The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-06-16
TAX ON F. T. MARTINS
$5OO,OOO OISSOUGHT
Question Of Residence Here or
in Paris Before Sur
rOgatc.
EXECUTOR FILES PROTEST
Kept Apartment Abroad for
Years. and Writings Are
Quoted as Well.

\ dispute between the Metropolitan
Trust Company. executor under the will
OF Frederick Townsend Martin. and John
II. Gleason, attorney for state Comp
trolled Travis. as to whether Mr.. Mar
tins estate of about $500. 900 is taxable
in New York State was submitted to the
surrogate's Court yesterday for determi-
nation.
The State Comptroller contends that
the papers flied yesterday give con-
garded himself as resident OF New
York. while John II. Pine. attorney for
the Martin estate, contends that Mr
Martin always considered himself a resi-
dent OF Paris. II the Surrogate decides
that Mr.. Martin was a resident of New
York the proceedings will be sent back
to Appraiser william J. Campbell to fix
the value OF the estate.
Among the points made by the State
Comptroller in his effort to show that
Mr.. Martin was a legal resident of New
York was the opening paragraph OF Mr..
Martins will. drawn 10y Mr.. Pine and
approved by Mr.. Martin, which said
Frederick Townsend Martin of the city
and State OF New York" Clerks In the
office OF the Commissioner of Jurors
testified that when Mr. Martin was di-
rected in 1912 to appear at the office
and give any reason why he should not
be put on the jury list. Mr.. Martin went
there and got exemption on the ground
that he was a discharged member OF
Company A. Tenth Regiment. of the Ma
tional Guard, in Albany. He did not
claim to be nonresident.
Gave Residence as the Plaza.
The evidence also showed that when
Mr.. Martin was assessed in 1912 on per-
sonal property worth $4,000 he testified
in swearing OFF the tax that he lived at
the Plaza Hotel and that his property
consisted OF only 81, 900 in cash. while he
owed $4,000. Mr.. Gleason said in an
affidavit that the Social Register for 1913
gave Mr. Martins address as the Knick-
erbocker Club and said that ne was
listed as resident member and not a
nonresident member Of the club. Mr..
Martins sketch of his life in Who's
Who" for 1918 gave his residence as
the Knickerbocker club and his Office as
40 Wall street
In support OF the contention of the
Martin estate that the decedent was n
resident of Paris Beverly Chew. a per-
sonal friend of Mr. Martin and vice
president of the Metropolitan Trust
Company. said that for many years he
had resided at ~ Avenue uabriel. Paris
and that he owned no real estate in New
York State except the plot in the Albany
cemetery where he was buried.
Julien T. Davies, orother-ln-law Of Mr.
Martin. said that he took his apartment
in Paris in 1889 and lived there part
OF each year until his death in 1914
When he came here he either visited
relatives or lived at a hotel lie never
voted here and Mr. Davies frequently
heard him say he was a resident OF
Paris
Kept Paris Apartment All Year.
Frederick G. Smith, Mr.. Martins
valet from 1904 until he died. and Ed
ward Martin. employed by the late Brad
ley Martin. both testified that Mr.. Mar
tin kept his Paris apartment open the
year around and regarded himself as a
resident there. Smith testified on cross
examination that every year Mr.. Mar
tin spent from five to seven months in
New York. two TO four months In Eng
land and Scotland. about two months in
Paris and the rest of the time travelling
He said he never saw Mr.. Martin sign
his name in hotel registers. but the
testimony showed that he registered al
the Plaza as Frederick Townsend Mar
tin, New York. and valet" and that he
usually got the same rooms in the hotel
The Martin estate also submitted ex-
tracts from Mr.. Martins writings tc
show tnat he regarded Paris as his
home. Among them were the following
Il think Paris affords wonderful
background for spectacular display
Some people dislike the gay city and are
invariably depressed while there. but /,
has a peculiar fascination for me and