised that
Surrogate John H. V. Arnold had-resigned his office as a surro-
gaté of the county of New York, and your committee is informed
that his said resignation in writing, duly signed and executed, °
has already been forwarded to the honorable, the Secretary of
State of the State of New York.

That inasmuch as Honorable Frank T. Fitzgerald, a surrogate

of the county of New York, does not appear to have been réspon-
No. 40.] 795

sible for the abuses which your said committee was engaged -in
investigating, and inasmuch as your said committee, in the man-
ner aforesaid, has already acquired such necessary information
as will enable it to frame the proper and remedial legislation
or other legislative act which may in the judgment of the Legis-
lature be required in the interest of justice and for the public
good, and with a view of saving expense to the State, it has
seemed advisable to your committee to make this preliminary
report.

That your committee does not deem -itself justified after the
resignation of Surrogate Arnold in imposing upon the State of
further investigation.

That your committee will in due time report a bill or bills to
remedy such abuses as have been found in the Surrogate’s Office
as may properly be remedied by legislation.

All of which was respectfully submitted and signed by all
of the members of the committee.

In making this, its final report, to this Assembly, your special
committee desires to indicate, not only the conditions represented
to your special committee to exist in the practice in the Surro-
gate’s Court in the county of New York, but also somewhat fully.
the character of its investigation and inquiry as to,whether these
conditions actually existed in order to a clear comprehension
of the nature and extent of the recommendations based upon
such investigation and inquiry.

With a view to clearness of statement, your special commit-
tee has deemed it wise to indicate in respect of each of the special
causes of complaint, the nature of the considerations which led
up to the recommendations suggested thereby, and to discuss

in their several appropriate connections, these recommendations
796 [ASSEMBLY

somewhat at length, grouping them, however, in proper sequence

at the end of this report.

CONDITIONS COMPLAINED OF.

In order that the recommendations hereinafter suggested may
be intelligently considered by this Assembly, it seems proper that
the conditions found to exist in the office and court ofthe surro-
gates of the county of New York should be set out in some detail.
This is done in the conviction that if the Assembly is thoroughly
informed in substance of all circumstances which have been
brought to the notice and knowledge of your special committee
you will be satisfied that the legislation héreinafter suggested

is not only expedient but imperative.

FIRST CAUSE OF COMPLAINT.
Delay on the determination of matters pending in the surrogates’
court in the county of New York.

It will be recalled that this was the main consideration which
originally occasioned the appointment of your special committee.
It had been claimed that a. large number of matters pending in
the court had been delayed in the determination thereof from
periods ranging from one month to nearly five years. These com-
plaints had, however, been so vague and general in their character
that it was felt to be important that the actual facts and situa-
tion should be laid before the special committee in such a way
that they could determine whether they called for any action on
the part of this Assembly.

When your special committee was organized it had before it
the results of the labor of its chairman, who had made personal
exhaustive searches into the records of the surrogates’ office
along the various lines of general complaint as to the adminis-

tration of the office, and a concise schedule prepared by him and
No. 40.] 797

known to the special committee and described as schedule No.12A,
together with reports made by certain members of the New York
bar who had co-operated with your special committee’s chairman
‘and had collected and tabulated the complaints made by various
firms of lawyers all over the city. Using this data as a starting
point, your special committee at once employed a force of clerks,
who entered upon an investigation of the recgrds in the surro-
gates’ office, first along this and later along other lines of inquiry
enumerated below. By some of these clerks, under the direction
of Mr. George M. Judd, of whose efficient, conscientious and
thorough work your special committee takes this opportunity
of recording its appreciative recognition, there was begun a sec-
ond and fuller schedule of all the cases pending undetermined
in that court so far as the same could be ascertained from the
record books and papers in that office. This schedule, known to
your special committee and described as schedule No. 3-A, showed
a very large number of cases, dating back in some instances
“to the early part of 1894, upon which no decision had been made.
The character of many of these cases was found to be such that
the delay in the determination of them was working hardship
and even a denial of justice to the parties in interest.
To illustrate, in one of the cases which had been pending since
1894 undetermined, the facts were represented to be as follows:
_ The representatives of the decedent were charged with a devesta-
vit or improper use or application of the moneys in their charge;
the proceeding brought sought to prevent any further diversion
of the moneys, which it was claimed amounted to many thousand
dollars per annum. In the judgment of your special committee, _
assuming such charge to have been true, it was manifest that

to suspend decision in this proceeding for upwards of four years,
798 [ ASSEMBLY

during which there was no stay, and hence there was possible

a continuance of the course of conduct complained of, was to

deny the petitioner the relief. demanded even more effectively

than by an adverse decision, while at the same time the peti-'
tioner was deprived of the relief available by way of appeal to

a higher court.

It must, however, be said that there were cases returned upon
these schedules in regard to which your special committee ascer-
tained through interviews had with the attorneys representing
the parties in interest that the delay in determination was at
the express request of counsel representing all parties upon con-
sent of all parties and for prudential reasons. But leaving such
cases, so far as they could be ascertained, out of consideration,
the schedules revealed a condition which in the judgment of
your special committee was serious and called for immediate
action. It is onlJy just to the present incumbents of the office
of surrogates in the county of New York, however, to state that
the complaints in this regard were directed almost exclusively
against John H. V. Arnold, whose resignation reported to the
Assembly in your special committee’s report of February 3d
renders it unnecessary to make further extended reference to
this eondition; but your special committee is satisfied that it
is a condition arising out of and dependent upon the personal
equation, and it is a matter calling for the exercise by the Bar
Association in the city of New York of ‘its most ordinary and’
obvious function.

There was, however, reported to your special committee as a
partial cause of this delay the fact that the surrogate com-
plained of was engaged in the active practice of the law as an

attorney and counsellor, conducting a large business at an office
No. 40.] 799

on Broadway, in the city of New York. In order to verify the
charges laid before your special committee in this regard, in-
quiry was made through the industry of members of the Bar
who volunteered their services at this stage of the proceedings
to assist your special committee, and searchers were put upon
the records in the office of the register of the county of New
York, by whom a schedule was begun showing a large number
of titles which from these records appeared to have passed
through the office of John H. V. Arnold as counsel, the deeds and
other instruments having been recorded at his request.

‘But while this line of itquiry was proceeding, it was brought
to your special eomumitton's attention that at the last Constitu-
tional Convention, at which both the then surrogates of the
county of New York attended, the prohibition against the prac-
tice of the law by those surrogates had been limited so far as
the latter officers were concerned in the county of New York
to surrogates “ hereafter (i. e., after the new Constitution should
have gone into effect) elected in counties having’a population
exceeding one hundred and twenty thousand. Consequently,
both of the surrogates of the county of New York in office at
the time of the going into effect of such Constitution had the
legal right to practice law. This prohibition so far as that
county is concerned will operate only upon the surrogate who
may be elected this fall to succeed the Hon. James M. Varnum,
and upon the surrogate elected to succeed the Hon. Frank T.
Fitzgerald whenever his term of office may expire. Whatever
views, therefore, might be expressed as to the propriety of con-
ducting private practice by such surrogates in the county of
New York, the resignation of the only one against whom the

charge had been specifically laid, and the fact that the right is
800 [ASSEMBLY

expressly reserved by the present Constitution, removes this
matter from the cognizance of your special committee.

Nevertheless, there are two recommendations in this connec-
tion which, after careful consideration, commend themselves to
your special committee as likely in a measure fo ameliorate the
conditions which have existed in the county of New York. One
of the most important classes of cases in which delays appeared
to have occurred was where referees’ reports upon accountings
had been filed and exceptions thereto had been presented under
rule 8 of the surrogates’ court in the county of New York; and
delays have been frequent in this class of cases, as amendment
was, in 1895, enacted by the Legislature (see chapter 796 of the
Laws of 1895) by which there was added to section 2546 of the
Code of Civil Procedure as it then stood the following provision:
“A referee’s report must be passed upon and confirmed, approved,
modified or rejected by a surrogate within sixty days after it has
been submitted to him.” It will be seen that here was a pro-
vision mandatory in form intended to meet an existing evil, and
yet by reason of the fact, familiar by its repeated occurrence,
that no penalty was provided for not complying with the pro-
vision, this law became in the county of New York, where the
evil existed which it was designed to meet, virtually a dead
letter. It may be urged that parties had the right to mandamus
a surrogate under this section as thus amended; but it is well
known that this remedy is difficult of enforcement, it is rarely
that parties will resort to it, and it takes unusual circumstances
and perhaps an unusual state of mind on the part of the parties
in interest to lead to its being availed of.

Your special committee therefore suggests that the amend-
ment of 1895 be changed so as to read substantially as follows:

“Unless a referee’s report is passed upon and confirmed, ap-
No. 40.] 801

proved, modified or rejected by a surrogate within sixty days
after it has been submitted to him it shall be deemed to have
been confirmed as of course and a decree to that effect may be
entered by any party interested in the proceeding upon two
days’ notice.”

Your special committee further suggests for the careful con-
sideration of this Assembly that chapter 642 of the Laws of
1892 be amended so as to provide an incentive for expedition
in the performance of their judicial duties by the surrogates.

It will be recalled that this is the act providing for two sur-
rogates in the county of New York, chapter 642 of the Laws of
1892. Section 3 of this act provides that those surrogates shall
severally be entitled to the salary theretofore received by the
sole surrogate, payable monthly. The new Constitution pro-
vides that the salaries of surrogates shall not be increased or
diminished during their term of office. Your special commit-
tee, having this provision of the new Constitution in mind, and
believing that it will not be violated in letter or in spirit by the
suggestion about to be made, recommends that section 3 be
amended by adding the words “but neither surrogate ‘shall be
allowed to draw or to receive any monthly salary until he shall
take and subscribe before an officer entitled to administer oaths
and file with the Comptroller of the city of New York an affi-
davit to the effect that’ no matter or proceeding that has been
submitted to him for decision then remains undecided for the
period of ninety days.”

This recommendation is based upon a provision in almost iden-
tical language contained in the Constitution of the State of Cali-
fornia with regard to judicial officers in that State. This pro-

vision has been construed by the supreme court of that State
802 [ ASSEMBLY

in the case of Myers against Canfield, 62 Cal., 512, so that the
meaning of the words, “for the period of ninety days” has been
made clear as used in that State; and your special committee
desires to be understood as using the words in the same sense.
This does not operate, therefore, to diminish the salary of either
surrogate. His salary is payable monthly under the act of 1892.
If on the first day of the month or on the last day of the month,
according to the practice in that county, there are matters pend-
ing before him which have been “ submitted to him for decision ”
for more than ninety days he can entitle himself to the.immedi-
ate payment of his salary by disposing of them without further
delay. In other words, the remedy is in his own hands.

Your special committee referred above to the fact that there
were cases, the determination of which was withheld or sus-
pended for prudential reasons at the request of counsel, and
believes that such delays at times are required by the exigencies
of particular proceedings. Such a provision would not inter-
fere with such a practice, as counsel would be able to secure
this result, where necessary, by deferring the time of final sub-
mission ‘to the surrogate for decision; and the surrogate would
not be required to enumerate or refer to such proceedings in
his affidavit of matters disposed of.

Your special committee has been informed that this procedure
works well in the State to which it has referred; and it believes
that no diligent officer could object to the enactment or enforce-

ment of such a rule.

SECOND CAUSE OF COMPLAINT.

Excessive cost to the State of collecting the transfer tax in
New York county.

Another condition complained of in regard to the county of

New York was the practice in the collection of the transfer tax,
No. 40.] - 803

in connection with which it was strongly represented to the
special committee that material saving could be effected to the
State treasury. In order that the facts in this regard might be
fully and clearly before your special committee, we procured
under subpoena certain testimony from the office of the State
Comptroller, from the office of the comptroller of the city of
New York and from the office of the surrogates in the county
of New York, the material part of which your special committee
caused to be reduced to the form of schedules, which it has
printed with this report and which will bear careful examination
and study. It becomes important at this stage of the report
to set forth for the information of the Assembly such part of
the general law and such features of the modus colligendi of the
tax as will illustrate the situation cqmplained of. The Tax
Law, being chapter 24 of the general laws, in article 10 threo!
relating to taxable transfers, provides for certain employees or
clerks in the county of New York for the express purpose of the

collection of this tax as follows:

In the office of the surrogates:

One transfer tax assistant at.................0. $4,000 a year.
One transfer tax clerk at..........0...00ceeeee 2,400 a year.
One assistant clerk at...........-... esiecsia dah aerate 1,800 a year.
One recording clerk at........... is eekd pease 1,300 a year.

With an additional allowance for the surrogates’

expenses of ....... pinnae mem hw eee Odea ee es 500 a year.

Making an annual allowance in the surro-

gates’ office Of......... 2. eee eee eens $10,000 a year.
804 [ASSEMBLY

In the district attorney’s office there are:

One transfer tax assistant, whose salary ISseaws s $3,000 a year.
One transfer tax clerk, whose salary is.......... 2,400 a year.
One surrogates’ process server, whose salary is.. 1,200 a year.

And a further sum of money for the district attor-

ney’s disbursements of....... eo ee 500 a year.

Making in the district atorney’s office...... $7,100 a year.

 

or a total for the two offices of $17,000 a year. (See sec. 233 of
chap. 24 of the general laws.) :

In addition to these disbursements, which are directed to be
paid by the comptroller of the city and county of. New York
out of any funds he may have in his hands on account of the
transfer tax, the comptroller is also entitled to be paid or to
retain out of such moneys the usual commissions for the col-
lection of the tax which, it is provided by section 237 of chapter
24 of the general laws, shall be five per centum on the first
$50,000; three per centum on the next $50,000 and one per centum
on all additional sums, and so far as the comptroller in the
county of New York is concerned, these fees are in addition to
any salary or fees now allowed by law to such officer. It is,
therefore, easy to estimate the exact cost to the State of col-
lecting this tax in the county of New York for the past five

years:

The tax collected in the fiscal year
ending September 30, 1894, was.. $861,315 54
Upon which at this rate the comp-

troller’s commissions were....... Oo $11,613 16
No. 40.] 805

The tax collected in the fiscal year

ending September 30, 1895, was.. $1,100,384 30
Upon which at this rate* the comp-

troller’s commissions were....... $14,003 64
The tax collected in the fiscal year

ending September 30, 1896, was.. 1,073,407 85
Upon which at this rate the comp-

‘troler’s commissions were....... 18,073 71
The tax collected in the fiscal year

ending September 30, 1897, was.. 1,100,698 01
Upon which at this rate the comp-

troller’s commissions were....... 14,006 96
The tax collected for the fiscal year

ending September 30, 1898, was.. 1,222,265 15
Upon which at this rate the comp-

troller’s commissions were....... 15,222 65

 

Making a total tax collected in
those five years of........... $5,358,048 88
Upon which the comptroller received............ $67,919 82
—————
Taking the last fiscal year for the purpose of illustration, the
expense to.the State of collecting the tax for that year was:

 

The comptroller’s commissions of................. $15,222 65
Salaries and expensese in the surrogate’s office of. . 10,000 00
Salaries and expenses in the district attorney’s
OTC OR ate. sndeti arp ssiiendinnd dyad anne elaine wecaa rated eames 7,100 00
DOtal ws: osscvigwamvesansedeles te ewe a teem ees $32,322 65

.

 

*The commissions were originally more.
806 [ASSEMBLY

And this is exclusive of the appraisers’ fees discussed below.
_ With a view to determining the exact character of the ser-
vices rendered by the comptroller of the city and county of New
York for these commissions, your special committee subpoenaed
the deputy comptroller, Mr. Edgar J. Levy, having supervision
and full knowledge of the transfer tax department in that office,
whose testimony is set out at pp. 197 to 210 of this report, and
who testified that the work connected with the collection of this
tax in that office was done by-two clerks, both of whom were
on the pay roll of the office anyhow; who performed other duties
in the office besides those connected with the collection of this
tax and whose salaries were not increased by reason of the
duties performed by them in connection with the collection of
this tax. He further testified that he himself was an attorney-
at-law and appeared for the comptroller when appearance by
attorney was requisite and that payment for such services so
rendered by him, if any were required, was paid by the comp-
troller out of the commissions received by him from the State.
Your special committee gathered from his testimony that these
services were not frequent or arduous in character and not a
source of large income to the witness, and on the other hand
not likely to largely reduce the commissions received by the
comptroller. It must be noted in this important connection that
it is made the duty of the district attorney by the Taxable Trans-
fer Law to institute and prosecute all compulsory proceedings
for the payment of this tax that are required by the Comptroller,
to provide for which doubtless was the intent of the provision
giving the district attorney transfer tax assistants. The district
attorney is allowed costs in all these proceedings.

The second, however, has more considerable element of ex-

pense to the State in collecting the transfer tax, is the cost of
No. 40.] 807

the proceedings incidental to its appraisement. The provisions
of the act with regard to this element of expense are contained
in sections 230 and 231 which relate: a, to the appointment of
appraisers to fix the fair market value, at the time of the trans-
fer thereof, of property of persons whose estates shall be subject
to the payment of any tax imposed by article X; b, to the pro-
ceedings by such appraisers and, c, to the fees of such appraisers.
The duties of these appraisers are clearly set out in the act and
the extent and the manner of performance thereof were described
in some detail before your special committee. Except. in un-
usual cases the practice seems to be as follows: The representa-
tive of the estate or his attorney appears upon the day fixed
by the appraiser and files a statement verified showing the prop-
erty of the decedent, its character and its value; and these valua-
tions in the large run of cases are unusually the valuations ul-
timately fixed by the appraiser upon which the tax payable to
the State is computed. The appraiser is entitled under the act
to be paid on the certificate of the surrogate, “at the rate of
three dollars per day for every day actually and necessarily em-
ployed in such appraisal,” in addition to actual and necessary
traveling expenses and witness fees. It seems ‘to have been
the custom of those appointed appraisers in the county of New
York, to certify to their services rendered substantially in the
following form:

oh

& the appraiser in the above matter, appointed by

order of the surrogate, made and entered on the day of ;

being duly sworn, says, that he was actually and necessarily em-

ployed as such appraiser on the days mentioned below, to wit:”
808 * [ASSBMBLY >

Then follows in each case an enumeration of these days by
month and year, and for every day so enumerated the appraiser
charges the full rate allowed by the act.

Mr. Pindar testified, selecting cases at random from the files
of his office and taking an equal number from appraisals made by
two of those between whom the bulk of this patronage has been
divided, that affidavits had been filed showing time “ actually and
necessarily employed in such appraisals” to have been, for ex-
ample, as much as 34 days in one case, and yet that the ultimate
appraisal was identical in dollars and cents with the valuation
set out in the original verified statement submitted by the execu-
tors. At the request of the special committee Mr. Pindar pre-
pared from the records in the office of the State Comptroller
schedules which were marked in evidence and which are ‘printed
herewith at pages (post), which show the gross amounts paid to
appraisers for the same period above referred to for the appraisal

of estates in the county nof New York alone and from these
schedules it appeared that the total amount paid in the county
of New York for that time, that is up to the end of the fiscal year
ending September 30, 1898, in appraisers’ fees was $181,781, or

an average per estate appraised

For the fiscal year ending September 30, 1898, of...... $70 34
For the fiscal year ending September 30, 1897, of. wees. 48 79
For the fiscal year ending September 30, 1896, of...... 53 20
For the fiscal year ending September 30, 1895, of...... 53 88
For the fiscal year ending September 30, 1894, of...... 44 39

Schedule 14A prepared by Mr. Pindar, see page 754 of this report
showed in summary from the total cost of appraisal for the period
specified in such schedule for each county in the State. This

schedule shows the name of the county, the total number of estate
No. 40.] 809

appraised; the total cost of the appraisal and the average cost
per estate. There is none of these other counties which compare
in the cost oe appraisal per estate with the county of New York.
The one nearest approaching it is the county of Warren where the
average of $44.27 is based upon a gross number of 50 estates, and
the high. average is manifestly caused by the fewness of the

estates:
Per estate
In the county of Kings where 2,488 estates were ap-

praised the cost to the State was...............00. $15 52
In the county of Erie where 716 estates were appraised, ;
THE COST WES s case oder gsedeane se shee eeu Si wewaees ~ 26 80

In the county of Westchester where 470 estates were |

appraised the cost WAS....... ccc cece eee w ee eeees aes 27 27
In the county of Albany where 483 estates were ap-

praised the cost -WaS....... cesses cece eee r ewe eeee 19 90
In the county of Monroe where 360 estates were ap-

praised the cost WAS... .. cc ces eee ee eee ee cette 15 01
In the county of Oneida where 410 estates were ap-

praised the cost WAS... .... cc cece eee ee seen eee eens 18 19

With this condition before your special committee, to wit, the
. large amount of time certified to by these appraisers as actually
and necessarily occupied in the act of appraisal, in the judgment
of your special committee out of all proportion to the time which
ought reasonably to be required for such act, your special com-
mittee caused to be investigated for purpose of comparison the
methods in the county of New York with regard to the certifying
by officers of this character to the amount of their services in
given cases, and schedules were accordingly prepared with great
care showing the amount of days certified to by some of these

appointees as actually and necessarily occupied in the exercise
810 [ ASSEMBLY

of their functions as transfer tax appraisers, special guardians

in transfer tax proceedings, special guardians in probates con-

tested and uncontested or as referees, so far as the records of the
patronage bestowed upon these various appointees rendered it

possible. This schedule is known to the special committee and

described as Schedule No. 11-A. See page 719.

To illustrate again, for services rendered by him in various
capacities during the month of March, 1898, Gilbert W. Minor
received alVleweneés for 316 days work as transfer tax appraiser,
for 62 days work as special guardian, for 140 hours as referee;
and yet there were only 27 working days in this month.

The character of the affidavit of services by transfer tax ap-
praisers has already been indicated. It may be added that the
affidavits of services by special guardian usually contain the ex-
pression that the special guardian has been employed “ the ma-
terial part of thefollowing days,” whereas the affidavit of services
by referees usually specifies the number of hours “ actually and
necessarily” employed by such referee. By a careful examination
and tabulation of the dates set forth in these various affidavits,
taking the names of two or three appointees who seem to have
enjoyed ‘more than one kind of patronage, the special committee
was able to discover that in some months, containing, for exam-
ple, twenty-five working days, some of these diligent officers had
put in as many as 437 days work in various proceedings, these
proceedings entitling these appraisers or guardians to payment
ai the rate of so much per day actually and necessarily employed.
They were thus enabled to reap a large and generous ‘harvest at -
the expense of the State and estates subjected to the benefit (?) of
their services. In the judgment of your special committee the

statute of the state providing for per diem allowances to officers
No. 40.] 811

of this character contemplates the payment of the sum specified
ip the statute for a day’s work. This seemed to be manifest from
the expression “at the rate of dollars per day,” and from the
words “actually and necessarily employed.” In the case of ref-
erees, the character of whose services is recognized to be on a
higher plane than that of a mere appraiser, the statutory fee is
fixed at ten dollars. For transfer tax appraisers the fee is fixed
at three dollars, for inventory appraisers the fee is fixed ‘at five
dollars, but it hardly seems to have been the intent of the statute
that an appraiser by devoting a minute fraction of each day to
the partial consideration of sixteen or more distinct proceedings,
and by doing this for sixty or more successive days in each pro-
ceeding should entitle himself to full statutory fees at the per
diem rate in each of such proceedings. In the case of inventory
appraisers it was impossible for your special committee to form
any conception of the gross amounts received by these officers,
as will be noted further on in this report. In the case of transfer
tax appraisers the figures have already been collected by the in-
dustry of Mir. Pindar under the subpoena of this special com-
mittee. Taking this element of expense in connection with that
already adverted to it will be seen that the total cost to the State
for the fiscal year ending: September 30, 1898, of cqllecting the
transfer tax in the county of New York was as follows:

The amount paid by the State to appraisers alone in the fiscal

year ending September 30, 1898, appears from Schedule 13A to
have been: ;

To Gilbert W. Minor................0c ce ceeeeeeee $16,185
George M. Curtis, Jr............ shod Sarco nina eecte 2,154
~Rastus 8. Ransom............0 0. ccc cece cence ees 1,425

‘Charles 8. Wilbur. ....... ccc eee cece eee eens 4,914
812 [ ASSEMBLY

Walter H. Coggeshall bya bagnay renee Ae tnseashed obs $5,058
Charles H. Russell au/elaubdaohans) vuatanchioce te mCerem Pew me 2,538
George Py Webstéticscce. ecewsstyasewaneaeee cane 1,359
Max Dip RANSOM ie vance cunseersnae ers qyere to eiaiaiw se ay oe ue 1,299
Charles D. O’Connell. :......cseccaconreswoswe anaes 11,703

Total she Sonat Beene Sar cers toe nts outlet al Satan Oread actoreneemaGaaa $46,635.

Adding to this the total already noted, $32,229.85, we have a
grand total of $78,857.65, the cost to the State of collecting in
the county of New York the sum of $1,222,265.15, or nearly six and
one-half per centum.

It is believed that for the actual work done through the city
comptroller’s office in these proceedings a maximum beyond which

‘his annual commissions should not go, should be fixed, say $7,500.
And, if in addition to this economy, it should seem advisable to
this Assembly to provide, as hereinafter recommended, for five
salaried official appraisers at $4,500 per annum salary apiece, or
$22,500 in all, there would be a saving to the State annually in
collecting this tax in this county alone of over $32,000 on the
basis of the tax collected in the fiscal year ending September 30,
1898. ‘ ; ;

Mr. Pindar, who has been at the head of the transfer tax de-
partment in the State Comptroller’s office for the last six years,
and who showed a wonderful familiarity with the whole pro-
cedure in this connection, testified that in his personal judgment
the whole work of appraisement in the county of New York could
be done by, at the most, five appraisers under salary from the
State. The estimate above made was based on his statement, the

reasonableness of which appears from Schedule 138A, see page
No. 40.] 813

747, in which it is shown that in the fiscal year ending September
30, 1898, there were appraised in the county of New York 663
estates.
Of these,

201 were appraised by Gilbert W. Minor,

36 by George M. Curtis, Jr.,

19 by Rrastus S. Ransom.

78 by Charles S. Wilbur,

85 by Walter H. Coggeshall,

59 by Charles H. Russell,

24 by George P. Webster,

25 by Max L. Ransom,
186 by Charles D. O’Connell.

663 by nine men.

If, in the year 1898, Mr. Minor could appraise 201 estates and
at the same time devote to his work as special guardian on ac-
countings in 51 estates 543 material parts of days and 2174 hours,
earning $6,445 thereby, and act as referee in fourteen account-
ings to which he devoted 192 material parts of days and 1714
hours and was allowed therefor $3,190, it seems, in the humble
judgment of your special committee, that five men working solely
at the work of appraisal under the taxable transfer law anil as
officers of the State could easily handle six or seven hundred
cases per annum.

One point more: For these appraisals the amount of time occu-
pied by these several appraisers for the purpose of appraising
these estates for that year is indicated by the amount of their

fees exhibited upon the same schedule.
814 [ASSEMBLY

Gilbert W. Minor received for appraising 201 estates, $16,185,
which at the rate of $3, shows 5,395 days occupied in the act of
appraisal.

George M. Curtis, jr., received for appraising 36 estates, $2,154,
which at the same rate, shows.718 days employed.

Rastus S. Ransom received for appraising 19 estates, $1,425,
whi¢h at the same rate, shows 473 days employed.

Charles L. Wilbur received for appraising 78 estates, $4,914,
which at the same rate, shows 1,638 days employed.

Walter H. Coggeshall received for appraising 85 estates,
$5,058, which at the same rate, shows 1,686 days employed.

Charles H. Russell received for appraising 59 estates, $2,538,
which at the same rate, shows 846 days employed.

George P. Webster received for appraising 24 estates, $1;359,
which at the same rate, shows 453 days employed.

Max I. Ransom received for appraising 25 estates, $1,299,
which at the same rate, shows 433 days employed.

Charles D. O'Connell received toe appraising 186 estates,
£11,703, which at the same rate, shows 3,901 days.

If it be true that in the majority of cases the result ultimately :
reached ought to have been arrived at on the basis of the veri-
fied statement furnished by the estate and the assistance afforded
these appraisers by executors and administrators, there can be
no question that this enormous annual disbursement can be
materially reduced and a substantial saving be effected for the
State, and one of your committee’s chief recommendations as
will be noted below is directed to this point.

Your special committee has thus indicated with great care the
elements ‘of expense to the State of. this transfer tax appraisal.

There is another element of expense which estates subjected to
No. 40.] 815

this proceeding have been in the county of New York par-
ticularly compelled to bear. That has been the fees of special
guardians appointed in transfer tax appraisals, ostensibly to pro-
tect the rights of infant parties.

Several very interesting briefs were filed with, your special
committee upon this topic and your special committee was ad-
dressed publicly by Mr. Thomas W. Butts, associated with Mr.
Townsend Wandell, by whom the issue has been squarely pre-
sented but without the result of a distinct determination by an
appellate court that the appointment of special guardians in
these proceedings was in all cases unnecessary, as was claimed
by many.

Your special committee addressed to the surrogates throughout
the State a letter, the substance of which was as follows:

“Dear sir—The committee which has been appointed by the
Assembly to investigate the surrogates’ court and office in the
county of New York is desirous to inform itself thoroughly, be-
fore framing the proposed remedial legislation to correct certain
abuses which have been alleged and shown to exist. To that
end we should be under obligations to you if you would make
out and forward to us the enclosed deposition, specifying therein
the customary allowances made in your office in the following
proceedings.

“A Inventory appraisals; to appraisers.

“B Accounting proceedings; to referees; to special guardians.

“GC Probates, contested and uncontested; to special guardians.

“D Transfer tax proceedings; to special guardians.

“FE Temporary administrators; allowances to counsel.

“You will note of course that in many of these cases the al-

lowance must depend upon the peculiar circumstances of each ~

-
816 [ASSEMBLY

case, but if you have any general rule or customary basis for
your allowances, we believe that our work can be very much
facilitated by the information you are in a position to give us.”

Answers were received to this letter from nearly every Surro-

gate in the State, and the special committee desires to record
its appreciation of the courtesy of these surrogates, the replies
from many of whom showed careful preparation and contained
valuable detail. In response to the inquiry marked “D” in the
above letter, the fact was elicited that few of these surrogates
ever countenanced the appointment of a special guardian in
these proceedings, and with the exception of one or two coun-
ties the fees allowed such special guardian, when occasion for
their appointment existed, were very small. In order that the
exact figures may be before the Assembly the following tabula-
tion is of interest, which shows the only cases in which any al-
lowance to special guardians in transfer tax proceedings was
reported to your special committee: is

Surrogate of Dutchess county reports: To special guardians itt
transfer tax proceedings, $10 per day. :

Surrogate of Suffolk county reports: To special guardians in
transfer tax proceedings I allow from $5 to $50, unless the matter
is a special one, then I allow more. ;

Surrogate of Kings county reporis: In transfer tax proceed-
ings I have seldom appointed a special guardian, unless requested
to do so, as I consider it an unnecessary expense. When so ap-
pointed I allow them the usual $10 a day.

Surrogate of Steuben county reports: To special guardians in
transfer tax proceedings I think never more than $5 for all ser-

vices.
No. 40.] 817

Surrogate of Franklin county reports: To special guardians in
all proceedings, including assessment on transfer tax, not to ex-
ceed $5 in ordinary cases, and never to exceed $25.

Surrogate of Delaware county reports: An allowance to special
guardians in these proceedings of $3 if there is no contest; and
$10 per day where there is contest.

Surrogate of Fulton county reports: In transfer tax proceed-
ings where a special guardian is necessary $3 per diem is allowed,
but in no case has aggregate reached $15.

Surrogate of Richmond county reports: In transfer tax proceed-
ings in but two cases has a special guardian been appointed.

Surrogate of Rensselaer county reports: That where there is
no contest his uniform allowance to special guardians in all
proceedings is $5; where there has been a contest in good faith
the allowance is $70.

Surrogate of Clinton county reports: To special guardians in
transfer tax proceedings he makes an allowance of $3 per day.

Surrogate of Jefferson county reports: To special guardians in
transfer tax proceedings generally nothing, or from $2 to $5,
but an allowance is seldom made.

Your special committee is not prepared to recommend to this
Assembly that the appointment of special guardians in transfer
tax proceedings be prohibited. There may well be cases, and
they may well be of frequent occurrence, in which the interest
of persons under age may be such as to require a litigation
of the transfer tax proceedings on behalf of such infants, and
the power of the court to so pratect such infants in such cases
should not in any way be impaired. Your special committee
feels, however, that there would be no necessity, even in such

cases, for the appointment of such special guardians in these

Z
818 [ASSEMBLY

proceedings prior to the stage when the surrogate assumes in
relation to these proceedings the functions of a judicial officer
as contrasted with his functions theretofore as a taxing cfficer.
The taxable transfer law (commonly so known) is so framed as
that the functions of the appraiser whenever appointed are
wholly subordinate to those of the surrogate who is the real
taxing officer; the appraiser is merely an assistant to the sur-
rogate who himself must fix the tax and who has by virtue
of the express language of the act full power himself, if he so
desires, to appraise the property and fix the tax. It is, there-
fore, obvious that as soon as the order has been entered. fixing
the tax, that thereafter the surrogate sustains to the proceed-
ings his customary relation of a judicial officer, and in that capac-
ity is the conservator of. the interests of all infants and incom-
petents who are interested in the estate. Every object sought
to be secured by those who have litigated this. question of the
appointment of special guardians in these proceedings would,
it seems to your special committee, be attained if, after the pro-
vision-in article 10 of chapter 24 of the general laws in section
232 thereof, which requires the surrogate to “ give notice upon
the determination by him.as to the value of any estate which
is taxable under this article and of the tax to which it is liable
to all parties known to be interested therein, including the State
Comptroller,” there should be inserted a provision substantially
as follows:

“Tf it appear at this stage of the proceedings that any of
such parties known to be interested in the estate is an infant
or an incompetent, the surrogate shall, if the interest of such
infant or incompetent is presently involved and is adverse to

that of any of the other persons interested therein, appoint a
No. 40.] 819

special guardian of such infant; and nothing in this provision
shall affect the right of an infant over fourteen years of age,
or of any one on behalf of an infant under fourteen years of
age, to apply for the appointment of a special guardian for such
infant at any stage of the proceedings.”

Recurring to the question ‘of the expense to the State of col-
lecting the transfer tax in the county of New York, your special
committee recommends that the law be amended so as to provide
for the appointment, to act in the county of New York, of five
State transfer tax appraisers at salaries of $4,500 apiece, by
whom estates subjected to this tax or sought to be subjected to
this tax in the county of New York shall be appraised. The
number five is suggested in view of the recent amendment to
the Tax Law making future estates presently taxable, which
will increase the labor of appraisal under the act.

It is believed by your special committee that this will, in the
first place, do away with delays in the appraisal of estates in
that county. An officer of the State upon salary and subject to
the direct control of the State Comptroller will be without any
motive to spin out the act of appraisal for the purpose of earn-
ing a large per diem fee. It may be thought that the perform-
ance of duty by a salaried official will not be as energetic or as
diligent as that of an ordinary appointee of the surrogate; and
this has been urged upon your special committee as indicating
“a possible weakness in the system recommended in this report.
Your special committee, however, believes that the presumption
, that a public officer will faithfully perform his duties, particu-
larly under bond so to do, outweighs this speculative objection
and should outweigh it in view of the fact that a saving as

substantial as that above indicated would be thereby affected.
820 [ASSEMBLY

THIRD CAUSE OF COMPLAINT.

Inventory appraisals. 2

One of the most interesting conditions in regard to the alleged
abuses in the office and court of the surrogates in the county
of New York, to investigate which your special committee was
appointed, related to the proceedings by general appraisers, or,
as they are more commonly known, inventory appraisers, of de
’ gedents’ estates. These appraisers are those who are appointed
by surrogates under section 2711 of the Code of Civil Procedure,
which is as follows:

“ Section 2711. Appointment of appraisers and. appraisal.—
On the application of an executor or administrator, the surrogate,
by writing, must appoint two disinterested appraisers, as often as
may be necessary, to appraise the personal property of a deceased
person, who shall be entitled to receive a reasonable compensa-
tion for their services, to be allowed by the surrogate, not ex-
ueediiy for each the sum of $5 for each day actually employed in ;
making appraisement, in addition to expenses actually and neces-
sarily incurred. The number of days’ services rendered, and the
amount of such expenses, must be verified by the affidavit of the
appraiser, delivered to the executor or administrator, and ad-
justed by the surrogate before payment of his fees. The execu-
tors and administrators, within a reasonable time after qualify-
ing and after giving notice of at least five days to the legatees
and next of kin, residing in the county where the property. is |
situated, and posting a notice in three of the most public places
of the town, specifying the time and place at which the appraise
ment will be made, must make a true and perfect inventory of
all the personal property of the testator or intestate and if in

different and distant places two or more such inventories as may
No. 40.] 821

be necessary. Before making the appraisement, the appraisers
must take and subscribe an oath, to be inserted in the inventory,
that they will truly, honestly and impartially appraise the per-
sonal property exhibited to them, according to the best of their
knowledge and ability. They must in the presence of such of the
parties interested as attend, estimate and appraise the property
exhibited to them, and set down each article separately with the
value thereof in dollars and cents, distinctly,. in figures opposite
to the articles respectively.”

The complaints in this regard were along two lines; first, that
these appraisals served no useful purpose; and, second, that they
had been made an instrument of what, in view of the disclosures
subsequently made, your special committee has no hesitation in
describing ‘as a blackmailing of estates.

There was prepared for your special committee a schedule
known as schedule No. 1-A, which contained in summary form,
from the records of the surrogates’ court, the names of four ap-
praisers who seemed to have received substantially all of this
particular class of patronage from January 1, 1894, to February
1, 1899. From this schedule it appeared that John J. Butler had
been appointed in that period 1,252 times, the total number of
estates covered by the schedule being 1,449. Thomas E. Arnold
for the same period. receive 519 appointments. Under the name
of Frederick H. Chapin there appear to have been 579 appoint-
ments. Under the name of Joseph F. Arnold there appear to
have been 51 appointments,

It appeared in evidence before your special committee that
except in cases where there had been a taxation of the fees of
these appraisers by the surrogate under section 2711 there was no

record with the appraisal papers which indicated in any way the
822 [ ASSEMBLY!

amount of the fees paid to these appraisers, and that the only
way in which that amount could in the case of any given estate
be ascertained in that court was by an examination of the final
accounting, if any had been filed. It further appeared. that to
make an examination of all these final accounts was a labor
which would take too long and would be ?o0 uncertain in its
character to afford your special. committee the light which it re-
quired: Names were accordingly selected at random from this
schedule No. 1-A of attorneys who seemed to have been interested
in a number of cases subjected to this proceeding; and these var-
ious attorneys were subpoenaed before your special committee,
f and their testimony appears in the printed stenographer’s minu-
tes at pp. 18-146, 170-174; and the facts elicited,in regard to the
practice in these proceedings, the amount of fees paid and the
general condition surrounding these statutory appraisals. The
results were startling. It was repeatedly testified before your
special committee that practitioners in the county of New York
never thought of paying the original fees demanded by these
appraisers, that it was taken as a matter of course that they
could be beaten’ down from the original sum demanded, and that
the only result of the provision in the statute as to the per diem
allowance to such appraisers, which is-$5 per diem, was to delay
the rendering of the appraisal by these officers in case of dispute
of their fees in order that they might work out a sufficient num-
ber of days to justify the charge originally made. The method
of doing this seems to have varied. If there were any feature of
the estate which might justify the services of an expert account-
ant, that was alleged as a reason for delay in order to more ac-
curate results; if there were household furniture or personal

effects at the residence of the deceased, the appraisers could con-
No. 40.] 823

sume parts of numerous days in careful (?) and prolonged and
annoying inspection of such effects.

In a case where the sole effects of the decedent consisted of
a savings bank deposit, which was written up to date by the
bank and involved no labor of computation by the appraiser,
and of a trunk of wearing apparel belonging to the decedent,
who was a servant girl, the appraiser, John J. Butler, to justify
the fee demanded for his services repaired: to the place where:
the trunk was to be found and examined with minute detail the
various articles of wearing apparel belonging to the decedent.
(See stenographer’s minutes, pp. 126-128.)

The stenographer’s minutes of the public hearings at which
these facts were brought out will bear careful reading, they will
emphasize as no words of your special committee can emphasize
the fact that a serious abuse existed, in regard to which your
special committee’s chief thought is one of astonishment at the
supineness of the bar of the city of New York in submitting so
long to so obvious an exil. Your special committee has given
much patient thought to this particular feature of its investi-
gation, and its recommendations are along two several lines;
the first relates to the taxation of the fees of these appraisers.

Section 2711, already quoted above, provides for an adjustment
of these fees by the surrogate as a taxing officer. For some
reason not clearly expounded to your special committee the prac-
tice of taxing these fees seems to have fallen into comparative
disuse; one witness after another testified that they preferred
to come to terms with these appraisers by negotiations of the
character set out in their testimony, rather than to subject them-
selves to the delays or risks of a taxation. Your special com-

mittee is not quite clear as to what those risks were, but pos-
824 [ASSEMBLY

sibly they were of the character indicated in the Cicot case, as
to which A. Gordon Murray testified. (See stenographer’s min-
utes, pp. 54 to 60.) The decedent was one of the victims of
the Burgoyne disaster, and the net appraised estate was
$350; of this your special committee ascertained through private
inquiry that enough to reduce it to $200 net, was set apart to
the husband in the way of furniture and personal effects; upon
this net estate of $200, the appraisers demanded $50 apiece; this
having been refused and the taxation allowed by section 2711
having been resorted to, these two appraisers were allowed by
the surrogates $35 apiece, or $70 in all. There was nothing in
the extent or nature of the services rendered, in the judgment
of your special committee, to justify so large an allowance.
‘There were other cases as to which testimony was not presented
upon the public hearings reported confidentially to counsel for
your committee and therefore: not referred to here in specific
detail, there the amount of the allowance was out of all propor-
tion to the amount of the appraised estate. :
In your special committee’s judgment, therefore, in regard to
this item alone, the provisions of section 2711 as to the adjust-
-ment of these fees, which as it stands is mandatory in form,
should be made actually mandatory by requiring a taxation in
every instance, which could be effected by providing that no
executor or administrator should be credited upon his account-
ings for such fee or fees paid to appraisers unless the same shall
have been taxed. This would require, as shown by the recom-
mendations hereinafter specifically made, an amendment to sec-
tion 2565 and to section 2711 of the Code of Civil Procedure;
and would in the judgment of your special committee put upon

the executor and the surrogate the responsibility which each
No. 40.] 825

ought in the nature of the case to bear, and would protect the
persons interested in the estate from the payment of the exces-
sive fees which seem heretofore to have been exacted. Your
special committee, however, suspects that in many cases the
consideration moving the representative of the estates to meet
the demands of these appraisers may not infrequently lie in the
desire of the executors to secure an appraisal at minimum valua-
tions in order to avoid taxation by the city or State.

A second line along which your special committee’s recom-
mendation travels is due to the general feeling of those testify-
ing before your special committee and of many members of the
bar who addressed your special committee in the form of letters
or briefs, for which assistance your special committee desires
to hereby express its appreciation and thanks, that these statu-
tory appraisals should be done away with altogether. Your
special committee, however, realizes the value which in. specific
cases these appraisals may have. The Code of Civil Procedure,
that part of it relating to surrogates’ practice, provides no remedy
other than this appraisal for the securing of the disclosure of
the, condition of the estate for the benefit of persons interested
earlier than eighteen months after the death of the decedent,
when the right to the filing of an account is recognized. More-
over, in counties other than New York county, this inventory
and appraisal serves a most useful purpose by affording soon
after the decedent’s death an opportunity for all those of the
family and interested ii the éstate to know what the estate con-
sisted of; and it can be readily seen that. to do away with this
proceeding might deprive such persons in many cases of what
is after all a substantial right. And your special committee is

of the opinion that practitioners and citizens in the various coun-
826 [ASSEMBLY

ties other than New York would be opposed to the carrying out
of such a recommendation. Therefore, your special committee
believes that the recommendation hereinbelow made will meet
the situation as it exists in the county of New York, and yet
not deprive those in other counties, or those in the county of.
New York in proper cases, of the right given them under section
| 2711 of the Code.

Your special committee’s suggestion is that where an executor
or administrator shall have applied for an appraisal of the estate
under the Transfer Tax Law the report of the appraiser in that
case shall be deemed an inventory for all purposes under chap-
ter 18 of the code. Two results then follow from this provision. -
In the first place; executors and administrators will have an
additional incentive to promptly initiate the transfer tax pro-
ceeding. Public policy is, therefore, upon the side of this recom-
mendation. The appraisal by a State transfer tax appraisal is,
as the law now stands, more conclusive, more likely to be ac-
curate, and, therefore, to disclose to the persons interested in
the estate the facts which they are entitled to know, than is
the perfunctory, ex parte and inconclusive inventory prepared
and filed under section 2711. If, however, in any given case the
executor or administrator has not instituted the proceedings for
the fixing of the transfer tax, the right of any person interested
to apply for the inventory appraisal under section 2711 is not
in any respect done away with and no prejudice is wrought to
the rights of any party. Your special committee accordingly
believes that by the adoption of these two recommendations this

great evil will be in a measure alleviated.
‘

No. 40.] 827

FOURTH CAUSE OF COMPLAINT.
Abuse of patronage.

. Another cause of widspread complaint in the county of New

York was described generally as an abuse of patronage in that
county. In what has been said regarding the second and third
causes of complaint, this evil has been hinted at, but only hinted
at.

There were two elements to this evil as it was alleged to exist.
The first was the confining to a few favored individuals of the
patronage at the disposal of the court; the second was the rela-
tionship to the ganaining surrogate of the persons designated.

Tn causing these complaints to be investigated, your special
committee was on delicate ground; and it should be observed
that at the beginning of its investigation your special commit-
tee as a whole had no conception of the extent of this alleged
abuse. In order to satisfy itself with regard to the premises
the experts to whom reference has already been made, by assidu-
ous work, compiled for your special conunittee certain schedules
known to your committee and described as follows:

Schedule 1-A, showing appointments of inventory appraisers
page 305. |

Schedule 4-A, showing appointments of special guardians on
accountings. Page 705 (insert). .

Schedule 6-A, showing appointments of referees on account-
ings. Page 714 (insert).

Schedule 8-A, showing appointments of special guardians in
transfer tax proceedings. Page 379 (insert).

Schedule 12-A, showing appointments of special guardians in.
uncontested probate proceedings. Page 720.

Schedule 13-A (exhibit 12), showing appointments of transfer
tax appraisers. Pages 158,747.
828 [ASSEMBLY

The full significance of these schedules is not apparent with-
out a brief statement of the relation of some of the parties named
therein to the surrogate whose resignation was reported in your
special committee’s report of February 3d.

Gilbert W. Minor, who seems to have enjoyed every variety of
patronage at the disposal of the surrogate in varying degrees,
and to have managed to have compressed within the limits of
any given month more working days at per diem rates than
any of the other appointees, was ascertained by your special
committee to be a clerk under salary in the office of John H. V.
Arnold, at 206 Broadway, in the city of New York.

Reginald H. Arnold, whine name appears frequently upon
these schedules, was shown to be a son of John H. V. Arnold,
having an office with him at 206 Broadway. :

Frederick H. Chapin, whose name appears frequently upon
schedule 1-A, was a brother-in-law of Surrogate Arnold, and is
said to have died in October, 1896. The schedule indicates the
filing of numerous appraisers’ reports in the name of. Frederick
HW. Chapin subsequent to the time of his death. One of the
witnesses testified that subsequent to his death his son was
appointed in his father’s place, but so far as the records show
they indicate the making of appraisers’ reports and the filing
of them after his death in the name of the decedent. The actual
name of the son of Frederick H. Chapin is not Frederick H.
Chapin, but Edwin Chapin.

Thomas E, Arnold was a brother of John H. V. Arnold, not
a lawyer, but reported in the directory to be a public accountant
at 206 Broadway.

Joseph F. Arnold appeared also to be a brother of John H. V.
Arnold.
No. 40.] 829

Robert W. Cromley and Henry A. Rawcliffe appear to have been
at different times clerks in the office of John H. V. Arnold at 206
Broadway.

The object of your special committee in dilating on these facts
is due to its conviction that in spirit, if not in fact, the pro-
visions of sections 49, 50, 2529 and 2538 of the Code of Civil Pro-
cedure have been violated. This may not be true so far as these
persons acted as appraisers or as referees, inasmuch as such
officers are designated by the surrogate to assist him and to
inform him and. to expedite his judicial labors; but a special
guardian occupies to the surrogate a different relation; he is gen-
erally required to be an attorney and counsellor at law; he rep-
resents the rights of a party interested in the proceeding; he liti-
gates that party’s rights, if necessary, in court; he is to all intents
and purposes that party appearing as attorney in person, and
within the spirit of the Code he practices before the surrogate
who appoints him. Nevertheless, within the letter of section
2529, as it now stands, it may well be that the prohibition of the
statute was not in terms violated. But your special committee
would be deaf to the complaints which this practice has given
rise to in the county of New York were it not to refer, as it has
in this report, to this state of affairs and to make a recommenda-
tion in the premises.

Your special committee’s recommendation, accordingly, is that
ty section 2529 as it now stands be added the words: “ Nor shall
a surrogate’s father or son act as appraiser, referee or special
guardian in any matter before the surrogate.” And your special
committee leaves it to the wisdom of this Assembly to determine
whether the words “ or brother” shall be added to both parts of

this section, as well as to determine whether the prohibition shall
830 [ASSEMBLY

be restricted to special guardians and not extended to the office of
appraiser or referee. :

Regarding the general question of the distribution of patronage
by a judicial officer, your special committee feels that this is a
matter very far reaching and in which legislation should not be
lightly attempted. It would not be just td single out the surro-
gate as the sole judicial officer who should be limited in his rea-
sonable exercise of this power which, by long usage has become
necessarily incidental to the tenure of his office. ‘There is, how-
ever, a suggestion to be made, based upon_analogy with the cus-
tom in vogue in the supreme court, salutary results from the
practice of which might be reasonably anticipated. It is the prac-
tice in the supreme court to have daily publication made in the
Law Journal, which is the official legal publication in the county
of New York, of the name of each judge who from time to time
distributes court patronage, with the names of all appointees,
whether as receivers or as referees, as the case may be. The same
publicity in the matter of appointments by the surrogates might
be a wholesome safeguard against the recurrence of the condition
complained of. And your special committee recommends as the
most appropriate provision in that regard an amendment to sec-
tion 2504 of the Code of Civil Procedure, by adding thereto at
the end thereof the following words:

“ And there shall be published in the Law Journal published in
said county upon the first day of every week under the name of the
surrogate making the several appointments a full and true list of

_the names of all appraisers, transfer tax appraisers, special guar-
dians, referees and temporary administrators which either surro-
gate shall have designated or appointed during the preceding
week, together with the names of the proceedings in which they

were appointed and the date of said appointments.”
No. 40.] 831

This provision, as well as the others recommended above, should
tuke effect immediately.

Further than to require such publication your special commit-
tee does not see its way clear to interfering or to suggest inter-
ference with this very substantial privilege of the surrogate aga
judicial officer. The real remedy in this regard lies with the’
people.

Your special committee feels called upon, however, to deal at
this point in its report with the matter of the certificates as to
time actually employed by these various appointees in the dis-
charge of the duties incident to their appointment. This-has al-
ready been adverted to in another connection. It will bear re-
statement in a different form.

Schedule 15-A, for example, shows that in the six months from -
January to June, both inclusive, in the year 1898, there were a
total number of working days, excluding Sundays and holidays,
of 151. Into this limited apace Gilbert W. Minor succeeded in
compressing the following large number of days’ work: In his
capacity as transfer tax appraiser he certified to having been
actually occupied and appears to have received full per diem rates
for 1576 working days; as special guardian he appears to have
been paid for 331 working days; as referee he seems to have been
allowed for 122 working days on the supposition that the 140
hours certified to by him as having been occupied in March rep- ,
resent 70 working days, it not being the practice in that city for
referees to sit throughout the day, and it being reasonably prob-
able that with the number of other engagements which he seems
to have had that he did not actually give the whole of any given
day to his duties as referee. Upon that basis he seems to have

received fees and allowances for the performance of 2,029 days’
832 [ASSEMBLY

work. Presumably also he rendered: some service in the office
where he was employed at 206 Broadway.

The testimony of Mr. Pindar illustrates this point in a different
and somewhat suggestive manner. It will bée borne in mind that
all papers in transfer tax proceedings pass through Mr, Pindar’s
hands in the ultimate stage; in addition to which he made a care-
ful rescrutiny of the-same in the testimony he was required to
give under subpoena of the special committee; and he testified
that in transfer tax proceedings the appraisers would frequently
certify to having been occupied as many as 100 days, after which
intense continuous lucubration the appraisers would arrive sub-
stantially at the result in values originally certified by the coun-
sel.or the representative of the estate. It would seem as if such
results could have been arrived at for less money. And it is mani-
festly through a scrutiny of the character of affidavits submitted
by these appraisers that, while the letter of the statute was not
departed from.in that they merely swore to having been actually
occupied upon the days specified in the affidavit, nevertheless, the
allowance to them of the full per diem rate was in effect a viola-
tion of the intent of the statute; and in the judgment of your
special committee the harvest thereby reaped by these diligent
appointees was unlawful and requires for its prevention in the
future some action by this Assembly.

Your special committee feels in this connection that it should
call attention to the rule laid down by one of the surrogates in
the county of New York, testified to by Mr. Edward W. Bonynge,
deputy chief clerk in that court. He testified (see stenographer’s
minutes post, pp. 245 to 258). The matter seemed to have been
occasioned bya proceeding to tax the fees of statutory appraisers,

and the deputy chief clerk made a memorandum upon the papers
No. 40.] 833

for the information of the surrogate, which is set forth in full in
the minutes. Upon this memorandum the surrogate made the
rule to which it was testified he had subsequently adhered, that
“a detailed statement of the services rendered on each day re-
specting which the appraisers claim their compensation should
be submitted before I can tax their bill.” If such a rule were to
be enacted and enforced in the surrogates’ court in the county of
New York and in other counties of the State, this condition would
be adequately met. In the absence of such a rule there should be
a general provision of the Code, to the same purport, of general
operation for the protection of estates out of which the substan- .
tial part of such fees and allowances have to be paid.

Your special committee is of the opinion, and it was, in fact,
represented to your special committee froth several sources, that
the distribution of this enormous patronage and the fixing of
allowances and fees to recipients thereof is a heavy tax upon the
time and strength of the surrogates of the county of New York;
and the suggestion is not without force that the time and strength
required to give attention thereto is one of the occasions of delay
in the determination -of causes in that county. But with the
principle in mind already enunciated, your special committee
deems it inexpedient to make any suggestion in this regard or
‘that any legislation should be framed unless at the special and
direct instance of the surrogates themselves.

The suggestion was made to your special committee, however,
and pressed with some force in some of the briefs filed with its
counsel, that special guardians, as well as the transfer tax ap-
praisers as above indicated, should be limited in number, placed
under bond, and should receive salary from the county. And the

additional suggestion was made that to meet the expenses of such
834 [ASSEMBLY

salaried special guardians every estate coming under the juris-
diction of the court in which infants were interested should pay
into the county treasury a graduated fee based upon the size of
the estate, from which fees it is estimated that a fund sufficient
to meet such salaries could easily be realized. The idea is that
estates under $10,000 should pay $5, estates over $10,000 and
under $50,000 should pay $10, estates over $50,000 and under
$100,000 should pay $20, and estates over $100,000 should pay $25;
that the payment of these fees by such estates should entitle
every infant interested in such estates to the services of one of
the official special guardians. Your special committee is not
satisfied that such a system would be in all respects satisfactory,
and contents itself with laying the suggestion briefly before this
assembly.

Should such a method be devised it would be proper to require
that these officers should be assigned in rotation in order that
their business might be expeditiously performed.

With regard to the other recipients of patronage in the surro-
gates’ court, such as the statutory appraisers, assuming that
their continuance is advisable, severe penalty should be imposed
upon any such officer accepting any consideration whatsoever
other than that allowed to him by statute either for expediting
the business entrusted to him or for any other cause whatsoever.
Your special committee has no hesitation in saying that this is
one of the most serious conditions in the administration of all
offices like that of the surrogate, where persons coming into
the court who have the means to offer and to pay additional fees
for expediting their proceedings, are enabled to secure undue
preference to the prejudice of poorer litigants or more scrupulous
litigants who will not yield to a system which in some cases

amounts virtually to black mail.
No. 40.] 835 ,

This leads your special committee to a reference to the law
as.it now stands, with regard to the allowances to be made to
special guardians. This matter is at present covered by the
provisions of section 2561 of the Code of Civil Procedure, which
is as follows:

“Section 2561—When surrogate to fix amount of costs.—In
a case other than one of those specified in the last section, the
surrogate, upon rendering a decree, may, in his discretion, fix
such a sum, to be allowed as costs, in addition to the disburse-
ments, as he deems reasonable, not exceeding, where there has
not been a contest, twenty-five dollars, or where there has been
a contest, seventy dollars; and, in addition thereto, where a trial
or hearing upon the merits before the surrogate necessarily oc-
cupies more than two days, ten dollars for each additional day;
and where a motion for a new trial is made before the surrogate,
if it is granted, seventy dollars; if it is denied, forty dollars.”

Some litigation has grown out of this section, occasioned by
-the fact that special guardians appointed in contested will cases
have rendered services for which the $70 allowed by this section
is grossly inadequate as compensation. Both the appellate
division and the court of appeals have passed upon this point.

See matter’of Ruppaner, 7 App. Div., 12; and, matter of the
will of Budlong, 100 N. Y., 205.

In view of these decisions it would seem to be appropriate that
section 2561 should be amended so as to be declaratory of the
existing law. This can be accomplished by adding to such sec-
tion the following words:

“But in no case shall the surrogate fix a sum to be allowed
out of the estate generally as costs or allowance to a special
guardian for an infant, which shall exceed in amount the sum

to be allowed as costs provided by this section.”
836 [ASSEMBLY

The intent of these decisions and the intent of this section,
if so amended, is and would be to prevent the allowance out
of the estate generally of any sum in excess of the maximum
sum specified. It ought not in the judgment of your special
committee to deprive the surrogate of the’ power to award a
special guardian, who has conserved the interests of his infant
in a litigated proceeding, payment adequate in amount from the
estate of the infant if it is in such a condition as that payment
can be made from it. For the case can readily be supposed of
a special guardian contesting a will successfully, and securing
for the infant an interest in the estate substantial tn character
which the infant would not have received, or had secured to him,
had it not been for the efforts of the special guardian; and in
such case it ought. be left to the wise discretion of the surrogate
to compensate the special guardian for such services out of the
infant’s estate.

Another point brought to your special committee’s attention,
not in the way of general complaint, but in one of the briefs filed
with your special committee, is of sufficient importance to in-
clude in this, its final report. It relates to the notice which
creditors of a decedent are supposed to receive, by means of
which they can avail themselve of an opportunity to present
their claims to the proper representative of the estate for ad-
justment and payment. The present provisions of the statute
in this regard make possible the publication of this notice to
creditors in obscure and unheard of publications and impose
upon such creditors a degree of diligence which ought not prop-
erly to be expected of them. The heirs or next of kin of a dece-
dent are not entitled to his whole estate unless he shall have died

free of indebtedness. They are entitled as a matter of law only
No. 40.] 837

to the residue of his estate after the payment of his just debts
and funeral expenses. The policy of our statutes, therefore,
should be to give to the creditor every facility in the presenta-
tion and allowance of his claim. The suggestion made-is along
this line, and contemplates that there.should be a book of record
kept by every surrogate in which should be entered the names
of all creditors who, upon the death of a decedent, may choose
to file their claims in such office; and the suggestion is that
the creditor, by the mere filing of such claim appropriately in-
dexed under the name of the decedent’s estate, shall entitle him-
self to notice of distribution, and thereby be insured an oppor-
tunity of presenting and proving his claim before the surrogate.
The object sought to be secured by this suggestion might, how-
ever, in the judgment of your special committee, be as efficiently
accomplished if the provision with regard to publication in the
county of New York, for example, were to be changed so that
notice to creditors to present claims need be published in the
Law Journal and in the Law Journal alone. Public policy does
not require that private publications, whether daily or weekly
in their character, should be subsidized at the public expense
for the publication of these notices to creditors; and it would
not be expecting too much of creditors to require that they should
accept notice given by publication in an official legal journal
such as that published in the county. of New York as sufficient
for all purposes of their protection. The suggestion made to
your special committee would be met by such a method of the
creditor is advised of the decedent’s death sufficiently to call
for his filing a notice of claim in the surrogates’ court; he is
advised of it sufficiently to watch for this notice in a specific

legal publication. The real evil seems to have been in expecting
838 [ASSEMBLY

creditors to accept a notite published indiscriminately in papers
which in the natural course of events might never come to their
attention.

Among other suggestions made to your special committee by
members of the bar familiar with the practice in this court there
are two matters in which, in the judgment of your special com-
mittee, the code might be slightly amended to avoid the hard-
ship wrought by the inelastic language of the statute as it
stands.. The first is section 2698, relating to the petition and
citation upon applications for ancillary letters testamentary or
of administration. The section is as follows:

“Section 2698. Petition, citation—An application for ancil-
lary letters testamentary, or ancillary letters of administration,
as prescribed in this article, must be made by petition. Upon
the presentation thereof; the surrogate must ascertain, to his
satisfaction, whether any creditors, or persons claiming to be
creditors, of the decedent reside within the State; and if so,
the name and residence of each creditor, or person claiming to
be a creditor, so far as the same can be ascertained. He must
thereupon issue a citation, directed to each person whose name
and residence have bee so ascertained; and also directed gen-
erally to all creditors, or persons claiming to be creditors, of
the decedent. Any such person, although not cited by his name,
may appear and contest the application, and thus make him-
self a party to the special proceeding.”

In many cases it is the fact that the creditors, the existence
of whom has been ascertained by the surrogate, can be readily
reached and would gladly facilitate the proceeding by waiving
the issuance and service of a citation. Under the mandatory

‘phrasing of the statute as it stands, which it seems the surro-
No. 40.] 839

gates have been controlled by in greater measure than by some
other mandatory provisions of pe code to which reference has
been above made, it has been held that the surrogate may not
in any case dispense with the issuance of this citation and that
he is without power to obviate the delay thereby caused, and
your special committee, therefore, is of the opinion that no pre-
judice would be wrought by an amendment to the section so
as that it shall read in that part thereof, “ unless duly acknowl-
edged waivers shall be filed by such creditors, he must thereupon
issue a citation,” etc.

This, it is believed, will relieve a situation frequently created
by the phrasing of the statute as it stands.

The second provision to which we desire to call your attention
in this connection is that contained in section 2524 of the Code
which provides for the publication in two newspapers of an order
directing the service of a citatidn without the State by publica-
‘tion. The requirement in this section that the order must direct
the publication of the citation in two newspapers is one which
entails upon small estates a heavy burden of expense, and there is
no question that the Bar and the public generally would welcome
an amendment to this section limiting the number of newspapers
to one, or giving the surrogate discretion, where the size of the
estate demands such economy, to limit it to one newspaper.

In conclusion, your special committee accordingly, respectfully

submits the following recommendations:

I. TO PREVENT DELAY IN THE DETERMINATION OF
PROCEEDINGS.

We recommend:
(a) In regard to referees’ reports on accountings, that unless a
referee’s report is passed upon and confirmed, approved, modified

v

or rejected by a surrogate within sixty days after it has been
840 [ASSEMBLY

submitted to him, it shall be deemed confirmed as of course, and
any party interested in the proceeding may enter an order to that
effect upon two days’ notice.

(b) As to payment of surrogates’ salaries in the county of New
York, that section 3 of chapter 642 of the Laws of 1892 be amended
by adding “but neither surrogate shall be: allowed to draw or
receive any monthly salary until he shall take and subscribe be-
fore an office entitled to administer oaths, and file with the comp-
troller of the city of New York, an affidavit to the effect that no
matter or nusdeedlings that has been submitted to him for decision

then remains undecided for the period of ninety days.”

II. TO REDUCE THE COST TO THE STATE OF COLLECT: .
ING THE TRANSFER TAX IN THE COUNTY OF NEW
YORK.

We recommend:

(a) An amendment to the tax law so as to provide in the county
of New York for the appointment by the State comptroller of five
transfer tax appraisers at salaries not to exceed -four thousand
five hundred dollars per annum, to whom the surrogates shall
refer for appraisal all estates to be appraised under this act in
that county in regular rotation. = ,

(b) That the tax law be further amended by providing in regard
tc the commissions which any county treasurer or the comptroller
of the city of New York is entitled as the law now stands, to re-
tain out of any funds he may have on account of the tax that |
such commissions shall-in no case exceed in the aggregate the

sum of seven thousand five hundred dollars.
No. 40.] 841

Ill. TO PREVENT THE ABUSES INCIDENT TO INVEN-
TORY APPRAISERS IN THE COUNTY OF NEW YORK.

We recommend:

(a) That section 2711 of the Code of Civil Procedure be amended
so as to read as follows (the amendments to the section as it now
stands being indicated by underscoring): .

Section 2711. On the application of an executor or adminis-
trator, the surrogate, by writing, must appoint two disinterested
appraisers, as often as may be necessary, to appraise the personal
property of a deceased person, who shall be entitled to receive
a reasonable compensation for their services, to be allowed by the
surrogate, not exceeding for each the sum of five dollars for each
day actually employed in making appraisement, in addition to. ex-
sjenies actually and necessarily incurred. The number of days’
services rendered, and the amount of such expenses, must be veri-
fied by the affidavit of the appraiser, delivered to the executor or

administrator, and taxed and adjusted by the surrogate before

payment of his fees; and no executor or administrator shall be

 

credited upon his accounting such fee or fees unless the same shall

 

have been so taxed. The executors and administrators,- within

a reasonable time after qualifying and after giving a notice of at
least five days to the legatees and next of kin, residing in the
county where the property is situated, and posting a notice in
three of the most public places of the town, specifying the time and
place at which the appraisement will be made, must make a true
and perfect inventory of all the personal property of the testator
or intestate; and if in different and distant places two or more

such inventories as may be necessary; unless such executors or
842 [ASSEMBLY

 

administrators shall have instituted a proceeding to ascertain the

fair market value of the personal property of the testator or

 

intestate, for the purpose of fixing the transfer tax as provided by

 

article ten of chapter twenty-four of the general laws; and the

 

report of the transfer tax appraiser when filed in the office

 

of the surrogate, shall be deemed to be an ‘inventory

 

returned by the executor or administrator for all pur-

 

poses required in any of the provisions of this chapter. Before

 

making the appraisement, the appraisers must take and subscribe
an oath, to be inserted in the inventory, that they will truly,
honestly and impartially appraise the personal property exhibited
to them, according to the best of their knowledge and ability.
They must in the presence of such of the parties interested as at-
tend, estimate and appraise the property exhibited to them, and’ set
down each article separately with the value thereof in dollars
and cents, distinctly, in figures opposite to the articles respec-
tively. ; 7

(b) That section 2565 of the Code of Civil Procedure be amended
by adding thereto the words: “ And no executor or administrator
shall be credited upon his account with such fee or fees unless

the same shall have been so taxed.”

IV. TO PREVENT ABUSE IN THE DISTRIBUTION OF
PATRONAGE.

We recommend:

(a) That section 2529 of the Code of Civil Procedure be amended
to read as follows (the proposed amendment being indicated by

underscoring):
No. 40.] 843

Section 2529. A surrogate’s father or son shall not practice or
be employed as attorney or counsel, in any case, in which his
partner or clerk is prohibited by law from so practicing, or being

employed; nor shall a surrogate’s father or son act as appraiser,

referee or special guardian in any matter before the surrogate.

 

(b) That section 2504 of the Code of Civil Procedure be amended
by adding thereto the provision: “and there shall be published
in the Law Journal published in said county, upon the first day
of every week, under the name of the surrogate making the several
appointments, a full and true list of the names of all appraisers,
transfer tax appraisers, special guardians, referees, and temporary
administrators, which either surrogate shall have designated or
appointed during the preceding week, together with the names
of the proceedings in which they were appointed and the date of

said appointments.”

V. IN RELATION TO SPECIAL GUARDIANS’ FEES.
We recommend:

That section 2561 of the Code of Civil Procedure be amended
by adding thereto a provision declaratory of the present law, as
follows: :

“but in no case shall the surrogate fix a sum to be allowed out
of the estate generally as costs or allowance to a special guardian
for an infant which shall exceed in amount the sum to be allowed

as costs provided by this section.”
844 [ASSBMBLY

VI. TO PREVENT DELAY IN THE GRANTING OF AN-
CILLARY LETTERS.

We recommend:

That section 2698 of the Code of Civil Procedure be amended
so as to read as follows (the proposed amendment being indicated
by underscoring): :

Section 2698. Petition; citation. An application for ancillary
letters testamentary, or ancillary letters of administration, as
prescribed in this article, must be made by petition. Upon the
presentation thereof, the surrogate must ascertain, to his satis-
faction, whether any creditors, or persons claiming to be credi-
tors of the decedent reside within the State; and if so, the name
and residence of each creditor, or person claiming to be a credi-

tor, so far as the same can be ascertained. Unless such creditors

shall file duly acknowledged waivers of the issuance and service

 

of citation, he must thereupon issue a citation, directed to each

person whose name and residence have been so ascertained and
also directed generally to all creditors, or persons claiming to be
creditors of the decedent. Any such person, although not cited
by his name, may appear, and contest the application, and thus

make himself a party to the special proceeding.

VII. TO SAVE EXPENSE TO SMALL ESTATES IN THE
PUBLICATION OF CITATIONS.

We recommend:
That section 2524 of the Code of Civil Procedure, be amended
so as to provide that the surrogate in his discretion, where small
estates are intersted, may order the publication of the citation

in but one newspaper.
No. 40.] 845

VIII. TO ENSURE CREDITORS OF A DECEDENT AN OP-
PORTUNITY OF PRESENTING THEIR CLAIMS AGAINST .
SUCH DECEDENT.

We recommend:

That it be provided by law that at any time after the death
of a decedent, the testate or intestate, any creditor of such
decedent may file, in the office of the surrogate of the county
of which the decedent_at the time of his death was a resident,
a verified statement of his claim, describing the same in sub-
stantial detail as to character and amount. All such notices
of claim shall be entered by the surrogate in a separate record
book of claims against decedents’ estates, in which shall be re-
corded the name of the decendent, the name and address of the
creditor, the amount of his claim and the date of filing thereof.
Every creditor who has filed such a notice of his claim, unless
his claim has heretofore been allowed or passed upon by the
representative of the decedent, be entitled to notice from, the.
surrogate of distribution of the estate of the decendent; but
nothing in this provision shall‘be deemed to effect the provisions
of law now in force with regard to the publication of notice to
present claims against decendents estates or in regard to the

proceedings to refer disputed claims against such estates.

IX. WITH REGARD TO THE APPOINTMENT OF SPECIAL
GUARDIANS IN TRANSFER TAX PROCEEDINGS.
We recommend:
That the Tax Law be amended, in section 232 thereof, so as to
specify the stage in the proceedings to fix the tax at which, and
the circumstances under which the surrogate may appoint a

special guardian for an infant whose interest in the estate under
846 , [ASSEMBLY

appraisement is presently involved, if it be adverse to that of

any other party in interest; but that this be without prejudice

to the right on the part of an infant over fourteen, or of any

one on behalf of an infant under fourteen, to nominate and

apply for the appointment of a special guardian for such infant

at any stage of the proceedings.

All of which is respectfully submitted.

MERTIN E. LEWIS,

JAMES T. ROGERS,

GHERARDI DAVIS,

LEWIS M. MARTIN,

EDWARD H. FALLOWS,

Chairman,

Special Committee of the Assembly appointed to investi-
gate the Surrogate’s Court and Office of the County
of New York.

The minority members of the special committee concur in the
above report of the majority members of said committee, and in
the recommendations therein set forth, except as to recommenda-
tion II from which we dissent as follows:

As to A of said recommendation, we believe that the power of
appointment of the appraisers therein provided for should be
given to the surrogates of the county of New York instead of to
the State Comptroller. We do not believe it just or equitable to
take from the surrogates of said county a right enjoyed by the
surrogates of all the other counties of the State; and we believe
further that under the existing statutes the surrogate is the
proper officer to make such appointments.

From 6 of said recommendation II we dissent in toto believing
No. 40.] 847 |

that no proper reason has been shown why the fees paid to the
Comptroller should be limited to the amount set forth in said
recommendation.
All of which is respectfully submitted.
DANIEL E. FINN,
DAVID N. HELLER.
The following bills were introduced in the Assembly by the
Committee on March 15, 1899:
Int. 1314— No. 1700.
Int. 13815— No. 1701.
(a). Int. 1816— No. 1702, 1946.
Int. 1317— No. 1703.
Int. 1818— No. 1704.
(b) Int. 1819— No. 1705, 1918.
Int. 1820— No. 1706, 1919. 7
Int. 1821— No. 1707, 1920.
Int. 1822— No. 1708, 1921, 2009, 2227.
(c) Int. 1823— No. 1709, 1922, 2120.
Int. 1824— No. 1710.
Int. 1825— No. 1711, 1923, 2163.
(d) Int. 1826— No. 1712, 1924, 2110, 2313.
of which
(a) became a law upon May 25th, taking effect immediately,
being chapter 672, Laws of 1899.
(b) became a law upon May 16th, taking effect September 1st,
being chapter 605, Laws of 1899.
(c) became a law upon May 26th, taking effect September 1st,
being chapter 717, Laws of 1899.
(d) became a law upon May 16th, taking effect September 1st,
being chapter 607, Laws of 1899.
 

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