The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1856-11-24
SUrrogafe's Court,
PROBATE or HxKRY PAslsH's WILL.
Bafur0 w bradford

Nov. 10 Gross cnm,nssaoa OF Tbomss Tueston-I
not acquainted with Mrs. Parish before the attack
Of her husband then found her alwsys perfectly lady
ike, and anxious to conmsnicate any wishes that her
husband might want TO communicates 10 me; there was
nothing unusual her cosversasiou with me- the only
sounds that ever heard M. Parish . sound
something like min, min, min" while In BIS carriage
before the PbGnix bsnk and another sound that heard
him make In his own house, which IcsDne describe; he
had one motion which might be called rsp.ilng ges.
ture saw strikipgy exemphted on occsson; NJ.
Desneld Mr. and Ms. Parish and myself ware sitting
In the library when heard the bell rung; iuno
dstey after the library door WINS opened by tue scr
want ard Mr. Young presented hims at the door the
moment Mr. Parish discovered who II wss ne rose to his
fees, very much excited. aud com ueaoeh moving
his hand from him as TO rcpel Mr.. Young Mrs ps-ish
seeing the agitation OF M Parish went Immediately to
ib~ door, and invited Mr. Young seat another
room
Nov. 2l.-crors examination OF Thomas TI,estou COZ.
bank from Mr. Parish Mrs. rarish did speak III Mr..
Prfh held up his two A0gers described ia my direct
ed 10 him 10 further xnng no cast oils eyes
the slate am Immediately shoox his head the
aasive, and appeared little exrtet recoIect iooung
biz. Ia the face dire city to satisfy en- whether he
really understood il think looked him directly the
eyes, because that critical poat with thing
he inclined his head nte, very slightly, towards The
that be could the characters no. so but what
| coad him ~ / sat next 10 him. and the i'm
pres, ion left on my mind was, tnss ne realty under
stood the characters or words { Pa ish put on
the sIa'e conf know what they were, for | did
rot rao them the elate YVES on the table appeared
TO be there for daily knc rothog whatever about
Mr.. Parshs viii Or private affairs, aud heard
about them ill after his death: reilly appeared
TO ne that MI Purssh always understood what WAS writ
ten the sis,e paper; always supp 9sed
sidered that be hard OF hearing any degree
dcsr
Nov. 22-walier N. Wheaton, witness for p~opone-
ment berg duly sworn, tsided-I reside al No. $40
Wet ngs onn ns su s .sss seventy yesrs Odd
fcr as years, hrsi became acquaDted with Henry Pa
rih upwaGs Of fifteen years ago; saw him prior I, his
attsckoteGer al Wes Point than any where else; also
pen, time with him different times, ut Sara
tota ocoaelorsy on my yis 20 Ne ~sforx saw him a.
his house; generally waited him when to the
CITY I first him IN town at hts bouse in Bar
clay street my rcqnansaIos with him was
social al,og. thes had no business uansac
tons with HIM: ! him about six months
after bis attack at his twn bouse; his reception Of
ver cordia! and somewhat affecting from seeing
Tor Eve years spoke TO him Of thu Aes,can war,
ard the place. had vseo; particularly observed the
expression OF his CouL tenapCe, seemed inuch lees
changed than anticipated; In truth worry little dill
ereace there appears to be much intelligence and
Expression IN bis counteDsnce as ever there was some
point. OF The conversai,o would enct . smile or pouon
Of the hand be would pct hte haf upon mine when
o. eaxirg OF eome circumstances Mir Parish would
eosn.,imes say yes, yes. yes" very cmphatcay; he
sometimes expressed uri.abilty; considered that II
naursy grew of bis consciousness OF misfortune
IN oct being able 10 make himself unoerstood he
three smiled when he had succeeded In making himself
DECISION IN THE NATTER OF THE ESTATE OF JOHN
M'CoMT, DECEASED.
by the fourth clause oil his will the estAtor provided
follows :-'I give and bequeaih to my wife an annuity
OF Eve hundred dollars per snnum, 70 be paid to her
semi annually, oU OF my estate long she shall lve
and direct my 70 retain their bands and
keep properly invested during her ursl life sufficient
amount 10 pay such annuity, which amour, retained
and invested shall at her decesse become q part OF my
residrsry estate" Tho execufors conformity vito
tbs drectos, have retained the sum OF ten
and mortgage. From the n,eres, they pay the
81 nusl taxes upon the inves mont, ana tho clear
annasi sum Of nve hundred dollars 70 tue
widow. The residuary ieRatees insist that the
taxes should be deducsed from his annuity.
In England the Isgscy duties are made by statute
courts have bed Inst the general estate Of which The
oaruy payable cannot be compelled 10 pay the duties
Rave the annuity psd clear Of the duty But In hs state
there no tax upon egsces M such, though executos
Administrations, trustees or guardians are liable TO pay
TAX Tor he personal estate In their hands In their official
cepecty This tax " not Levied upon income bet gene
rally upon al the FUNDS held by the executor rep
rcseptsive character, "deouctng from such personA
property the ust debss due dim representa-.
i've chnsctsr." Il. $. .9i. q. 10 II follows,
in trust the value "ucomen Of which beaueShed for
life Otherwise the tax muAt DO paid OF income,
amer deductux the amount charged against the fund
Bot Ia the present instance the teststor has
Drbny-a stated sprual sum-apd has provided Tor the
pay meni by directing the investment of portion Of hm
rerdusry estate. There distinction between income
and an annuity. The former embraces only the net
profits, alter dednciDg sli necessary exposes ana
eharssshe latter nxed amount, dircced to be pad
absolutely and without contingency. II seems 10
hat where the annuity 10 charged real cnAte
the general rcsidus o. pc souai estate there no
coubt that the real estate or the general residue sboulo
ray the annual taxes The viii, 10 such case, directs
certain Annual sum 10 Issue out OF the estate
and compliance With It's terms would
require the payment OF the clear annuity.
he vii nov before nstcad Of leaving the mooe Of
raising the annuity uncertain or charging u upon COMO
executors 20 The Investment Of specified sum, 10 pro
once the annuity, combines some u the features Of
10Th MODES The tsstator has required the annuity 81 be
sd DOT Of tho estate AID II the ssns lime directed
ire retention and investment % q "sufieient
enable toe executors 70 pay the annuity Tns annuity
charge upon The estate incumb ranoe Il, vhcn
must be paid without rciereroe 10 other charges IN
cunbrsIces, The estate be suelscnt Tne executors
tound 10 pay the snnuy. N The first instance, and
ttsn dreotso TO the mode OF securing
ana invest sufci, nj amount for that purpose In de
urmiDr the amount 70 be retained Invested, they
must have reference both TO tho rpe OF interest
and 10 such demands ~ by law will reduce tho
earnings OF the Investment, Tor their duty 10 pay
bve hundred dollars per snnum cannot be satis-
0ea by paying less. Tho same Will apply to
iefscy or speCned sun, say i've thousand dollars The
gscy Is 10 be paid nt The end the year, without deduc
for taxes s.ion. This The universal rule,
corcsde6 10 be ami acted IN every days prsc
hee Fow an srnrty q ave hundrsd dollars per annum
reihrg then than legacy Of I've hundred dol.
ian to Be rsd ~ the end OF every year. can
Grsitr or tsuer rsarcn Tor charging ,uch egscy with
iatts and conmtpiOts Than legacs 81 ten thoi sand
cohsfa payable n TOE end Of the year The roAsusry
estate given 90 condtou Of rayiug All egses ard the
cordion csn discharged ony BY the ray cut 81 tho
rlesr smcrut II would 30 thoos absurd for the Dc.
- nouya and ot charged Win annuity ~
hundred dollars per dednc from tbs nruity
tte arnuni tax, or any portion Of II. II seems
u the ess an for the residssry oesaecs OF
psgtongl os,aie claim similar deduction for
svch fesidue. In each instance the property devised
Apoueaihtd il given a condition. subiec,
~ eLCumbranrc, ard the condition car he fnnlled
ouly by making the precise payment required.
am therefore. Of opinion that In the present Instance
executors shoud retain and invest sufficient 10
rev tire annuity In question besides the taxes oernnis
slon. and other charges the fund 10 be arrsng
"a tsat the cieer annuity sum 0 hve hundred
.ct'ars may be peoEio the widow, az required
" the language Of the will
TuE New CENTs-Mr. l. W. Beard Assistant
Treasurer, In reply applications fos The
emission of cents, replies ~ follows
letter receive this morning from Hon James Guthrie.
cretavy Of the Treasury states that no authority
given BY Ccpgress the last Tor cent
" nsequeptly none have been made