ORDERED, that a citation issue herein in accordance with the prayer of said petition. The People of the State of New York, by the Grace of God, free and independent. To 18 at SEND GREETING: You and each of you are hereby cited and required personally to be and appear in the Court of the Surrogate of the city and county of New York, at the County Court House, in said city, on the day of o'clock in the noon, to show cause why the tax imposed by Chapter 483 of the Laws of 1885, of the State of New York, as amended by Chapter 713 of the Laws of 1887, should not be paid on property passing to you under the ceased, proved herein by decree entered the 18 and why such property should not be appraised according to law, if necessary for that purpose. will of day of de And such of you hereby cited as are under the age of twentyone 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. In Testimony Whereof, we have caused the Seal of the Surrogate's Court to be hereunto affixed. pointment of some competent person as appraiser, under and in pursuance of the law to tax gifts, legacies and collateral inheritances in certain cases, it is ORDERED, That such appraiser. , Esq., be and he hereby is appointed It is further ordered that said appraiser shall give the notice. required by said law in the manner and at the time therein set forth (and said notice shall be days) to the following per sons and to all other persons known to have or claim an interest in the property of the decedent named in the above entitled proceeding, subject to the payment of said tax, viz.: [Here take in names of persons to be served with notices.] VI. NOTICE OF APPRAISEMENT. SURROGATE'S COURT, COUNTY OF NEW York. IN THE MATTER OF THE APPRAISAL, UNDER THE COLLATERAL INHER- ERTY OF Deceased. You will please to take notice that, by virtue of an order of Hon. Surrogate of the county of New York, made and dated day of the 1890, and pursuant to the provisions of Chapter 483, Laws of the State of New York, passed on the 10th day of June, 1885, and as amended by Chapter 713 of the Laws of 1887, entitled "An Act to Tax Gifts, Legacies, and Collateral Inheritances in certain cases," I shall, on the , 18 at at the office of o'clock in the No. day of noon of that day, street, in the city of New York, proceed to appraise at its fair market value, all the property of said deceased, late of said city, passing by his 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. Dear Sir:-In pursuance of Chapter 483, Laws of 1885, as amended by Chapter 713 Laws of 1887, you are hereby requested to determine and ascertain the values of the following estates, annuities and interests. Name. Age. Legacy or Estate. Value or Amount. SUPERINTENDENT'S REPORT. In re Chapter 483 L. 1885, as amended by ch. 713 L. 1887. IX. APPRAISER'S REPORT.' SURROGATE'S COURT, COUNTY OF NEW YORK. IN THE MATTER OF THE APPRAISAL, of Deceased. To the Surrogate's Court, County of New York. day of I, the undersigned, who was, by an order, made and entered on the 18 appointed appraiser, under and in pursuance of the law to tax gifts, legacies and collateral inheritances in certain cases, a certified copy of which order is hereto attached, respectfully report: First. That forthwith after my said appointment I gave notice by mail, postage prepaid, to all persons known to have or claim an interest in all property subject to the tax imposed by said law, and to the following named persons, being those named by the surrogate in the said order, of the time and place I would appraise the property of , deceased, subject to the payment of said tax; a true copy of said notice is also hereto attached, viz.: [Here take in names of all persons entitled to notice and notified.] Second. I further report, that at the time and place in said notice stated, to wit, on the 18 at No. day of , , in the city of New York, and at other and subsequent times and at divers places, I appraised all the property of said deceased, now subject to the payment of said tax, at its fair market value, as follows, to wit:2 1 This form was used in the Matter of Minturn, N. Y. Law Jour. July 18, 1890, and is given more in detail for its practical use. This clause should contain a minute description of the property appraised, name of owner or person interested therein, and his post-office address, and the fair market value of such property. A legacy in cash of $5,000 payable on the death of decedent's wife who, at the time of his death, was of the age of 78 years and 7 months, the present value of said sum of $5,000 being $4,166.66 bequeathed to [giving in succession the name of each legatee, and particulars as to estate taken under the will, or by law in cases of intestacy]. the testator, by his will, among other things, directs his executors on the death of his wife to pay out of his residuary estate certain sums of money to individuals therein named; and in case of the death of any said persons before his wife, or before he or she shall become entitled to said sum of money, then such sum is to be paid to the issue of the one so dying, and failing such issue, becomes part of the residue of the estate of decedent which, under his will is bequeathed to his son and who, if he should predecease decedent's wife has a power of appointment, by a will, of such residue. The names of such persons together with sums respectively bequeathed to them and the present values thereof at the time of decedent's death are as follows: In the event of any of said persons or their issue becoming entitled to such property above mentioned, the present cash values thereof as above appraised will then become subject to the payment of the tax imposed by said act, but the liability to such payment cannot now be determined. The following are the appearances before the appraiser: The executors, by , attorneys, who object to any appraisal of the property passing to the corporations mentioned in the will, on the ground that the life tenant (decedent's wife) is not dead, and that the tax, if any, on said property is not payable until after her death; and also that the legacies to individuals named in the will, and payable on the death of decedent's wife, cannot now be taxed on the ground that such persons may never become entitled thereto, and which cannot be determined until the death of the life-tenant, &c. All of which is respectfully submitted. 18 , Appraiser. |