The sun. [volume] (New York [N.Y.]) 1833-1916, 1910-08-26
4 TRANSFER TAX CASE,

n q a.
where q husband aud wife were rtarrtsd :.
France. under the laws OF Nhi,r r.,,,.-
q wife has a community interest la a.,
ever property her husband hal a. tho -.
OF the marriage and such a. no 'Irt..D..
acquires. subsequently becam. -,--ta.,,,
OF this country and acquired rea. ana ~.
sonal property ot which the husband de,
seized and possessed. such Itura-,g
quired BY The decedeni during h. rc-rIar..
with his wife In this state ~ cor.rl .ai b..
our LAWS and ON his death - trau.fs,r.,
within the meaning of our tau avs a,
subject to payment OF a transfer tx md.
our statute The question Arose .8 a..
matter OF the transfer tax upOu the ss,.,.
Of Paul AugIsts EIeoBOTe Ma,Oi aGI N.
court IN so deciding Unanimous .- arrr,.I
an order Of the Appellate plyi>tur ~ .,.
supreme Court in the fir,' judicial n.
ia r. ment. witch reversed an ord.r ~ N.
New York County SURROGATE court -
smptinK one-half of his estate from ra,.
msnt Of transfer tax
Maiot vas citizen and resident q,
France and az such married Ann. Pic.,
ou june 81. 1855, AZ Paris 1hev ~,.on am.
10 this state and became re~ident- suh..
quently acquiring IN this state both TEA
aud personal property. which the HUSBAND
| owned a. his death. December : rgp; NJ.
| left no will and his widow Was d.y an.
pointed administrators OF his estate There
vas no express ants-nuptial contract 10,
| tween tho parties
| The wife contended that no transfer IA,
cou,d he imposed under our statute Al. "A
the half interest Of the widow IN the ssisi.
| for the Tea son that there Na- no tran.'e.
\ upon hia death ana that she merely en- ter.i
into posseasion Of her community inters.,
as u previously existed under the Frrnrh
! code
Commenting on this contention judo.
IIaight. speaking for the court sl,.
! Ordinarily the law Of the place Of nc do--i,
Of the owner controls with reference 'p ne d..
| tributlon OF his personal property upon Nis DO
cease and the law Of the place In which his rsaI
| estate - situate controls win reference ~ %,
descent. and IN the absence Of an expires, ss,r.
nupral contract otherwise providing ne FORE
going rule prevails With reference % ihe dispo.
| ston Of property Of married people g9on ~.
desih 81 either. 10 Two or more persons shou!
each ne the owner Of an undivided interest n Z
specific article Of personal property and ,s.7
should remove - this state bringing surA rror
rrty with them. their ownership therein po.t
remain Unchanged by our lAw. and In cate q u.
death Of either nc Undivided shares u -
Others vouii remain unaffected.
In the present case. however N. rog-,
declares that inasmuCh a. all ~ Mr. Naio',
property. both real and personal. owned ~
him A. the time of his death VAS ACQUIRED
after the removal Of himself and wife mo
this state u - not necessary for the Cou--
10 determine M 10 whether tho community
interest Of wife N the properly ~ her has.
baud under the French law - such ss -
constitute hcf the present and continuing
owner during their married life 81 an IN.
divided half interest IN his personal
property acquired dprng his residence IN
France A To tho property acquired ~
H.. ia A
his MI" IA this stat. ~" court ursgA..
nedlv SAWS u - controlled hy our Laws ana
upon his death ~ j. transferred within ne
meaning Of our tan Laws
While the court finds no precise decision
on this point Reported ~ ms STATE % has~s
is determination on the adiudi-atlons n
o. her states ana of lead Ing ext hook rIrsrs
sI,n a. EodEer- IN his work on domes','
relation and story on .tonfi,' Of avs
IN" court adopts the view 81 ~'orv 'ha'
~bc-" there r- a change ~ domiri.e The law
81 ne actual domIri'" and not of the ma'r..
Wouit' d"unI'll" NI.t govern A. 20 al future
Aouut'lfror~ ut movable properly. and ~
- all rrwoNur.e properly. The INV 81 irs
place hero tie real ''~ra'" Is lo"ar"I
The npp"itan' 'ir"d m support NJ her
contention he ease % Bonatt NelSc'
'I\ ~ Judge Hnigh' holds this cA-e
InBppucIb'" IN nat case. according ORD
hi- statement thereof tho plaintiff and hs-
h r-hand were resident. OF France and ver.
married and lived together a. husband ant
Wii" non tho death 90 h"r mother TIA
piatn'tr n"cIm" IA" owner Of certain rrg.
estate IA france which she sold and ne
pro"ee,l- thereof we're appropriated hv re-
husband who hen abandoned har AMI
moved 20 the I nlted States whore Ie con.
tiuVai 10 reside until his decrease { ndsr
tn" French law the right Of tho wife asa
fIs - her - n of Al
meu' continued and attached the proper'-
Of her husband II vas accordingly hs'f
bv our court here that the husband llvrg
the proceeds of the real -
tate ~ his wife. which she had inherited
from her mother she az n creditor vas IN.
titled 20 have her claim paid In mar oass
no question arose bet ween the cretFors
The question was between the wife y ro hat
had her money appropriated hv hor he.
band and brought 20 this country and
lexa'se- here Judge Haight finds no'Hrs
IN that case that - TN conflict with The coo.
olusions which he and his colleagues have
reached in this ease
He finally takes M the contention n The
widow that while there was no cypress
ante-nuptiai contract there was = 'Ari
contract. or n contract to be presumed
from the fact that the parties entered into
a contract Of marriage and that surt 'aci
the community law IN foroe IN France
" have seen. every Government p" 80
night 20 prescribe laws for the control AMI -
trbution Of property within - own tsr-i'o1a
limits and while recognize the yAti''y
contracts made IN foreign Jurisdictions 70 = r'h
Met arises with reference thereto our own 49,
must prevail Instead OF those Of foreisa Hr'
icton Inder our statute every sgr'~1rt'
made In consideration OF marriage i ,nld anie"
u be In writing rIc~pia mutual promise 20 49,
u II thus Apphren' that We cannoi recognize 81
ante nuptal contracts Nat Ne DO not .'f@'
stand that our statute diners materially 'ron
that OF the renrh lAw in this regard 'or NJ"
the French CiyH Code relating to comm Inl'y
Article lAs7 provides that the iAv rrgEis''s 90
luEAi sssoctA lions In respect OF proper onT y
default Of express agreements. which 40 piru''
may make a. they s~e ~. provided % g ro' r'r-
iTsry 20 morality and subject n ne 'oIoSiH
restrictions Article iagi provides ma raw
non,aI agreements may not he Alterst a''s' ~
celebration OF the marriage u is tf'-
pareut that under the French cole is.' arS'
nuptai agreements are not recogr'r'.. h.' no
must he express agreements wilton ,sn0'' =
changed Aflrr the celebration % tns Tsr-'hgf
finaly. the poser Of every Govsrn~E'r' "r'
property within it, lIrisiirton a0i '"r-'ofi
limits extend, 10 rrasOnab'" taxation 'o- s''r'n