19 N.Y. St. Rep. 516 | N.Y. Sur. Ct. | 1887
When the opinion in the Matter of Jones (5 Dem., 30) was prepared, the question as to the construction of the proviso appended to § 1 of the act of 1885, to the effect that “ an estate which may be valued at a less sum than five hundred dollars shall not be subject” to the duty or tax provided by the act, had not been presented for consideration; but it was then held that the estates to be appraised under the provisions of the 13th section, were not the estates of deceased persons, but of those to whom they were given, or by whom they were inherited.
An appraiser was appointed to fix the value of the “estates” bequeathed by the will in question. The articles of wearing apparel, household furniture, silverware, pictures, etc., etc., bequeathed to Annie E. Hyatt, other than the $150 in money, were appraised, and the value fixed at $257.65. Add the legacy in money, and the whole amount is $407.65. Hence the legacy is not subject to the tax. The other legacies stand in the same position in this respect.
The value of the estate, or the amount of it, which may remain after the death of the brother, Peter H. Hopkins, it is impossible to ascertain, with a view to fixing the tax it should yield. It is also impossible to determine how long he may live, and how much of