The Transfer Tax Law of the State of New York : Being Sections 220 to 245, Both Inclusive, of Chapter 60 of the Consolidated Laws As Amended And in Effect June 1, 1909, With Annotations And References And a Complete Table of Cases And Forms, Together With

Cover The Transfer Tax Law of the State of New York : Being Sections 220 to 245, Both Inclusive, of Chapter 60 of the Consolidated Laws As Amended And in Effect June 1, 1909, With Annotations And References And a Complete Table of Cases And Forms, Together With
The Transfer Tax Law of the State of New York : Being Sections 220 to 245, Both Inclusive, of Chapter 60 of the Consolidated Laws As Amended And in Effect June 1, 1909, With Annotations And References And a Complete Table of Cases And Forms, Together With
New York (State)
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608.
720. Modiflcation of Order upon Error of Pact.
Ownership of property is a fact, and a mistake in that respect is one of fact, and the order can be modi- fied within two years from the entry thereof under section 225. Matter of Willets, 51 Misc. Bep. 167-180, 119 App. Div. 119 ; affd., 190 N. Y. 527. If the owner- ship is established and a mistake is made as to the 554 THE lAW OF TAXABLE TBAN8FEB8.
f 232 When Order WiU Be Modified.
taxibility of the transfer, then the error would be one of
...law. (Idem.) 721. Id*; Failure to Oive Hotice of Appraisal.
Although transfer tax has been levied, the surrogate has power to modify his decree, when the remainder- men, who failed to appear on the appraisal were only notified that their father's estate would be appraised, and the appraisal included property belonging to a trust fund over which the father exercised an appoint- ment in favor of such remaindermen. Matter of Back- house, 110 App. Div. 737 ; affd., 185 N. Y. 545.
722. Id*; When Appeal Hot a Bar to Sabseqaent Applieatioa to Amend Order.


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