New-York tribune., 1916-07-07
Will Fight for 100000
Estate Left by Gideon
HOWIand.
SON OF WEALTHIEST
WOMAN NOT WORRIED
Filing of Will In Vermont Saves
S4,000,000 Tax Here-State
to Investigate.

Mrs. Hetty Green's will, which di-
vides an estate estimated at 100000
900 equally between her two children,
Colonel +. H. r. Green and Mrs.
Matthew Astor Wilks, will not be con-
tested when it is offered for probate
fortnight hence in Vermont, it was an
nounced yesterday by Colonel Green.
But the "wealthiest woman's" death
has unloosed the strings of contest
in which nearly 1900 persons these
are the colonel's figures will fight with
one another for the sl,50O000 estate of
Gideon Rowland, who died in 1923.
Mrs. Green was the grandniece of Mr..
Rowland, and has enjoyed the income
from his estate since the death of
Sylvia Ann Rowland. According to
Miss Howand's will, the estate was to
revert to Mr.. Howlands direct heirs az
Mrs. Green's death
This contest over Old Gideon How
lands wealth is bound to be Of gigantic
proportions" Colonel Green asserted
yesterday as he stepped from a di-
rector's meeting at the Seaboard Ma
tionsl Bank. But It will be one in
which my sister and will not have the
slightest personal interest There are
to-day nearly 1900 heirs of old Mr..
Rowland. One branch Of the heirs
alone has 1000 members; another, L.
700. They were great on famiIies-the
heirs Of the Gideon Rowland branch.
Mr.. Rowland himself had thirteen chill
dren, all of whom married and reared
large families.
Task to Fall on Courts.
"My sister and know OF but one
direct line descending from Mr. How
land, which has 1000 heirs in itself.
But there are many others. Miss How
land directed that upon my mothers
death the Gideon Rowland estate
should be divided among his direct
heirs. This, of course, will be done,
and the Herculean task will fall upon
the courts. We have nothing whatever
to do with it.
"Of the Mrs. Hetty Green line Of the
family there are but two direct heirs
my sister and myself We're not con-
testants against each other in my
mothers will, and are not contestants
for a share in the Rowland Sl,500000
since the court has already decided
against the Rowland will my mother
produced"
why do you suppose your mother
made no charity bequests ?" Colonel
Green was asked.
when my mother gave to charity
as she often did-it was always with
the understanding that there should be
nothing said of it," ne returned. "She
preferred to help people to help them
selves, rather than 70 give them moneg
outright"
Can you tell why Mrs. Wilks received
a special bequest Of $4,000, ,000?"
Certainly. That sum was given to
my sister to counterbalance the Remson
estate, which my mother gave to me
outright. The bequest was utterly
fair"
Big Tax Avoided Here.
By filing her will in Vermont, rather
than in this state, Mrs. Green ran true
10 her lifelong form of good busi-
ness" II became evident yesterday,
and probably avoided for her heirs the
payment of s4OOO,OOO inheritance tax
to New York.
Vermont collects no tax on prop
erty willed by a parent TO children.
Il can collect. if Mrs. Green's legal
residence in that state is established,
no more than per cent tax on the
S25. 900 left TO other relatives and
friends, or about 81 ,250. Mrs. Green
has always maintained that her real
home was at Bellows Falls, Vermont.
But officials of the Controllers office
of New York State are not going TO
content themselves with Mrs. Green's
simple declaration. They have already
started an investigation TO ascertain
what part of her time she spent IN
this state. II il can be shown that she
lived for q major part of the twelve
months preceding her death within
the bounds of New York. she will be
designated an actual citizen of this
state under a recent law enacted by
the Legislature.
Establishment Of Mrs. Green's resi-
dence here would mean that her estate
must pay four per cent on that part
of it which exceeds 100000 This
would be practically si,OOOOOO the
largest Inheritance tax ever paid into
the state treasury. Colonel Astor's
estate paid s3.150O00 tax; that of An
thony y. Brady, $2.35O.OOO.