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FORMS.

MEMORANDUM

Suggested by the Appraisers of New York County in Preparing Affidavits to be Used upon Appraisals.

Date of death.

Residence at time of death. If nonresident, whether decedent was ever a resident of the State of New York, and if so, when.

If will was probated without the State annex a certified copy thereof, or a copy with proof that the same is a true copy. Also state when and where said will was probated, and date when letters were issued, and to whom.

Names and addresses of executors or administrators.

Personal property itemized, setting forth par and market value of each item at date of decedent's death, and how the value thereof was ascertained.

State specifically whether decedent died possessed of any silverware, jewelry, household furniture, personal effects, statuary, works of art, paintings, pictures, books, bric-a-brac, horses, carriages, etc.

If assets include stocks or bonds, describe the same as follows:

100 shares Erie R. R. common stock, par value $100, at 124. $1,275 00 One $1,000 bond, Chicago & Northwestern R. R., extension, 4's, due 1926, at 1081⁄2

1,085 00

If there are unlisted securities give capitalization, nature of business, itemized statement of assets, values thereof, itemized statement of liabilities, dividends paid, amount of surplus, and date of maturity, with such other facts as may be pertinent, affecting their value.

State whether decedent died possessed of mortgages or promissory notes, or deposits in trust companies, and if so, itemize them and give the interest accrued thereon at date of death.

Deposits in savings banks should include interest to last interest day preceding date of death.

State whether there are any claims due and owing decedent, and if so, the nature thereof; if worth less than their face value, state particularly and in detail the reasons for their depreciation.

State whether decedent had any life insurance; or interest in any estate, and if so, state the amount fully and in detail.

State whether any reversion fell in by reason of decedent's death. If decedent left any interest in any copartnership or business, state fully, in itemized form, the assets and liabilities of the same as shown by the books for several years preceding his death.

If the decedent be a nonresident, state, in itemized form, the value of the personal and real property within the State of New York, including shares of stock of corporations of the State of New York, and the gross value of the entire personal estate wherever situated.

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State whether decedent made any transfer or conveyance of real or personal property prior to death in contemplation of death, or to take effect at or after death. If so, what property and of what value.

State whether decedent was given power of disposition of property by the will of another.

State that deponent has made diligent search for property of every kind, nature, and description, left by the decedent, and that he has been able to discover only that mentioned in his affidavit, and that he verily believes that decedent left no property, either real or personal, except that set forth in his affidavit.

If there are life estates, give names and ages of life tenants and names of remaindermen, and state whether said remainders are contingent or vested.

State whether any party in interest be dead; whether he died before or after the decedent, and give names of his survivors if they are interested.

State whether the decedent left any real estate in the State of New York. Describe it in detail, with street and number, city and county; give its assessed valuation, and furnish an appraisal thereof by a competent real estate expert as to its market value.

State deductions claimed, in detail. If debts and funeral expenses are requested to be deducted, itemize the same and state whether said debts were due and owing at the date of death of the decedent, and have been paid or will be paid.

State the names of the beneficiaries, or next of kin, their relationship to decedent, and the amount of each legacy or distributive share.

State whether all parties in interest are of full age and sound mind, and if there are infants, their names and whether they are under or over fourteen years of age, and whether they have any guardian.

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UNDER THE ACTS IN RELATION TO THE TAXABLE

TRANSFERS OF PROPERTY.

The petition of

...

respectfully shows:

First: That your petitioner is the

(executor, admin

istrator, or other person interested, including the State Comptroller \

of

deceased.

Second: That said decedent died on the

190.., at

in the county of

day of

and State of

New York, and was at that time a resident of the county of and State of New York.

Third: That letters issued to

....

...

on the estate of said decedent were by the Surrogate's Court of the county of on the day of 190.., and that said (executor or administrator) thereafter entered upon the discharge of his duties, and is still acting as such (executor or administrator); that his post-office address is

Fourth: That, as your petitioner is informed and believes, the transfer of the property of the decedent by (will or intestate laws) or some portion thereof, or some interest therein, is or may be subject to the payment of the tax imposed by the law in relation to the taxable transfers of property.

Fifth: That all the persons or corporations who are interested in said estate, and who are entitled to notice of all proceedings herein, together with their post-office addresses, or places of business, are as follows:

Name.

Interested as.

P. O. Address.

State Comptroller..

Albany, N. Y.

Sixth: That all the above-named persons are of full age and of sound mind, except

Wherefore your petitioner prays for the entry of an order herein designating a transfer tax appraiser as provided by law.

Dated, Albany, N. Y.,

(Add verification.)

190..

ORDER DESIGNATING APPRAISER.

(§ 230, Tax Law.)

At a Surrogate's Court, held in and for the county of at the surrogate's office in the

of

....

Petitioner.

......

on

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UNDER THE ACTS IN RELATION TO THE TAXABLE
TRANSFERS OF PROPERTY.

On reading and filing the verified petition of or administrator)

(executor

of, etc., of said decedent, I direct

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Esq., who is a person (appointed by the Comptroller or designated by statute) to act as appraiser in this proceeding, to fix the fair market value at the time of the transfer, of the property of the above-named decedent which is subject to the payment of any tax imposed by article X of chapter 908 of the Laws of 1896, and the acts amendatory thereof and supplemental thereto. relation thereto which the surrogate may desire the appraiser to report (Also any other facts in upon, should be stated here.)

OATH OF APPRAISER.

(§ 230, Tax Law.)

SURROGATE'S COURT-COUNTY OF

IN THE MATTER OF THE APPRAISAL OF THE ESTATE

OF

DECEASED,

UNDER THE ACTS IN RELATION TO THE TAXABLE
TRANSFERS OF PROPERTY.

Surrogate.

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being duly sworn, says:

I am the person directed to appraise the property of the above-named decedent by order of Hon. surrogate of the county of

day of

State of New York, by order dated the 190.., and in pursuance of chapter 908 of the Laws of 1896, and the acts amendatory thereof and supplemental thereto, I will faithfully and honestly per form the duties of such appraiser according to the best of my understanding and ability.

Sworn to before me, this

of

day

190..

Notary Public.

(Section 229 of the Tax Law provides that in the counties where the office of appraiser is appointed by the State Comptroller that his oath of office shall be filed with the State Comptroller.)

OATH OF TRANSFER TAX APPRAISER APPOINTED BY THE

I,

STATE COMPTROLLER.

(§ 229, Tax Law.)

do solemnly swear that I will support the Constitution of the United States, and the Constitution of the State of New York, and that I will faithfully discharge the duties of the office of Transfer Tax Appraiser in and for the County of the State of New York, to the best of my ability.

in

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(File in office of State Comptroller at Albany, N. Y.)

BOND OF TRANSFER TAX APPRAISER APPOINTED BY THE STATE COMPTROLLER.

(§ 229, Tax Law.)

KNOW ALL MEN BY THESE PRESENTS: That we,

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.......... ...

County of in the State of New York, as principal, and the (Fidelity & Deposit Co. of Maryland, of in the City of

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State of New York, or other trust company, executing bond), as surety, are held and firmly bound under the People of the State of New York in the sum of one thousand ($1,000.00) dollars, lawful money of the United States of America, to be paid to the said the People of the State of New York;

FOR WHICH PAYMENT well and truly to be made we bind ourselves, our heirs, executors, administrators, successors and assigns, jointly and severally, firmly by these presents.

SEALED with our seals. Dated the

... day of

......

....

., 19..

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