New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-04-18
FAT FEES FOR LITTLE WORK.
ABUSES UNDER THE COLLATERAL IN
HERITANCE TAX LAW.
CONTROLLER ROBERTs ANXIOUS TO HAVE PUBLIC
APPRAISERS INSTEAD or THOSE AP-
POINTED SCRROGATES

/
APPRAISERS INSTEAD or THOSE AP-
POINTED BY sURRoGATEs
The collateral inheritance tax has evidently
opened the door 70 a good deal Of fraud and made
it possible for appraisers. attorneys and others to
get fat fees for doing small amount OF work. The
abuses have been many that bill has been In
troduced recently, at the instance of State Con-
troller James A. Roberts, which has for It's OBJ
ject the abating OF the abuses which now exist
This tax with the exception OF the amount ex-
pended in collecting 1t. goes to the state In the
nine years that the law has been on the statute
book the sum of 81. 100000 has been collected un-
der f. or this amount $6.6000O0 came from the
! county of New-York leaving only A40OOOO from
all the other counties in the state Ot THIS re-
mainder 81, 900 900 came from the county or Kings
$500 900 from Westchester and $326,oOO from Erie.
In the fiscal year ending september 81, 1894 the
amount received from New-York County was
sS6i 3l5 a. About IS, 900 OF this was REFUNDED ana
t cost se4 900 TO collect the tax OF these expenses
slOS79 went 10 the City Controller; the appraisers
got s257O4; counsel fees amounted to N5ol7;
clerks salaries cost s11,345, and there were incl
dental expenses for postage. etc. amounting to
about $500.
Although. as has been said before the tax goes
70 the state the State Controller finds himself IN
q somewhat anomalous position In collecting IT,
He does not appear to have power to enforce us
navment except through the surrogates OF couh-
ties. who have extensive powers in TINS matter
When the act first passed, in 1875, the practce
in the Surrogates courts was to appoint an ap-
praiser Of each estate. when there was suos'an-
tial dispute az to the amount Of tax when shouid
! be paid.
In 1893 a law was passed giving the surrogates
! power 10 appoint permanent appraisers LOT '"i'
| purpose These appraisers make their reports 10
| the surrogates and the surrogates pass upon 'he
account as rendered II the tax is too large na'u-
rally those interested in the estate make oo)ec-
! tions and. II overrued in the Surrogates Court
! they have a right to appeal to the General Ierni
~ the Supreme Court; and finally to the Court oi
/ Appeals. ..
II however. the appraisal is smaller t'an II
should he. there IS no one to app al eve n hi his
appraisers decision unless the Surrogd'e ~ 80, ,.
/ own motion sets the appraisal asIde. o'li1,
! quently the representatives OF tie Nta.e ,a.! M
have nothing TO say in the coIlectloh W o ,,goh
Controller Roberts has seen the wis Whivn
! bave grown I'D under this practice. ana III .he
! bin which has been introduced he has attetnpteu
! to do away with them. The ControiI'r ,oiiipl :
! that in many cases the law Is lenlehtly appne'
as a matter OF favor and declares that one cure
has been brought to the attention "l "e ue
/ partmeni where property apptdls-u - ia to "
/ thousand dollars was shoruy ei'e' wan ' "
The appraisers. who are appointed by the sur
/ rogates are allowed 81 a day .or the line
/ actually employed by them in making ,he ap-
/ nroisaI AZ the law does not recognize traction
/ - A dav. however every hearing on particular
estate gives the appraiser or al ieast ne ~ 'o''
/ strues II the right TO full days pay.
TIC result ia that appraisers ind 1t convenient
/ 10 have short sessions, and have many OF theH,
| and by adjourning the hearing on pdr I'D :.
estate from time to time make as many ua,s n,,
|
| onnraisers throughout the State that the ABUSE
which the Controller referred TO- OF ai.o~'ns ,s,,
| tei OF favor. has grown 10 Dc Sohsiuer"o'e u u
scandal In some instances
/ IN New-York city the appraiser before whom
large proportion OF the o6s Su'n,Ss comes Mr
! Minor was previously a clerk In surrogate Ar
nods Office before tire latter was e.e ted TO LIS
present place and row appears as Mr arm, ArnG'i ,
/ partner. He was appointed by Mt Nrhoiu AZ
! 1ppraiser and much ~ the bushes IS sent 70
! HIM by TIE Surrogate. Il might Re interesting
/ 10 know II Mr. Arnold Is at present in"nciai!y
| Interested I'm mis- old law firm At No. 2O6 Broad
! wav II he IS there people who might think
! il better taste for him to send this business to
! some besides his own legal partner.
The other appraisers In this city are Max l..
/ Ransom OF No IS Park Row. a son Of eX-Surro-
/ gate Ransom: George =. Webster OK the SAM sam, ad-
drass. Walter H. CoCgcshall. Of No. p william
The appraisers in some of the counties have col
lccted for their fees on certain estates more IMAM
the entire tax FOR that particular estate anu III
rorv fsv of them have they shown any particular
| rnoirsty in figuring up the amount of their fees
Controller Roberts is anxious to nave an ap-
praiser made public official ana appointed either
| b,. tho STATE Controller Or by the Governor. Tor
| zach county But he Is said To have met with
such strenuous opposition from some OF IN" couh-
ties that ne has practically given up having ap-
praiscra appointed except for the counties Where
There are large cities. whore considerable amount
II business comes before them Where there are
So many appraisers. even in one county they are
D pyc tn u
ar what should not be subject to tax ana also as
:, ,hc amount on particular kinds or property.
The surrogates are said u be opposed 10 tns
| measure introduced by Controller Roberts. ana
| evidently Il would take good deal OF valuable
natr,nege out Of their hands Whether or not
| therc are any other considerations wnich induce
| ,har, IN opposa this measure may perhaps be an
eyere1 bv the present position OF Surrogate Ar
/ nold n connection with Mr.. Minor