The Transfer Tax Law of the State of New York : Being Article X of Chapter Xxiv of the General Laws As Enacted By Chapter 908, Laws of 1896, With the Amendments Thereto, And As Amended And Re-Enacted By Chapter 368 of the Laws of 1905 in Effect June 1st,

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1087, 60 N. Y. S. 690.
276. Application of State Comptroller on Information and Be- lief as to Taxable Property.
A petition by the State Comptroller, stating on in- formation and belief that a will has been duly admitted to probate, and that the property of the decedent pass- ing by will, or some portion thereof or interest therein, is subject to the payment of a transfer tax, is sufficient to empower the surrogate to appoint an appraiser with- out proof showing what specific property of the de
...ce- dent was taxable. Matter of O'Donohue, 44 App. Div.
186, 60 N. Y. S. 690, affg. 28 Misc. Eep. 607, 59 N. Y. S.
1087. The same rule would doubtless apply where the decedent died intestate, and the application was made by the State Comptroller upon information and belief as to the facts stated.
248 THE LAW OF TAXABLE TBANSFEBS.
277. State Comptrollef's Bight to an Appraisal.
The State Comptroller is not precluded from taking proceedings in 1902 to assess the transfer tax upon an estate where the decedent died, and whose will was proved in 1895, and the counsel for the estate was in- formed by the surrogate, upon the basis of the execu- tor 's affidavit, that the estate was too small to be tax- able, — it appearing that no decree was then or ever entered taxing or exempting the estate, and that con- sequently no notice of an appraisal was ever given to the persons legally entitled thereto.


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