X.

SURROGATE'S NOTICE.

SURROGATE'S COURT,

CITY AND COUNTY OF NEW YORK.

IN THE MATTER OF THE ESTATE

of

Deceased.

You are hereby notified that at the Surrogate's Court of the city and county of New York, to be held on the

18

day of

day of

, assess and

at 10.30 A. M., at the County Court House, in the city of New York, I shall, from the return and report of the appraiser filed herein on the , 18 fix the cash value of all such interest, estate, annuity, legacy or property as you and each of you are given, or entitled to receive from or out of the estate left by the said , deceased, and the amount of the tax to which the same is liable under Chapter 483 of the Laws of 1885 and the acts amendatory thereof and supplemental thereto.

Το

Dated New York,

18

, Surrogate.

On reading and filing the report of

herein, and after hearing

18 >

Surrogate.

Decree Assessing

and

Fixing Collateral Inheritance Tax.

in support of said report, and

in opposition thereto, ORDERED, First. The said report is in all respects confirmed.

Second. The cash value at this date of the property mentioned and described in said report, which is subject to the payment of the tax imposed by the law taxing gifts, legacies, and collateral inheritances is as follows;

Third. That the tax to which the said property and interests are liable is as follows, viz.: 1

In a proceeding brought by the district attorney to compel payment, it is considered that the decree should contain some specific direction on the part of the legatee, executor or administrator to pay the tax ascertained to be due, together with the costs of the proceeding.

INDEX.

[References are to pages.]

ACADEMIES, exemption of, 45.

ACCELERATION, between remainderman and life tenant, 159.
ACCOUNTING, when district attorney proper party upon, 197,

222.

not entitled to collect tax on, 197.

when executor protected upon for taxes paid for infant,
213.

ACTION OF DEBT. See REMEDY AND PRACTICE; Debt.
ACTIONS. See REMEDY AND PRACTICE.

ACTS, constitutional objections to title of, 25, 240, notes.
exemptions to be by general or special, 51, 52, 53.
See STATUTES.

ACTS OF CONGRESS, succession and legacy tax under, 12.
rate of tax under, 12.

exemptions under, 9, 12, 74.

repeal of, 12, 241, 242.

effect of saving clause in repealing act, 242.
See CONGRESS.

ADMINISTRATION, State power to tax during, 30.
right to tax when there is a new, 85.

effect upon State of neglect to administer upon estate,

231.

ADMINISTRATOR, duties of, in Pennsylvania, 204, note.

rules as to payment of tax by, in Pennsylvania, 204.
when not to pay tax out of personalty, 204.

may sell property to pay tax, 200.

to deduct tax from legacy, 200, 201.

to give bond to pay tax, 200.

cannot deliver legacy until tax collected, 200.

when not liable for tax upon foreign real estate, 202,

203, 212.

ADMINISTRATOR-continued.

entitled to notice of appraisement, 201.
may procure appointment of appraiser, 201.
proceeding of, to have property assessed, 222.
effect of decree made in proceedings by, 223.
appeal of, from appraiser's report, 226.

liability of heirs to, 205.

liability of, as to legatees, &c., 162, 209.

liability of, in action at law by county treasurer, 218.

liable for tax until paid, 199.

personal liability of, 204, et seq.

personal liability of in Pennsylvania, 206.

personal liability of, under New York statute, 206, 210,

218.

liability of, under acts of Congress, 205.

liability under English statutes, 204, 217.

when personally liable for costs, 218.
when chargeable with penalty, 206.
when relieved from penalty, 234, et seq.
contempt proceedings against, &c., 194.

foreign, liability of, for tax, 202.

foreign, when liable for stock transferred, 203.

ADOPTED CHILDREN liable unless expressly exempted, 65,

239.

effect of statutes giving right to inherit, 67.

exemption of, in New York and Connecticut, 43, 65,

et seq.

when statute exempting not retroactive, 45, note, 66, 238,

239.

exemption of, by retroactive statute in New York, 66, 240.
effect of amendatory statute upon decree taxing, 194.
descendants of, when liable, 43, 48, 66, note, 241, note.
when parent by nature as heir of, exempt, 67.
method of adoption in New York, 67.
See EXEMPTIONS.

ADOPTED and illegitimate children, 65-69.

See ILLEGITIMATE CHILdren.

ADOPTION, method of, in New York, 67.

AGENTS of State, executors, &c., deemed, 217.

ALIENS, power of State to tax property of, 71-77.

when not taxable under legacy act in England, 83.
taxation of, under succession duty act, 84.

when estopped as devisee from setting up defense of, 220.
See NON-RESIDENT DECEDENTS; FOREIGNERS.

ALMS HOUSE defined, 56-59.

institutions exacting fee or reward when not, 58-60, 61.
exemption of, 44, 46, 49, 54, 56.

See EXEMPTIONS.

AMERICAN STATUTES, enumeration of, 11.

policy of, 13.

exemptions under, compared with English acts, 13.
AMENDATORY STATUTES, how construed, 45, note, 238.
when they take effect, 239.

effect of, upon taxes due, 66, 239.

when not retroactive, 238.

See REMEDY AND PRACTICE; STATUTES.
ANCESTOR of husband or wife, exemption of, 49.
ANIMALS, societies to protect, exemption of, 44, 49.
ANNUITIES, liability of, to tax, 152, 154.
appraisement of, 121, 123.

duty of appraiser as to, 114, 115.

valuation of, under English acts, 8.

when general estate to bear tax upon, 210.
contingent when appraisable, 124, 146.

contingent tax upon, 154, 168.

ANTICIPATION of payment of tax by remainderman, rule as
to, 136, 137.

APPEAL, remedy of, when afforded, 225.

power of United States Supreme Court to review by,
225, note.

from assessment, security on, 226.

when none allowed from appraisement, 146.

when record to show prima facie error, 146, note, 226.

when payment of tax no bar to, on part of State, 147.

of heir when tax on real estate, 226.

findings of fact on, 226, note.

when question of restitution not considered on, 227.
who to be made parties upon, 227.

when right of begins to run, 147.