in few cases impossible of discernment. Approved forms for use in the various proceedings under the act are also given.

This much, if nothing more, may be said of the book: it is thoroughly up to date.

TROY, N. Y., June 14, 1897.

H. N. G.

THE LAW OF

TAXABLE TRANSFERS.

INTRODUCTORY.

A tax upon legacies and inheritances was levied as early as A. D. 230. Augustus, having established a permanent military force for the defense of his government against foreign and domestic enemies, caused a five per cent. tax to be levied upon all legacies and inheritances of, or over, a certain fixed value. But this tax could not be exacted from the nearest of kin on the father's side. (Gibbon's Roman Empire, Vol. 1, Chap. VI, Sec. 111.)

Legacies were taxed in England in 1780, and succession taxes have ever since been continued and extended in that country. They are a recognized source of revenue in most European countries and in many of the United States and by the Federal Government.

On the 10th June, 1885, an act to tax gifts, legacies and collateral inheritances in certain cases was

passed in this State. This original Act did not take effect until June 30, 1885 - the twentieth day after its final passage. (Matter of Howe, 112 N. Y. 100, aff'g s. c. 48 Hun, 235, overruling Matter of Chardavoyne, 5 Dem. 466.) It had its scope extended from time to time until in 1892 it was repealed, substantially re-enacted and continued by Chapter 399 of that year, passed April 30, entitled, "An Act in relation to taxable transfers of property." This act, in its turn, was variously amended until by General Laws, chapter 24, being chapter 908 of 1896, it was repealed and substantially re-enacted as Article X of the Tax Law, which article, as amended and construed from time to time, constitutes the law of taxable transfers now existing in this State. The law of 1892 took effect May 1, 1892. (Matter of Milne, 76 Hun, 328; Matter of Fayerweather, 143 N. Y. 114.) The act of 1896 did not take effect until June 15, 1896. (Matter of Sloane, 154 N. Y. 109.)

The original Act was declared constitutional by the Court of Appeals in 1887. (Matter of McPher son, 104 N. Y. 306.) Chap. 284, Laws of 1897, has also been declared constitutional. (Matter of Potter, 51 App. Div. 212.) These successive laws have been held to be a continuation one of the other. (Matter of Prime, 136 N. Y. 347.) So that the reference in the existing Act to "this act" and "this article" apply to and include the original and each successive act. (Matter of Embury, 20 Misc. 75.) The

act of 1885 was not repealed in 1887, and taxes accrued under the former were therefore collectible after the passage of the latter Act. (Matter of Arnett, 49 Hun, 599.) The amendment of 1887 was not retroactive. (Matter of Miller, 110 N. Y. 216; Matter of Brooks, 6 Dem. 165; Matter of Warrimer, 6 Dem. 211; Matter of Ryan, 18 St. Rep. 992; Matter of Cager, 111 N. Y. 343; Matter of Kemeys, 56 Hun, 117; Matter of Wolfe, 15 Supp. 539; Matter of Hendricks, 18 St. Rep. 939.)

Nor was that of 1890. (Matter of Van Kleeck, 121 N. Y. 701.)

The Act of 1891 did not operate to prevent a subsequent assessment and collection of a tax on the estate of a decedent who died intermediate the Act of 1887 and the Act of 1891 (Matter of Prime, 136 N. Y. 347); nor did the change made in the Act by the passage of Chapter 908 of the Laws of 1896, prevent the assessment and collection of a transfer tax against the estate of a party dying on December 9th, 1895. (Matter of Brundage, 31 App. Div. 348.)

The particular law of taxable transfers in force at the time of the testator's death is generally the one which governs in the determination and fixing of the tax. (Matter of Milne, 76 Hun, 328; Matter of Moore, 90 Hun, 162; Matter of Sterling, 9 Misc., 224; Matter of Roosevelt, 143 N. Y. 120.) But where an estate is actually in the process of settlement it is competent for the State to impose a tax upon property in the estate not taxable at the time of the probate

of the will. The State has general power to fix the time at which the right of succession should be taxed, and to define what shall be a transfer within the meaning of the statute, so long as such definition does not involve a violation of either contract or vested rights. The original Act did not constitute a contract between the State and a person living at the time of its enactment, that if he should die while the law was in full operation and unchanged, he might dispose of his estate without the imposition of any further tax upon any rights or interests acquired under his will than the tax imposed by that law. (Matter of Vanderbilt, 50 App. Div. 246, followed Matter of Vanderbilt, 58 App. Div. 619; aff'd 166 N. Y. 640.)

The taxes imposed by the Act are special and not general; and the rule is that special tax laws are to be construed strictly against the government and favorably to the taxpayers. A citizen cannot be subjected to special burdens without clear warrant of law. Any doubt should be resolved in favor of the taxpayer. (Matter of Enston, 113 N. Y. 174; Matter of Vassar, 127 N. Y. 1; Matter of Fayerweather, 143 N. Y. 114; Matter of Harbeck, 161 N. Y. 211.) Courts have no general powers or jurisdiction in these proceedings; the only authority is to be found in the act itself. The jurisdiction is special and specially conferred by the act. (Matter of Smith, 40 App. Div. 480.)