The sun. [volume] (New York [N.Y.]) 1833-1916, 1916-04-15
ROCKEFELLER BOARD
FIGHTS TAX ON GIFT
Chart, It's Purpose. Says Law.
yrr-Plan Too Vague, Re-
plies states Attorney.
BEQuEST RAISES ISSUE

TIE grounds on which the Rookie
Teller Foundation relies to sustain It's
contention that 1t is "A charitable or
benevolent corporation. and that accord
inrly all gifts made to the foundation
are not subject TO a tax. were set forth
before Surrogate Cohalan yesterday in
the contcs, over the taxing OF a De-
auest left by Mrs. Laura =. Rockefeller'
wife of John u. Rockefeller.
State Comptroller Travis IL appealing
through his counsel. schuyler G. Carlton,
from the decision of tho transfer tax APP
praiscr, holding the share OF her es-
tate passing to the Rockefeller Foun-
dalton Is not taxable. She left about
$500. 900. OF which S+25.s19 went 10 the
foundation. This Is the amount the state
seeks to tax.
Mr.. Carlton argued that the charter
OF the foundation described It's powers
and duties. II take It," said MI. carr
ton, ''that the charter means that the
foundation Is to promote what Mr.. ROCK
efe,ier deems the welfare OF mankind.
and nothing could be more broad.
Thinks Purposes Too vague.
He pointed out that under the char
ter the funds of the foundation may De
used for the purposes OF organizations
thai would not be exempt from a tax.
For that reason be commended that the
foundation itself was not exempt. lie
insisted that its purposes were 700
vaRue. covering every branch OF &C
tivity which human ingenuity can think
OF, for the purpose of promoting what
70 the minds Of It's officers shall seem
the we'll being OF mankind throughout
the world"
Mr.. Carlton said that among the or
R~anixations aided by the foundation. as
shown by its report. were the emma
Medical Board. the Bird Refuge IN
Louisiana, the international Health
Commission, the Bureau OF Social Hy-
eiene, bodies investigating government
problems, the Alta Social settlement OF
Cleveland and the Homes Association OF
New York. Requests left directly to any
OF these organizations, he said. would DC
subject to a tax. After saying that the
foundation had aided the Bird Refuge az
part Of Its plan to promote the 'welfare
OF mankind Mr.. Carlton added 1T
may. be that the breeding Of game BIRDS
will reduce the cost OF living"
George Wildwood Murray. attorney for
tho Rockefeller estate. replied that the
refuge IN question was not a shooting
preserve. This superb refuge" he said
'is for regular migrating birds, where
Trey may rest. at the mouth of the Mis-
sissippi. The object Is TO save the birds,
who save the fields from the depreda-
tons Of rodents and insects. If the
refuge had been established years ago
il would have meant n saving of mil.
lions OF dollars a year In crops.'
Points to GIFT to Belgium.
Mr.. Carton referred to the fact tina
while the income of the foundation fol
seven months In 1919 was 81 400. 600
Only saln.coo WAS spent To this Mr.
Murray replied that N,0O0,0oo was
given tr the Belgian Relief Fund last
year.
ylr. Murray said that Mrs. Rockefel
ler's intention was t. leave the bulk o
her estate t. charity. Al least that Ii
what she tried to do" he said. "Th'
charter Of the foundation clearly placer
II in the category Of charitable corpora
tons. Thu Legislature has granted Thu
charter and can revoke 1t IL the people
deem IL to &c dangerous"
As to the contention that the fund
may lie Used for other than charitabl,
or benevolent uses. Mr.. Murray said tina
n was the duty of tho Attorney-ienera
TO safeguard the rights of the people II
this respect. and II was presumed h
ne would SOC that the real purposes o
the foundation were carried out.
Any suggestion that the income
whether spent in one year or another
cculd lie spent Tor any purpose no
charitable is absurd" said Mr.. Murray
1.-The charter gives the corporation bu
one purposc-"harity-and it's eXIendi
lures will be made for that purpose an
NO other
Surrogate Cohalan reserved decision.