iiiiiiiiiiiiiiiiii 
 
 
r^^£^<_ 
 
 Cornell University Law Library 
 
 THE GIFT OF 
 
 Allan H. Treraan, Attorney at Law 
 Ithaca, New York 
 Date.. March.. 17,, 194.8 ' ' 
 
Cornell University Library 
 KFN5895.G79 
 
 The law of taxable transfers state o N 
 
 3 1924 022 874 709 
 
The original of tiiis book is in 
 tine Cornell University Library. 
 
 There are no known copyright restrictions in 
 the United States on the use of the text. 
 
 http://www.archive.org/details/cu31924022874709 
 
THE LAW OF 
 
 TAXABLE TRANSFERS 
 
 STATE OF NEW YORK 
 
 Beino AHTicJiiE X. OF Chapteb 908, Laws op 1896, Known as 
 
 THB Tax Law and as Chapter XXIV. of the General 
 
 Laws, as Amended by Chapter 284, Laws of 1897 
 
 WITH ANNOTATIONS AND FORMS 
 
 EDITED BY 
 
 H. NOYES j^JlEENE 
 
 (0/ the TroySTtr.) 
 
 ATTTHOB OF " GBEENK'S PRACTICE TIME TABLE" 
 
 ALBANT, n. t. 
 
 MATTHEW BENDEE, Pttblisheb 
 
 511-513 Broadway 
 
 1897 
 
B($<?3B3 
 
 COFTBIOHT, 1897, 
 BY 
 
 MATTHEW BENDER. 
 
PREt^ACE. 
 
 Since the passage of the original act taxing in- 
 heritances in this state, successive legislatures have 
 amended and modified the law repeatedly, and in 
 1896 all the existing statutes on the subject were re- 
 pealed and their provisions incorporated into the Tax 
 Law (Chapter 908, Laws 1896, or Chapter 24 of the 
 General Laws), as Article X. thereof in relation to 
 "Taxable Transfers." The legislature of 1897 ad- 
 opted several amendments thereto, and during the 
 years 1896 and 1897 a number of important decis- 
 ions have been handed down by the Court of Appeals 
 and other courts of the state. 
 
 The aim of this volume is, therefore, to present to 
 the profession the law of taxable transfers as in force 
 at the present time, with annotations of the various de- 
 cisions relative thereto. All the important cases have 
 been carefully digested, and while a majority of them 
 are interpretative of the original act and its amend- 
 ments, yet their apphcation to the existing law is 
 
 5 
 
6 PREFACE. 
 
 in few cases impossible of discernment. Approved 
 forms for use in the various proceedings under the act 
 are also g^ven. 
 
 This much, if nothing more, may be said of the 
 book : it is thoroughly up to date. 
 
 H. N. G. 
 
 T^OY, N. Y., JuneU, 1897. 
 
THE LAW OF 
 
 TAXABLE TBA:tTSFERS 
 
 THE TAX LAW. 
 
 Ch. 908, Laws 1806, as amended by Ch. 284, Laws 1897. 
 ARTICLE X. 
 
 TAXABLE TBAN8FEBS. 
 
 Section 220. Taxable transfers. 
 
 221. Exceptions and limitations. 
 
 222. Lien of tax and payment thereof. 
 
 223. Discount, interest and penalty. 
 
 224. Collection of tax by executors, administrators and trustees. 
 
 225. Bef und of tax erroneously paid. 
 
 226. Deferred payments. 
 
 227. Taxes upon devises and bequests in lieu of commissions. 
 
 228. Liability of certain corporations to tax. 
 
 229. Jurisdiction of the surrogate. 
 
 230. Appointment of appraisers. 
 
 231. Proceedings by appraisers. 
 
 232. Determination by surrogate. 
 
 233. Surrogate's assistants in New York city and Erie county. 
 
 234. Surrogate's assistant in Kings county. 
 
8 THE LAW OF TAXABLE TRANSFERS. 
 
 235. Proceedings for the collection of taxes. 
 
 236. Receipt from the county treasurer and comptroller. 
 
 237. Fees of county treasurer and comptroller. 
 
 238. Books and forms to be furnished by the state comptroller. 
 
 239. Reports of surrogate and county clerk. 
 
 240. Reports of county treasurers and comptrollers * of the city 
 
 of New York. 
 
 241. Application of taxes. 
 
 242. Definitions. 
 
 Section 220. Taxable transfers. — A tax shall be 
 and is hereby imposed upon the transfer of any 
 property, real or personal, of the value of five hundred 
 dollars or over, or of any interest therein or income 
 therefrom, in trust or otherwise, to persons or cor- 
 porations not exempt by law from taxation on real 
 or personal property, in the following cases : 
 
 1. When the transfer is by will or by the intestate 
 laws of this state from any person dying seized or 
 possessed of the property while a resident of the 
 state. 
 
 2. When the transfer is by will or intestate law, 
 of property within the state, and the decedent was 
 a nonresident of the state, at the time of his 
 death. 
 
 3. When the transfer is of property made by a resi- 
 dent or by a nonresident when such nonresident's prop- 
 erty is within this state, by deed, grant, bargain, sale 
 or gift made in contemplation of the death of the gran- 
 
 * So in the original. 
 
TAXABLE TRANSFERS. 9 
 
 tor, vendor or donor, or intended to take effect in 
 possession or enjoyment at or after such death. 
 
 4. (Such tax shall be imposed) When any such per- 
 son or corporation becomes beneficially entitled, in 
 possession or expectancy, to any property or the in- 
 come thereof by any such transfer, whether made be- 
 fore or after the passage of this act. 
 
 5. Whenever any person or corporation shall exer- 
 cise a power of appointment derived from any disposi- 
 tion of property made either before or after the pas- 
 sage of this act, such appointment when made shall be 
 deemed a transfer taxable under the provisions of this 
 act in the same manner as though the property to 
 which such appointment relates belonged absolutely to 
 the donee of such power and had been bequeathed or 
 devised by such donee by will ; and whenever any 
 person or corporation possessing such a power of ap- 
 pointment so derived shall omit or fail to exercise the 
 same within the time provided therefor, in whole or in 
 part, a transfer taxable under the provisions of this act 
 shall be deemed to take place to the extent of such 
 omissions or failure, in the same manner as though 
 the persons or corporations thereby becoming entitled 
 to the possession or enjoyment of the property to 
 which such power related had succeeded thereto by a 
 will of the donee of the power failing to exercise such 
 power, taking effect at the time of such omission or 
 failure. 
 
 6. The tax imposed thereby shall be at the rate of 
 
10 THE LAW OF TAXABLE TRANSFERS. 
 
 five per centum upon the clear market value of such 
 property, except as otherwise prescribed in the next 
 section. 
 
 Revised and re-enacted from Laws 1893, ch. 399, § 1. Amended by 
 Laws 1897, ch. 384, § 3. 
 
 The various acts ; their application to each other and to 
 property in general. 
 
 The Act is constitutional. (Matter of McPherson, 104 
 N. Y. 306.) 
 
 The particular law of taxable transfers in force at the 
 time of the testator's death is the one which governs in 
 the determination and fixing of the tax. {Matter of 
 Milne, 16 Hun 328 ; Matter of Moore, 90 Hun 162 ; 
 Matter of Sterling, 9 Misc. 224 ; Matter of JRoosevelt, 143 
 N. Y. 120.) 
 
 The original Act did not take effect until June 30, 
 1885, the • 20th day after its final passage. {Matter of 
 Howe, 112 K Y. 100, affirming 48 Hun 235, overruling 
 Matter of Charda/ooyne, 5 Dem. 466.) 
 
 The successive Transfer and Collateral Inheritance Tax 
 Laws are a continuation one of the other. {Matter of 
 Prime, 136 N. Y. 347 ; Matter of Embury, 20 Misc. 75.) 
 
 The amendment of 1887 was not retroactive. {Matter 
 of Miller, 110 N. Y. 216 ; Matter of Brooks, 6 Dem. 165 ; 
 Matter of Warrimer, 6 Dem. 211 ; Matter of Ryan, 18 
 St. Kep. 992 ; MatUr of Cager, 111 N. Y. 343 ; {Matter of 
 Kemey, 56 Hun 117 ; MatUr of Wolfe, 15 Supp. 539 ; 
 Matter of Hendricks, 18 St. Eep. 939.) 
 
 The Act of 1885 was not repealed in 1887. Taxes ac- 
 crued under the former were therefore collectible after 
 the passage of the latter. {Matter ofArnett, 49 Hun 599.) 
 
TAXABLE TRANSFERS. 11 
 
 ' The amendment of 1890 was not retroactive. {Matter 
 of Yam Kleech, 121 K T. 101.) 
 
 The Act of 1891 did not operate to prevent a subse- 
 quent assessment and collection of a tax on the estate of 
 a decedent who died intermediate the Act of 1887 and the 
 Act of 1891. {Matter of Prinie, 136 IST. Y. 34Y.) 
 
 The taxes imposed by the Collateral Inheritance Act 
 are special and not general, and the rule is that 
 special tax laws are to be construed strictly against the 
 government and favorable to the taxpayers, that a citi- 
 zen cannot be subjected to special burdens without clear 
 warrant of law. {Matter of MoPherson, 104 IST. Y. 306 ; 
 Matter of Enston, 113 N. Y. 174 ; Matter of Vassar, 127 
 N. Y. 1.) 
 
 Estates vested before the passage of the Transfer Tax 
 Act are not subject to the tax. {Matter of Tramis, 19 
 Misc. 393.) 
 
 The Act does not apply to legacies not payable until 
 after its passage where the testator died before. {Matter 
 of Coggswell, 4 Dem. 248.) 
 
 Property taxable under the Inheritance Tax Laws of 
 other states is none the less taxable under the laws of 
 this state. {Matter of Burr, 16 Misc. 89.) 
 
 The statute does not mean that taxable estates are ex- 
 empt from taxation to the extent of $500, but that only 
 such estates as exceed $500 are taxable. {Matter of Sher- 
 well, 125 N. Y. 376.) 
 
 The words " such tax shall also be imposed when any 
 such person or corporation becomes beneficially entitled, 
 in possession or expectancy, to any property or the in- 
 come thereof by any such transfer, whether made before 
 or after the passage of this act " are not intended to be 
 retroactive in effect. They apply to a case where a trans- 
 
12 THE LAW OF TAXABLE TRANSFERS. 
 
 fer was executed before the passage of the Act and a per- 
 son or corporation should thereafter become beneficially 
 entitled to the property. {Matter of Forsyth, 10 Misc. 
 477.) 
 
 The words " such tax shall also be imposed when any 
 such person or corporation becomes beneficially entitled, 
 in possession or expectancy, to any property or the in- 
 come thereof by any such transfer, whether made before 
 or after the passage of this act" apply solely to gifts 
 coMsa mortis and not to transfers by will or intestacy. 
 "Where, therefore, a will creating a remainder was proven 
 before the passage of any Collateral Inheritance Tax 
 Law, such remainder, although not actually vesting in 
 possession until after the passage of such act, was trans- 
 ferred at the time of the testator's death and is not tax- 
 able. {Matter of Seaman, 147 N. T. 69, reversing 87 
 Hun 619, which was based upon the opinion in TalVmadge 
 V. Seamwm, 85 Hun 242 ; Tallmadge v. Seamam,, 9 Misc. 
 303, practically affirmed.) 
 
 Where, by the terms of a wiU, a life tenant has power 
 to dispose of his estate during life or by will, and in case 
 of his failure so to do the estate is to pass to certain re- 
 maindermen, and the life tenant by will directs that the 
 property be distributed " according to the provisions of the 
 will" of the first testator, the property is deemed to have 
 been transferred to the remaindermen under the first wiU 
 and not under the second ; and such transfer is not tax- 
 able where the first testator died before the passage of 
 the law taxing transfers by will. {Matter of Lam^don, 
 153 N. Y. 6, affirming 11 App. Div. 220.) 
 
 Securities conveyed to a trustee by a conveyance irre- 
 vocable except by consent of grantor and trustee, and to 
 be transferred to certain named persons upon the death 
 
TAXABLE TRANSFERS. 13 
 
 of the grantor, are transferred immediately upon the exe- 
 cution of the deed and are not taxable upon the death of 
 the grantor. The transfer is in the nature of a gift inter 
 vivos. {Matter of Oreen] 7 App. Div. 339.) * 
 
 When property is conveyed to a trust company to hold 
 and manage during the life of the grantor, to pay the in- 
 come thereof to him and to transfer the same after his 
 death to the persons named in his will or to his next of 
 kin, a naked revocable trust is created and the property 
 is to be taxed as passing by the will. {Matter of Ogshury, 
 7 App. Div. 71.) 
 
 Where property was deeded in 1882 to trustees in trust 
 to pay income to decedent for life and on her death to 
 convert it into money and distribute it to nephews and 
 nieces, and where the death of decedent occurred after 
 the act of 1885 went into effect, it was held that the 
 legacies to the nephews and nieces were exempt. {Matter 
 of HendHohs, 18 St. Kep. 989.) 
 
 The party who takes under the execution of a power of 
 appointment in a vnll takes under the wiU, and the prop- 
 erty so received is taxable under the Collateral Inherit- 
 ance Tax Act. {Matter of SUwart, 131 N. Y. 274, re- 
 versing 61 Hun 554, aiiirming 10 Supp. 15.) 
 
 Where the personal estate of the deceased consisted 
 exclusively of a distributive share in the estate of a de- 
 ceased sister who resided at the time of her death with- 
 out the estate and no part of said estate had come into 
 the possession of the testatrix prior to her death, such 
 portion of her estate was not liable to taxation. {Matter 
 of Thomas, 3 Misc. 388.) 
 
 The payment of mortgages on real property from the 
 personal estate where both the real and personal property 
 are in the same hands does not reduce the personal prop- 
 
 *This decision was reversed in 153 N Y., 223, reported since going to press. 
 
14: THE LAW OF TAXABLE TEANSFBES. 
 
 erty for the purpose of taxation under this act. {Matter 
 of Lwingston, 1 App. Div. 568 ; Matter of Sutton, 3 App. 
 Div. 308.) 
 
 Although a clear equitable conversion is established by 
 the testator's wiU, the tax cannot be assessed upon the 
 succession to the equity of redemption in the real estate. 
 [Matter of Sutton, 15 Misc. 659 ; but see Matter of WTieeler, 
 51 St. Eep. 513.) 
 
 Personal property of a resident decedent is taxable 
 ■wherever situated. {Matter of Swift, 137 K Y. 77.) 
 
 Eeal property without the state devised by the wiU of 
 a resident is not taxable. {Matter of Lorrilard, 6 Dem. 
 268, decided in 1887 ; Matter of Swift, 137 JS". Y. 77.) 
 
 A foreign estate is liable to the legacy tax. {Matter 
 of OraAg, 15 Supp. 548, decided in 1891.) 
 
 A legacy of $500 is of a fair market value on its face 
 and subject to taxation. {Matter of Bird, 32 St. Eep. 
 899 ; Matter of Kavanagh, 6 Supp. 669.) 
 
 A bequest of $500 not being payable until the end of 
 a year from the granting of letters while the appraisal 
 is made of the value at the time of the death is not at that 
 time worth $500 and so is not taxable. {Matter of Peck, 
 9 Supp. 465.) 
 
 "Where an equity in devised lands subject to a mortgage 
 is less than $500 it is exempt from taxation. {Matter of 
 Kme, 8 Misc. 102.) 
 
 Life insurance policies held by the testator at the time 
 of his death, and payable to himself, his executors, admin- 
 istrators, assigns and legal representatives, are property 
 within the meaning of the Transfer Tax Act and can be 
 valued and assessed for taxation. {Matter of Knoedler, 
 140 K Y. 377 ; 68 Hun 150.) 
 
 Funds on deposit to the credit of a partition suit to 
 
TAXABLE TRANSFERS. 15 
 
 which, the deceased was a party are not to be considered 
 real property for the purposes of exemption under this 
 act. {Matter of Stiger, 7 Misc. 268.) 
 
 A bequest for the maintenance of a burial plot is exempt 
 as funeral expenses. {Matter of Vinot, 26 St. Eep. 610.) 
 
 A bequest in trust for masses, if not contained in funeral 
 expense clause, is taxable. {Matter of Black, 3 Supp. 
 452.) 
 
 A bequest in satisfaction of a debt is not a legacy with- 
 in this act. {Matter of Sogers, 30 St. Kep. 943.) 
 
 In order to avoid taxation upon the ground that a 
 legacy is in payment for services a valid claim therefor 
 must be proven. {Matter of Boty, 7 Misc. 193.) 
 
 A legacy " in consideration of a home for me at my 
 house during my life " is in payment of a debt and not 
 taxable. {Matter of Eulse, 39 St. Eep. 402.) 
 
 The tax is upon the right of succession to and not upon 
 the property itself. {Matter of Swift, 137 N. Y. 77.) 
 
 The tax is not on property but on the transmission of 
 it; it therefore attaches although the property is not 
 taxable. 
 
 For example United States Bonds. 
 
 {Matter of Howard, 10 St. Eep. 185 ; Matter of Keith, 5 
 Supp. 201; Matter of Tuigg, 15 Supp. 548; Matter of 
 Hendricks, 18 St. Eep. 989; Matter of Carver, 75 Hun 
 612, affirming 4 Misc. 592.) 
 
 Contra. The later decisions, however, are to the effect 
 that United States bonds are not taxable. Section 22 of 
 the Act of 1892 (now section 242 of the Tax Law) provides 
 that " property " shall mean " property . . . over which 
 this state has any jurisdiction for the purposes of taxation," 
 and Federal securities are plainly not within the taxing 
 power of the state. Without this express exemption, or 
 
16 THE LAW OF TAXABLE TRANSFERS. 
 
 limitation, however, in the Transfer Tax Act, United 
 States bonds and securities would be taxable under the 
 theory that it is the transfer of property that is taxed and 
 not the property itself. {Matter of Whitmg, 150 N. T. 
 27, reversing 2 App. Div. 590 ; Matter of 8hermcm, 163 
 N. Y. 1, affirming 15 App. Div. 628.) 
 
 Legacies to the United States are taxable under this 
 Act, the United States being a foreign corporation as far 
 as the State of New York is concerned. The tax is not 
 imposed upon the property of the United States but upon 
 its right of succession thereto. {Matter of Merriam, 141 
 N. Y. 479, affirming 73 Hun 587 ; Matter ofOuUom, 145 
 N. Y. 508, affirming 76 Hun 610 and 5 Misc. 173.) 
 
 Stocks of foreign corporations owned by a resident of 
 the state are taxable on his death under this act, the 
 theory being that the tax is imposed on the right of suc- 
 cession and not on the property. {Matter of Merriam,, 
 141 N. Y. 479 ; overruling in effect Matter of Thomas, 
 3 Misc. 388, decided in 1893.) 
 
 The value of the estate is its value at the time of the 
 decedent's death. 
 
 The true test of value by which the tax is to be meas- 
 ured is the value of the estate at the time of the transfer 
 of title and not its value at the time of the transfer of 
 the possession. {Matter of Davis, 149 N. Y. 539.) 
 
 The better and more reasonable construction of the 
 statute is that the property of which the person died 
 seized or possessed is subject to the tax ; that the increase 
 or interest thereafter obtained is not taxable. {Matter of 
 Vassar, 127 K Y. 1.) 
 
 The better rule is to assess the tax on the property 
 
TAXABLE TRANSFERS. 17 
 
 transferred as the testator leaves it, without regard to the 
 operation or effect of equitable rules that apply only to 
 the administration of the estate. {Matter of Sutton, 3 
 App. Div. 208.) 
 
 It is not the legacy that is taxable, but the property of 
 which the testator dies seized or possessed applicable to 
 the payment of the legacy. {Matter of Weed, 10 Misc. 
 628.) 
 
 The basis of taxation is the value of the whole estate trans- 
 ferred and not the value of individual shares. 
 
 Since the passage of the Act of 1892, the law of taxable 
 transfers must be so construed that the liability to taxa- 
 tion shall depend upon the aggregate value of all the 
 property transferred to taxable persons and not on the 
 separate value of each several transfer. This rule does 
 not overthrow the general theory of the nature of the tax 
 already determined, that the tax is imposed upon the 
 transfer of property to individual legatees ; but it applies 
 to provisions of the act where, by the use of the defini- 
 tions, the intent of the legislature to so enact may be 
 seen. (^Matter of Hoffmam,, 143 N. Y. 327, reversing, on 
 this point, 76 Hun 399, and aJBftrming, on this point, 
 5 Misc. 489.) 
 
 The manifest purpose of the Act of 1892 was to tax the 
 aggregate of the property transferred by the deceased 
 and not the specific shares passing to each beneficiary ; 
 each share, therefore, less than $500 passing to a col- 
 lateral relative is taxable if the whole amount passing 
 to collateral relatives exceeds $500. {Matter of Eall, 88 
 
 Hun 68.) 
 In every instance where the total property, real or 
 
 2 
 
18 THE LAW OF TAXABLE TRANSFERS. 
 
 personal, of an intestate- or testator passing to persons 
 other than those named in section 2 of the Act of 1892 
 (now section 221 of the Tax Law) is of the value of $500 
 or more, the liability to taxation at the rate of 5 per centum 
 exists ; the liability not being affected by the size of the 
 individual shares. {Matter of Taylor, 6 Misc. 277.) 
 
 In every instance where the total personal property of 
 an intestate or testator passing to the persons named in 
 section 2 of the Act of 1892 (now section 221 of the Tax 
 Law) equals or exceeds $10,000 the liability to taxation 
 under the provisions of said act at the rate of 1 per centum 
 exists, the liability not being affected by the size of the 
 individual shares. {Matter of Taylor, 6 Misc. 277.) 
 
 Where the total amount of the shares of nieces and 
 nephews under a will is less than $500 they are not liable 
 to any tax. {Matter of Weed, 10 Misc. 628.) 
 
 Where the distributive share passing to a sister is less 
 than $10,000 it is not to be added to the distributive 
 shares passing to nephews, in ascertaining whether such 
 last named distributive shares are subject to taxation. 
 {Matter of Bliss, 6 App. Div. 192.) 
 
 Previous to the Act of 1892, at least, the word " estate " 
 meant the property passing to the individual beneficiary 
 and not the whole estate of the decedent. {Matter of 
 Sterling, 9 Misc. 224.) 
 
 To the same effect, the opinion of the Attorney-General, 
 given Feb. 4, 1896. 
 
 It was uniformly held before the passage of the Act 
 of 1892 that the tax was upon the individual and could 
 be imposed only when the particular interest devised ex- 
 ceeded the limitation provided by the statute. {Matter 
 of Jones, 10 St. Kep. 163 ; Matter of Smith, 5 Dem. 90 ; 
 Matter of Hophins, 6 Dem. 1 ; Matter of McCready, 
 
TAXABLE TRANSFERS. 19 
 
 10 St. Eep. 696; McVecm v. Sheldon, 48 Hun 163; 
 Matter of Cager, 111 N. T. 343 ; Matter of Howe, 112 
 N. T. 100; Opinion of Attorn&y- General, June 11, 1891.) 
 In Matter of Skillman, 10 Misc. 642, decided in 1894, 
 tlie surrogate construed the Act of 1892 differently than 
 the Court of Appeals in Matter of Hoffman, supra, and 
 arrived at the conclusion that the purpose of section 22 
 of that Act (now section 242 of the Tax Law) in defining 
 the words " property " and " estate " was the imposition 
 of a tax upon the value of the legacy in the hands of the 
 testator or intestate and not its value to the legatee or 
 distributee shorn of interest until payable, and, therefore, 
 legacies bequeathed to lineal descendants in sums less 
 than $10,000 each, although in the aggregate they might 
 exceed $10,000, were exempt from taxation. 
 
 Contingent and expectant estates. 
 
 The statute does not contemplate those cases only 
 where the interests created are capable of valuation at 
 the death of the testator. Contingent interests may be 
 taxed when they vest in possession and their value can 
 be ascertained. {Matter of 8tewa/rt, 131 N. Y. 274, re- 
 versing 61 Hun 554, affirming 10 Supp. 15.) 
 
 A vested remainder limited on a life estate is taxable. 
 {Matter of Yvnot, 7 Supp. 517.) 
 
 When the question as to whether any property at all 
 shall pass as a remainder and, if so, how much, depends 
 upon the will of the first taker, there is no basis upon 
 which the value of the devise can be appraised and no 
 foundation for the imposition of any tax. {Matter of 
 Cager, 111 N. Y. 343, affirming 46 Hun 657.) 
 
 Contingent and expectant estates can be taxed only 
 
20 THE LAW OF TAXABLE TEANSFEES. 
 
 when they vest and become fixed and actual. {Matter of 
 Hoffmcm, 143 ]^. Y. 327, affirming, on this point, 76 
 Hun 399, and reversing, on this point, 5 Misc. 439 ; 
 Matter of Westcott, 11 Misc. 589 ; Matter of Boosevelt, 143 
 N. Y. 120, affirming 76 Hun 257 ; Matter of Le Fever, 5 
 Dem. 184 ; Matter of Leavitt, 4 Supp. 179 ; Matter of 
 Cla/rh, 5 Supp. 199.) 
 
 Where the remainder of an estate cannot be fixed be- 
 cause of the power given to the life-tenant to use the 
 principal, a tax on the remainder cannot be assessed until 
 the death of the life tenant. {Matter of Hophms, 6 
 Dem. 1.) 
 
 When property is devised in trust for persons exempt 
 from taxation under the Transfer Tax Act, and it cannot 
 be determined until the end of the trusts whether the re- 
 mainders will pass actually and beneficially to persons in 
 whose hands it will be taxable or to others in whose pos- 
 session it will be exempt, no appraisement of the contin- 
 gent remainders should be made until such interests be 
 come vested in possession on the termination of the 
 trusts. {Matter of Curtis, 142 N. Y 219 ; 73 Hun 185.) 
 
 Where an estate transferred has a fixed or ascertainable 
 value at the time of the death of the grantor, testator or 
 intestate, the value at that time must be the basis of the 
 appraisal whenever made ; but if the person to whom the 
 property passes cannot be known until the death of the 
 life tenant the tax cannot be imposed until after that 
 event. {Matter of Bams, 149 IST. Y. 539.) 
 
 Where a widow is given the use of the whole estate 
 for life but in case of her re-marriage then the use of one- 
 half only, it is impossible to ascertain the value of her estate 
 for the purpose of taxation before her death or re-mar- 
 riage. {Matter of MiUward,Q Misc. 4:1^.) 
 
TAXABLE TRANSFERS. 21 
 
 Property of nonresident decedents. 
 
 The collateral inheritance tax was intended to cover 
 only the tangible property kept within this state by a 
 nonresident decedent. Debts and legacies due the dece- 
 dent and which have never been reduced to possession 
 are not taxable. (Matter of Fhipps, 143 N. Y. 641, af- 
 firming T7 Hun 325.) 
 
 Before the Act of 1887 property within this state pass- 
 ing by will or the laws of intestacy from a nonresident 
 decedent was not taxable. {Matter of Enston, 113 IST. Y. 
 174 ; MatUr of Tulams, 51 Hun 213 ; Matter of Hall, 29 
 St. Eep. 367.) 
 
 The property of a nonresident who died prior to 1887, 
 consisting of stock in a l^ew York corporation, was held 
 taxable. {Matter of Leamitt, 4 Supp. 179. This decision 
 was based upon Matter of Enston, 46 Hun 506, which 
 case was overruled in 113 K". Y. 175.) 
 
 Keal or personal property within this state of a non- 
 resident decedent is taxable under the amendment of 1887. 
 {Matter of Bomame, 127 N. Y. 80, affirming 58 Hun 109 ; 
 Matter of Vinot, 28 St. Eep. 610.) 
 
 Under the Act of 1887 a bank account and bond and 
 mortgage of a nonresident decedent in this state are tax- 
 able. {Matter of Cla/rh, 9 Supp. 444.) 
 
 Bonds of foreign corporations, both registered and 
 coupon, physically present within the state and owned 
 by a nonresident decedent, are subject to taxation under 
 this act. {Matter of Whiting, 150 N. Y. 27 ; Matter of 
 Morgan, 150 N. Y. 35.) 
 
 Shares of stock oi foreign corporations, although within 
 the state at the time of a nonresident testator's death, are 
 not taxable. {Matter of James, 144 N. Y. 6, affirming 
 
22 THE LAW OF TAXABLE TRANSFERS. 
 
 77 Hun 211, reversing 6 Misc. 206 ; Matter of WhitMU/, 
 150 K T. 27.) 
 
 Bonds of domeaUo corporations, physically present 
 within the state and owned by a nonresident decedent, 
 are subject to taxation under this act. {Matter of Whit- 
 ing, 150 N. Y. 27 ; 2 App. Div. 590.) 
 
 Shares of stock of domestic corporations, physically 
 present within the state and owned by a nonresident de- 
 cedent, are subject to taxation under this act. {Matter of 
 Whitmg, 150 K Y. 27.) 
 
 Shares of stoch of domestic corporations physically 
 absent from the state and held by a nonresident dying 
 without the state and which then pass to nonresidents, 
 are subject to taxation under this act. {Matter of Bron- 
 son, 150 N^. Y. 1, reversing 1 App. Div. 546.) 
 
 Bonds of domestic corporations physically absent from 
 the state and held by a nonresident dying without the 
 state and which then pass to nonresidents are not subject 
 to taxation under this act. {Matter of Branson, 150 N. Y. 
 1 ; 1 App. Div. 546.) 
 
 A bond held by a nonresident, secured by a mortgage 
 upon real property in this state, is taxable. {Matter of 
 Burr, 16 Misc. 89.) 
 
 Deposits in savings banks of this state, made by non- 
 residents, are taxable here. {Matter of Burr, 16 Misc. 
 89.) 
 
 Money in the hands of the resident legal adviser of a 
 nonresident decedent is taxable. {Matter of Burr, 16 
 Misc. 89.) 
 
 A deposit of money belonging to a trust estate in a 
 bank or trust corporation by a nonresident decedent as 
 trustee, although a debt, still is property in this state for 
 all practical purposes and is taxable within the meaning 
 
TAXABLE TRANSFERS. 23 
 
 of the Transfer Tax Act. {Matter ofHovdayer, 150 K. Y. 
 37, reversing 3 App. Div. 474.) 
 
 Where a nonresident decedent's estate lies partly in 
 this state and partly elsewhere, it is within the powers 
 of the executors to pay specific legacies from the property 
 without the state and avoid the tax, the remainder pass- 
 ing to persons in whose hands it is exempt. {Matter of 
 James, 144 N. Y. 6; affirming 77 Hun 211, reversing 
 6 Misc. 206.) 
 
 Exemption of certain persons and corporations. 
 
 Chapter 191 of the laws of 1889 exempted from the 
 provisions of the Collateral Inheritance Tax Act religious^ 
 educational, etc., corporations ; that Act, as amended by 
 chapter 553 of the Laws of 1890, was repealed by the Tax 
 Law ; but under section 4 of the Tax Law such corpora- 
 tions are exempted from taxation generally, and section 
 220 exempts from the imposition of the transfer tax all 
 corporations exempt by law from taxation on real or 
 personal property. Eeligious and educational corpora- 
 tions are, therefore, under existing statutes, exempted from 
 transfer taxes, and religious corporations are particularly 
 exempted by section 221 of this Act. 
 
 The personal property of religious societies and of col- 
 leges is not exempted by law from taxation within the 
 Collateral Inheritance Act of 1887. {Catlm, v. Trustees of 
 Trinity College, 113 IST. Y. 133.) 
 
 The Act of 1887 meant to exempt from this tax those 
 societies, corporations and institutions whose property 
 was expressly exempted from taxation by statute ; for 
 example, alms houses, poor houses, etc. {Chwrch v. Peo- 
 ple, 6 Dem. 154 ; MatUr of Hwnter, 22 Abb. K C. 24.) 
 
24 THE LAW OF TAXABLE TRANSFERS. 
 
 The Act of 1890 exempting from taxation the personal 
 estates of certain corporations was not retroactive. 
 {Matter of Van Kleech, 121 ]Sr. Y. 701, reversing 55 Hun 
 4T2.) 
 
 A bequest to a municipal corporation, made in 1890, is 
 not exempt under Laws 1887, chapter 713. {Matter of 
 Hamilton, 148 JST. Y- 310.) Such a bequest made after 
 the passage of the Act of 1892 would, doubtless, under 
 the decision in Matter of Sherman, 153 N. Y. 1, be 
 exempt. 
 
 It is not necessary that a corporation be specific- 
 ally exempted by its charter. It may belong to a 
 class generally exempted. {Matter of Miller, 5 Dem. 
 132.) 
 
 It is not necessary that complete immunity from taxa- 
 tion exist as to the property of a corporation in order 
 that a bequest to it should be exempted from the Collat- 
 eral Inheritance Tax. {Matter of Vassar, 127 N. Y. 1, 
 reversing 58 Hun 378.) 
 
 The law exempting certain corporations does not refer 
 to foreign corporations, and a legacy to a coUege outside 
 of this state is not exempt^ though by its charter ex- 
 empted from taxation in its own state. {Matter of Mc- 
 CosTcey, 22 Abb. IST. 0. 20.) 
 
 The words " now exempted by law " refer to exemp- 
 tions under our laws, and exemptions of a foreign corpora- 
 tion from taxation under the laws of jurisdiction of 
 origin does not withdraw it from the operation of the 
 Inheritance Tax Law. {CatUn v. Trustees of Trinity Col- 
 lege, 113 ISr. Y. 133 ; 49 Hun 278.) 
 
 The Acts exempting from legacy taxes charitable and 
 religious corporations did not apply to foreign corpora- 
 tions. {Matter of Prime, 136 N. Y. 347.) 
 
TAXABLE TRANSFERS. 25 
 
 The statute exempting real estate of a religious cor- 
 poration excludes the personal estate from exemption. 
 {Matter of Forrester, 35 St. Eep. TYG.) 
 
 A bequest of money to a church with which to build a 
 church edifice is to be considered as personal and not as 
 real property for the purposes of taxation ; where, there- 
 fore, prior to 1890, buildings used for public worship were 
 exempt from taxation but there was no general exemp- 
 tion of religious corporations from taxation, a bequest of 
 money with which to build a church was taxable under 
 this act. {Matter of Van Kleeok, 121 I:^. Y. YOl, revers- 
 ing 55 Hun 472.) 
 
 A home for consumptives whose inmates are wholly 
 supported by charity is exempt. {Matter ofHerr, 55 Hun 
 16Y.) 
 
 A charitable institution maintaining a hospital sup- 
 ported wholly by voluntary contributions is exempt as an 
 alms house. {Matter of Curtis, 7 Supp. 207.) 
 
 A corporation supported entirely by charity and whose 
 inmates are afflicted with incurable diseases and without 
 homes, money or friends able to support them, is exempt. 
 {Matter of Neale, 10 Supp. 713.) 
 
 A society that conducts a house of industry is exempt, 
 although not specially exempted by its charter. {Matter 
 ofHerr, 55 Hun 167.) 
 
 An institution for the blind, whose patients contribute 
 nothing towards its support, is exempt. {Matter of Under- 
 hill, 2 Connoly 262.) 
 
 The " New York Hospital " was made exempt, by a 
 special statute, from taxation if no income was derived 
 from its property ; the facts that sales were made occa- 
 sionally of certain insignificant articles of produce of a 
 farm and that charges were made to patients able to pay 
 
26 THE LAW OF TAXABLE TRANSFERS. 
 
 did not make it liable to taxation. {People v. Purdy, 
 58 Hun 386, affirmed in 126 E". Y. 6Y9.) 
 
 The " New York Association for Improving the Condi- 
 tion of the Poor " is exempt. {Matter of Lenox, 9 Supp. 
 895.) 
 
 The " Lenox Library " of New York city is exempt, 
 being by charter especially exempted from taxation. 
 {Matter of Lenox, 9 Supp. 895.) 
 
 The " Brooklyn Home for Consumptives " is exempt 
 as an alms house. {Matter of Herr, 55 Hun 167.) 
 
 The " Hebrew Orphan Asylum " of New York city is 
 a house of industry and exempt from taxation. {Hebrew 
 Orjpham, Asylum v. Mayor, 11 Hun 116.) 
 
 The " Association for the Benefit of Colored Orphans " 
 in New York city is an alms house and exempt from 
 taxation. {Association v. Mayor, 104 N. Y. 581.) 
 
 The " Swiss Benevolent Society " of New York city is 
 an alms house and exempt from taxation. {People v. 
 Cormmssioners, 36 Hun 311.) 
 
 The following corporations are held to be exempt from 
 taxation under the provisions of the Act of 1887 : 
 
 Vassar Bros.' Home for Aged Men. 
 
 John G-uy Vassar Orphan Asylum. 
 
 Vassar Bros.' Hospital. 
 ] Vassar College, 
 j {Matter of Vassar, 127 N. Y. 1.) 
 
 ' A charitable institution which requires an admission fee, 
 such as an alms house, is not exempt. {Matter of Keoh, 
 7 Supp. 331 ; but see Matter of Vassar, 127 N. Y. 1.) 
 
 A charitable institution which derives income from 
 membership, admission fees and otherwise, is not exempt. 
 {Matter of Vanderhilt, 10 Supp. 239 ; but see Matter of 
 Vassar, 127 N. Y. 1.) 
 
EXCEPTIONS AND LIMITATIONS. 27 
 
 A home for aged women which charges board for its 
 inmates is not exempt. {Matter of Lenox, 9 Snpp. 895 ; 
 but see Matter of Vassar, 127 N. Y. 1.) 
 
 The Presbyterian Boards of Home and Foreign Mis- 
 sions are not exempt. {Matter of Board of Foreign Mis- 
 sions, 58 Hun 116.) 
 
 The " American Board of Commissioners for Foreign 
 Missions " is not exempt from taxation under this Act, 
 being a foreign corporation possessing a statutory privi- 
 lege in this state. {Matter of Prime, 136 N. T. 347.) 
 
 A legacy to Trinity College is not exempt from taxa- 
 tion under the laws of this state, although by its charter 
 the college is exempted from taxation under the laws of 
 Connecticut. {Catlim. v. Trustees of Trinity College, 113 
 K Y. 133 ; 49 Hun 278.) 
 
 The " Christian Home for Temperate Men," although 
 exempted from local taxation for other purposes, is not 
 exempted from state taxation and is Tiot exempt, there- 
 fore, from the transfer tax. {Matter of Vanderbilt, 10 
 Supp. 239.) 
 
 The " Bank Clerks' Mutual Benefit Association " is not 
 exempt. {Matter of Jones, 22 Abb. ]Sr. C. 50, decided in 
 1888.) 
 
 The " Society for the Prevention of Cruelty to Ani- 
 mals " is not exempt. {Matter of Keith, 5 Supp. 201.) 
 
 § 221. Exceptions and limitations,— When the 
 property or any beneficial interest therein passes by 
 any such transfer to or for the use of any father, 
 mother, husband, wife, child, brother, sister, wife or 
 widow of a son or the husband of a daughter, or any 
 child or children adopted as such in conformity 
 
28 THE LAW OF TAXABLE TRANSFERS. 
 
 with tlie laws of this state, of the decedent, grantor, 
 donor or vendor or to any person to whom any siich 
 decedent, grantor, donor or vendor for not less than 
 ten years prior to such transfer stood in the mutually 
 acknowledged relation of a parent, or to any lineal 
 descendant of such decedent, grantor, donor or vendor 
 born in lawful wedlock, such transfer of property shall 
 not be taxable under this act, unless it is personal 
 property of the value of ten thousand dollars or more, 
 in which case it shall be taxable under this act at the 
 rate of one per centum upon the clear market value 
 of such property. But any property heretofore or 
 hereafter devised or bequeathed to any person who is 
 a bishop or to any religious corporatioxi shall be ex- 
 empted from and not subject to the provisions of this 
 act. 
 
 Revised and re-enacted from Laws 1893, ch. 399, § 3. 
 
 " Lineal descendants " means the direct descendants 
 of the testator or intestate and not nephews or nieces. 
 {Matter of Miller, 45 Hun 244; Matter of Smith, 45 Hun 
 90.) 
 
 The children of adopted children or of persons to 
 whom the testator stood for ten years prior to death in 
 the mutually acknowledged relation of a parent are not 
 lineal descendants within the statute and are not entitled 
 to an exemption from taxation under this Act. {Matter 
 of Moore, 90 Hun 162.) 
 
 A legacy to the husband of a daughter is exempt, 
 though she died before the testator. {Matter of WooUey, 
 19 Abb. N. C. 232 ; Matter of McGa/rvey, 6 Dem. 145) ; 
 
EXCEPTIONS AND LIMITATIONS. 29 
 
 and this is so even if the husband remarried prior to the 
 transfer. {Matter of Bay, 13 Misc. 480.) 
 
 A valid parol trust to the executor for the use of testa- 
 tor's brother may be proven and the property exempted. 
 {Matter of Farley, 15 St. Eep. Y27.) 
 
 Funds on deposit to the credit of a partition suit to 
 which the deceased was a party are not to be considered 
 real property for the purposes of exemption under this 
 Act. {Matter of SUger, 7 Misc. 268.) 
 
 See notes under § 220 as to the tax being upon the 
 wfiole estate and not upon individual shares. 
 
 BeUgious corporations. 
 
 Property transferred to a bishop or to a religious cor- 
 poration before the passage of the act exempting such 
 property from a transfer tax, is released by the terms of 
 the act from further liability for the payment of the tax. 
 {Church of the Tramsfiguration v. Niles, 86 Hun 221.) 
 
 In connection with the will a valid parol trust may be 
 proven in favor of religious corporations and the estate 
 be thus exempted from taxation. {Matter of Murphy, i 
 Misc. 230.) 
 
 Bequests to foreign religious corporations are not ex- 
 empt from taxation under the statute. {Matter of Bal- 
 leis, 144 N. Y. 132 ; T8 Hun 2Y5 ; Matter of Smith, 77 
 Hun 134 ; Matter of Taylor, 80 Hun 589.) 
 
 See notes under § 220 as to exempt corporations. 
 
 Adopted children. 
 The Act ot 1885 did not exempt adopted children. 
 {Matter of Miller, 110 N. Y. 216.) 
 The Act of 1887 exempting legacies to adopted children 
 
30 THE LAW OF TAXABLE TRANSFERS. 
 
 repealed the former act in that particular. {^Matter of 
 Surrogate of Cayuga Co., 46 Hun 657.) 
 
 Where the death of a decedent occurred before the 
 passage of the Act of 1887, but the tax upon property- 
 passing to an adopted child had not been paid when that 
 Act took effect, the adopted child was not exempt. 
 {Matter of Miller, 110 K Y. 216; Matter of Oager, 111 
 K T. 343; Matter of Byan, 18 St. Kep. 992 ; Warner v. 
 Peoj>le, 6 Dem. 211.) 
 
 The Act of 1889, making applicable the provisions of 
 the Act of 1887, as far as adopted children were con- 
 cerned, to estates of deceased persons where no assess- 
 ment of the tax had been made at the time of its passage, 
 did not make exempt property passing to adopted children 
 where the testator died in 1885 and the tax was assessed 
 before the passage of the Act of 1889. {Matter ofKemey, 
 56 Hun 107.) 
 
 Legal adoption under the laws of another state entitles 
 to exemption. No evidence of adoption is required by the 
 statute but mutual acknowledgment, and this is proven 
 by aU the facts and circumstances of the case. {Matter of 
 BuUer, 58 Hun 400, affirmed without opinion in 136 
 N. Y. 649.) 
 
 The children of adopted children are not entitled to an 
 exemption from taxation under this act. {Matter of 
 Moore, 90 Hun 162 ; Matter of Bird, 82 St. Eep. 899.) 
 
 The " mutually acknowledged relation of a parent." 
 
 The relation of one who stands in the place of a parent 
 may arise by virtue of an agreement between adults, or 
 from circumstances surrounding the commencement and 
 continuance of such relations, and it was the intent of the 
 
EXCEPTIONS AND LIMITATIONS. 31 
 
 law to give this class of eases the benefit of its exempting 
 clause. {Matter of Spencer, 21 St. Eep. 145.) 
 
 The language of the statute, viz., " mutually acknowl- 
 edged relation of a parent," was not intended to restrict 
 the exemption from taxation to illegitimate children 
 alone, but was intended to cover cases of children adopted 
 in fact and where such relation had existed for ten years 
 prior to the transfer. {Matter of Nichols, 91 Hun 134.) 
 
 Where testatrix died in 1887, but no proceedings to 
 assess a transfer tax were commenced until after the Acts 
 of 1887, 1889 and 1892, legatees to whom the testatrix 
 had sustained the mutually acknowledged relation of a 
 parent for more than ten years prior to her death were 
 exempt from a transfer tax. {Matter of Thomas, 3 Misc. 
 388.) 
 
 A step-parent does not necessarily stand in the relation 
 of a parent, within the meaning of this act. {Matter of 
 Capron, 30 St. Eep. 948.) 
 
 The children of persons to whom the testator stood 
 for ten years prior to death in the mutually acknowledged 
 relation of a parent are not entitled to an exemption from 
 taxation under this act. {Matter of Moore, 90 Hun 162.) 
 
 The residence of a testator with his nieces, he merely 
 contributing to the household expenses, and there being 
 no evidence that he ever called them or spoke of them as 
 his daughters or that they ever called him by other name 
 than uncle, will not establish the existence of a mutually 
 acknowledged relation of parent and child within the 
 statute. {Matter of Moulton, 11 Misc. 694.) 
 
 What circumstances will establish the existence of the 
 relation. {Matter of Spencer, 21 St. Eep. 145 ; Matter of 
 Oapron, 30 St. Eep. 948 ; MatterofSweetkmd,^7St.'Re]^. 
 287 ; Matter of Wheeler, 1 Misc. 450.) 
 
32 THE LAW OF TAXABLE TRANSFERS. 
 
 § 222. Lien of tax and payment thereof. — ^Every 
 such tax shall be and remain a lien upon the property 
 transferred until paid and the person to whom the 
 property is so transferred, and the administrators, ex- 
 ecutors and trustees of every estate so transferred shall 
 be personally liable for such tax until its payment. 
 The tax shall be paid to the treasurer or the comp- 
 troller of the county of the surrogate having jurisdic- 
 tion as herein provided ; and said treasurer or comp- 
 troller shall give, and every executor, administrator or 
 trustee, shall take duplicate receipts from him of such 
 payment, one of which he shall immediately send to 
 the comptroller of the state, whose duty it shall be to 
 charge the treasurer or comptroller so receiving the 
 tax with the amount thereof and to seal said receipt 
 with the seal of his office and countersign the same and 
 return it to the executor, administrator or trustee, 
 whereupon it shall be a proper voucher in the settle- 
 ment of his accounts ; but no executor, administrator or 
 trustee shall be entitled to a final accounting of an 
 estate in settlement of which a tax is due under the 
 provisions of this act, unless he shall produce a receipt 
 so sealed and countersigned by the state comptroller or 
 a copy thereof certified by him, or unless a bond shall 
 have been filed as prescribed by section two hundred 
 and twenty-six of this chapter. All taxes imposed by 
 this article shall be due and payable at the time of the 
 transfer, except as hereinafter provided. Taxes upon 
 the transfer of any estate, property or interest therein 
 
DISCOUNT, INTEREST AND PENALTY. 33 
 
 limited, conditioned, dependent or determinable upon 
 
 the happening of any contingency or future event by 
 
 reason of which the fair market value thereof can not 
 
 be ascertained at the time of the transfer as herein 
 
 provided, shall accrue and become due and payable 
 
 when the persons or corporations beneficially entitled 
 
 thereto shall come into actual possession or enjoyment 
 
 thereof. 
 
 Revised and re-enacted from Laws 1893, ch. 399, § 3. Amended 
 by Laws 1897, ch. 284, § 8. 
 
 The executor is personally liable for the payment of the 
 tax and must account therefor on final settlement. 
 
 Where the appraiser is duly appointed and notice of 
 appraisal given and the report confirmed after due notice 
 to the City Comptroller the state cannot hold the executor 
 personally for the taxes on legacies improperly found 
 exempt by the appraiser. {Matter of Vanderbilt, 10 
 Supp. 239.) 
 
 The surrogate cannot, on motion of the executor, de- 
 cide as to his liability to pay the tax. {Matter of Farley, 
 15 St. Eep. 727.) 
 
 The fact that the whole estate has been paid out prior 
 to the assessing of the tax is no legal excuse for the non- 
 payment of the tax. {Matter of Ilaoket, 14 Misc. 282.) 
 
 § 223. Discount, interest and penalty.— If such 
 tax is paid within six months from the accruing 
 thereof, a discount of five per centum shall be allowed 
 and deducted therefrom. If such tax is not paid 
 within eighteen months from the accruing thereof, 
 
34 THE LAW OF TAXABLE TRANSFERS. 
 
 interest shall be charged and collected thereon at the 
 rate of ten per centum per annum from the time the 
 tax accrued ; unless by reasons of claims made upon 
 the estate, necessary litigation or other unavoidable 
 cause of delay, such tax can not be determined and 
 paid as herein provided, in which case interest at the 
 rate of six per centum per annum shall be charged 
 upon such tax from the accrual thereof until the cause 
 of such delay is removed, after which ten per centum 
 shall be charged. In all cases when a bond shall be 
 given under the provisions of section two hundred and 
 twenty-six of this chapter, interest shall be charged at 
 the rate of six per centum from the accrual of the tax 
 until the date of payment thereof. 
 
 Revised and I'e-enacted from Laws 1893, oh. 399, § 4. 
 
 The interest to be charged for delayed payment of the 
 tax is governed by the statute in force at the time of the 
 death of the decedent where the repealing act saved all 
 rights accrued or accruing at the time of its passage. 
 {Matter of Fay er weather, 143 IST. Y. 114.) 
 
 Persons subject to the tax are entitled to any immunity 
 or privilege in respect to the time of payment which is 
 provided by the law as it stands when the right to the 
 tax accrues. 
 
 So where the rate of interest upon unpaid taxes was 
 changed by the Law of 1892, interest upon taxes accruing 
 before the passage of that act must be charged according 
 to the old law. {Matter of Milne, 76 Hun 328 ; Matter 
 of Moore, 90 Hun 162.) 
 
 Interest upon the tax should be charged from the time 
 
COLLECriON OF TAX. 35 
 
 it is imposed and accrues only. {Matter of Damis, 149 
 N. Y. 539.) 
 
 In case the estate cannot be settled at the end of the 
 year neither the 6 per cent, interest for the 6 months nor 
 the 10 per cent, interest shall be added, but only 6 per 
 cent, after one year until the obstruction is removed. 
 {People Y. Prout, 53 Hun 541, affirmed in 117 N. Y. 650, 
 decided in 1889.) 
 
 A person will not be relieved from payment of the 
 penalty imposed for nonpayment of a transfer tax within 
 the time required by the statute on the ground of igno- 
 rance of the law or of hardship to the applicant. {Matter 
 of Piatt, 8 Misc. 144.) 
 
 A testatrix died August 17, 1889; but, owing to a 
 contest, probity of the will was not obtained and letters 
 testamentary issued until April 8, 1891 ; it was held that 
 interest on the tax should be added from 18 months after 
 death, at 6 per cent., until the time of payment of the 
 tax. {Matter of Pay, Opinion of Surrogate of Kensselaer 
 Co., Sept. 23, 1891.) 
 
 See Matter of Moore, 90 Hun 162, for a case of delay 
 in determination and payment of tax due to litigation. 
 
 The burden rests upon the party claiming exemption to 
 show that the settlement of the estate has been delayed 
 by necessary litigation or other unavoidable cause. 
 {Matter of Prout, 53 Hun 541.) 
 
 I 224. Collection of tax by executors, ad- 
 ministrators and trustees. — Every executor, admin- 
 istrator or trustee, shall have fuU power to sell so 
 much of the property of the decedent as will enable 
 him to pay such tax in the same manner as he might 
 
36 THE LAW OF TAXABLE TRANSFERS. 
 
 be entitled by law to do for tbe payment of the debts 
 of the testator or intestate. Any such administrator, 
 executor or trustee having in charge or in trust any 
 legacy or property for distribution subject to such tax 
 shall deduct the tax therefrom ; and within thirty days 
 therefrom shall pay over the same to the county 
 treasury * or comptroller, as herein provided. If such 
 legacy or property be not in money, he shall collect 
 the tax thereon upon the appraised value thereof from 
 the person entitled thereto. He shall not deliver or 
 be compelled to deliver any specific legacy or property 
 subject to tax under this article to any person until 
 he shall have collected the tax thereon. If any such 
 legacy shall be charged upon or payable out of real 
 property, the heir or devisee shall deduct such tax 
 therefrom and pay it to the administrator, executor or 
 trustee, and the tax shall remain a lien or charge on 
 such real property until paid, and the payment thereof 
 shall be enforced by the executor, administrator or 
 trustee in the same manner that payment of the legacy 
 might be enforced, or by the district attorney under 
 section two hundred and thirty-five of this chapter. 
 If any such legacy shall be given in money to any 
 such person for a limited period, the administrator, 
 executor or trustee shall retain the tax upon the 
 whole amount, but if it be not in money, he shall make 
 application to the court having jurisdiction of an 
 accounting by him, to make an apportionment, if the 
 
 * So in original. 
 
REFUND OF TAX EEEONEOUSLY PAID. 37 
 
 case require it, of the sum to be paid into his hands 
 by such legatees, and for such further order relative 
 thereto as the case may require. 
 
 Revised and re-enacted from Laws 1893, ch. 399, § 5. 
 
 § 225. Refund of tax erroneously paid. — If any 
 
 debts shall be proven against the estate of a decedent 
 after the payment of any legacy or distributive share 
 thereof, from which any such tax has been deducted 
 or upon which it has been paid by the person entitled 
 to such legacy or distributive share, and such person is 
 required by order of the surrogate having jurisdiction, 
 on notice to the state comptroller, to refund the 
 amount of such debts or any part thereof, an equitable 
 proportion of the tax shall be repaid to him by the 
 executor, administrator or trustee, if the tax has not 
 been paid to the county treasurer, or comptroller of 
 the city of New York, or if such tax has been paid to 
 such treasurer or comptroller of the city of New York, 
 he shall refund out of the funds in his hands or cus- 
 tody to the credit of such taxes such equitable propor- 
 tion of the tax, and credit himself with the same in 
 his quarterly accoimt rendered to the comptroller of 
 the state under this act. If after the payment of any 
 tax in pursuance of an order fixing such tax, made by 
 the surrogate having jurisdiction, such order be modi- 
 fied or reversed, on due notice to the comptroller of 
 the state, the state comptroller shall, by order, direct 
 and allow the treasurer of the county, or the comp- 
 
38 THE LAW OF TAXABLE TRANSFERS. 
 
 troller of the city of New York, to refund to the exec- 
 utor, administrator, trustee, person or persons, by 
 whom such tax had been paid, the amount of any 
 moneys paid or deposited on account of such tax in 
 excess of the amount of the tax fixed by the order 
 modified or reversed, out of the funds in his hands or 
 custody, to the credit of such taxes, and to credit 
 himself with the same in his quarterly account ren- 
 dered to the comptroller of the state under this act ; 
 but no application for such refund shall be made after 
 one year from such reversal or modification, and the 
 comptroller of the state, shall deduct from the fees al- 
 lowed by this article to the comptroller of the city of 
 New York or the county treasurer the amount there- 
 tofore allowed him upon such overpayment. Where 
 it shall be proved to the satisfaction of the surrogate 
 who has assessed the tax upon the transfer of property 
 under this article that deductions for debts were 
 allowed upon the appraisal, since proved to have 
 been erroneously allowed, it shall be lawful for 
 such surrogate to enter an order assessing the 
 tax upon the amount wrongfully or erroneously 
 deducted. 
 
 Revised and re-enacted from Laws 1893, ch. 399, § 6. Amended 
 by Laws 1897, ch. 384, § 4. 
 
 Where the transfer tax has been paid to the County 
 Treasurer or the Comptroller of the City of New York, 
 the surrogate of the proper county may order it to be re- 
 funded ; but when the tax shall have been actually paid 
 
DEFERRED PAYMENT. 39 
 
 into the state treasury, then the state comptroller has 
 authority to order a refunding. {Matter of Parh, 8 
 Misc. 550.) 
 
 An application made to the surrogate is not the proper 
 proceeding to compel the refunding of a tax by the city 
 comptroller. {Matter of Howard, 64 Hun 305.) 
 
 The restitution of a tax improperly paid must be sought 
 as prescribed by this act and not be appealed under the 
 Code. {Matter of Hall, Y Supp. 595.) 
 
 § 226. Deferred payment — Any person or cor- 
 poration beneficially interested in any property charge- 
 able with a tax under this article, and executors, admin- 
 istrators and trustees thereof may elect within eighteen 
 months from the date of the transfer thereof as herein 
 provided, not to pay such tax until the person or per- 
 sons beneficially interested therein shall come into the 
 actual possession or enjoyment thereof. If it be per- 
 sonal property, the person or persons so electing shall 
 give a bond to the state in penalty of three times the 
 amount of any such tax, with such sureties as the sur- 
 rogate of the proper county may approve, conditioned 
 for the payment of such tax and interest thereon, at 
 such time or period as the person or persons benefi- 
 cially interested therein may come into the actual pos- 
 session or enjoyment of such property, which bond shall 
 be filed in the office of the surrogate. Such bond 
 must be executed and filed and a full return of such 
 property upon oath made to the surrogate within one 
 year from the date of transfer thereof as herein 
 
40 THE LAW OF TAXABLE TRANSFERS. 
 
 provided, and such bond must be renewed every five 
 
 years. 
 
 Revised and re-enacted from Laws 1893, ch. 399, § 7. Amended 
 by Laws 1897, ch. 384, § 5. 
 
 "Where by the provisions of a will, the executors were 
 to continue the business and not dispose of the interest 
 of the testator in a partnership until they could do so to 
 advantage, the tax should not be assessed and collected 
 until the beneficiaries took possession. {Matter of 
 W/ieeler, 51 St. Eep. 513.) 
 
 § 227. Taxes upon devises and bequests in lieu 
 of commissions. — 1£ a testator bequeaths or devises 
 property to one or more executors or trustees in lieu 
 of their commissions or allowances, or makes them his 
 legatees to an . amount exceeding the commissions or 
 allowances prescribed by law for an executor or trus- 
 tee, the excess in value of the property so bequeathed 
 or devised, above the amount of commissions or allow- 
 ances prescribed by law in similar cases shall be tax- 
 able under this article. 
 Revised and re-enacted from Laws 1893, ch. 399, § 8. 
 
 § 228. Liability of certain corporations to tax. 
 — If a foreign executor, administrator or trustee shall 
 assign or transfer any stock or obligations in this state 
 standing in the name of a decedent, or in trust for a 
 decedent, liable to any such tax, the tax shall be paid 
 to the treasurer of the proper county or the comp- 
 
JURISDICTION OF THE SURROGATE. 4-1 
 
 troller of the city of New York on the transfer thereof. 
 No safe deposit company, bank or other institution, 
 person or persons holding securities or assets of a 
 decedent, shall deliver or transfer the same to the ex- 
 ecutors, administrators or legal representatives of said 
 decedent unless notice of the time and place of such 
 intended transfer be served upon the county treasurer 
 or comptroller at least five days pi-ior to the said trans- 
 fer. And it shall be lawful for the said county treas- 
 urer or comptroller, personally or by representative, to 
 examine said securities or assets at the time of such 
 delivery or transfer. Failure to serve such notice or 
 to allow such examination shall render said safe deposit 
 company, trust company, bank or other institution, 
 person or persons liable to the payment of the tax due 
 upon said securities or assets in pursuance of the pro- 
 visions of this article. 
 
 Revised and re-enacted from Laws 1893, ch. 399, § 9. 
 
 § 229. Jurisdiction of the surrogate. — The sur- 
 rogate's court of every county of the state having 
 jurisdiction to grant letters testamentary or of ad- 
 ministration upon the estate of a decedent whose prop- 
 erty is chargeable with any tax under this article, or 
 to appoint a trustee of such estate or any part thereof, 
 or to give ancillary letters thereon, shall have jurisdic- 
 tion to hear and determine all questions arising under 
 the provisions of this article, and to do any act in re- 
 lation thereto authorized by law to be done by a sur- 
 
4-2 THE LAW OF TAXABLE TRANSFERS. 
 
 rogate in other matters or proceedings coming within 
 his jurisdiction ; and if two or more surrogates' courts 
 shall be entitled to exercise any such jurisdiction, the 
 surrogate first acquiring jurisdiction hereunder shall 
 retain the same to the exclusion of every other surro- 
 gate. Every petition for ancillary letters testamentary 
 or ancillary letters of administration made in pursuance 
 of the provisions of article seven, title three, chapter 
 eighteen of the code of civil procedure shall set forth 
 the name of the county treasurer or comptroller as a 
 person to be cited as therein prescribed, and a true and 
 correct statement of all the decedent's property in this 
 state and the value thereof ; and upon the presentation 
 thereof the surrogate shall issue a citation directed to 
 such county treasurer or comptroller ; and upon the 
 return of the citation the surrogate shall determine the 
 amount of the tax which may be or become due under 
 the provisions of this article and his decree awarding 
 the letters may contain any provision for the payment 
 of such tax or the giving of security therefor which 
 might be made by such surrogate if the county 
 treasurer or comptroller were a creditor of the deced- 
 ent. 
 
 Revised and re-enacted from Laws 1892, ch. 399, § 10. 
 
 The surrogate has sole jurisdiction to determine whether 
 estates are subject to the transfer tax. 
 
 The Supreme Court, in its capacity as a court of equity, 
 has no jurisdiction to determine even for the purpose of 
 
JURISDICTION OF THE SURROGATE. 43 
 
 construing a will whether the estate, or any part of it, is 
 liable to the transfer tax. 
 
 A demurrer will lie to a complaint asking the Supreme 
 Court to construe a will and determine a transfer tax upon 
 a trust estate. ( Weston v. Goodrich, 86 Hun 194.) 
 
 The proper county in which to assess the tax is that of 
 the surrogate first obtaining jurisdiction. {Matter of 
 Keenan, 5 Supp. 200.) 
 
 The jurisdiction of a surrogate's court over proceed- 
 ings to appraise and collect a transfer tax instituted after 
 the passage of the Transfer Tax Law is governed by such 
 law, although the nonresident decedent died in 1887 and 
 owned no real property in this state. {Matter of Embury, 
 20 Misc. 75.) 
 
 The method of procedure for the enforcement of the 
 Transfer Tax Law is controlled by the statute as it existed 
 at the time the proceeding was instituted. The rights of 
 the parties may depend upon another statute. {Matter 
 ofDavis,\^%^.X. 639.) 
 
 Under the provision of the law giving the- surrogate 
 jurisdiction to hear and determine all questions in relation 
 to the tax arising under the provisions of this act, it is 
 entirely within the jurisdiction of the surrogate to decide 
 that a will is in whole or in part invalid, and that the 
 property passes under the statutes of descent and is or is 
 not liable to a transfer tax. {Matter of TJUmann, 137 
 N. Y. 403, reversing 67 Hun 5.) 
 
 The jurisdiction of a surrogate's court over proceed- 
 ino-s to collect a tax is not dependent on the existence 
 within the state of unadministered assets of a nonresi- 
 dent's estate at the time of the institution of the proceed- 
 ings. {Matter of Embury, 20 Misc. 75.) 
 
 The surrogate has power to enforce the payment of a 
 
44 THE LAW OF TAXABLE TRANSFERS. 
 
 transfer tax by the same proceedings as are provided for 
 the enforcement of the decrees of his court. An order 
 for the payment of such tax may be enforced by proceed- 
 ings for contempt against administrators and executors 
 before the issuance and return of an execution on the 
 surrogate's decree. (^Matter of Prout, 3 Supp. 831 ; 
 Matter of Pelton, 10 Supp. 642.) But an execution must 
 first issue against other persons interested in the property. 
 {Matter of Prout, 3 Supp. 831.) 
 
 § 230. Appointment of appraisers.— The surro- 
 gate, upon the application of any interested party, in- 
 cluding the state comptroller, county treasurers, or the 
 comptroller of New York city, or upon his own motion, 
 shall, as often as, and whenever occasion may require, 
 appoint a competent person as appraiser, to fix the 
 fair market value (at the time of the transfer thereof) 
 of property of persons whose estates shall be subject 
 to the payment of any tax imposed by this article. If 
 the property upon the transfer of which a tax is im- 
 posed shall be an estate, income or interest, or shall 
 be a remainder or reversion or other expectancy, real 
 or personal, the title to which is fixed, absolute and 
 indefeasible, such estate or estates shall be appraised 
 immediately after such transfer, or as soon thereafter 
 as may be practicable, at the fair and clear market 
 value thereof at that time ; provided, however, that 
 when such estate, income or interest shall be of such 
 a nature that its fair and clear market value can not 
 be ascertained at such time, it shall be appraised in 
 
APPOINTMENT OF APPRAISERS. 45 
 
 like manner at the time when such value first becomes 
 ascertainable. Estates in expectancy which are con- 
 tingent or defeasible shall be appraised at their full, 
 undiminished value when the persons entitled thereto 
 shall come into the beneficial enjoyment or possession 
 thereof, without diminution for or on account of any 
 valuation theretofore made of the particular estates 
 for purposes of taxation, upon which said estates in 
 expectancy may have been limited. The value of 
 every future or limited estate, income, interest or an- 
 nuity dependent upon any life or lives in being, shall 
 be determined by the rule, method and standard of 
 mortality and value employed by the superintendent 
 of insurance in ascertaining the value of policies of 
 life insurance and annuities for the determination of 
 liabilities of life insurance companies, except that the 
 rate of interest for making such computatioii shall be 
 five per centum per annum. In estimating the value 
 of any estate or interest in property, to the beneficial 
 enjoyment or possession whereof there are persons or 
 corporations presently entitled thereto, no allowance 
 shall be made in respect of any contingent incum- 
 brance thereon, nor in respect of any contingency 
 upon the happening of which the estate or property 
 or some part thereof or interest therein might be 
 abridged, defeated or diminished ; provided, however, 
 •that in the event of such incumbrance taking effect 
 as an actual burden upon the interest of the benefici- 
 ary, or in the event of the abridgment, defeat or dimi- 
 
46 THE LAW OF TAXABLE TRANSFERS. 
 
 nution of said estate or property or interest therein as 
 aforesaid, a return shall be made to the person prop- 
 erly entitled thereto of a proportionate amount of 
 such tax in respect of the amount or value of the 
 incumbrance when taking effect, or so much as will 
 reduce the same to the amount which would have been 
 assessed in respect of the actual duration or extent of 
 the estate or interest enjoyed. Such return of tax 
 shall be made in the manner provided by section two 
 hundred and twenty-five of this article. Where any 
 property shall, after the passage of this act, be trans- 
 ferred subject to any charge, estate or interest, deter- 
 minable by the death of any person, or at any period 
 ascertainable only by reference to death, the increase 
 of benefit accruing to any person or corporation upon 
 the extinction or determination of such charge, estate 
 or interest shall be deemed a transfer of property tax- 
 able under the provisions of this act in the same man- 
 ner as though the person or corporation beneficially 
 entitled thereto had then acquired such increase of 
 benefit from the person from whom the title to their 
 respective estates or interests is derived. When prop- 
 erty is devised or bequeathed in trust for persons in 
 succession who are all liable to taxation at the same 
 rate, it shall be lawful for the trustees thereof to pay 
 out of the principal of the trust fund or property the 
 taxes to which the particular estates and the expectant 
 estates limited thereon may be respectively liable ; and 
 when such remainders or expectant estates shall be of 
 
APPOINTMENT OF APPEAI8ERS. 4.7 
 
 such a nature or so disposed and circumstanced that 
 the taxes thereon shall not be presently payable under 
 the provisions of this act, or when property is devised 
 or bequeathed in trust for persons in succession who 
 are not liable at the same rate ; or where some of the 
 persons taking in succession are exempt, it shall, 
 nevertheless, be lawful for county treasurers and the 
 comptroller of New York city, by and with the con- 
 sent of the comptroller of the state, expressed in writ- 
 ing, to agree with such trustees and to compound 
 such taxes upon such terms as may be deemed equi- 
 table and expedient and to grant discharges to said 
 trustees upon payment of the taxes provided for in 
 such compositions ; provided, however, that no such 
 composition shall be conclusive in favor of such 
 trustees as against the interest of such cestuis que 
 trustent as may possess either present rights of enjoy- 
 ment or fixed, absolute and indefeasible rights of 
 future enjoyment, or of such as would possess such 
 rights in the event of the immediate termination of 
 particular estates, unless they consent thereto, either 
 personally when competent, or by guardian or com- 
 mittee. Such compositions when made shall be exe- 
 cuted in triplicate and one copy shall be filed in the 
 office of the comptroller of the state, one copy in the 
 office of the surrogate and one copy be delivered to 
 the trustees who shall be parties thereto. 
 
 Revised and re-enacted from Laws 1893, ch. 399, § 11. Amended 
 by Laws 1897, ch. 284, § 6. 
 
48 THE LAW OF TAXABLE TRANSFERS. 
 
 An appraiser appointed by virtue of the taxable trans- 
 fers law, who takes any fee or reward from an executor, 
 administrator, tnistee, legatee, next of kin, or heir of any 
 decedent, or from any other person liable to pay such tax, 
 or any portion thereof, is guilty of a misdemeanor. 
 (Penal Code, § 48 c. ; Laws 1893, ch. 692.) 
 
 The time when the surrogate shall proceed to appoint 
 an appraiser, where the interests are ascertainable and 
 certain, must be left to his sound judgment. He is not 
 bound to await a final accounting. {Matter of Westurn, 
 152 K T. 93 ; s. c. 8 App. Div. 59.) 
 
 The surrogate should not proceed on his own motion 
 until eighteen months after the death of the decedent. 
 {Matter of Astor, 28 Abb. K C. 405.) 
 
 Property should be appraised and tax assessed as 
 soon after death as practicable. {Matter of Yassa/r, 127 
 N. Y. 1.) 
 
 The duty of applying for appraisement is primarily on 
 the executor. {Fraser v. People, 6 Dem. 174.) 
 
 On an application for an appraiser the legatees need 
 not be cited. {Matter of Astor, 20 Abb. K C. 405.) 
 
 The comptroller of New York city should have notice 
 of proceedings to appraise an estate for the imposition of 
 a transfer tax. {Matter of Wolfe, 15 Supp. 539.) 
 
 See notes under § 220 as to contingent and expectant 
 estates. 
 
 § 231. Proceedings by appraisers. — Every such 
 appraiser shall forthwith give notice by mail to all 
 persons known to have a claim or interest in the prop- 
 erty to be appraised, including the county treasurer 
 or comptroller, and to such persons as the surrogate 
 
PROCEEDINGS BY APPRAISERS. 49 
 
 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 subpoenas and to com- 
 pel the attendance of witnesses before him and to 
 take the evidence of such witnesses under oath con- 
 cerning such property and the value thereof ; and he 
 shall make report thereof and of such value in writ- 
 ing, to the said surrogate, together with the deposi- 
 tions of the witnesses examined, and such other facts 
 in relation thereto and to the said matter as said sur- 
 rogate may order or require. Every appraiser shall 
 be paid on the certificate of the surrogate at the rate 
 of three doUars per day for every day actually and 
 necessarily employed in such appraisal, and his actual 
 and necessary traveling expenses and the fees paid 
 such witnesses, which fees shall be the same as those 
 now paid to witnesses subpcenaed to attend in courts 
 of record, by the county treasurer or comptroller out 
 of any funds he may have in his hands on account of 
 any tax imposed under the provisions of this article. 
 
 Revised and re-enacted from Laws 1892, ch. 399, § 12. 
 
 If the property is in more than one county, one ap- 
 praiser may appraise it all. {Matter of Keenan, 5 Supp. 
 200.) 
 
 Before the liability of the taxpayer becomes fixed he 
 must have some kind of notice of the proceeding against 
 him and a hearing or an opportunity to be heard in ref- 
 4 
 
50 THE LAW OF TAXABLE TRANSFERS. 
 
 erence to the value of his property and the amount of the 
 tax which is thus to be imposed. Unless he has these his 
 constitutional right to due process of law has been invaded. 
 {Matter of McPherson, 104 N . Y. 231.) 
 
 The order appointing the appraiser should designate 
 the persons on whom notices are to be served and these 
 should be all who are interested in the whole estate and 
 by law entitled to notice of proceedings affecting the 
 same. The surrogate is to fix the length of notice. 
 {Matter of Astor, 20 Abb. JSI. C. 405 ; Matter of Yander- 
 Ult, 10 Supp. 239.) 
 
 The appraiser should report not only service of notices 
 on all persons named by the surrogate but also that they 
 are all (or not all) the persons known to him (the appraiser) 
 to have or claim an interest in such property. {Matter of 
 Astor, 17 St. Rep. 787.) 
 
 Before the Act of 1892 an appraiser could not admin- 
 ister oaths and take testimony. {Matter of Astor, 20 Abb. 
 K C. 405.) 
 
 In a proceeding to assess the value of a decedent's 
 estate for the purpose of taxation under the provisions of 
 the Transfer Tax Act there is no necessity for the ap- 
 pointment of a special guardian of an infant party whose 
 interest is in remainder. JSTo costs wiU be allowed such 
 guardian. {Matter of Post, 5 App. Div. 118.) 
 
 The appraisal of cash legacies is not necessary. {Mat- 
 ter of JoTies, 10 St. Eep. 163 ; Matter of Astor, 20 Abb. 
 N. C. 405.) 
 
 Cash legacies of $500 are taxable without appraisal. 
 {Opinion of Deputy Comptroller, Aug. 13, 1891.) 
 
 A note upon which the administrators have begun suit 
 should not be appraised as part of the taxable estate 
 while the litigation thereupon is pending and undeter- 
 
PROCEEDINGS BY APPRAISERS. 51 
 
 mined. {Matter of Westurn, 152 N. Y. 102, reversing 8 
 App. Div. 59.) 
 
 Where a note of the legatee is included in a testator's 
 residuary estate, its amount should be included in assess- 
 ing the legacy tax. {Matter of Twigg, 15 Supp. 548 ; 
 Matter of Crosby, 46 St. Eep. 442 ; Matter of Ba/rtlett, 4 
 Misc. 380.) 
 
 An administrator has a lien and right of detention upon 
 the distributive share of a legatee in an estate to the 
 amount of his indebtedness to it, and such fact should 
 be taken into consideration by the appraiser and such 
 indebtedness appraised. {Matter of Smith, 14 Misc. 
 169.) 
 
 Annuities must be computed at their value at the death 
 of the testator irrespective of the fact that the principal 
 will thereby be diminished. {Matter of Leavitt, 4 Supp. 
 179.) 
 
 Mortgage debts should not be deducted by the ap- 
 praiser from the amount of the personal property for the 
 purpose of arriving at the value of the successions. 
 The real estate is the primary fund out of which the 
 mortgages are to be paid. {Matter of Sutton, 15 Misc. 
 659.) 
 
 If all the beneficiaries are taxable the tax on the life 
 estate is to be paid from the income and that on the 
 remainder from the principal. If the life tenant's interest 
 is not taxable still the tax on the interests of the remain- 
 dermen is to be paid from the principal. {Matter of 
 Johnson, 6 Dem. 146 ; contra. Opinion of Attorney Gen- 
 eral, Feby. 4, 1886.) 
 
 In case a life estate go to a person exempt, with a re- 
 mainder within the act, the value of the life estate must 
 be deducted from the fair value of the property, and the 
 
53 THE LAW OF TAXABLE TRANSFEKS. 
 
 remainder is subject to the tax. {Matter of Jones, 19 Abb. 
 K C. 221.) 
 
 An appraiser cannot hear evidence in regard to the 
 debts of the deceased, the funeral expenses and expenses 
 of administration. He must make his report of the 
 whole value of each legacy or distributive share at the point 
 of transfer without making any deduction whatever. 
 
 The surrogate, however, may make such deductions, as 
 it may fairly be inferred that the legislative intention 
 was that the debts owing by the decedent should be de- 
 ducted from the value of the estate so left by him. 
 {Matter of Millward, 6 Misc. 425 ; Matter of Ludlow, 
 4 Misc. 594.) 
 
 The appraiser should report only on the property sub- 
 ject to taxation, not exemptions. {Matter of Wallace, 18 
 St. Eep. 387 ; Matter of Astor, 17 St. Kep. 737.) 
 
 When in doubt, the appraiser should report the prop- 
 erty as liable to a tax. {Matter of Astor, 17 St. Eep. 
 787; Matter of Hendricks, 18 St. Eep. 989.) 
 
 The appraiser should report that he has appraised all 
 property subject to the payment of the tax. {Matter of 
 Astor, 17 St. Eep. 787.) 
 
 The appraiser must report the fair market value of the 
 property he deems subject to the tax and all his proceed- 
 ings and all facts known to him germane to the duties 
 imposed by the order. {Matter of Astor, 20 Abb. N. C. 
 405.) 
 
 The legacies taxable should be reported by the appraiser 
 irrespective of a provision in the will for the payment of 
 the taxes thereon as an expense of administration. The 
 residuary estate should not be reduced for the purpose of 
 taxation by the amounts of such taxes. {Matter of Swift, 
 137 K Y. 77.) 
 
DETERMINATION OF SURROGATE. 53 
 
 The appraiser's fees may be paid out of any tax-money 
 in the county treasurer's hands. {Opinion of Attorney 
 General, Feby. 4, 1886.) 
 
 See notes under § 220 as to contingent and expectant 
 estates and as to what property is liable to the tax. 
 
 § 232. Determination of surrogate.— The report 
 of the appraiser shall be made in duplicate, one of 
 which duplicates shall be filed in the office of the sur- 
 rogate and the other in the office of the state comp- 
 troller. From such report and other proof relating 
 to any such estate before the surrogate, the surrogate 
 shall forthwith, as of course determine the cash value 
 of all estates and the amount of tax to which the same 
 are liable; or the surrogate may so determine the 
 cash value of all such estates and the amount of tax 
 to which the same are liable, without appointing an ap- 
 praiser. The superintendent of insurance shall, on the 
 application of any surrogate, determine the value of 
 any such future or contingent estates, income or interest 
 therein limited, contingent, dependent or determinable 
 upon the life or lives of persons in being, upon the facts 
 contained in any such appraiser's report, and certify 
 the same to the surrogate, and his certificate shall be 
 conclusive evidence that the method of computation 
 adopted therein is correct. The comptroller of the 
 state of New York or any person dissatisfied with the 
 appraisement or assessment and determination of tax, 
 may appeal therefrom to the surrogate, within sixty 
 days from the fixing, assessing and determination of 
 
64 THF LAW OF TAXABLE TRANSFERS. 
 
 tax by the surrogate as herein provided, upon filing in 
 the office of the surrogate a written notice of appeal, 
 which shall state the grounds upon which the appeal 
 is taken. The surrogate shall immediately 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 comp- 
 troller. Within two years after the entry of an order 
 or decree of a surrogate determining the value of an 
 estate and assessing the tax thereon, the comptroller 
 of the state may, if he believes that such appraisal, 
 assessment or determination has been fraudulently, col- 
 lusively, or erroneously made, make application to a 
 justice of the supreme court of the judicial district in 
 which the former owner of such estate resided, for a 
 reappraisal thereof. The justice to whom such appli- 
 cation is made may thereupon appoint a competent 
 person to reappraise such estate. Such appraiser shall 
 possess the powers, be subject to the duties and 
 receive the compensation provided by sections two 
 hundred and thirty and two hundred and thirty-one 
 of this article. Such compensation shall be payable 
 by the county treasurer or comptroller, out of any 
 funds he may have on account of any tax imposed 
 under the provisions of this article, upon the certifi- 
 cate of the justice appointing him. The report of 
 such appraiser shall be filed with the justice by whom 
 he was appointed, and thereafter the same proceed- 
 
DETERMINATION OF SUBROGATE. 55 
 
 ings shall be taken and had by and before such justice 
 
 as herein provided to be taken and had by and before 
 
 the surrogate. The determination and assessment of 
 
 such justice shall supersede the determination and 
 
 assessment of the surrogate, and shall be filed by such 
 
 justice in the office of the state comptroller and a 
 
 certified copy thereof transmitted to the surrogate's 
 
 court of the proper county. 
 
 Revised and re-enaoted from Laws 1892, ch. 399, § 13, as amended 
 by Laws 1895, ch. 556. Amended by Laws 1897, oh. 284, § 7. 
 
 An adjudication of the surrogate in a special proceed- 
 ing under the collateral inheritance tax is necessarily 
 limited to the subject of taxation and is not conclusive 
 upon the rights of the parties arising from matters out- 
 side of the will. {Amherst College v. Bitch, 151 K". Y. 
 282, 343.) 
 
 The surrogate is the assessing and taxing oflBcer and 
 as such the representative of the state for the purposes 
 relating to the appraisement and taxation of property. 
 
 He may proceed with the assessment of the tax with- 
 out notice to any city official. {Matter of Wolfe, 13Y 
 N. Y. 205, reversing 66 Hun 389.) 
 
 Under the Act of 1885 it was not necessary that notice 
 of an order of the surrogate assessing a tax be given to 
 the person thereby affected, but only that a notice that 
 the order had been made was necessary. {Matter of 
 Miller, 110 N. Y. 216.) 
 
 Two methods of establishing the value of an inherit- 
 ance and fixing the tax are provided by law, one by the 
 aid of an appraiser and the other by the surrogate with- 
 out such aid. Either method is complete in itself, and 
 
56 THE LAW OF TAXABLE TRANSFERS. 
 
 when one lias been adopted it precludes any resort to the 
 other. {Matter of DaA)is, 91 Hun 53.) 
 
 The principle that, in administering the statute, debts, 
 commissions and expenses of administration should be 
 deducted in ascertaining taxable values, accords with the 
 general practice and is permitted by a just construction 
 of the law. {Matter of WesPurn, 152 IST. Y. 93.) 
 
 Expenses of litigation over the will, although charged 
 to the estate, cannot be deducted from the taxable value. 
 {Matter of Westurn, 153 N. Y. 93.) 
 
 "Where an appraiser made use of and exhausted every 
 remedy under the law as it then was in force in apprais- 
 ing an estate, the state is bound by his acts and conclu- 
 sions, unless he committed errors for which an appeal 
 might have been taken. {Matter of Smith, 14 Misc. 169.) 
 
 Where the statute requires the grounds of the appeal 
 to be stated, none except those specified can be considered. 
 {MatUr ofDamis, 149 K Y. 539.) 
 
 The statute ought to be construed so as to permit the 
 raising, upon an appeal, of a question which did not enter 
 into the original determination and which was first made 
 known after the appeal had been taken and after the ex- 
 piration of the sixty days. The surrogate would still have 
 jurisdiction though the new question was not specified in 
 the notice of appeal, {flatter of Westurn, 152 N. Y. 
 93.) 
 
 The failure to take advantage of the right of appeal 
 from the assessment of a transfer tax within the time fixed 
 by the statute is a bar to the subsequent raising of any 
 question as to the correctness of the amount assessed. 
 {Matter of Hacket, 14 Misc. 282.) 
 
 An error of the appraiser as to the value of a claim or 
 asset should be corrected by appeal from the assessment 
 
SURROGATE'S ASSISTANTS. 57 
 
 and not by setting aside the appraisal. {Matter of Smith, 
 14 Misc. 169.) 
 
 It is not ground for setting aside a report of an ap- 
 praiser to the effect that there are no claims against the 
 estate, that a claim has actually been presented against 
 the estate ; the appellant must show that such claim is a 
 valid one. {Matter of Westurn, 8 App. Div. 59 ; the de- 
 cision in Matter of Westurn, 152 1^. T. 102, overruling 
 the decision below, did not touch upon this point.) 
 
 Before the Act of 1887 the value of estates for life were 
 computed according to the Northampton table. {Matter 
 of Hobertson, 6 Dem. 92.) 
 
 The district attorney may appeal from the decision of 
 the surrogate on the judicial settlement of the accounts of 
 executors, on behalf of the people, on the ground that the 
 transfer tax has not been imposed and paid. {Matter of 
 Arnett, 49 liun 599.) 
 
 § 233. Surrogate's and district attorney's as- 
 sistants 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 sufRcient to pro- 
 vide 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 assist- 
 ant, 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 as- 
 sistant clerk, whose salary shall be one thousand eight 
 hundred dollars a year, and a recording clerk, whose 
 
58 THE LAW OF TAXABLE TKANSFEES. 
 
 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 doUars a 
 year, to be used to pay the expenses of the said sur- 
 rogates, necessarily incurred in the assessment and 
 collection of said tax, said amounts to be paid upon 
 the certificates and requisitions 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 dol- 
 lars a year, and a surrogate's process server, whose 
 salary shall be one thousand two hundred doUars 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 dis- 
 trict 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 suffi- 
 cient to provide the district attorney in the county of 
 
SURROGATE'S ASSISTANTS IN KINGS COUNTY. 59 
 
 Erie with an assistant, appointed by the said district 
 attorney, who shall be known as the transfer tax 
 assistant, whose salary shall be two thousand dollars 
 a year, said salary to be paid monthly. 
 
 Revised and re-enacted from Laws 1892, oh. 399, § 14, as amended 
 by Laws 1895, ch. 515. 
 
 Chapter 952 of the Laws of 1896, which became a law 
 May 28, 1896, and took ellect immediately, amended § 14 
 of chapter 399, Laws 1892, as amended by chapter 515, 
 Laws 1895, by adding thereto the following : 
 
 " TAe county treasurer of the cownty of Monroe shall 
 also retain, out of any fvmds he moA/ have in his hamds on 
 account of sadd tax, a sum of money sufficient to provide 
 the subrogate of the county of Monroe with two clerks, to 
 he appovnted hy said surrogate, and known as transfer tax 
 clerics, a/nd whose salary shall he seven hundred and fifty 
 dollars per year each, payable monthly hy the treasurer of 
 the said county upon the certificate of the said surrogate / 
 and also a further sum of money, not exceeding two hun- 
 dred dollars per year, to he used to pay the expenses of the 
 sadd surrogate of Monroe county necessarily incurred in 
 the assessment amd collection of said tax, and to he paid 
 upon the itemized requisition of the said surrogated 
 
 This Act, although amending a section of an Act re- 
 pealed by the Tax Law, which became a law May 27th, 
 1896, but which was not to take effect until June 15th, 
 1896, must stand as a distinct law, being saved from re- 
 peal by section 33 of the Statutory Construction Law. 
 
 § 234. Surrogate's assistants in Kings county.— 
 The county treasurer of the county of Kings shall, 
 
60 THE LAW OF TAXABLE TRANSFERS. 
 
 from time to time, retain out of any funds which 
 he may have in his hands, on account of taxes col- 
 lected under this article, a sum of money sufficient 
 to provide the surrogate of the county of Kings 
 with an assistant, to be known as the transfer tax 
 assistant and a transfer tax clerk. Such assistants 
 shall be appointed by the surrogate, and the transfer 
 tax assistant shall receive an annual salary of four 
 thousand dollars, and the transfer tax clerk, an an- 
 nual salary of two thousand dollars. Such salaries 
 shall be payable monthly. Such county treasurer 
 shall also retain, out of such funds, a further sum 
 not exceeding five hundred dollars in any one year, 
 for the necessary expenses of such surrogate, in the 
 assessment and collection of such tax. Such salaries 
 and said amount shall be paid upon the certificates 
 and requisitions of such surrogate, respectively. 
 Revised and re-enacted from Laws 1893, oh. 199. 
 
 See jpost, p. 69, for the act (oh. 861, Laws 1896) provid- 
 ing for a transfer tax assistant in Westchester county. 
 
 See jpost, p. 70, for the act (ch. 953 Laws 1896) pro- 
 viding for a transfer tax clerk in Onondaga county. 
 
 See^os^, p. 71, for the act (oh. 375, Laws 1897) provid- 
 ing for transfer tax clerks in Oneida county. 
 
 § 235. Proceedings for the collection of taxes. — 
 
 If the treasurer or comptroller of any county shall 
 have reason to believe that any tax is due and un- 
 paid under this article, after the refusal or neglect 
 
PROCEEDINGS FOR THE COLLECTION OF TAXES. 61 
 
 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 and unpaid, shall apply to the sur- 
 rogate'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 after 
 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 under this article has 
 not been paid as required by law, shall issue such 
 citation and the service of such citation, and the 
 time, 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 sur- 
 rogate's court, and the hearing and determination 
 thereon and its enforcement so far as the same may 
 be applicable. The surrogate or his clerk shall, upon 
 request of the district attorney, treasurer or comp- 
 troller 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 any county of the state without fee, 
 in the same manner and with the same effect as pro- 
 vided by law for filing and docketing transcripts of 
 
62 THE LAW OF TAXABLE TRANSFERS. 
 
 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 re- 
 tained by the district attorney for his own use. Such 
 costs shall be fixed by the surrogate in his discretion, 
 bnt 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 hun- 
 dred and fifty dollars. Whenever the surrogate shall 
 certify that there was probable cause for issuing a 
 citation and taking the proceedings specified in this 
 section, the state treasurer shall pay or allow to the 
 treasurer or the comptroller of a county all expenses 
 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 thirtj'^-one of this article, the state 
 comptroller is authorized to designate and retain 
 counsel to represent such county treasurer or comp- 
 troller 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 tlie 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 here- 
 
PROCEEDINGS FOR THE COLLECTION OF TAXES. 63 
 
 after arise as to the relationship of the beneficiaries 
 to the former owner thereof. 
 
 Revised and re-enacted from Laws 1892, ch. 399, § 15, as amended 
 by Laws 1895, ch. 378. 
 
 Proceedings by the district attorney for the enforce- 
 ment and collection of a tax may be taken only where 
 the tax is due and has not been paid. 
 
 The determination of the question of a liability to taxa- 
 tion does not belong exclusively to such proceedings. 
 
 An adjudication exempting certain legacies from lia- 
 bility to taxation is a complete bar to the maintenance of 
 any subsequent proceeding by the district attorney to 
 collect a tax thereupon. {Matter of Wolfe, 137 JST. Y. 205 
 reversing ^<6 Hun 389.) 
 
 JSTo costs can be allowed against the executors in pro- 
 ceedings by the district attorney where the executors 
 pay the tax before the expiration of the 18 months. 
 {Frazer v. Peo;ple, 6 Dem. 174.) 
 
 Section 15 of chapter 399, Laws of 1892 (now section 
 235 of the Tax Law) provides for the taxation of costs in 
 two events : 
 
 In proceedings in which the district attorney is success- 
 ful the costs and disbursements to which he is entitled 
 must be taxed in the manner provided by the rules of 
 the court. 
 
 In proceedings in which he is unsuccessful he must 
 show that fact and furnish evidence from which the court 
 may be able to determine that there was probable cause 
 for commencing the proceedings. {Matter of McCarthy, 
 5 Misc. 276.) 
 
 The allowance of costs to the comptroller on appeal 
 to the surrogate is within the sound discretion of the 
 
Qi THE LAW OF TAXABLE TRANSFERS. 
 
 surrogate, and should not be disturbed except for suffi- 
 cient cause. {Matter of Hoffman, 76 Hun 399.) 
 
 § 236. Receipt from the county treasurer and 
 comptroller. — Any person shall upon the payment 
 of the sum o£ fifty cents be entitled to a receipt from 
 the county treasurer of any county or the comptroller 
 of the city of New York, or at his option to a copy 
 of a receipt that may have been given by such treas- 
 urer or comptroller for the payment of any tax under 
 this article, under the official seal of such treasurer 
 or comptroller, which receipt shall designate upon 
 what real property, if any, of which any decedent 
 may have died seized, such tax shall have been paid, 
 by whom paid, and whether in full of such tax. Such 
 receipt may be recorded in the clerk's office of 
 the county in which such property is situate, in a 
 book to be kept by him for that purpose, which shall 
 be labeled " transfer tax." 
 Revised and re-enacted from Laws 1892, ch. 399, § 16. 
 
 § 237. Fees of county treasurer and comptrol- 
 ler. — The treasurer of each county and the comptrol- 
 ler 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 dollars, three per centum 
 on the next fifty thousand dollars, and one per centum 
 on all additional sums. Such fees shall be in addition 
 
BOOKS AND FORMS. 65 
 
 to the salaries and fees now allowed by law to such 
 officers, except that in the counties of Erie and Mon- 
 roe such per centum shall be credited to and belong 
 to the county where collected. 
 
 Revised and re-enacted from Laws 1893, ch. 399. § 17, as amended 
 by Laws 1893, ch. 704. 
 
 § 238. Books and forms to toe furnished by the 
 state comptroller.— The comptroller of the state shall 
 furnish to each surrogate, a book, which shall be a 
 public record, and in which he shall enter the name 
 of every decedent upon whose estate an appKcation to 
 him has been made for the issue of letters of adminis- 
 tration, or letters testamentary, or ancillary letters, 
 the date and place of death of such decedent, the 
 estimated value of his real and personal property, the 
 names, places, residence and relationship to him of 
 his heirs-at-law, the names and places of residence of 
 the legatees and devisees in any wiU of any such de- 
 cedent, the amount of each legacy and the estimated 
 value of any real property devised therein, and to 
 whom devised. These entries shall be made from the 
 data contained in the papers filed on any such ap- 
 plication, or in any proceeding relating to the estate 
 of the decedent. The surrogate shall also enter in 
 such book the amount of the personal property of any 
 such decedent, as shown by the inventory thereof 
 when made and filed in his office, and the returns 
 made by any appraiser appointed by him under this 
 
66 THE LAW OF TAXABLE TRANSFERS. 
 
 article, and the value of annuities, life estates, terms 
 of years, and other property of any such decedent or 
 given by him in his will or otherwise, as fixed by the 
 surrogate, and the tax assessed thereon, and the 
 amounts of any receipts for payment of any tax on 
 the estate of such decedent under this article filed with 
 him. The state comptroller shall also furnish to each 
 surrogate forms for the reports to be made by such 
 surrogate, which shall correspond with the entries to 
 be made in such book. 
 
 Revised and re-enacted from Laws 1893, ch. 399, § 18. 
 
 § 239. Keports of surrogate and county clerk. — 
 
 Each surrogate shall, on January, April, July and 
 October first of each year, make a report in duplicate, 
 upon the forms furnished by the comptroller contain- 
 ing all the data and matters required to be entered in 
 such book, one of which shall be immediately de- 
 livered to the county treasurer or comptroller and the 
 other transmitted to the state comptroller. The 
 county clerk of eaclf county shall, at the same times, 
 make reports in duplicate, containing a statement of 
 any deed or other conveyance filed or recorded in his 
 office, of any property, which appears to have been 
 made or intended to take effect in possession or enjoy- 
 ment after the death of the grantor or vendor, with 
 the name and place of residence of such grantor or 
 vendor, the name and place of residence of the grantee 
 or vendee, and a description of the property trans- 
 
APPLICATION OF TAXES. 67 
 
 f erred, one of which dupHcates shall be immediately de- 
 livered to the county treasurer or comptroller and the 
 other transmitted to the state comptroller. 
 
 Revised and re-enacted from Laws 1893, ch. 399, § 19. 
 
 § 240. Reports of county treasurer and of the 
 comptroller of the city of New York.— Each county 
 treasurer and the comptroller of the city of New York 
 shall make a report, under oath, to the state comp- 
 troller, on January, April, July and October first of 
 each year, of all taxes received by him under this 
 article, stating for what estate and by whom and when 
 paid. The form of such report may be prescribed by 
 the state comptroller. He shall, at the same time, 
 pay the state treasurer all taxes received by him under 
 this article and not previously paid into the state 
 treasury, and for aU such taxes collected by him and 
 not paid into the state treasury within thirty days 
 from the times herein required, he shall pay interest 
 at the rate of ten per centum per annum. 
 
 Eevised and re-enacted from Laws 1893, ch. 399, § 30. 
 
 §241. Application of taxes. — All taxes levied 
 and collected under this article shall be paid into the 
 treasury of the state for the use of the state, and shall 
 be applicable to the expenses of the state government 
 and to such other purposes as the legislature shall by 
 law direct. 
 Revised and re-enacted from Laws 1893, ch. 399, § 31. 
 
68 THE LAW OF TAXABLE TRANSFERS. 
 
 §242. Definitions.— The words "estate" and 
 " property," as used in this article, shall he taken to 
 mean the property or interest therein of the testator, 
 intestate, grantor, bargainor or vendor, passing or trans- 
 ferred to those not herein specifically exempted from 
 the provisions of this article and not as the property 
 or interest therein passing or transferred to individual 
 legatees, devisees, heirs, next of kin, grantees, donees 
 or vendees, and shall include all property or interest 
 therein, whether situated within or without this state, 
 over which this state has any jurisdiction for the pur- 
 poses of taxation. The word " transfer," as used in 
 this article, shall he taken to include the passing of 
 property or any interest therein in possession or enjoy- 
 ment, present or future, by inheritance, descent, devise, 
 bequest, grant, deed, bargain, sale or gift, in the 
 manner herein prescribed. The words " county treas- 
 urer," " comptroller " and " district attorney," as used 
 in this article shall be taken to mean the treasurer, 
 comptroller or district attorney of the county of the 
 surrogate having jurisdiction as provided in section 
 two hundred and twenty-nine of this article. 
 
 Revised and re-enacted from Laws 1892, ch. 399, § 33. 
 
 See notes under § 220 as to the meaning of the words 
 " estate, property," etc. 
 
CHAP. 861, LAWS OF 1895. QQ 
 
 CHAP. 861, LAWS OP 1895. 
 
 AN ACT to further provide for the collection in the 
 county of Westchester of the tax under the act re- 
 lating to taxable transfers of property and the 
 expenses thereof. 
 
 Became a law June 1, 1895, with the approval of the Governor. 
 Passed, three-fifths being present. 
 
 The people of the State of New York, represented 
 in Senate and Assembly, do enact as follows : 
 
 Section 1. The county treasurer of Westchester 
 county shall annually retain out of the funds which 
 may come into his hands on account of the tax collected 
 under chapter three hundred and ninety-nine of the 
 laws of eighteen hundred and ninety-two, entitled, 
 " An act in relation to taxable transfers of property " 
 and the acts amendatory thereof, sufficient money to 
 pay the salary of a clerk in the surrogate's office of 
 said county, to be known as the " transfer tax assist- 
 ant," who shall be appointed by and at pleasure 
 removed by the surrogate, whose compensation shall 
 be fixed by said surroga.te, not to exceed two thousand 
 dollars a year, payable monthly. 
 
 § 2. This act shall take effect immediately. 
 
70 THE LAW OF TAXABLE TRANSFERS. 
 
 CHAP. 953, LAWS OF 1896. 
 
 AN ACT to further provide for the collection in the 
 county of Onondaga, of the tax under the act re- 
 lating to taxable transfers of property and the 
 expenses thereof. 
 
 Became a law May 28, 1896, with the approval of the Governor. 
 Passed, three-fifths being present. 
 
 The people of the State of New York, represented 
 in Senate and Assembly, do enact as follows : 
 
 Section 1. The county treasurer of Onondaga county 
 shall annually retain out of the funds which may come 
 into his hands on account of the tax collected under 
 chapter three hundred and ninety-nine of the laws of 
 eighteen hundred and ninety-two entitled " An act in 
 relation to taxable transfers of property " and the acts 
 amendatory thereof, sufficient money to pay the salary 
 of a clerk in the surrogate's office of said county, to 
 be known as the " transfer tax clerk," who shall be 
 appointed by and at pleasure removed by the surrogate 
 of said county, whose compensation shall be fixed by 
 said surrogate not to exceed one thousand two hun- 
 dred dollars per year, payable monthly upon the certif- 
 icate of said surrogate. 
 
 § 2. This act shall take effect immediately. 
 
CHAP. 375, LAWS OF 1897. 71 
 
 CHAP. 375, LAWS OF 1897. 
 
 AN ACT to authorize the appointment of transfer 
 tax clerks by the surrogate of the county of Onei- 
 da, and to provide for their compensation. 
 
 Became a law April 29, 1897, with the approval of the Governor. 
 Passed, three-fifths being present. 
 
 The people of the State of New York, represented 
 in Senate and Assembly, do enact as follows : 
 
 Section 1. The surrogate of the county of Oneida 
 may appoint and at pleasure remove not more than two 
 clerks in his office, to be known as " transfer tax clerks," 
 and fix their compensation, not exceeding in the ag- 
 gregate the sum of twelve hundred dollars per annum. 
 Such compensation shall be paid by the treasurer of the 
 county of Oneida monthly upon the certificate of the 
 surrogate ; and for the purpose of providing funds 
 therefor, the treasurer shall retain annually from 
 moneys received by him from taxable transfers a sum 
 not exceeding twelve hundred dollars. 
 
 § 2. This act shall take effect immediately. 
 
FORMS. 
 
 Wo. 1. 
 PETITION FOE APPOINTMENT OF APPRAISER 
 
 (Ante, § 230.) 
 Subrogate' s ComtT, Cotintt. 
 
 In tlie Matter of the Estate of 
 
 Deceased. 
 
 To Hon , Surrogate : 
 
 The petition of respectfully shows upon 
 
 information and belief : 
 
 First. That your petitioner is and is 
 
 therefore a person interested in the estate of the above 
 decedent. 
 
 Second. That the said decedent died on the day 
 
 of 189 , and that at the time of death 
 
 was a resident of the of , N. T. 
 
 (or, a non-resident of this State.) 
 
 73 
 
74 FOEMS. 
 
 Third. That said decedent left a last will and testament, 
 
 which was duly admitted to probate on the day 
 
 of 189 , (or, that said decedent left no last will 
 
 and testament) and that letters testamentary (or, of 
 
 ad/nwnisi/ratioTh) were duly issued to upon 
 
 the day of 189 , and that the postoffice 
 
 addresses of the is {are) 
 
 Fowrih. That as your petitioner is informed and believes, 
 the property of said decedent or some interest therein is 
 subject to the payment of the tax imposed by Article X. 
 of the Tax Law, as amended, in relation to Taxable 
 Transfers. 
 
 Fifth. That the following are aU the persons interested 
 in said estate and who are entitled to notice of these pro- 
 ceedings, including the treasurer of the county of 
 
 (or, the comptroller of New York city). 
 
 Name. 
 
 Nature of Interest. 
 
 PostoflBce Address. 
 
 "Wherefore, your petitioner prays for the appointment of 
 some competent person as appraiser, as provided by law. 
 
 And your petitioner will ever pray. 
 Dated, ,189 . 
 
 Petitioner. 
 
FORMS. (J5 
 
 State of New York, ) 
 
 County of , ) 
 
 , being duly sworn, says that he has 
 
 read the foregoing petition and knows the 
 
 contents thereof ; that the same is true of his own knowl- 
 edge, except as to the matters therein stated to be alleged 
 upon information and belief, and that as to those matters 
 he believes it to be true. 
 Sworn to before me, this ) 
 
 .... day of 189 . 
 
76 FORMS. 
 
 Wo. 2. 
 
 OKDEK APPOINTING APPKAISEK. 
 
 (Ante, § 230.) 
 
 At a Surrogate's Court, held in and for 
 the County of , at the Surro- 
 gate's office in the of , 
 
 N. Y., on the day of 189 . 
 
 Peesent : Hon Sueeogate. 
 
 In the Matter of the Estate of 
 
 Deceased. 
 
 li appearing to the satisfaction of the Surrogate that 
 
 C3rtjaa property left by the above-named , 
 
 late of the of" , deceased, is sub- 
 ject to a State tax, under Article X. of the Tax Law, as 
 amended, in relation to Taxable Transfers, now in pur- 
 suance of the statute in such case made and provided 
 (and wpon the applioation of ), 
 
 I do hereby appoint , Esq., of , 
 
 N. Y., appraiser, for the purpose of fixing the value of 
 the property which is subject to the payment of said tax. 
 
FORMS. 
 
 W 
 
 And I direct said appraiser to give not less than 
 
 days' notice by mail, of the time and place of such 
 appraisal to each of the following named persons : 
 
 Name. 
 
 Nature of Interest. 
 
 Postoffice Address. 
 
 
 
 
 And I further order and direct that at the time and 
 place in said notice mentioned, the said appraiser shall 
 appraise the said property at its fair market value, and 
 forthwith make a report of his proceedings, jin writing, 
 to the Surrogate. 
 
 Surrogate. 
 
78 FORMS. 
 
 Ko. 3. 
 
 OATH OF APPRAISEE. 
 
 (Ante, § 230.) 
 
 SuEEOGATE's CoUET, COTTNTT. 
 
 In tlie Matter of the Estate of 
 
 Deceased. 
 
 State of New York, 
 
 County of 
 
 being duly sworn, doth depose 
 
 and say that he is the appraiser appointed in this case by 
 
 order of Hon , Surrogate, dated 
 
 the day of 189 , under and in pursu- 
 ance of Article X. of the Tax Law, as amended, in relation 
 to Taxable Transfers, and that he will faithfully and 
 fairly perform the duties of such appraiser, according to 
 the best of his understanding. 
 Sworn to before me, this 1 
 
 day of 189 , J 
 
FORMS. 79 
 
 No. 4. 
 NOTICE OF APPEAISAL. 
 (Ante, § 231.) 
 
 SuEBOGATE's CoUET, COTJNTT. 
 
 In the Matter of the Estate of 
 
 Deceased. 
 
 To , County Treasurer, (or. 
 
 Comptroller of Nenjo York dty), 
 
 Take notice, that having been appointed appraiser, in 
 pursuance of Article X. of the Tax Law, as amended, in 
 relation to Taxable Transfers, I shall appraise the taxable 
 interests growing out of the estate of said deceased, at my 
 
 office. No in the • . . . of 
 
 N. Y., on the day of 189 , at 
 
 o'clock in the noon. 
 
 Dated, 189 . 
 
 Apprmser. 
 
80 FORMS. 
 
 Due and sufficient service of the above notice is hereby 
 admitted this day of 189 . 
 
 County Treaav/rer. 
 
 (or, Comptroller of New York city.) 
 
 N. B. — Proof is required of the following facts : 
 (1.) Value of each parcel of real estate and encumbrances 
 thereon. 
 In fixing such value, actual sales of neighboring real 
 estate, similarly situated, during the year imme- 
 diately preceding decedent's death must be taken 
 into consideration. 
 (2.) Value of personal property. The value of securities 
 having a quoted or market value should be ascer- 
 tained as of the date of decedent's death, and for 
 a reasonable period before and after that date. 
 (3.) Amount of debts, funeral expenses and expenses of 
 
 administration. 
 The required value of property is in all cases the fair 
 
 value at the date of death of decedent. 
 It is desired that a copy of the will and of the inventory, 
 if any, be produced before the appraiser. 
 
FORMS. 81 
 
 No. 5. 
 APPEAISEE'S SUBP(ENA. 
 (Ante, § 231.) 
 
 The People of the State of New York. 
 To 
 
 Gheeting : 
 We command you, That (all and singular business and 
 excuses being laid aside) you be and appear in your own 
 
 and proper persons before an appraiser 
 
 duly appointed by the Surrogate of County 
 
 pursuant to Article X. of the Tax Law, as amended, in 
 
 relation to Taxable Transfers, at his ofiElce, 'No 
 
 in the of N. T., on the day of 
 
 189 , at o'clock in the noon, to testify 
 
 all and singular what you may know in a certain pro- 
 ceeding now pending before said appraiser for the ap- 
 praisal of property which was of , deceased, 
 
 and the transfer of which is liable to taxation under the 
 said Act. 
 
 And for a failure to attend you will be deemed guilty 
 of a contempt of court and liable to pay all the losses or 
 damages sustained by the parties aggrieved and to forfeit 
 Fifty Dollars in addition thereto. 
 Dated 189 . 
 
 Apprwiser. 
 
82 FORMS. 
 
 No. 6. 
 
 EEPOKT OF APPEAISEK. 
 
 (Ante, § 231.) 
 Subkogate's Couet County. 
 
 In the Matter of the Estate of 
 
 Deceased. 
 
 To Hon 8v/rrogat6 : 
 
 I, the undersigned, who was on the day of 
 
 189 , appointed appraiser under and pur- 
 suant to Article X. of the Law, as amended, in relation 
 to Taxable Transfers, to fix the fair market value of 
 
 property, the transfer of which by the of 
 
 , deceased, is taxable under said Act, respect- 
 fully report as follows. 
 
 First. That forthwith after my said appointment I 
 gave notice by mail, postage prepaid, to aU persons 
 named in the order appointing me such appraiser, and to 
 all persons known to me to have a claim or interest in 
 the property to be appraised, including the County 
 Treasurer of County (or, the Comptroller of 
 
FORMS. 83 
 
 New York city) of the time and place at which I would 
 appraise such property. 
 Second. I further report that at the time and place in 
 
 said notice stated, to wit: at my office in the of 
 
 K T., on the day of 189 , 
 
 and thereafter from time to time pursuant to adjourn- 
 ments regularly had, I appraised all the property which 
 had been of the said deceased and the transfer of which 
 was apparently subject to the payment of said tax, at its 
 fair market value, as follows : 
 
 SCHEDULE "A." 
 
 Estate 
 
 Deceased. 
 
 Date of decedent's death, 
 
 Kesidence of decedent, 
 
 Property transferred by Will — Intestate Law, 
 
 Kecord of "Will, Liber , Page , 
 
 Date of Letters, 
 
 Names, Titles and Addresses of Legal Eepresenta- 
 tives, Etc., 
 
84 
 
 FORMS. 
 
 W 
 
 Q 
 W 
 
 U 
 
 en 
 
 Value of 
 
 Property or 
 
 Interest. 
 
 
 
 
 
 
 
 
 
 
 
 1 
 
 1 
 
 
 
 
 
 
 
 
 
 
 
 go 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Name and Residence of the 
 Person or the Title and 
 Location of the Corpora- 
 tion to whom Taxable 
 Property has been Trans- 
 ferred. 
 
 
 
 
 
 
 
 
 
 
 
FORMS. 85 
 
 SCHEDULE "C" 
 
 Gbsnerax, Statement of Other Facts EELATrvE to the 
 Pkopeety Transfeered. 
 
86 FORMS. 
 
 The foregoing marked " Schedule A " shows the deced- 
 ent's name, date of death and place of residence, whether 
 the taxable property was transferred by will or the in- 
 testate laws, date of letters, and the names, titles and 
 addresses of the legal representatives. 
 
 The foregoing marked " Schedule B " shows the name 
 of the person or the title of the corporation to whom the 
 taxable property was transferred, and opposite thereto 
 the relationship of such person, a general description of 
 the property transferred, and the nature of the interest, 
 whether absolute or otherwise, and the fair market value 
 of the property or interest at the time of the transfer. 
 
 The foregoing marked " Schedule C " contains a state- 
 ment of other facts relative to the property transferred. 
 
 I do further report that the depositions of the witnesses 
 examined before me in this proceeding are hereto an- 
 nexed and marked " Schedule D." 
 
 " Schedule E " hereto attached contains other facts in 
 relation to the tax on said estate reported for the infor- 
 mation of the surrogate. 
 
 I do hereby further report that I have been actually 
 
 and necessarily employed days in making said 
 
 appraisals, etc., and that actual and necessary traveling 
 expenses, including the fees paid witnesses and postage 
 amount to $ 
 
 Dated 189 
 
 Appraiser. 
 
FORMS. 87 
 
 State of New York, ) 
 
 )-ss. : 
 County of ) 
 
 being duly sworn, says that he has read the above report 
 by him subscribed, and knows the contents thereof, and 
 that the same is true. 
 
 Sworn to before me this 
 
 day of 189 
 
88 
 
 FORMS. 
 
 No. 7, 
 APPEAISEE'S BILL. 
 
 (Ante, § 231.) 
 
 (Duplicate.) 
 
 K T., 189 . 
 
 Bill of , f or services and expenses as 
 
 appraiser, under Article X. of the Tax Law, as amended, 
 in relation to Taxable Transfers. 
 
 Estate of. 
 
 Days' Services. 
 
 Expenses. 
 
 Amount. 
 
 I certify that the foregoing bill is correct. 
 189 . 
 
 Sv/rrogate. 
 
 Eeceived, 'E.Y., 189 
 
 of , County Treasurer of 
 
 County Dollars. 
 
FORMS. 89 
 
 No. 8. 
 
 NOTICE TO SUPEEINTENDENT OF mSTTEANCE. 
 (Ante, § 232.) 
 
 Sueeogate's Chambers, 
 
 County. 
 
 KT., 189. 
 
 To THE SUPEEINTENDENT OF THE InSITEANOE DePAKTMENT, 
 
 State of JSTew York. 
 
 Sib : — Tou are requested to compute the present value 
 
 of the following estates created by the of 
 
 deceased for the purpose of assessing 
 
 thereupon a transfer tax : 
 
 {e. ff.) Life use of $ bequeathed to 
 
 aged .... years, said use to commence at the death 
 of , aged. . . .years. 
 
 Yours respectfully, 
 
 Surrogate. 
 
90 FORMS. 
 
 No. 9. 
 
 OKDEK ASSESSING TAX. 
 
 (Ante, § 232.) 
 
 At a Surrogate's Court, held in and for 
 the County of at the Sur- 
 rogate's office in the of 
 
 the day of 189 . 
 
 Present — Hon Siurrogate. 
 
 In the Matter of the Estate of 
 
 Deceased. 
 
 Upon reading and filing the report of. 
 
 heretofore by an order of this Court appointed appraiser 
 in this matter, pursuant to Article X. of the Tax Law, as 
 amended, in relation to Taxable Transfers, and after due 
 consideration had, it is 
 
 Ordered, That the cash value of all the legacies, estates, 
 annuities, life estates, terms of years, property and 
 interests growing out of the estate of said deceased, and 
 which are subject to tax under said Act, and the tax to 
 
FORMS. 
 
 91 
 
 which the same are liable, shall be and the same hereby 
 are assessed and fized as follows : 
 
 Beneficiary, 
 
 Tax. 
 
 Date of death of testat 189 . 
 
 If said tax is paid within six months after said date, a 
 rebate of five per centum thereon will, be allowed. If 
 not paid Tvithin eighteen months after date of death, it 
 will bear interest from said date at the rate of ten per 
 centum per annum. 
 
 Witness my hand and the seal of 
 this office, the day and year 
 [l.s.J first above written. 
 
 Su/rrogate. 
 
92 FORMS, 
 
 No. 10. 
 NOTICE OF TAX. 
 
 (Ante, § 232.) 
 Stikbogatb's Couet, CousTr. 
 
 In the Matter of the Estate of 
 
 Deceased. 
 To 
 
 Take notice, that upon the report of 
 
 Esq., appraiser, which was filed in the office of the 
 
 Surrogate of County, N. T., on the 
 
 day of 189 , I have assessed and fixed the 
 
 cash value of the property bequeathed and devised to you 
 by and under the will (or, descendmig omd to he distrihuted 
 to you as one of the heirs-at-law mid next of Jcin) of said 
 deceased, at the sum of $ 
 
 I have further assessed and fixed the tax to which said 
 
 property is liable at the sum of $ , which 
 
 said last mentioned sum is at once due and payable to 
 the County Treasurer of County (or, Comp- 
 troller of New York city) 
 
FORMS. 93 
 
 If said tax is paid before the day of 189 , 
 
 no interest will be charged, and a discount of five per 
 centum will be allowed and deducted therefrom. After 
 
 the day of 189 , interest on said tax 
 
 at ten per centum per annum will be charged. 
 
 Dated 189 . 
 
 Swrrogate. 
 
 So. 11. 
 PETITION OF DISTKICT ATTOEliirEY. 
 
 (Ante, § 235.) 
 Sttebogate's ComsT, County. 
 
 In the Matter of the Estate of 
 
 Deceased. 
 
 To the Surrogate of the County of 
 
 The petition of of in said 
 
 County, respectfully shows upon information and belief : 
 
94: FOEMS. 
 
 Fi/rgt. That your petitioner is the district attorney of 
 
 the County of 
 
 Second. That on or about the day of 
 
 189 , one a resident of 
 
 died leaving a last will and testament, which 
 
 was duly admitted to probate on the day of 
 
 .... 189 , (or, intestate) and letters testamentary (or, of 
 
 admmisl/ration) were duly issued to 
 
 upon the day of 189 , (or, that no 
 
 letters testcumentary or of adrrmdsl/ration ha/oe been issued 
 on said estate), and that the postoffice addresses of the 
 said is (or, a/re) as follows : 
 
 Third. That said decedent died seized or possessed of 
 property within this state or subject to its laws of the 
 value of $500 or over ; and that the same or some portion 
 thereof is subject to the tax imposed by Article X. of 
 the Tax Law, as amended, in relation to Taxable 
 Transfers. 
 
 Fowrth. That the treasurer of the county of 
 
 (or, compProller of New York oiPy) has notified your 
 petitioner in writing, of the refusal or neglect of the 
 persons interested in said property and who are liable to 
 pay said tax, to pay the same, and that no part of said 
 tax has been paid. 
 
 Fifth. That the following are all the persons interested 
 in said estate and who are entitled to notice of these 
 
FORMS. 
 
 95 
 
 proceedings, including the county treasurer of 
 
 county (or, the comptroller of New York city.) : 
 
 Wherefore your petitioner prays that a citation issue 
 herein to the above-named persons to appear before this 
 court on a day to be designated therein and show cause 
 why the said tax should not be paid. 
 
 Dated, the day of 189 . 
 
 District Attorney of Covmty. 
 
 •ss. 
 
 State of New Tork, 
 
 County of ) 
 
 being duly sworn, says that 
 
 he has read the foregoing petition and knows the contents 
 thereof, and that the same is true of his own knowledge 
 except as to the matters therein stated to be alleged 
 upon information and belief and as to those matters he 
 believes it to be true. 
 
 Sworn to before me, this ) 
 .... day of 189 . j 
 
96 FORMS. 
 
 No. 12. 
 
 OEDEE FOE CITATION. 
 
 (Ante, § 235.) 
 
 At a Surrogate's Court, held in and for 
 the County of at the Surro- 
 gate's office in the of 
 
 N. Y., on the day of 
 
 189 . 
 Present — Hon Bwrrogate. 
 
 In the Matter of the Estate of 
 
 Deceased. 
 
 On reading and filing the petition of , dis- 
 trict attorney of the County of it is 
 
 Ordered, That a citation issue to the persons named in 
 
 said petition, returnable the day of 189 , 
 
 at o'clock in the noon, requiring them to 
 
 show cause why a tax should not be paid upon the prop- 
 erty of the above-named decedent pursuant to the pro- 
 visions of Article X. of the Tax Law, as amended, in rela- 
 tion to Taxable Transfers. 
 
 Sv/rrogate. 
 
FORMS. 9f 
 
 ITo. 13. 
 
 CITATION. 
 
 (Ante, § 235.) 
 
 The People of the State of New York, hy the Grace of 
 God free and independent, to 
 
 send greetmg : 
 
 You and each of you are hereby cited and required 
 personally to be and appear before our Surrogate of the 
 
 County of , at the Surrogate's Court in the 
 
 of K Y., on the. day of 189 , at 
 
 o'clock in the noon of that day, then and 
 
 there to show cause why a tax should not be paid upon 
 
 the transfer of the property of ,deceased, 
 
 in accordance with the provisions of Article X. of the 
 Tax Law, as amended, in relation to Taxable Transfers. 
 
 And such of you as are under the age of twenty-one 
 years, are required to appear by your guardian, if you have 
 one, or if you have none to appear and apply for one to 
 be appointed, or in the event of your neglect or failure to 
 do so a guardian will be appointed by the Surrogate to 
 represent and act for you in the proceeding. 
 
98 FOEMS. 
 
 In Testimony Wheeeof we have caused the seal 
 of our said Surrogate's Court to be hereunto 
 affixed. 
 
 [l. s.] Witness, Hon , Surrogate of said 
 
 County, at the of , the 
 
 day of , in the year of our Lord one 
 
 thousand eight hundred and ninety 
 
 Surrogate, 
 (or, Cleric of the Surrogates Cov/rt^ 
 
FORMS. 
 
 No. 14. 
 
 AFFIDAVIT TO BE FILED WITH APPLICATION 
 FOE LETTEKS OF ADMINISTEATION. 
 
 (Ante, § 238.) 
 
 Sueeogate's Court, Cotjhtt. 
 
 In the Matter of the Application for 
 Letters of Administration upon 
 the Estate of 
 
 Deceased. 
 
 County of , ss. 
 
 being duly sworn, says : h the petitioner herein. 
 
 That the above named decedent died at the 
 
 of on the day of 
 
 189 . 
 
 The estimated value of the real property in this state, 
 
 and of which decedent died seized, is 
 
 dollars, subject to mortgage incumbrance of 
 
 dollars. 
 
 The estimated value of the personal property of which 
 
 said deceased died possessed, is 
 
 dollars. 
 
100 
 
 FORMS. 
 
 The names of the HusbSa, heirs-at-law, and next of kin, 
 of said decedent, their places of residence and relation- 
 ship to the decedent, are as follows : 
 
 S^ HEIES-AT-LAW AND NEXT OF KIN. 
 
 Name. 
 
 Postofflce Address. 
 
 Relationship. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Sworn to before me this . 
 day of 
 
 .189 . 
 
FORMS. 
 
 No. 15. 
 
 AFFIDAYIT TO BE FILED WITH APPLICATION 
 FOR LETTERS TESTAMENTARY. 
 
 (Ante, § 238.) 
 
 Sttebogate's Coubt, , . . . . COUNTT. 
 
 In the Matter of the Application for 
 Letters Testamentary upon the 
 Estate of 
 
 Deceased. 
 
 County of ss. 
 
 -J 
 
 being duly sworn, says : he the petitioner 
 
 herein. That the above named decedent died at the ... 
 
 of on the day of 
 
 189 . 
 
 The estimated value of the real property in this State, 
 
 of which said decedent died seized, is 
 
 dollars, subject to mortgage incumbrance of 
 
 dollars. 
 
 The estimated value of the personal property of which 
 
 said deceased died possessed, is 
 
 dollars. 
 
102 
 
 FORMS. 
 
 That the following is a f uU and correct list of the 
 names, residences and relationship to decedent of all 
 persons who are entitled to a legacy or devise under the 
 will of said decedent, or by reason of partial intestacy, 
 together with the character and value of such legacy or 
 devise as far as the same can at present be determined. 
 
 Names. 
 
 PostoflElce Address. 
 
 Relationship. 
 
 "Value. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Sworn to before me this . 
 day of 
 
 .189 . 
 
TABLE OF CASES CITED. 
 
 Amherst College v. Eitch . 
 Association v. Mayor 
 Catlin V. Trinity CoUege . 
 Church V. People .... 
 Church of the Transfiguration v. NUes 
 Fraser v. People .... 
 Hebrew Orphan Asylum «. Mayor . 
 Matter of Arnett .... 
 
 Matter of Astor . . . . 
 
 Matter of Balleis .... 
 
 Matter of Bartlett 
 
 Matter of Bird .... 
 
 Matter of Black .... 
 
 Matter of Bliss .... 
 
 Matter of Board of Foreign Missions 
 
 Matter of Bronson .... 
 
 Matter of Brooks 
 
 Matter of Burr .... 
 
 Matter of Butler 
 
 Matter of Cager .... 
 
 Matter of Capron 
 
 Matter of Carver .... 
 
 Matter of Chardavoyne 
 
 23, 
 
 48, 
 
 10, 
 
 . 55 
 26 
 
 24,27 
 
 23 
 
 . 29 
 
 48,63 
 . 26 
 
 10,67 
 
 50,52 
 29 
 51 
 
 14,30 
 15 
 
 . 18 
 27 
 
 . 22 
 10 
 
 11,22 
 30 
 
 19,30 
 31 
 15 
 10 
 
 103 
 
104: 
 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 Matter of 
 
 TABLE OF CASES CITED, 
 
 Clark 
 
 Coggswell . 
 
 Craig 
 
 Crosby 
 
 Cullom . 
 
 Curtis 
 
 Davis 
 
 Doty . 
 
 Embury . 
 
 Enston 
 
 Farley 
 
 Faverweather 
 
 Forrester 
 
 Forsyth 
 
 Green 
 
 Hacket 
 
 Hall 
 
 Hamilton . 
 
 Hendricks 
 
 Herr 
 
 Hoffman 
 
 Hopkins 
 
 Houdayer 
 
 Howard 
 
 Howe . 
 
 Hulse 
 
 Hunter 
 
 James 
 
 Johnson 
 
 Jones 
 
 Kavanagh 
 
 Kech 
 
 16. 
 
 20, 
 
 PAGE. 
 
 20,21 
 
 11 
 
 14 
 
 . 51 
 
 16 
 
 20,25 
 
 35, 43, 56 
 
 . 15 
 
 10,43 
 
 11,21 
 
 29,33 
 
 . 34 
 
 25 
 
 . 12 
 
 13 
 
 33,56 
 
 . 17, 21, 39 
 
 . 24 
 
 10, 13, 15, 52 
 
 25, 26 
 
 . 17, 20, 64 
 
 18, 20 
 
 23 
 
 15, 39 
 
 . 10,19 
 
 . 15 
 
 23 
 
 21, 23 
 
 51 
 
 18, 27, 50, 52 
 
 14 
 
 . 26 
 
TABLE OF CASES CITED. 105 
 
 PAGE. 
 
 Matter of Keenan 43, 49 
 
 Matter of Keith 15, 27 
 
 Matter of Kemey 10, 30 
 
 Matter of Kene 14 
 
 Matter of Knoedler 14 
 
 Matter of Langdon 12 
 
 Matter of Leavitt 20, 21, 61 
 
 Matter of LeFever ...... 20 
 
 Matter of Lenox 26, 27 
 
 Matter of Livingston 14 
 
 Matter of Lorrilard 14 
 
 Matter of Ludlow 62 
 
 Matter of McCarthy 68 
 
 Matter of McOloskey 24 
 
 Matter of MoOready 18 
 
 Matter of McGarvey 28 
 
 Matter of McPherson .... 10, 11, 60 
 
 Matter of Merriam 16 
 
 Matter of. Miller ... 10, 24, 28, 29, 30, 65 
 
 Matter of Millward 20, 62 
 
 Matter of Milne 10, 34 
 
 Matter of Moore . . . .10, 28, 30, 31, 34, 35 
 
 Matter of Morgan 21 
 
 Matter of Moulton 31 
 
 Matter of Murphy 29 
 
 Matter of Neale 25 
 
 Matter of Nichols 31 
 
 Matter of Qgsbury 13 
 
 Matter of Park 39 
 
 Matter of Peck 14 
 
 Matter of Pelton .44 
 
 Matter of Phipps • . 21 
 
106 
 
 TABLE OF CASES CITED. 
 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 Matter 
 
 of Piatt . 
 
 of Post .... 
 
 of Prime . 
 
 of Prout 
 
 of Kay (Madison County) 
 
 of Ray (Eens. County) . 
 
 of Eobertson 
 
 of Eogers 
 
 of Eomaine . 
 
 of Roosevelt 
 
 of Eyan 
 
 of Seaman 
 
 of Sherman . 
 
 of Sherwell 
 
 of Skillman . 
 
 of Smith (5 Dem. 90) 
 
 of Smith (45 Hun 90) . 
 
 of Smith (77 Hun 134) 
 
 of Smith (14 Misc. 169) 
 
 of Spencer. 
 
 of Sterling . 
 
 of Stewart 
 
 of Stiger 
 
 of Surrogate of Cayuga County 
 
 of Sutton . . .' . 
 
 of Sweetland .... 
 
 of Swift .... 
 
 of Taylor .... 
 
 of Thomas 
 
 of Travis 
 
 of Tulane .... 
 of Twigg .... 
 
 10. 
 
 FAQB. 
 
 35 
 
 . 50 
 11, 24, 27 
 . 44 
 
 29 
 
 . 35 
 
 57 
 
 . 15 
 
 . 21 
 
 . 10, 20 
 
 10,30 
 
 12 
 
 16,24 
 
 11 
 
 . 19 
 
 18 
 
 . '28 
 
 29 
 
 51, 56, 57 
 
 31 
 
 10,18 
 
 . 13, 19 
 
 15,29 
 
 30 
 
 14, 17, 51 
 
 31 
 
 14, 15, 52 
 
 . 18, 29 
 
 13, 16, 31 
 
 11 
 
 . 21 
 
 . 15, 51 
 
TABLE OF CASES CITED. 
 
 107 
 
 Matter of Ullmann 
 
 Matter of Underhill 
 
 Matter of Yanderbilt . 
 
 Matter of Yan Kleeok 
 
 Matter of Yassar 
 
 Matter of Yinot 
 
 Matter of "Wallace 
 
 Matter of "Warrimer 
 
 matter of Weed 
 
 Matter of "Westcott 
 
 Matter of "Westurn 
 
 Matter of "Wheeler 
 
 Matter of "Whiting 
 
 Matter of "Wolfe . 
 
 Matter of "Woolsey 
 
 McYean v. Sheldon 
 
 Opinion of Attorney General (1886) 
 
 Opinion of Attorney General (1891) 
 
 Opinion of Deputy Comptroller (1891) 
 
 People V. Commissioners 
 
 People V. Prout .... 
 
 People V. Purdy .... 
 
 TaUmadge v. Seaman 
 
 "Warner v. People 
 
 "Weston V. Goodrich 
 
 26, 27, 
 
 . . 11, 
 
 11, 16, 24, 26, 
 
 . . 15, 
 
 48, 61, 
 
 16, 
 
 10, 48, 
 
 . 43 
 
 25 
 33, 50 
 24,25 
 27,48 
 19, 21 
 . 52 
 
 10 
 17,18 
 
 20 
 56,57 
 31,40 
 21,22 
 55, 63 
 . 28 
 
 19 
 51, 53 
 
 19 
 . 50 
 
 26 
 . 35 
 
 26 
 . 12 
 
 30 
 . 43 
 
INDEX. 
 
 A. 
 
 AXSb * PAOB 
 
 how construed 11 
 
 Administrator : 
 
 collection of tax by 35 
 
 liabQity for payment of tax 38 
 
 Adopted Children: 
 
 exemption of 27, 39 
 
 Affidavit to be Filed with Application: 
 
 for letters of administration, form of 99 
 
 for letters testamentary, form of 101 
 
 Amendments : 
 
 effect of various 10 
 
 American Board of Commissioners for Foreign Missions : 
 legacy to, not exempt 37 
 
 Ancillary Letters : 
 
 petition for, what to contain 4^ 
 
 Annuities : 
 
 appraisal of 51 
 
 109 
 
110 INDEX. 
 
 Appeal : page 
 
 from siorrogate's determination 53, 56 
 
 grounds of, to be stated 54, 56 
 
 may be taken by district attorney 57 
 
 within certain fixed time 54, 56 
 
 Application : 
 
 of taxes collected under this act 67 
 
 Appointment : 
 
 of appraisers 44 
 
 when to be made 48 
 
 power of 8, 13 
 
 Appraisal : 
 
 of annuities 51 
 
 of cash legacies, not necessary 50 
 
 of debt of legatee 51 
 
 of mortgage debts 51 
 
 of note 50, 51 
 
 reappraisal 54 
 
 Appraiser : 
 
 appointment of 44 
 
 application for 48 
 
 when to be made 48 
 
 not to appraise debts and funeral expenses 52 
 
 not to take fee or reward 48 
 
 pay of 49, 53 
 
 proceedings by 48 
 
 attendance of witnesses 49 
 
 notice to interested persons 48, 49, 50 
 
 reportof ;. .. 49, 52 
 
 Appraiser's Bill: 
 
 form of 88 
 
 Appraiser's Subpoena: 
 
 form of 81 
 
INDEX. Ill 
 
 B. 
 Bank : page 
 
 not to transfer assets without notice to county treasurer. . . 41 
 
 Bank Account: 
 
 of nonresident 31, 23 
 
 Bank Clerks' Mutual Benefit Association: 
 
 legacy to, not exempt 37 
 
 Bishop : 
 
 legacy to 28 
 
 Bonds : 
 
 bond and mortgage of nonresident 31, 33 
 
 of domestic corporations 23 
 
 of foreign corporations 21 
 
 to be given for deferred payment of tax 39 
 
 United States 15 
 
 Books and Forms: 
 
 to be furnished by state comptroller 65 
 
 Brooklyn Home for Consumptives : 
 
 legacy to, exempt 26 
 
 Burial Plot: 
 
 bequest for maintenance of 15 
 
 C. 
 
 Cash Legacies: 
 
 need net be appraised 50 
 
 Causa Mortis: 
 
 gifts 8, 12 
 
 Charitable Institutions : 
 
 when exempt 35, 26 
 
112 INDEX. 
 
 Christian Home for Temperate Men: paob 
 
 legacy to, not exempt 87 
 
 Citation : 
 
 form of 8" 
 
 Colleges : 
 
 exemption of , from tax 23 
 
 Commissions of Executor: 
 
 bequests in lieu of, how taxed 40 
 
 may be deducted before taxation 56 
 
 Compositions of Taxes : 
 
 may be made by trustees 47 
 
 Compromise of Tax : 
 
 by comptroller of state 63 
 
 Constitutionality : 
 
 of act 10 
 
 Contingent Interests: 
 
 appraisal of 45 
 
 when tax due 33 
 
 when they may be taxed 19, 30, 44 
 
 Conversion : 
 
 effect of equitable, in will 14 
 
 Corporations : 
 
 bequests to municipal 34 
 
 exemption of religious, educational, etc 23, 38, 39 
 
 on which tax may be imposed 8, 23 
 
 See also Domestic Corporations, Foreign Corporations. 
 
 County Clerk: 
 
 report of 66 
 
INDEX. 113 
 
 County Treasurer: paoe 
 
 fees of 64 
 
 report of 67 
 
 D. 
 
 Debts : 
 
 bequest in satisfaction of 15 
 
 deductions for, erroneously allowed 38 
 
 of legatee, to be appraised 51 
 
 to be deducted by surrogate, not appraiser 52, 56 
 
 Deferred Payment of Tax : 
 
 bond for 39 
 
 Defluitions : 
 
 of terms used in act 68 
 
 Deposits : 
 
 in bank, of nonresident 32 
 
 Discount : 
 
 allowed on payment of tax 33 
 
 District Attorney: 
 
 assistants : 
 
 in Erie County 58 
 
 in New York City 57 
 
 proceedings by, for collection of tax 61, 63 
 
 costs of 62, 63 
 
 Domestic Corporations : 
 
 bonds of 22 
 
 stock of 31 
 
 E. 
 Educational Institutions : 
 
 exemption of ■••• 23 
 
 8 
 
114 INDEX. 
 
 Equity : i'-i<5= 
 
 in mortgaged lands 14 
 
 Erie County: 
 
 district attorney's assistant in . . 58 
 
 Estates : 
 
 appraisal of 45 
 
 contingent and expectant 19, 44 
 
 increase or interest not taxable 16 
 
 of $500 8, 11 
 
 value of, when to be taken 16 
 
 whole of passing, the basis of tax 17 
 
 Exceptions and Limitations; 
 
 to transfer tax 27 
 
 Executor : 
 
 collection of tax by 35 
 
 liability for payment of tax 33 
 
 Exemption : 
 
 of corporations 23 
 
 Expectant Estates : 
 
 how appraised 45 
 
 when tax due 33 
 
 when they may be taxed 19, 20, 44 
 
 Expenses of Administration : 
 
 may be deducted before appraisal 56 
 
 F. 
 Pees: 
 
 of county treasurer and comptroller 64 
 
 Five Hundred Dollars : 
 
 legacies of 8, 14 
 
 estates of 8, 11 
 
INDEX. 115 
 
 Foreign Corporations: page 
 
 bonds of 21 
 
 not subject to same exceptions as domestic 24 
 
 stock of 16 
 
 Foreign Executor: 
 
 transfer of stock by 40 
 
 Forms : 
 
 to be fiirnished by state comptroller 65 
 
 affidavit to be filed with application : 
 
 for letters of administration 99 
 
 for letters testamentary 101 
 
 appraiser's bill 88 
 
 appraiser's subpoena 81 
 
 citation 97 
 
 notice of appraisal 79 
 
 notice of tax 93 
 
 notice to superintendent of insurance 89 
 
 oath of appraiser 78 
 
 order appointing appraiser '. 76 
 
 order assessing tax 90 
 
 order for citation 96 
 
 petition for appointment of appraiser 73 
 
 petition of district attorney 93 
 
 report of appraiser 82 
 
 Funeral Expenses : 
 
 bequest for burial plot 15 
 
 bequest for Masses 15 
 
 to be deducted by surrogate, not appraiser 52 
 
 G. 
 Gifts: 
 
 causa mortis 8, 12 
 
 H. 
 Hebrew Orphan Asylum: 
 
 legacy to, exempt 36 
 
116 INDEX. 
 
 I. 
 Increase of Estate ; pass 
 
 not taxable 16 
 
 when taxable 46 
 
 Insurance Policies: 
 
 when taxable 14 
 
 Interest : 
 
 accruing on an estate, not taxable 16 
 
 to be charged on unpaid tax 33 
 
 J. 
 
 John Guy Vassar Orphan Asylum : 
 
 legacy to, exempt , 26 
 
 Jurisdiction : 
 
 of surrogate 41 
 
 K. 
 
 Kings County: 
 
 surrogate's assistants in 59 
 
 L. 
 
 Legacies : 
 
 cash, need not be appraised 50 
 
 not taxed as such 17 
 
 of$500 8, 14 
 
 to United States 16 
 
 Iienox Library: 
 
 legacy to, exempt 86 
 
 Lien of Tax : 
 
 upon property until paid 33 
 
INDEX. 117 
 
 Life Estate: page 
 
 appraisal of 45, 51 
 
 Life Insurance Policies: 
 
 when taxable 14 
 
 Life Tenant; 
 
 power of disposition in 12,19, 20 
 
 Lineal Descendants : 
 
 exemption of 28, 29 
 
 meaning of term 28 
 
 Litigation : 
 
 excuse for nonpayment of tax 84, 35 
 
 exx>enses of, not deducted 56 
 
 M. 
 Masses : 
 
 bequest for 15 
 
 Money : 
 
 of nonresident in lawyer's hands 23 
 
 Monroe County: 
 
 surrogate's assistants in 59 
 
 Mortgages : 
 
 how appraised 51 
 
 of nonresident 21 
 
 payment of, from personal property 13 
 
 Mutually Acknowledged Relation : 
 
 ofparent 28, 30 
 
 K 
 
 Ifew Tork Association for Improving the Condition of 
 the Poor: 
 legacy to, exempt 86 
 
118 INDEX. 
 
 New York City : page 
 
 comptroller's fees 64 
 
 comptroller's reports 67 
 
 district attorney's assistants in 57 
 
 surrogate's assistants ia 57 
 
 New York Hospital: 
 
 legacy to, exempt 25 
 
 Konresideuts : 
 
 bank account of 31, 33 
 
 bond and mortgage of 31 
 
 estate of, in different states 23 
 
 money of, in lawyer's hands 23 
 
 when property is taxable 31 
 
 Note: 
 
 of legatee, to be apraised 51 
 
 upon which suit is pending 50 
 
 Notice of Appraisal: 
 
 form of 79 
 
 Notice of Tax : 
 
 form of 92 
 
 Notice to Superintendent of lusiirance : 
 
 form of 89 
 
 O. 
 
 Oath of Appraiser : 
 
 form of 78 
 
 Oneida County: 
 
 act in relation to transfer tax clerks 71 
 
 Onondaga County: 
 
 act in relation to transfer tax clerk 70 
 
INDEX. 119 
 
 Order Appointing Appraiser: page 
 
 form of 76 
 
 Order Assessing Tax: 
 
 fona of 90 
 
 Order for Citation : 
 
 form of 96 
 
 P. 
 
 Payment of Tax : 
 
 deferred 39 
 
 discount allowed 33 
 
 from principal or income 51 
 
 penalty for non-payment 33 
 
 receipts for 32 
 
 to whom paid 33 
 
 when due 33 
 
 who liable therefor 33 
 
 Petition for Appointment of Appraiser : 
 
 form of 73 
 
 Petition of District Attorney : 
 
 form of 93 
 
 Power of Appointment ; 
 
 effect of 8, 13 
 
 Presbyterian Boards of Home and Foreign Missions : 
 
 legacy to, not exempt 37 
 
 Proceedings for Collection of Taxes : 
 
 by district attorney 61, 63 
 
 citation in 61 
 
 costs and expenses of 61, 63 
 
 decree and transcripts 61 
 
120 INDEX. 
 
 Property : page 
 
 heldintrust 12, 13 
 
 in two counties, how appraised 49 
 
 of nonresidents 31 
 
 personal, payment of mortgages from 13 
 
 personal, when taxable 8, 14 
 
 proceeds of partition suit, how considered 14, 29 
 
 real, when taxable 8 
 
 real without the state 14 
 
 sale of, to pay tax 35 
 
 taxable in another state 11 
 
 tax is not upon 15 
 
 R. 
 Bate: 
 
 oftax 9, 28 
 
 Beappraisal : 
 
 application for 54 
 
 appointment of appraiser 54 
 
 determination in i 55 
 
 Beceipts : 
 
 for payment of tax , 32 
 
 from county treasurer , 64 
 
 Befund of Tax : 
 
 on diminution of expectant estate 46 
 
 proper proceeding for 39 
 
 when application for, to be made 38 
 
 when erroneously paid 37 
 
 who has authority to order 38 
 
 Beligious Institutions: 
 
 exemption of 23, 28, 29 
 
 not exempt when foreign 34, 29 
 
 Bemainders ; 
 
 when to be taxed 19, 20 
 
INDEX. 121 
 
 Beports : page 
 
 of county treasurer and comptroller. .' 67 
 
 of surrogate and county clerk 66 
 
 Report of Appraiser : 
 
 form of 83 
 
 Retroactive Effect: 
 
 of act H 
 
 S. 
 
 Safe Deposit Company: 
 
 not to transfer assets without notice to county treasurer. . . 41 
 
 Savings Bank Deposits: 
 
 of nonresidents 22 
 
 Society for the Prevention of Cruelty to Animals : 
 
 legacy to, not exempt 27 
 
 Stocks : 
 
 of domestic corporations 21, 22 
 
 of foreign corporations ; 16 
 
 transfer of, by foreign executor 40 
 
 Superintendent of Insurance : 
 
 to determine value of estate 53 
 
 Supreme Court: 
 
 cannot determine liability to tax 43 
 
 Surrogate : 
 
 assessing and taxing officer 55 
 
 need not give notice 55 
 
 assistants of : 
 
 in Kings County 59 
 
 in Monroe County 59 
 
 in New York City 57 
 
122 INDEX. 
 
 Surrogate.— Cowimwed. page 
 
 in Oneida County 71 
 
 in Onondaga County ' 70 
 
 in Westchester County 69 
 
 determination of 53 
 
 appeal from 58 
 
 notice of 54 
 
 jurisdiction of 41 
 
 may fix tax without appointing appraiser 53, 55 
 
 reports of 66 
 
 when to appoint appraisers 48 
 
 Swiss Senevolent Society: 
 
 legacy to, exempt 26 
 
 T. 
 Table of Cases : 
 
 cited in notes 103 
 
 Tax: 
 
 application of, when collected 67 
 
 basis of, is whole estate passing 17 
 
 collection of 35, 60 
 
 lien of 33 
 
 rate of 9, 28 
 
 refund of 37, 46 
 
 to be paid from principal or income 51 
 
 to whom paid 32 
 
 when due 32 
 
 Taxable Transfers: 
 
 a tax to be imposed when 8 
 
 Ten Thousand. Dollars. 
 
 estate of 28 
 
 Transfers : 
 
 of assets by banks, etc., notice to be given 41 
 
 of stock by foreign executor 40 
 
 taxable g 
 
INDEX. 123 
 
 Trinity CoUege: Pioj, 
 
 legacy to, not exempt 27 
 
 Trust : 
 
 property held in 13, 13, 20 
 
 Trust Company: 
 
 not to transfer assets without notice to county treasurer. ... 41 
 
 Trustee : 
 
 collection of tax by 35 
 
 compositions of taxes by ■ 47 
 
 liability for payment of tax 82 
 
 payment by, out of principal 46 
 
 U. 
 
 United States: 
 
 bonds 15 
 
 legacies to 16 
 
 V. 
 
 Value of Estate : 
 
 method of determination 45 
 
 when to be taken as basis of tax 16, 44 
 
 Vassar Bros.' Home for Aged Men : 
 
 legacy to, exempt 26 
 
 Vassar Bros.' Hospital : 
 
 legacy to, exempt 26 
 
 Vassar College: 
 
 legacy to, exempt 26 
 
 W. 
 Westchester County: 
 
 Act in relation to transfer tax assistant 69 
 
Headley on Assignments. 
 
 By RussEL Headley of the Newburgh Bar. It is 
 a complete, thorough and concise treatise, giving all the 
 law and practice under the New York statute, with 
 complete forms. Over 2,000 cases cited. Printed in 
 the best law-book style and bound in sheep. Price, 
 $3.00 net. 
 
 Dear Sir — I have carefully examined the new work on " Assignments 
 for the Benefit of Creditors," by Mr. Headley, and am confident that it is a 
 work that will meet with favor by the profession. It is carefully compiled 
 and embraces the amendments and decisions to date. 
 
 The concise and yet complete form of the work must render it of great 
 assistance to the profession. 
 
 Yours, 
 
 CHAS. F. BROWN, 
 Pres. Justice, 2d Appellate Division. 
 
 Dear Sir — A careful examination of Mr. Headley's new work on 
 '' Assignments for the Benefit of Creditors " proves it to be an excellent 
 work and one that will prove of much benefit to the profession. The con- 
 cise yet complete manner in which the subject is handled, together with 
 the careful compilation of all the authorities down to date, makes it of 
 especial value to the practitioner, who is thus saved valuable time in 
 getting directly at the kernel of the subject-matter. 
 
 WILLIAM D. DICKEY, 
 Justice Supreme Court, 2dJud.Dist 
 
 " We have no other compilation of the present law in this State which is 
 thoroughly up to date and reliable." — Albany Law Journal. 
 
 " Enclosed find my check for $3.00 for Headley on Assignments. I am 
 very much pleased with the work." 
 
 E. G. MANSFIELD, 
 Buffalo. N. Y, 
 
Bender's Lawyers' Diary and Directory. 
 
 A Court Calendar Diary for Lawyers in New 
 York State, issued annually, giving the appointments 
 for the Courts, all the Court Rules, Federal, New York 
 State and City Governments, County Officials, Legal 
 Directory of the State and a mass of information use- 
 ful to lawyers. Made for desk use ; size 6^ x 9^ 
 inches. 
 
 Opinions of the Profession. 
 
 Hackett & Williams, Poughkeepsie, N. Y. ; " We enclose $2.00 for 
 Lawyers' Diary. Have used it from first. // constantly improves." 
 
 B. Gerson Oppenheim, 263 Broadway, New York City : " This Diary is 
 the best of its kind ever issued to the Bar." 
 
 Le Roy Parker, Buffalo, N. Y. : " * * * I cannot possbily do without 
 your Lawyers' Diary. Please send me a copy as soon as printed." 
 
 Geo. H. Bruce, 38 Park Row, N. Y. City : " Of course I want the 
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 you can improve it. Enclosed please find check." 
 
 Frost & Manser, Peekskill, N. Y. : " Of course we want your Diary. 
 Couldn't very well get along without it." 
 
 Leon Lewin, 106 and 108 Fulton St., New York City : " Enclosed please 
 find check for $2.00 in payment of your Lawyers' Diary and Directory. I 
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 James C. de La Mare, 110 East 125th St., New York City : I have found 
 it very useful and beyond doubt it is the best ever issued " 
 
 Peter Cantine, Saugerties, N. Y. : " Send me your Diary when pub- 
 lished for this year. I was pleased with the one of last year." 
 
 C. H. & J. A. Young & Terry, 170 Broadway, New York City : " Send 
 us your Diary. Your Diaries in former years have been the most complete 
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 celled by this year's publication." 
 
 R. F. Wilkinson, Poughkeepsie, N. Y. : " Diary iSgS — good. Send me 
 one for i80." 
 
 William George Oppenheim, 61 Park Row, New York City : " It meets 
 my wants. Send me the Diary." 
 
 Raley & Kiley, Glens Falls, N. Y. : " Of course we want a Diary. 
 * * * We couldn't get along without it." 
 
 Francis C. Allen, Ovid, N. Y. : " The Diary is the bestthing 1 have ever 
 seen of the kind." 
 
 Price $2.25 with name in heavy-faced type, or price of Diary alone $1.75 
 delivered. 
 
Fiero on Special Actions, Second Edition. 
 
 By J. Newton Fiero, Dean of the Albany Law School. 
 
 This splendid treatise is the recognized authority of 
 Practice in New York State under the sections of the 
 Code which it covers. 
 
 In this edition Mr. Fiero has revised and rewritten, 
 line by line, the entire work, bringing it down to date. 
 All the decisions down to the present time have been cited 
 and digested. 
 
 The Forms have received special attention, and the 
 collection is the most complete and authoritative to be 
 found. 
 
 Two large octavo volumes of 1,60^ pages, printed and 
 bound in the best law book style. Price $12.00. 
 
 CHAPTER HEADINGS. 
 
 I. Ejectment. 
 
 II. Partition. 
 
 III. Dower. 
 
 IV. Foreclosure. 
 
 V. Determination of a claim to real property. Action to compel. 
 
 VI. Waste. 
 
 VII. Nuisance. 
 
 VIII. Reversioners and joint tenants, Action by. 
 
 IX. Cutting trees or timber and when treble damages allowed. 
 
 X. Notice of pendency of action, 
 
 XI. Judgment for and sale of real estate. 
 
 XII. Miscellaneous provisions relating to real estate actions. 
 
 XIII. Mechanic's lien. 
 
 XIV. Replevin. 
 
 XV. Foreclose alien upon a chattel, Action to. 
 
 XVI. Annul a void or voidable marriage, Action to. 
 
 XVII. Divorce. 
 
 XVIII. Separation. „ ,. , . 
 
 XIX. Provisions applicable to nullity, divorce and separation, 
 
 XX. Actions relating to a corporation. 
 
 XXI. Receivers. 
 
 XXII. Action by or against an executor or administrator. 
 
 XXIII. Action by a creditor against his debtor's next of kin, etc. 
 
 XXIV. Action to establish or impeach a will. 
 
 XXV. General and miscellaneous provisions relating to estates. 
 
 XXVI. Judgment creditor's action. 
 
 XXVII. Action by private person upon an official bond. 
 XXVni. Action by private person for a penalty or forfeiture. 
 
 XXIX. Certain actions to recover damages for wrongs. 
 
 XXX. Miscellaneous actions and rights of action. 
 
 XXXI. Actions by or against an unincorporated association. ^ 
 
 XXXII. Actions by or against certain county, town and municipal officers. 
 
 XXXIII. Actions and rights of action by and between joint debtors. 
 
 XXXIV. Action against usurper of an office or franchise. 
 
 XXXV. Miscellaneous actions on behalf of the people. 
 
American Electrical Cases. 
 
 Containing all the important cases {excepting patent 
 cases) decided in the State and Federal Courts of the 
 United States on subjects relating to the Electric Rail- 
 way, Telegraph, Telephone, Electric Light and Power 
 and all other practical uses of electricity. 
 
 The importance of keeping in touch with the growth and development 
 of the law of electricity can hardly be over-estimated, and the lawyer in 
 general practice desiring to keep abreast of the times cannot afford to be 
 without the "American Electrical Cases." — Ohio Legal News. 
 
 These reports are of the greatest value to every lawyer of the present 
 age of electricity. The wide scope of these volumes makes them of 
 unusual merit — Albany Law Journal. 
 
 * * * This is the most important addition to legal literature on a 
 subject of great and growing importance. * * * The subject of 
 electricity has already provoked much litigation, which will necessarily in- 
 crease as the uses of electricity become more general, so that the impor- 
 tance of having the collected cases, as above, becomes at once apparent— 
 Western Reserve Law Journal. 
 
 I have given Vol. i " American Electrical Cases " a careful examination, 
 and as the result of my examination heartily commend it to the bench and 
 bar. — Hon. Byron K. Elliott (late Chief Justice of the Supreme Court of In- 
 diana) in Law Book News. 
 
 Nowhere else can one find the law of the telegraph and the street railway 
 so conveniently set forth. — Harvard Law Review. 
 
 This is the most valuable series of cases for active lawyers that has 
 appeared within recent years. 
 
 So long as the telegraph was the sole instrument which employed the 
 electric current, the law of electricity did not develop to any marked 
 extent ; but the legal questions growing out of the many practical applica- 
 tions of electricity during the last few years have resulted in a very rapid 
 increase in the number of judicial decisions in this department of law. It 
 is to keep the profession in touch with these decisions that the current 
 series of cases has been projected. 
 
 The opinions are printed exactly as they were delivered, without addi- 
 tion or excision. The annotations are carefully arranged, comprehensive, 
 and do not suggest any evidence of " padding." A general note at the end 
 of the volume contains memoranda of cases not selected for reprinting in 
 full. — New York Law Review. 
 
 Attorneys for electrical interests will do well to possess these volumes. 
 Both the editor and the publisher have done their duties well, and a good 
 book is the result— Michigan Law Journal. 
 
You Should Not, 
 
 By Samuel H. Wandell of the New York Bar. 
 A book for lawyers, old and young, containing the 
 elements of legal ethics. It is a handsome little volume, 
 bound in attractive style. Price, $i.oo. 
 
 It presents the much-neglected subject of Legal Ethics in a concise, 
 novel and attractive form. 
 
 It contains wise maxims and precepts which should be applied to your 
 every-day life. 
 
 It teaches you to be honorable and upright in all the relations of life, 
 to deal justly by your clients and to be courteous and charitable towards 
 your professional brethren. 
 
 It shows the mistakes often made by lawyers when entering the bar, 
 and tells what should be avoided if you desire to stand well in your profes- 
 sion. 
 
 It is practical and commends itself to all persons of experience and 
 mature judgment It is a safe counselor and guide to the lawyer. 
 
 It is a code of " danger signals " for lawyers of all ages, showing the 
 pitfalls and quagmires into which so many have fallen. 
 
 It gives advice about " Yourself," " Your Business," " Your Office," 
 •'Your Clients," "Your Fees," "Your Associations," " Your Morals," and 
 " Your Health." 
 
 It tells you how to conduct yourself in court so as to make a favorable 
 impression upon the judge and the jury ; how to examine and cross- 
 examine witnesses ; how to deal with adverse and unwilling witnesses ; 
 how to win your case without resorting to the tricks of the " pettifogger." 
 
 It bristles with spicy pages, showing the weakness and foibles of 
 lawyers, the errors of judgment and fatal mistakes of the practitioner, and 
 warns you of the rocks and breakers which may wreck your craft in the 
 stormy seas of professional life. 
 
 It is original : nothing like it was ever written ; it is " keen as a razor, 
 " as fresh as new-mown hay ; " entertaining, instructive, elevating. You 
 will endorse this statement after reading it 
 
 It compiles valuable decisions as to the duties and liabilities of attorneys ; 
 illustrates the nature and history of the legal profession, and is filled with 
 sound, common-sense advice to lawyers. 
 
 It aims to educate the members of the bar, to encourage them to attain 
 to high ideals and to show the disreputable practices which have so often 
 brought odium and disgrace upon the profession. It tells you what you 
 shoufd not do, points out the way to become a successful lawyer, an 
 esteemed member of society, and to preserve a spotless reputation. 
 
Dugan's Law and Practice for Justices of the Peace. 
 
 The Civil and Criminal Law and Practice before Justices of the Peace, 
 Police Justices and Magistrates, and in Justices' Courts and Courts of 
 Special Sessions under the Statutes, Code of Civil Procedure, Code of 
 Criminal Procedure and Penal Code of the State of New York. 
 
 The work contains special chapters embodying the General Mechanic 
 Lien Law, the Law of Evidence, and of Contracts, including Chattel Mort- 
 gages and Conditional Sales. 
 
 The Statutes of Limitations and Frauds are thoroughly treated. All the 
 statutes and constitutional provisions relating to Justices of the Peace are 
 included in it. It also contains a Full and Complete Set of Forms, both 
 Civil and Criminal, especially adapted for use, under the Statutes, by 
 Justices of the Peace. Also Forms of Pleadings. 
 
 The practice relating to Appeals from Judgments and Orders of Justices' 
 Courts, Courts of Special Sessions, Justices of the Peace and Magistrates is 
 pointed out with minuteness. 
 
 This work has been so arranged as to make the practice before such 
 courts and justices clear and simple. The chapters are so arranged that 
 they follow each other as the various steps in the action or proceeding are 
 taken. It is, in fact, a Library in itself for Justices of the Peace. A large 
 number of cases and decisions are cited, and in such a manner as to be 
 easily understood. 
 
 From The American Lawyer — * * * * * Numerous citations are made 
 from decisions of courts of last resort, to sustain the law as set forth in the 
 work. ***** The very full and complete manner in which the book 
 treats every subject adds greatly to its usefulness and value, and a book 
 destined to find much favor with the lawyer as well as its apparent neces- 
 sity to the justice of the peace. 
 
 The Albany Law Journal says ..***** Xhe book is a compilation of 
 the law and practice in both civil and criminal casesin the inferior courts of 
 the State of New York, each part, the civil and criminal, being separateljr and 
 fully treated. Practice on appeal is minutely treated and forms a consider- 
 able part of the work. The forms in both criminal and civil cases are very 
 numerous and carefully drawn. ***** The work should be found in 
 the hands of every justice of the peace and in the office of every active 
 practitioner in the State. 
 
 From The Albany Argus — All the law that is necessary a magistrate 
 presiding in Justices' Court or the lawyers practicing before him should 
 know is embodied in " Law and Practice in Justices Courts," with forms, 
 by Patrick C. Dugan. ***** The notes of cases under various sections 
 supply a digest on the law on all subjects likely to come before a justice of 
 the peace for decisions. ***** There is no recent digest of the common 
 law on these subjects, as enunciated by the courts of New York State, that 
 is so concise, so clear, and at the same time so complete as this. 
 
 DUGAN'S LAW AND PRACTICE, Justices' Courts, 2 vols $8.00 
 
 Same, the two volumes bound in one large book. 6. TO 
 
 THE CIVIL LAW AND PRACTICE, vol. 1 (separately) 4.00 
 
 CRIMINAL LAW AND PRACTICE, and PENAL CODE, vol. 2 * 
 
 (separately) 4.50 
 
 All are handsome volumes, bound in full sheep. 
 
Poor, InsaQity and State Charities Laws. 
 
 By Robert C. Gumming and Frank B. Gilbert 
 of tite Albany Bar, authors of" The Liquor Tax and 
 Hotel Law" " Vill^e Laws," etc., and assistants io the 
 Statutory Revision Commission. 
 
 It is a large ottavo volume, Fully Annotated, In- 
 dexed, etc. Bound in sheep. Price $5.00 net, or 
 $5.25 by express, prepaid on receipt of the amount. 
 
 Contains — The Poor Law, The Insanity Law, The State Charities L«iw, 
 and the Law relating to Bastardy Proceedings, the Support of Poor Persons 
 by Relatives, tJbe abandonment of wives and children by husbands and 
 fathers and the appointment of committees of the estate and persons of 
 lunatics, idiots, habitual drunkards and all other incompetent persons, and 
 also the special laws relating to powers and duties of the Department k& 
 Public Charities and Correction of the City of New York and the Board of 
 Corrections and Charities in the City of Brooklyn. 
 
 All these laws are Annotated with notes referring to the provisions of the 
 old law, which are superseded, and containing Citations of all Sie cases 
 decided under the old law, which are now applicable. 
 
 There are included parts of the Code of Criminal Procedure, relating to 
 the duties of poor officers in bastardy proceedings and proceedings to 
 compel the support of poor persons by relatives. 
 
 J9* The law relating to the appointment of committees of incompetent 
 persons such as lunatics, idiots uid habitual drunkards, and the powers 
 and duties of such committees, are fully set forth and carefully annotated. 
 
 All the forms to be used by superintendents of the poor of counties and 
 overseers of the poor of towns, in making the reports, giving the notices, 
 and taking the proceedings now required by law in administering the 
 affairs of their offices, are given in full. They will be found of incalculable 
 value. 
 
 Alt the rules and regulations adopted by the State Commission in 
 Lunacy, and a complete directory of the various state hospitals and chari- 
 table institutions are appended. 
 
 Lawyers, Physicians, Magistrates, Overseers of the Poor, Supervisors 
 and Town Clerks and others interested in the care and maintenance of the 
 poor, the insane and other incompetents will find this work of great value. 
 
 ci * * * The labor of compiling and arranging the material for the 
 book seems to have gone into the right hands. The book treats very fully 
 with the different conditions the unfortunates are placed in, their rights 
 and the care and disposition of their property, as well as the duties and 
 the powers of the officers and overseers of the poor, and others. The 
 citation of authorities is very full. The forms have been prepared with 
 much care, and cover most every case that will arise under the law. The 
 book is timely and very useful." — The American Lawyer. 
 
Liquor Tax and Hotel Laws. 
 
 By Robert C. Gumming and Frank B. Gilbert 
 of the Albany Bar, authors of the " Poor, Insanity and 
 State Charities Laws," " Village Laws." A Book for 
 Lawyers, Hotel Keepers and Liquor Dealers under the 
 Liquor Tax Law of i%<^6, with Forms and Annota- 
 tions. Bound in full sheep, price $2.50. 
 
 STATE OF NEW YORK, ) 
 
 Department of Excise, > 
 
 Henry H. Lyman, Commissioner. ) 
 
 Mr. Matthew Bender, Law Publisher, Albany, N. Y. : 
 
 Dear Sir — We have several copies of your publication of the Excise 
 Laws, arranged by Messrs. Camming & Gilbert, in use in this department. 
 I have occasion to refer to the work daily and find it all that could be 
 dSsired under the present law. The references seem to be accurate and 
 thorough and the book is made up on a sensible, well-arranged plan. 
 
 M. N. CLEMENT, 
 
 Deputy State Com'r of Excise. 
 
 STATE OF NEW YORK, j 
 Attorney-General's Office. ) 
 
 Matthew Bender, Albany, N. Y. : 
 
 Dear Sir — I am pleased to commend the compilation of the liquor 
 laws of this State by Gumming & Gilbert, and published by you. This 
 book has been of great assistance to me in all matters pertammg to the 
 liquor law, it is nicely arranged, and so far as I have been able to judge, 
 the citations are both exhaustive and correct 
 Yours very truly, 
 
 FRANK M. PARSONS, 
 
 Deputy Attorney-General. 
 
 GUGGENHEIMER, UNTERMYER & MARSHALL, j 
 No. 30 Broad Street. ) 
 
 Gentlemen — Your book on Excise and Hotel Laws has recently come 
 under my observation, at a time when I had occasion to put it to the most 
 practical test It proved to be of the highest utility, and I take this oppor- 
 tunity of expressmg my recognition of the work that you have so well 
 performed. Very truly yours, 
 
 LOUIS MARSHALL. 
 
 GRAND UNION HOTEL, ) 
 
 Opposite Grand Central Station, > 
 
 Ford & Company, Proprietors. ) 
 
 Gentlemen — Your recent book dealing with the Excise Laws and con- 
 taining the different laws pertaining to the rights, duties and liabilities of 
 innkeepers, has been received. 
 
 This work is one which will undoubtedly be of great interest and use to 
 hotel-keepers throughout the state, and I am very glad to get it, and think 
 a copy should be in the hands of every hotel man. 
 
 Yours respectfully, 
 
 SIMEON FORD, 
 Secretary N. Y. City Hotel Association. 
 
The Law of Taxable Transfers. 
 
 By H. NOYES Greene, of the Troy Bar, author of 
 "Practice Time Table." It is a handy little volume 
 for the busy lawyer, fully annotated with a complete 
 set of Forms. Handsomely printed and bound in cloth 
 with leather back. Price, $1.50. 
 
 The Law of Taxable Transfers, State of New York, being Article X 
 of the General Tax Law of 1896, which amended and re-enacted the 
 various statutes of the State of New York relating to Collateral 
 Inheritance and Legacy Taxes. Carefully edited with notes of cases 
 from the earliest down to the present time. 
 
 This new work contains the Important Amendments of 1897, the 
 very latest Decisions of the Courts and all auxiliary and local statutes 
 on the subject. 
 
 It contains a full and complete set of Forms, and is the only work 
 of the kind up to date. 
 
Gumming and Gilbert's Village Law. 
 
 The Village Law of i^g7, The General Municipal 
 Law, The Statutory Construction Law, and the Pro- 
 visions of the Public Health Law, T/te Labor Law of 
 1897, The Railroad Law, Town Law, Transportation 
 Corporations Law, and all other General Laws directly 
 affecting Village affairs. 
 
 It is a practical work for Village Officers and others 
 interested in the administration of Village affairs. 
 Contains 7,yo pages bound in sheep. Price, %%.oo. 
 
 The new law furnishes a complete scheme of government for Villages 
 now subject to either the Act of 1847 or the Act of 18^0. 
 
 It also applies to Villages having special charters, in so far as it is not 
 inconsistent with such charters. 
 
 It supersedes and repeals the General Act of 1870, the Water Act of 1875, 
 the Sewer Act of 1889, and all other general legisution relatiti£ to Villages, 
 including the laws relating to Village Police Justices, Fire Departments, 
 Finances, Cemeteries, etc. 
 
 It Oomltains — 
 
 A FULL AND COMPLETE SET OF FORMS. 
 
 The full text of the new law. 
 
 The text of other laws of the State applying directly to Villages as muni- 
 cipal Corporations. 
 
 Copious notes indicating the changes in the existing law affected by the 
 revision. 
 
 Tables indicating the disposition of the old law and the source of the 
 new. 
 
 Citations to decisions of the courts which continue in force under the 
 modified statutes. 
 
 The Special Report of the Revision Commission relating to Villages. 
 
 The NOTES and ANNOTATIONS are VERY FULL and COMPLETE 
 and are much more numerous than in any other work. We invite com- 
 parison. 
 
 It contains more SUBJECT MATTER and more FORMS than any 
 other work on the subject. 
 
 "Like all the works of CUMMING & GILBERT, this book is carefully 
 edited." — Albany Law Journal. 
 
 "I will say from the little time that I have had to examine the work that 
 I am very much pleased with it, as it is a far better work than I have had 
 heretofore." CHAS. LATT, 
 
 Village Clerk. 
 
Greene's Practice Time Table. 
 
 By H. NOYES Greene, author of " The Law of 
 Taxable Transfers." A handy little volume for the 
 busy lawyer's desk, containing in a systematic alpha- 
 betical arrangement the times within which each step 
 in the practice of the law is required to be taken. It 
 is a handsome book, bound in cloth with leather back. 
 Price, $1.50. 
 
 It embraces the Code of Civil Procedure, The Code of Criminal Proced- 
 ure, All the Court Rules. The General Assignment Act, the Mechanic's 
 Lien Acts, the Acts relating to Receivers, the New York City Consolida- 
 tion Act and Other General Laws regulating practice in the different courts 
 of the State. 
 
 In reality it is an Index and Digest of the Codes and Laws of Practice. 
 
 This Book will prove an invaluable aid to the lawyer in his every-day 
 practice. 
 
 It is a time-saver. Instead of searching through a large number of 
 sections of the Code or Court Rules in order to refresh the memory, a 
 moment's glance at Greene's Practice Time Table will be sufficient. 
 
 It is a convenient and necessary book. Once in use, always kept at the 
 lawyer's right hand for daily reference. Small and compact in size ; cheap 
 in price. Examine and you will purchase it. 
 
 " I am much oleased with the Practice Time Table, and consider it a 
 
 valuable acquisition to my office." 
 
 JOHN W. LYON, 
 
 Port Jervis, N. Y. 
 
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