The sun. [volume] (New York [N.Y.]) 1833-1916, 1914-07-23
MILLSS GIFTS ESCAPE TAX.
Appraiser Decides s2.OOO,oOO Press
cnts to ChiIdrcn Are Exempt.

Transfer Tax Appraiser Perclval y.
Magic. who has had the report on the
Darius - Mills estate under consideration
for several months because of the question
as 10 whether or not gifts of $1,000. 600
each to the deccdent's son. ogden Mills
and daughter. Mrs Whltelaw Reid. n few
days before his death on January 3, 1910.
were taxable. decided Yesterday that the
gifts were exempt from the tan.
The appraiser values the estate at s3s.-
53G.79l gross and S35.723."l5 net, NJ which
the two chillron get sl7.66l.507 cach.
Gifts Of 500 600 each went to the Metro
Iolitan Museum of Art ana tho American
Museum ~ Natural History. $50, 600 TO
IN" New York botanical Gardens and
$4,000 each to- tn" American Geographl-
cal Society and the American National
Rcd Cross
II is likely that the Mills report would
have been filed a year or so ago except
for the question OF the taxation Of tho
gifts to his children on Christmas Day.
1909. in accordance with his custom. A.
that tlmc Mr.. Mills was at hts California
home. Mlbrac. with his daughter Though
he was suffering from govt and rheuma-
tism he did not know he was seriously III.
because OF Mr.. Mllls's condition attorneys
for IN" State Comptroller coutended that
the gifts were made because he realized
he was about to die
ks proof that Mr.. Mills only followed
his custom counsel for the Mills est te
offered In evidence n series Of letters and
kilograms. one Of them was a letter writ
ten on December II. 1909. to his son,
ogden Mills, In New York. thanking him
for letters sent to him daily The letter
said I'm part:
81 want 10 give YOU and your sister for
| your Nmas present or end Of the year
! 81 600. 600 each. think perhaps ,,e best
/ way to do II Is To give you each s,O0(
! shares OF Atchson, making up the balance
/ by check.
"Wh-n YOU come out 7 think YOU had
better bring this stock with you for my
signature so that your names can he
carried on in regular way In the
1 Atchison hooks 7 am making TO eact
Of the children my usual Nmas gif
( Of $500 ms n kind remembrance Give al
the people in the office same sums fo'
Nmas as usual Also send out usua
: charity cheques as last year. Your:
arfectionately d q. MILLS"
\ second letter, dated December %
1909. was to George w. Graf privat
secretary, informing him Of tho gifts. III
also said he felt much better,
Both ogden Mills and Mrs Reit
testified ~ to their fathers gifts In othe
years. but they were NOT asked to tel
overcd Mrs. Reid said he always CAV
her the choice of taking the gift in casl
or s., o. and 10 always preferred stock
The i.at OF books and paintings owne,
by -" Mills whch has not been pub
ll.hcd. showSl that his books were wort
.3.0Oo One - Tho most valuable paint
inys. aupralscd ~ $500, was Meissonier'
marshal Saxc with staff" Other paint
..,ss ,rora a Troyon, $4,000; two h,
Biay $500 Ruhens, $1,000;
poussc,u. $4,000; Mossoner's "Halber
...r" % OOO. ID "Stlrrup Cup" $4,000
r,os, llnheurs shop $500; Baldni'
Rial Scene" $4,000. and Schreyei
S3.5oc.
THO list OF securities owned by Nj
Minis has heon published in TIVE Sur
rho appr,ia1l shows that he held note
acgr.gltrg nearly 81 100000 which ar
unco'l.ct'hlr