where there is no market value.. of domestic corporations are appraised at their market value PAGE. 418 427 263-266 423 ..... of domestic corporations owned by nonresident, subject to a life 266 ..... of foreign corporation owned by resident. when owned by nonresident.. of joint-stock associations of national banks of New York corporations owned by a nonresident.... when incorporated in one or more other States.. pledged, are not taxable..... are taxable if redeemed. standing in name of third person, are taxable.. 55 266 265 266 266 248 86 58 .... SUPERINTENDENT OF INSURANCE: appraisal of future and contingent estates, annuities, etc., by (§ 231, Tax Law). surrogate is to apply for.. when necessary SURPLUS FUND: in partition suit, when taxable..... SURROGATE: 379 380 567 567 510 510 518 48 acts first as taxing officer.... .373, 511 acts judicially in assessing tax. 512 ancillary letters can issue only to, or with consent of foreign executors 376 appeal lies to, as a judicial officer... ..511, 512 appointment of assistants, and clerks in certain surrogate's offices by (8 234, Tax Law).... 566 appointment of guardian. 517 SURROGATE - Continued: can construe will on appeal in transfer tax proceedings. can issue a commission...... what moving papers for, must show. can order reference to determine residence. PAGE. 533 373 520 521 .204, 520 cannot modify decree where property sold for less than appraised 550 decision of Supreme Court as to ownership of property, is bind- 521 discretion in modifying orders is subject to review. 560 ..... duty of to appoint an appraiser is imperative... failure to tax known property. finality of determination of... is the taxing officer is to apply to superintendent of insurance. is to determine all questions relating to the act.. is to give notice of his determination. 393 410 552 373 .510, 518 373 514 510 from the report of appraiser, etc. (§ 231, Tax Law) 510 513 presumption of 513 jurisdiction of the surrogate (§ 228, Tax Law) 371 .... amendments affecting ..... .371, 372, 373 ancillary letters unnecessary to confer, in nonresident cases. 377 over stock in domestic corporations.. section 15 of chap. 713, Laws of 1887, is constitutional... 199 377 surrogate where donee of power resided, has.........187, 376 377 when acts without, can modify decree.. 374 SURROGATE - Continued: jurisdiction of the surrogate - Continued: PAGE. when power of appointment is exercised by a nonresident.. 173 ..... where nonresident's estate has been distributed... 376 ..320, 378 where decedent's residence is in dispute.. 203 where nonresident leaves property in more than one county. 375 must order appraisal on application of interested party...... 519 tor can be compelled to testify as to all of decedent's 203 on appeal, may receive additional evidence, and consider new questions 535 ..... or take proof that transfer was made in contemplation of 535 taxing debts, etc., erroneously allowed (§ 225, Tax Law)..347, 357 446 from the report of the appraiser and other proof (§ 231, Tax 510 value of estates and amount of tax, how determined by.... 511 SURROGATE — Continued: - PAGE. when can only change decree as authorized by Appellate Court. 549 556 when interest is conclusively fixed.......... 521 when to appoint a guardian for an infant or incompetent.. 517 397 550 (See Appeals; Modification of Orders; Reappraisal.) T. TABLE OF CASES CITED. .675-693 TAX LAW. (See sections to the Transfer Tax Law.) TAXABLE TRANSFERS (§ 220, Tax Law)..... transfer tax law has no reference to the general law.... TAXING DEBTS ERRONEOUSLY ALLOWED: section 225 of the Tax Law..... TENANCY BY THE ENTIRETY: 79 59 271 277 41 44 .345, 357 agreement between partners does not create joint tenancy.. ..... when husband and wife are 66 tenants in common of the use". aggregate property, determines taxability of each transfer...13, 277 405 both real and personal property determines the aggregate estate. 13 not taxable until power is exercised.. by trust deed, when not a gift inter vivos.. consent of Comptroller to, how obtained..... by the courts.... there is no transfer by will, unless legacy is accepted. in contemplation of death. when first taxable..... increase accruing, when a taxable transfer. meaning of the word.. not made in contemplation of death..... not made to take effect at or after donor's death. subject to a contingent incumbrance... tax is due and payable upon (§ 222, Tax Law). ... PAGE. 139 .184, 192 187 42 118 366 477 588 .26, 130 593 102 41 464 .26, 27, 593 .114, 117 125, 128 .27, 28, 30 463 315 277 .118, 125 42 28 30 279 281 to take effect at or after donor's death.. when first taxable...... when assumed to have been made in this State.. when legal and equitable title vests..... when net estate is $10,000 or over...... when net estate is $500, but less than $10,000.... when person becomes beneficially entitled," when first taxable. 46 |