at the time of his death, 3. That the said decedent, on the ............. day of ............, 19...., left property, real, personal and mixed, the general description, location, character and value of which are as set forth in an inventory and appraisement made by us, a copy of which is hereto attached, marked "Exhibit A" and made a part hereof, the total values being as follows: (a) Real Estate ........... (b) All property other than realty, ...... (c) Total value of the whole estate (subject to ex penses of administration), ............. $............ $..... $............ 4. That the names, relationships and residences of the heirs. at law [or, legatees and devisees] of said decedent (as the same appear from the record in this matter in said court) are as follows: Names Residences Relationships 5. That the shares of said estate assigned [or, devised] to said interested parties, the values of the same, the amounts of their exemptions, the amounts to be taxed of their property, and the amounts of their inheritance taxes due to the State of ............ (subject to the expenses of administration), respectively, are as follows: First: As to the share or interest of......... [name him]: (a) The share or interest in the estate assigned [or, devised to him is this, to wit, [describing it]: (b) The value of his annuities is the sum of $............: (c) The value of his life estate is the sum of ..... ....: (d) The value of his term of years is the sum of $............ (e) The value of all his other shares or interests is the sum of $............: (f) The total of all his said shares or interests is of the value of $.........: (g) His exemptions by law from inheritance taxes is the amount of $............: And (h), the total amount of inheritance tax due from him to the State of ...... (subject to the expenses of administration) is the sum of $.............. Second: [Continue, as in the preceding subdivision, as to the other heirs (or, legatees) of the estate]. 6. That the total amount of inheritance taxes due from the said to the United States (subject to the expenses of administration) is the sum of $............. 7. That the total amount of inheritance taxes due from the said [etc., giving a statement of the amount due from each heir or legatee]. Respectfully submitted, this day of ........., 19..... [Signatures of appraisers.] [Indorse on the report the following oath]: State of ....., County of ..... ............, SS: We, the undersigned, who have heretofore been appointed by order of the ............ court of said County and State, in the matter of the estate of deceased, to ascertain and appraise the whole of the estate of said decedent, as of the time of his death, together with the rates and amounts of inheritance tax to which each of the heirs at law [or, legatees] of said decedent, and their inheritances, respectively, are liable, and the total amount of tax to be paid, considering the record herein relative to the names of such heirs [or, legatees], and the proportions and amounts of their inheritances [or, legacies, for the purpose of showing the inheritance taxes due to the State of (as well as to the United States), being duly sworn, on our respective oaths, do say: I will well and faithfully hear and determine the matters submitted to me as aforesaid, and I will make a just and true report therein, according to the best of my understanding, So help me God. [Signatures of appraisers.] .... day of Subscribed and sworn to before me this 19..... [Signature, title and seal of magistrate.] 229. Order Determining Inheritance Taxes. [Title.] Now, on this ............ day of ..... ...., 19...., this cause comes on to be heard upon the petition of the administrator [or, executor of the last will and testament] of the said decedent, .... ................................, asking the court to determine the amount of inheritance tax due to the State of ......(and to the United States) from the heirs at law [or, the legatees] of said decedent, and asking for an order authorizing the said administrator [or, executor] to make payment of such taxes as provided by law, it appearing to the court that all persons interested in said estate and in said taxes have had due and legal notice of the time and place set for this hearing. Thereupon, ..................................., the................................, appears in behalf of the State, and other persons interested in said estate, viz, and ...... appearing by their attorneys, and .......... ..; and said cause now proceeds upon the examination of the report of the special appraisers appointed herein on the day of 19...., and upon the evidence adduced by the parties; whereupon, the court being duly advised in the premises finds: [Follow with all the allegations contained in paragraphs 3 to 7, inclusive, of No. 228, substituting, however, for the words "subject to the expenses of administration," the words, viz, after apportioning the expenses of administration.] It is, therefore, considered, ordered and adjudged by the court that there is now due and owing by the said ............ [naming an heir or legatee] to the State of ........., by virtue of h........ inheritance aforesaid, the sum of $............ with interest at the rate of.... ........ per centum, per annum, from the ........ day of 19...., that such claim be, and the same is hereby allowed as a charge against said estate, and that the said administrator [or. executor] pay, in the due course of the administration of said estate, the amount of said claim to the Treasurer of this State. [If an inheritance tax be due to the United States by the party last named, follow with an order in favor of the Federal Government for the amount due, similar in form to the foregoing in favor of the State.] [Continue with orders like the preceding one against the other heirs and legatees, respectively, who are liable for the payment of inheritance taxes.] And it is further ordered that the costs of this special proceeding for the determination of inheritance taxes, be taxed as follows: [Set out bill of costs.] And that said costs, in the total sum of $............, shall be paid by this County of out of the fund. .... [Signature of judge or surrogate.] 230. Certificate and Report of Inheritance Taxes. Cause No. State of ........., County of..... ......, ss: In the ...... Court of said County and State. ............ In the Matter of the Estate of Schedule A. 1. Place where decedent died: 2. Date of decedent's death ......... Deceased. 3. Place where decedent resided permanently, during h........ life time: 4. Date of granting letters testamentary [or, of administration]: 5. Name and address of executor [or, administrator] : 6. Date of filing petition for determining inheritance taxes: 7. Names and addresses of the special appraisers: ............. 8. Date of filing of report by special appraisers: 9. Date of order of court determining inheritance taxes. Schedule B. (Synopsis of values on the whole estate, both as appraised subject to the expenses of administration and as adjudged by the court after apportioning such expenses.) (Names of heirs at law or legatees, their relationships to the decedent, their residences, and the shares and proportions of the estate held by them, respectively.) (Individual shares classified to show the total value of each Schedule E. (Individual shares, exemptions, amount taxed and total tax I, the undersigned, ............ Certificate. .......... of the court within and for the County of in the State of.........., do hereby certify that the attached and foregoing report is a true and correct abstract of the proceedings had in the above named court in the above entitled matter, relative to the determination of the inheritance taxes due from the heirs at law [or, the devisees and legatees], of the above named decedent, Witness my hand and the seal of my office, at ....... day of ............, 19..... ............, this [Signature and seal of judge or surrogate.] ARTICLE XI. LEASES. Your undersigned petitioner respectfully shows: That he is the administrator of the estate [or, the executor of the last will and testament] of the said decedent, .... That, in addition to the homestead occupied by decedent's family, the said estate includes the following described real |