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County Treasurers to Act in Certain Counties.

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shall embrace more than one subject and that shall be expressed in the title." Matter of Wallace, 71 App. Div. 284, 75 N. Y. S. 838.

449. County Treasurers to Act as Appraiser in Certain CounChapter 173, Laws 1901, Is Constitutional.

ties

The Act of 1901, providing for the appointment of salaried appraisers in certain counties, also provided that in all other counties of the State the surrogate shall direct the county treasurer to make the appraisement. It further provided that the act should take effect April 1, 1901, except that salaried appraisers in the counties of Albany, Queens, Suffolk, Westchester, Dutchess, Monroe, Oneida, Onondaga, Orange, Richmond, and Rensselaer shall not be appointed before January 1, 1902, and until such time such counties shall be deemed counties in which the office of appraiser is not salaried under the provisions of this act. This necessitated the surrogates of the counties named to refer all appraisals in their counties between April 1 and December 31, 1901, to the county treasurers, same as in the other counties of the State. rogate of Westchester county, in the Matter of Fuller, 34 Misc. Rep. 750, 70 N. Y. S. 1050, held that the county treasurer could not act as appraiser, as the act was unconstitutional. The Appellate Division reversed the surrogate, holding that the county treasurer may lawfully fix the market value of property subject to the transfer tax, and that the act authorizing him to do so was constitutional. Matter of Fuller, 62 App. Div. 428, 71 N. Y. S. 40.

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CHAPTER XIII.

PROCEEDINGS BY APPRAISERS, § 230, TAX LAW.

(For particular reference to proceedings in the appraisal of the estates of nonresident decedents, see Chapter VII.)

450. Proceedings by appraisers.

451. Duty of surrogate to appoint

an appraiser is imperative surrogate's discretion.

452. Character of the law. 453. Construction of the act. 454. When appraiser to be appointed.

455. Who can make the application.

456. Application of State Comp. troller on information and belief as to taxable property.

457. State Comptroller's right to an appraisal.

458. Where property is in several counties. 459. Appraisal of interest

postponed.

- when

460. What statute controls proceedings.

461. Notice of appraisal. 462. Notice held sufficient under Act of 1887.

463. People—interested part under Act of 1835.

464. Surrogate may be compelled by mandamus to order appraisal of estates.

465. The duties of an appraiser are of a quasi-judicial character.

466. Hearings before appraiser. 467. Amount of estate must be proved to warrant assessment.

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leaves no known heir or next of kin.

470. Report of appraiser. 471. What report should show. 472. What report should contain. 473. Competency of witness. 474. Testimony of legatee. 475. Nonresident executor - when not obliged to testify. 476. Witness refusing to answer material question liable for contempt.

477. Basis of value.

478. Increase of property- not to be appraised.

479. Appraisal of residuary estate when part thereof is subject to appointment. 480. Procedure in appraising trust fund passing by exercise of a power of appointment. 481. Procedure where part of decedent's property was administered upon in another State and such decedent was subsequently, and while proceedings were pending here, declared a resident of this State. 482. Effect of failure to tax known property.

483. When omission to tax life es

tate amounts to an express reservation thereof.

Section 230, Tax Law.

484. When failure to tax remainder does not bar subsequent proceedings therefor.

485. Burden of proof.

486. Appraiser must take proof of adoption.

487. May report as to date of decedent's death.

488. Evidence as to declaration of testator.

489. Surrogate may return report to appraiser.

490. Should vacate order when report defective.

491. When second appraisal cannot be had.

492. Second appraisal

cannot

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§ 230

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515. Notes or claims in litigation. 516. Disputed claims not ap

praised at face value.

517. Worthless account excluded. 518. Evidence of value of real estate.

519. Error for appraiser to value real property greater than shown by evidence. 520. Real property impressed with a resulting trust when not to be appraised.

521. Procedure where executors were given residuary estate to divide among American charities.

522. Where claim is made to onehalf of a decedent's estate taxation thereof will be reserved.

523. Where life estate is adeemed

the property should be

§ 230

Proceedings by Appraisers.

taxed as part of the resid-
uary estate.

524. Appraisal of sum given to

persons taxable at differ

ent rates for care of in-
valid.

525. When the value of each in-
terest should be deter-
mined and the tax assessed
against such beneficiary in-
dividually.

526. When tax on conditional
transfers should be as-

sessed against the exec-
utors.

527. When tax on contingent in-
terests to be assessed
against the trustee.

528. Undetermined interest in a
deceased brother's estate
how appraised.
529. When will directs debts due
the estate to be deducted
from share of legatee.

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450. Proceedings by Appraisers.

[§ 230, Tax Law.] In each county in which the office of appraiser is not salaried the county treasurer shall act as appraiser.1 The surrogate, either upon his own motion, or upon the application of any interested person, including the state comptroller, shall by order direct the person or one of the persons appointed pursuant to section two hundred and twenty-nine of this article in counties in which the office of appraiser is salaried, and in other counties, the county treasurer, to fix the

Section

1. Chap. 173, Laws 1901-in effect April 1 of that year. 230 first provided for the county treasurer to act as appraiser in the counties where the appraisers are not salaried.

2. Chap. 284, Laws 1897-in effect April 16 of that year. Section 230 first made State Comptroller an interested party to institute proceedings.

Section 230, Tax Law.

§ 230

fair market value of property of persons whose estates shall be subject to the payment of any tax imposed by this article.

Every such appraiser shall forthwith give notice by mail to all persons known to have a claim or interest in the property to be appraised, including the state comptroller, and to such persons as the surrogate 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 compel the attendance of witnesses before him and to take the evidence of such witnesses under oath concerning such property and the value thereof; and he shall make report thereof and of such value in writing, to the said surrogate, together with the depositions of the witnesses examined, and such other facts in relation thereto and to said matter as the surrogate may order or require. Every appraiser, except in the counties in which the office of appraiser is salaried, for which provision is hereinbefore made, shall be paid by the state comptroller, and after the audit of said state comptroller,

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3. Chap. 483, Laws 1885-in effect June 30 of that year. Section 13 provided that in order to find the value of the property subject to tax, the surrogate on the application of any interested party or upon his own motion shall appoint some competent person to act as ap praiser, etc.

By Chap. 399, Laws 1892-in effect May 1 of that year. Section 11 included the county treasurer or the comptroller of the city of New York as interested parties who could apply for the appointment of an appraiser, and this provision was continued in chapter 908, Laws 1896. In 1897, county treasurer and the city comptroller were omitted as interested parties and the State Comptroller substituted in their place.

4. Chap. 167, Laws 1892- - in effect March 19 of that year.Amended section 13 of the Act of 1885, so that the appraiser "by leave of the surrogate" can compel the attendance of witnesses by subpoena. By Chap. 399, Laws 1892-in effect May 1 of that year. Section 12, the appraisers could subpoena witnesses without obtaining leave of surrogate to do so.

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5. Chap. 167, Laws 1892-in effect March 19 of that year.Amended section 13 of the Act of 1885, authorizing appraisers to take the evidence of witnesses under oath.

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Section

6. Chap. 483, Laws 1885-in effect June 30 of that year. 13 provided that the appraiser should make a report of his appraisal in writing to the surrogate, etc.

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