the tax only amounts to a few dollars, for a motion to fix the tax without the formality of inventory or appraisal. The county treasurer or local comptroller's representative will always have blank forms for such applications. Notice of such an application must be given to the comptroller or tax commission.

Matter of Collins, 104 App. Div. 184; 93 Supp. 342.

A motion to exempt is not entertained where the taxing order has already been entered; it must then be accomplished by a motion to modify the decree.

Matter of Rothfeld, N. Y. L. J., Jan. 4, 1914.

Following is the form of a motion used before the Surrogate of New York county.

SURROGATE'S COURT-NEW YORK COUNTY.

In the Matter of the Estate of

Deceased.

PLEASE TAKE NOTICE, that on the petition of

dated and verified the

and the affidavit of

...

...

verified the .... day of

day of

and

on all other papers and proceedings herein, I will move this Court, at Chambers thereof, to be held in the Hall of Records, in the Borough of Manhattan, City of New York, County of New York, on the at 10:30 o'clock in the forenoon of that day, or as soon thereafter as counsel can be heard, for an order exempting the estate of ....

...

day of

deceased, from the tax imposed by the article of the Tax Law relating the Taxable Transfers of Property.

Dated New York,

TO LAFAYETTE B. GLEASON,

Attorney for the State Comptroller,

233 Broadway, Borough of Manhattan,
City of New York.

SURROGATE'S COURT-COUNTY OF NEW YORK.

In the Matter of the Estate of

....

Deceased.

To THE SURROGATE'S COURT OF THE COUNTY OF NEW YORK.

The petition of ...

shows:

FIRST.

respectfully

That he is one of the Executors of the last will and testament of ...

deceased;

that said decedent died a resident of the State of New York on the

day of

leaving a last will and testament, copy of which is hereby annexed, which was duly admitted to probate by the Surrogates' Court of the County of New York, on the ....

day of

and that Letters Testamentary were duly issued by the said Surrogates' Court of the County of New day of ........to your petitioner,

York, on the

....

SECOND. That no order has been made herein appointing an appraiser.

THIRD. That as such Executor, deponent is personally familiar with the affairs of said estate the property constituting the assets thereof and their fair market value and with the debts, expenses and charges properly and legally liable as deductions therefrom; that decedent at the time of his death had no safe deposit box; that to the best of deponent's knowledge, information and belief, there is no person better informed than deponent upon the said affairs of this estate.

FOURTH.-That Schedule A, hereunto annexed, sets forth fully and in detail all the personal property wheresoever situated, owned by the decedent, or in which said decedent had any right, title or interest at the time of his death, or which, by reason thereof, fell into or became part of the assets of this estate by reversion, remainder or otherwise. That decedent owned no real estate at the time of his death, and decedent made no gift, grant or conveyance in contemplation of death, or to take effect at or after death, and decedent had no power of appointment vested in him by the will or deed or other instrument of another.

That decedent left no money at the time of his death, either in his immediate possession, standing to his credit, or in which he had any right, title or interest, in banks of deposit, savings banks, trust companies, or other institutions, except as set forth in said Schedule A. That decedent left no wearing apparel, jewelry, silverware, pictures, books, works of art, household furniture, horses, carriages, automobiles, boats, or any other personal chattels of any kind or nature, no bonds or mortgages or claims due and owing decedent at the time of his death, and no promisory notes or other instruments in writing for the payment of money, except as stated in said Schedule A.

That decedent was in the employ of

and was not interested in any copartnership or business. That decedent carried no life insurance policy or policies payable to himself or his estate, but was insured in the for the

sum of

and also insured in the

for the sum of

and that both policies were payable to ....

., your petitioner, as beneficiary. That decedent owned no corporate stocks or bonds, or other investment securities, and no property of any kind or description except as set forth in said schedule A.

FIFTH.- That Schedule B hereto annexed sets forth the

funeral expenses, administration expenses and counsel fees paid or incurred in connection with the estate. That decedent left no debts or claims against the decedent. The Executors also claim to be allowed as a deduction herein their lawful commissions as Executors.

SIXTH.-That the only person beneficially interested in this estate at the time of decedent's death was and is your petitioner,

of decedent, who resides at

and that is of full age and sound mind.

she
he

a

SEVENTH.-That decedent left no property held by the decedent in trust for or jointly with another or others.

EIGHTH. That petitioner has made due and diligent search for property of every kind and description left by the decedent, and has been able to discover only that set forth in Schedule A, and that no information of other prop

erty of the decedent has come to she

he

her

his

knowledge, and that

verily believes that the decedent left no property

except as therein set forth.

That all the sums claimed as deductions in Schedule B are lawful, just and fair.

WHEREFORE, your petitioner prays that an order be made exempting the estate of

from the tax imposed by the article of the Tax Law relating to Taxable Transfer of Property.

Dated,

2. In Case of Non-Residents.

Petitioner.

If there are assets situated in another state, or the deceased owned stock in a corporation incorporated in another state, the attorney for the executor or administrator should write to the proper official in that state for blank forms and information.

a. OFFICIALS TO BE ADDRESSED BY NON-RESIDENT ATTORNEYS.

Following is a list of the official or department in the several states to whom inquiries should be addressed by non-resident attorneys for information as to the taxation of non-resident transfers, blank forms, etc.

Arkansas. Gordon Huffmaster, Inheritance Tax Attorney, Little Rock, Arkansas.

Arizona.-D. F. Johnson, State Treasurer, Phoenix, Arizona.

California.- John S. Chambers, Comptroller, Attention Inheritance Tax Department, Sacramento, Cal.

Colorado.- Attorney-General, Denver, Colo.

Connecticut. Hon. Wm. H. Corbin, Tax Commissioner, Hartford, Conn.

Delaware.- Register of Wills of New Castle County, Wilmington, Del.; Register of Wills of Kent County, Dover, Del.; Register of Wills of Sussex County, Georgetown, Del.

Georgia. Hon. H. Clifford Walker, Attorney-General, State Capitol, Atlanta, Ga.

Idaho.- Probate Judge or County Treasurer where property is situated.

Illinois. Hon. Edward J. Brundage, Attorney-General, Springfield, Ill.

Indiana. Hon. Albert E. Humke, Inheritance Tax Investigator, State House, Indianapolis, Ind.

Iowa.- Hon. E. W. Hoyt, State Treasurer, Des Moines, Iowa.

Kansas.-State Tax Commission, Topeka, Kan.

Kentucky. Hon. Robert L. Greene, Auditor, Frankfort, Ky.

Louisiana.- Edward H. Rightor, Esq., Hennen Bldg., New

Orleans, for Parish of New Orleans. For other parishes, District Attorney of Parish.

Maine.- Attorney-General, Office, Augusta, Me.