68 N.Y.S. 18 | N.Y. App. Div. | 1901
The testimony taken before the appraiser would seem to support the determination of the surrogate as to the property of the estate liable to. the transfer tax, but the report of the appraiser is not to be taken as final or conclusive ; the statute (Tax Law, Laws of 1896, chap. 908, § 232, as amd. by Laws of 1899, chap. 672) evidently contemplates that the surrogate may look elsewhere for evidence of value, etc. The statute referred to says : “ From such report and other proof relating to any such estate before the surrogate,” he shall determine thé cash value of the estate, and it further provides that the surrogate may dispense with an appraiser altogether. It would -seem, therefore, that the function of an appraiser is some
It is insisted by the respondent that the proof offered “ that the transfer was made in contemplation of death,” would not make a case which could reach the $7,000 of property transferred. Perhaps not, but the surrogate could tell better after he had heard what the witnesses had to say about it. A state of facts might have been presented showing a transfer in contemplation of death with all the incidental facts which attend a gift causa mortis. “ Contemplation of death ” is one of the features of a gift causa mortis. As to the force and meaning of the statute which makes transfers taxable when made “ in contemplation of ■ death ” where the other elements of a gift causa mortis are absent,'we express no opinion.
The order of the surrogate should be reversed, and the evidence offered should be received, ten dollars costs and disbursements allowed to appellant, to be paid out of the estate.
All concurred.
Order reversed, with ten dollars costs and disbursements to appellant.