missioner of Internal Revenue may also from time to time assign one or more special agents to aid in such investigations. (Added by Act of March 2, 1901.) (See Heydecker & McMahon's Annotated War Revenue Laws.) The tax accrues on the death of the testator, but does not become payable until the legatee becomes entitled to the legacy, and the subsequent repeal of the Act before the legatee becomes thus entitled, does not release the tax. (1878) Hellman v. U. S., 15 Blatchf. 13. (1881) U. S. v. Townsend, 8 Fed. Rep. 306. The tax is to be paid by the executor and deducted from the legacy; if he pays it, he may recover it from the legatee, by suit if necessary. (1873) Duvall v. Eng. E. L. Church, 53 N. Y. 500. A legatee is not liable in personam for the tax; as far as the act imposes such a liability, it is on the executor. (1877) U. S. v. Allen, 9 Ben. 154. But under a "succession" to real estate (secs. 126 to 137 of Act of June 30, 1864), it was held otherwise. (1879) U. S. v. Tappan, 10 Ben. 284. As to form of protest on payment and statute of limitations on suit brought for recovery. (1879) Wright v. Blakeslee, 101 U. S. 174. Procedure by United States to collect legacy tax. (1886) U. S. v. Truck, 28 Fed. Rep. 846. TAX A PRIOR LIEN. The lien for taxes imposed upon the personal property takes precedence of a prior mortgage on such property, although the statute does not in terms declare that the lien for taxes shall be paramount. (Minnesota v. Central Trust Co., 94 Fed. Rep. 244: 36 C. C. A. 214.) (See Heydecker and McMahon's Annotated War Revenue Laws.) and is First. That your petitioner is therefore a person interested in the estate of the above decedent. Second. That the said decedent died on the of ...... 189, and that at the time of .... was a resident of the (or, a non-resident of this State.) of.... ...... day death .... ....... day Third. That said decedent left a last will and testament, which was duly admitted to probate on the .. of ........ 189 (or, that said decedent left no last will and testament) and that letters testamentary (or, of administration) were duly issued to.. .... upon .... day of ...... 189 and that the postoffice ...... the addresses of the Fourth. That as your petitioner is informed and believes, the property of said decedent or some interest therein is subject to the payment of the tax imposed by Article X. of the Tax Law, as amended, in relation to Taxable Transfers. Fifth. That the following are all the persons interested in said estate and who are entitled to notice of these proceedings, including the treasurer of the county of ...... and the state comptroller. Name. Nature of Interest. Postoffice Address. Wherefore, your petitioner prays for the appointment of an appraiser, as provided by law. And your petitioner will ever pray. |