to said tax that may arise affecting any devise, legacy or inheritance under this act subject to appeal as in other cases, and the State treasurer shall represent the interests of the State in any such proceedings.

§ 14. The judge of each probate district shall, as often as once in six months, render to the State treasurer a statement of the property within the jurisdiction of his court that has become subject to such tax during such period, the number and amount of such taxes as will accrue during the next six months, so far as the same can be ascertained from the probate records, and the number and amount of such taxes as are due and unpaid.

Statements

to be rendered the

treasurer by probate judges.

§ 15. The fees of courts of probate for the duties required of Probate fees. them by this act shall be for each order, appointment, decree, judgment or approval of inventory or report required hereunder, one dollar; for the filing and endorsement of each paper, and for copies of records, the fees that are now allowed by law for the And the administrators, executors, trustees or other persons paying said tax shall be entitled to deduct the amount of all such fees paid to the court of probate from the amount of said tax to be paid to the treasurer of the State.

same.

16. No final settlement of the account of any executor, administrator or trustee, shall be accepted or allowed by any court of probate unless it shall show, and the judge of said court shall find, that all taxes imposed by the provisions of this act, upon any property or interest therein belonging to the estate to be settled by said account, shall have been paid, and the receipt of the treasurer of the State for such tax shall be the proper voucher for such payment.

Final settle

ment of estate

not to be allow

ed until.

§ 17. In the foregoing act the word "person shall be con- Definitions. strued to include the plural as well as the singular, and artificial as well as natural persons; the word "property" shall be construed to include both real and personal estate, and any forms of interest therein whatsoever, including annuities; and the words "charitable purpose" shall be construed to include gifts to any educational, benevolent, ecclesiastical, or missionary corporation, association or object.

Approved June 5, 1889.

FORMS

FOR USE UNDER NEW YORK STATUTE.'

I.

PETITION OF DISTRICT ATTORNEY.

To the Surrogate's Court of the City and County of

I. That your petitioner is the district attorney of the city and county of

IV. That said decedent died seized or possessed of property within this State or subject to its laws, and the value of which was not less than the sum of five hundred dollars.

V. That by certain of said property of said decedent thereupon passed to the following persons: [names of heirs, &c.]. VI. That none of the persons designated in the foregoing paragraph, No. V of this petition, stood in the relation to the deceased of a father, mother, husband, wife, child, brother, sister, wife or widow of a son, husband of a daughter, a child adopted as such in conformity with the laws of this State, a person to whom said deceased, for not less than ten years prior to his death, stood in the mutually acknowledged relation of a parent nor a lineal descendant of said deceased, born in lawful wedlock.

1 Most of the forms here given were adopted by Surrogate Ransom, and some of them will be found reported in Matter of Astor, 6 Dem. 419. They may be changed to suit the circumstances of particular cases.

VII. That the property so passing or some part thereof is subject to the tax imposed by Chapter 483 of the Laws of this State, passed June 10th, 1885, entitled "An Act to tax gifts, legacies, and collateral inheritances in certain cases," and Chapter 713 of the Laws of 1887, amending the same.

The foregoing allegations are made on information and belief.

VIII. Your petitioner further shows that the comptroller [or, county treasurer] of the city and county of has notified your petitioner in writing of the refusal or neglect of the person interested in said property to pay the same, and that no part of said tax has been paid, and your petitioner has probable cause to believe that the same still remains due and unpaid,

WHEREFORE, your petitioner prays that a citation issue herein to the persons designated in paragraph V hereof, and to said citing them to appear before this court on a day to be designated therein, and show cause why the tax under the act aforesaid should not be paid, and said property be appraised if necessary for that purpose.

CITY AND COUNTY OF NEW YORK.

}

SS.

, being duly sworn, says, that he has read the foregoing petition and knows the contents thereof, and that the same is true to the knowledge of deponent, 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.

and as such is a person inter

ested in the estate of the above named decedent.

Second. That the said decedent departed this life on the and that he was a resident [or, non-resident]

day of

of this State.

in

day of

Third. That said decedent left a last will and testament, which was on the duly admitted to probate, and that are the executors of said will and their post-office addresses are:

Fourth. That, as your petitioner is informed and believes, the property of said decedent, passing by said will, or some portion thereof, or some interest therein, is subject to the payment of the tax imposed by the law to tax gifts, legacies and collateral inheritances in certain cases.

Fifth. That all the persons who are interested in said estate and who are entitled to notice of all proceedings herein, including the comptroller of the city of New York [or, county treasurer], and their post-office addresses, are as follows, viz.:

WHEREFORE, your petitioner prays that you will appoint some competent person as appraiser as provided by law.

And your petitioner will ever pray.1