56 A.D. 253 | N.Y. App. Div. | 1900
Order affirmed, with ten dollars costs and disbursements, on opinion of the court below.
Present—Van Brunt, P. J., Rumsey, Patterson, O’Brien and MoLau&hlin, JJ.
The following is the opinion of the court below:
Yarnum, Surrogate:
This matter was argued before and submitted to Judge Arnold, but was not décided by him. It was reargued orally before me and briefs were submitted. The appeals herein are from an order entered April 28, 1894, assessing and fixing the transfer tax upon an appraisal had under an ex parte order granted on the application of the State Comptroller. Proceedings had been had theretofore in. which there was an appraisal of the estate for the purpose of taxation on the facts presented by the personal representative of the decedent.. Since-such appraisal, and by reason of facts that thereafter occurred, it. was found that the amount appraised did not represent the entire sum of the property of the deceased, and it is claimed that there is now due on said estate a further tax upon property not covered by the ■ former appraisement. Upon the first appraisement all the property then- known to the executor was appraised, its value and the taxable •