the tax imposed by the law in relation to taxable transfers of property.

Fifth. That all persons who are interested in said estate and who are entitled to notice of all proceedings herein, and their postoffice addresses, are as follows:

Controller, Albany, N. Y.

That all the above named are of full age and sound mind, except ....

Wherefore your petitioner prays that you will designate an appraiser, as provided by law.

Dated,

County of

}

SS.:

Petitioner.

being duly sworn, deposes and says: That..he is the petitioner herein; that..he has read the foregoing petition subscribed by h.. and knows the contents thereof; that the same is true to h.. 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

......

§ 341. Petition for Appointment of Appraiser in Estate of Nonresident Decedent.

Surrogate's Court,

In the Matter of the Transfer Tax

Upon the Estate of

County.

Deceased.

To the Surrogate's Court:

The petition of ..... ... respectfully shows:

First. That he is the Controller of the State of New York. Upon information and belief:

Second. That on or about the ...... day of

then residing without the State of New York, was seised and possessed of property in the County of and State of New York subject to taxation under the Act in relation to Taxable Transfers of Property to the value and upwards of ten thousand dollars ($10,000), and

that on the said ...... day of .............. departed this life.

〃

State of

the said decedent

.....

Court by the

Third. That said decedent made a last Will and Testament, which was thereafter and on or about the ...... day of duly admitted to probate by the of the County of .... terms of which said decedent appointed.. Fourth. That said property, or some part thereof, is subject to the Act in relation to Taxable Transfers of Property; that no payment of such tax has been made, and that no proceeding has been brought to fix and determine the same by the representatives of said decedent, although said property has been, or is about to be, removed from the State of New York without the payment of said tax.

That no application for letters, ancillary or otherwise, has been made by the representatives of said decedent in

County.

Fifth. That all the persons who are interested in said estate and who are entitled to notice of all proceedings, and their addresses, are as follows:

Controller, Albany, N. Y.

Wherefore, your petitioner prays for the appointment of some competent person as appraiser, as provided by law. Dated, Albany, N. Y.

Note: Verification same as for resident petition.

§ 342. Order Appointing Appraiser.

At a Surrogate's Court, held in and for the County of ..., at the County Courthouse in the

...

of

on-the

Present: Hon.

In the Matter of the Transfer Tax

Upon the Estate of

Deceased.

day of

Surrogate.

On reading and filing the petition of .....

of said de

cedent, I do hereby, pursuant to the requirement of Chapter 658 of the Laws of 19..., direct ...

Esq., to fix the

fair market value of the property which was of the above

named decedent and which is subject to the payment of any tax imposed by Article X, Chapter 908, Laws of 19..., and the Acts amendatory thereof and supplemental thereto.

§ 343. Oath of Appraiser.

Surrogate's Court,

In the Matter of the Transfer Tax

Upon the Estate of

County.

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 ...

under and in pursuance 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 .... day of

......

§ 344. Appraiser's Notice of Hearing. Surrogate's Court, County of

In the Matter of the Transfer Tax

Upon the Estate of

.....

Deceased.

You will please to take notice that, by virtue of an order of Hon.

.....

Surrogate of the County of made and dated the ...... day of ... 19..., and pursuant to provisions of Chapter 908 of the Laws of 19..., relating to Taxable Transfers of property, and the acts amendatory thereof, I shall on the

day of noon of ., proceed to approperty of said passing by h..

......

o'clock in the in the

last Will and Testament (or by the Intestate Laws of the

State of New York), which is subject to the payment of the tax imposed by the said Act and the Acts amendatory thereof.

And such of you as are hereby notified 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.

Appraiser.

Το

19...

§ 345. Affidavit of Mailing of Notice of Hearing.

being duly sworn, says,

that he is over eighteen years of age, and that on the day of 19..., he deposited in the postoffice, at a copy of the foregoing notice, contained in securely closed post-paid wrappers, directed to each of the above-mentioned persons, respectively, at the address set opposite their names, being all the persons known to have or claim an interest in the property passing by the will of or by the Intestate Laws of this State, which is subject to the payment of the tax imposed by the said acts.

Sworn to before me, this

19...

§ 346. Subpoena of Appraiser.

The People of the State of New York, to..

Greeting:

We command you, That all business and excuses being laid aside, you and each of you appear and attend at

on the o'clock, in the

...... ....

.... day

noon,

before the undersigned, heretofore duly designated by the Hon. ... Surrogate of the County of ... under the Transfer Tax Acts as Appraiser, in a certain proceeding now pending in the Surrogate's Court for the County of .. entitled "In the matter of the Appraisal under the Transfer Tax Acts of the property of deceased," to testify what you and each of you

may know concerning the estate of the said decedent, on the part of (the Controller of the State of New York), and that you bring with you and then and there produce at the time and place aforesaid

and for a failure to attend, you will be deemed guilty of a contempt of Court, and liable to pay all loss and damages sustained thereby to the party aggrieved, and forfeit Fifty Dollars in addition thereto.

§ 347. Request to Superintendent of Insurance.
Chambers of the Surrogate's Court,

Estate of

County of

.....

Deceased.

Date of death ...

Dear Sir: In pursuance of Chapter 483, Laws of 19..., and the acts amendatory thereof and supplemental thereto, you are hereby requested to determine and ascertain the values of the following Estates, Annuities and Interests.