The sun. [volume] (New York [N.Y.]) 1833-1916, 1911-04-01
ASTOR ESTATE REAPPRAlSED
MT YEREANCE DOESN'T VARY
FIRST REPORT Much.
Last Act Tefore Getting Out Of Omcc
Was 10 slip In liis statement without
saying . Word to Hamburger
pink Pearls Figure in Rehearlng.


saying word To Harburger-Bogus
pink Pearls Figure in Rehearing.
James Yereance. the chairman OF the
transfer tax appraisers who resigned
because of alleged interference since the
work Of the appraisers here has been
under the supervision OF Deputy State
Comptroller Julius Hamburger. quit his
office yesterday afternoon. His last act
was to file his report Of the appraisal OF
the estate Of Mrs. Caroline W. Astor. which
he was directed to make by Surrogate
Cohalan six months ago when the Surro-
gate refused to confirm his original re-
port.
Yereance fled his resppraisal in the
Surrogate's Office just before it closed
yesterday afternoon and had the salts
faction OF ignoring an order Of Deputy
Comptroller Hamburger that all appraisers
reports must be first filed in his Office.
The reappraisal was not submitted to
Surrogate Cohalan yesterday because Of
the lateness of the hour when 1t was
filed. but as II only makes the total estate
81, ,2Os more than in the original report,
and in some respects does not differ from
the report which the Surrogate rejected,
it is thought that no will order q third
appraisal.
George A. Lavelle. special attorney for
the State Comptroller in transfer tax
cases. glanced at q supplemental report
OF the appraisal after it was filed and
announced that he would withhold his
approval and would oppose any motion
by counsel for the Astor estate to confirm
the report.
The total value OF Mrs. Astor's property
| is put in the new report at 81. .734,3 ,395. as
against 81 .72o. 1877 in the rejected appraisal.
The former Duveen appraisal Of Si7 ,652
on bric-a-brac and household articles
was withdrawn and a new appraisal
Of SlO5l2 made. with a duty charge Of
"a, $50. making a total OF Sl7,3A. The
Don Quixote tapestry was raised 5000.
to 5000. The contents OF the house at
s42 Fifth avenue are now appraised at
| s25.S59.
Appraiser Yereance allowed reduction
OF S95.342 from the taxable total Of the
estate. which included SO. .i0s for debts
due New York creditors. Sl%.576 for ad-
ministration expenses and commissions
Of $50, ,65s to the three executors. The
report fixes the value Of the estates left
TO Mrs. Astor's daughters. Charlotte A.
Haig and Mrs. NJ. Orme Wilson. at 345l .iS7
and S47s. .6e4 respectively. Col. John Jacob
Astor's share 10 estimated to be $Ss.oo0.
The appraiser exempts from taxation
the remainder interests Of S2o2. 40S willed
to Mrs. Haig and s2cs. .oo1 70 Mrs. Wilson.
and Attorney Lavelle said he would OPP
pose this action particularly.
The testimony filed with the report
bears upon the manner in which the former
rejected appraisal was made. Thomas
Hade. the butler employed 10y Mrs. Astor.
who later went to work for Col. Astor.
said that cut glass in pantry IL by 20
feet was overlooked in the previous APP
praisal. As to the appraisal OF $i.5o and
Si.7s apiece for gilt chairs. which were
said to be fragile. the butler said that
the chairs looked all right to him. He
also said that the carpets and rugs we're in
better condition then the first appraisal
indicated.
Ten Brock Morse. the Tiffany diamond
expert, was cross-examned by Mr.. La
velle concerning his estimate Of the value
OF Mrs. Astor's jewels. and although the
examination showed that none Of the
precious stones had been weighed his
valuation given before was permitted to
stand. Mr.. Lavelle moved to strike out
testimony that he got the weight OF some
OF the gems from the firms Paris Office
In the case OF other gems he said he
merely estimated the weights. A dia-
mond piece from the French crown jewel,
was appraised at $4,000.
WAS this appraisal Of 5000 a mere
guess?" asked Mr.. Lsvelle.
~Yes. merely estimated" said Mr.
Morse. He said he estimated the value
Of the diamonds at 500 carat and sale
that his firm only charged $50 to s25 FOL
resetting q. 900 stone.
Mr.. I.avelle called the expert attention
to his valuation OF 35l 900 for what h,
described as five strand pearl necklac,
with ninety imitation pearls" and Mr.
Morse said that the imitation pearls wer,
only wax beads. Their fraudulent charac
ter was apparent to "any man who know
the business" he said. He admitted
that he did not detach the pearls from
the strand to make the examination
and he subjected the imitation stone
to no test. The genuine pearls were wortl
from 81. so to 81. so a grain. and he esti
mated the value OF the whole necklac,
without weighing.
did you weigh any OF the diamonds
emeralds, sapphires or any of the preciou
stOnes2" asked Mr.. Lavelle.
"No." replied Mr. Morse.
"Then it was purely guesswork?-
~Yes"
Mr.. Morse said that the settings of al
the stones were OF such little value tina
he did not consider them. He ATTACHED
no additional value to the French crow
jewel piece because Of it's history.
Hade. the butler. said that there wer'
no wines in Mrs. Astor's cellar at the tim,
of her death because IL was her custom
to send out for such wines as she needet
for dinners or receptions
Ee'u He Trnklefsky Again.
Aaron Tankel OF 1894 Boston road. Tn
Bronx. got permission from Suprem
Court Justice Newburger yest terday /,