REMAINDERS OR REVERSIONS: accrual of tax on...... law does not apply, when created prior thereto.... PAGE. 318 475 subject to appointment, not taxable until power is exercised.... 147 taxes on since 1899 are presently payable.... value of how determined.... when life tenant can use principal. when not taxable.... (See Future and Limited Estates.) REMISSION OF INTEREST: amendments respecting application for to whom made. when denied... 474 .448, 449 94 .326, 327 328 328 328 surrogate should vacate order when report is defective.... 414 when need not be remitted for rehearing. where to be filed...... 415 559 393 of appraiser appointed by Supreme Court (§ 232, Tax Law).. 526 586 REPORT-Continued: of surrogate (§ 239, Tax Law) former acts relating to...... of State Comptroller (§ 241, Tax Law) former acts relating to.... .... .... payment of tax to State Treasurer by... (See Appraisal; Appraiser; Reappraisal; Surrogate.) RESIDENT DECEDENT: personal property of, wherever situated is taxable.... even if administered upon by foreign executor... 46 47 amendatory statute is not, unless intent is clear. 19 are not, unless stated to be...... .18, 19 provision exempting bishop and religious corporations was..... 19 is not retroactive by section 221, Act of 1905..... 272 provision in reference to legatee divesting estate is not. 19 tax is then upon the ultimate devolution of the property............. 35 SAFE-DEPOSIT COMPANY: consent of Comptroller to transfer, how obtained..... corporation transfers at their peril, when... obligation to give notice rests on. penalty, how incurred... ...... 3 366 367 367 .362, 363 ...362-364 ..363-364 SAVINGS BANK DEPOSITS: act of depositor creating survivorship. presumption in such cases. burden of proof...... death of beneficiary before depositor.... presumption in respect to such deposits.... rights of survivor not affected by subsequent will. when widow of beneficiary not entitled to deposit. SECTIONS OF THE TRANSFER TAX LAW: Taxable transfers .... PAGE. 75 75 73 65 65 63 73 70 62 68 74 71 73 69 66 61 76 71 72 68 64 224. Lien of tax and collection by executors, adminis- trators, and trustees... 334 225. Refund of tax erroneously paid... 345 226. Taxes upon devises and bequests in lieu of commis- 229. Appointment of appraisers, stenographers, and clerks. 379 Composition of transfer tax upon certain estates.... 562 SECTIONS OF THE TRANSFER TAX LAW - - Continued: PAGE. 238. Books and forms to be furnished by the State Comp- 241. Report of State Comptroller; payment of taxes.... 585 SOVEREIGNTY OF THE STATE: in respect to the succession of property.... "SPECIFICALLY EXEMPTED." ..417, 418 84 2 (See Exemptions.) appointment of appraisers, stenographers, etc., by (§ 229, Tax Law) 379 .... 566 ...... appointment of surrogate's assistants in certain counties by application by, for appraisal, stated on information and belief.. 396 562 consent of, to transfer stocks, etc., under section 227 of the Tax 366 is to furnish books, blanks, etc., to transfer tax appraisers STATE COMPTROLLER - Continued: PAGE. not a necessary party to action to enforce antenuptial agree- 82 586 receipts to be given, or countersigned by (§ 236, Tax Law).... 578 STATUTES: are not retroactive unless intent is clear... literal construction of, when not intended... of distribution estates of married women. one governing procedure..... provisions of section 222 not repealed by implication.. 397 .315, 320 388 18 108 .615-620 .620, 623 624 43 323 by the amendment of 1908 the provision requiring both parents 19 .....272, 295 rate of tax when legatee was both nephew and stepchild under 295 of corporations of this and one or more other States when |