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WIDOW:

PAGE.

articles enumerated in section 2713 of the Code, not entitled to
money allowance for..

502

dower of, not taxable.

95

dower right is the property of the widow, not of testator..
legacy in lieu of, is taxable if accepted..

95

56

election, where widow dies within the year..

56

not a debt of the estate.....

79

entitled to money equivalent in lieu of necessary provisions and

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right to dispose of property by, is a creature of the law........ 4
surrogate can construe on appeal in transfer tax proceedings.. 533

WILL OF NONRESIDENT:

not conclusive as to decedent's residence....

209

WILLS (Decedent Estate Law):

......

action by child born after making of will, or by subscribing
witness

606

application of certain provisions to wills previously made..... 604
application of certain sections in this article...

614

......

authentication of papers from another State or foreign country
for use in this State..

.... 611

bond or agreement to convey property devised or bequeathed not
a revocation ...

608

canceling or revocation of second will not to revive first..

609

charge or incumbrance not a revocation..

608

child born after making of will.....

605

conveyance, when not to be deemed a revocation..

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devise or bequest to certain bar associations and fire corpora-
tions

603

....

devise or bequest to certain benevolent, charitable, and scientific
corporations

603

devise or bequest to certain corporations...

602

devise or bequest to certain societies, associations, and corpora-

tions ...

602

devise or bequest to child or descendant not to lapse.

606

devises of real property to aliens..

601

devise or bequest to subscribing witness.

605

WILLS- Continued:

effect of change of residence since execution of will..
manner of execution of will.....

opening wills received by surrogate for safe keeping.
reception of wills for safe keeping.....

PAGE.

604

603

607

606

sealing and indorsing wills received for safe keeping..

606

record of wills in county clerk's office...

609

recording will proved in another State or foreign country.

610

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witnesses to will to write names and places of residence....

604

WITNESS:

competency of, on appraisal..

fees of (§ 230, Tax Law)..

legatee as

refusing to answer.

surrogate can issue commission to examine nonresident....
when nonresident executor not obliged to testify.

404

390

405

405

520

405

INDEX TO FORMS.

PAGE

Affidavit for appraisal of the property of nonresident decedents.... 659
Affidavit to be filed upon application for letters testamentary or

letters of administration....

Affidavit required by the State Comptroller upon application for
the removal or transfer of the property of a nonresident
decedent where transfer tax proceedings have not been insti-
tuted

......

Agreement Upon composition of transfer tax..

668

Application to justice of Supreme Court for reappraisal..
Application to Superintendent of Insurance...

Bond of appraiser appointed by the State Comptroller....

Certificate of Comptroller showing payment of tax upon real estate

belonging to decedent...

Citation to show cause.

Decree directing payment..

District attorney proceedings - Petition...

Memorandum suggested by the appraisers of New York county in

preparing affidavits to be used upon appraisals..

Notice of appeal to surrogate......

Notice of appeal to the Appellate Division.

Notice of assessment of tax...

Notice of hearing before appraiser....

Notice of motion on application to remit interest.....

662

664

667

642

639

666

657

658

656

635

648

650

648

641

651

669

Notice by bank or trust company of the transfer of deposits.
Notice of intended transfer of stock of New York corporations.... 670
Notice by bank or trust company of the transfer of deposits in the

joint names of a decedent and one or more persons, etc...... 671
Notice of intended delivery of contents of safe-deposit box to
executors, etc..

Oath of appraiser...

Oath of appraiser appointed by the State Comptroller.
Order assessing tax where no appraisal has been directed..

Order returning report to appraiser....

Order designating appraiser - Nonresident decedent....

670

638

639

654

646

662

Order determining the taxable transfers and assessing the tax..... 647

Order exempting estate...

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655

Order granting citation...

Order remitting interest from ten to six per cent..
Order returning report of appraiser.

657

652

646

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Petition for appraisal and determination by surrogate.
Petition to remit interest....

653

650

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