The New York herald., 1921-05-27
STATE OPENS FIGHT
TO O7AXFRICK RICHES
Testimony Given Here on
Whether He Was New York
or Penna. Resident.
EXECUTORS SAY LATTER
Attorney for State Comptrol-
Ter Cites Art Bequest as
Part Of n. Y. Claim.

Surrogate James A. Foley heard tes-
timony yesterday in the fight to de-
terTnine whether the late Henry Clay
Frick was a resident OF New York or
Of Pennsylvania at the time of his
death, and upon the decision to be
rendered by him rests the payment of
many thousands Of dollars In transfer
taxes. There is also possibility that
the Frick estate may be taxed, as a
result of the decision to be rendered
both IN New York and Pennsylvania.
One of the witnesses called before
Anthony p. Ludden, State transfer
tax appraiser, who took the testimony
and who was appointed by the Sur
rogate to make an appraisal of the
Frick estate was William ]. Maugh-
ten of Pittsburgh. private financial
secretary to the late ironmaster.
Mr. Frick decided In October. 1905.
to live In New York" the secretary
testified. He leased the residence Of
George w. Vanderbilt at Fifth avenue
, and Fifty-first street for $4,000 a year
He stayed there until the completion OF
his residence at / East Seventeen street
This was In 1914.
This house OF twenty rooms Mr..
Frick kept open all the year. Even
when he or the other members of tho
family were not there there were al
ways housekeeper. cook and maid
in charge. He also kept a COW on the
premises"
The examiners did not ask further
concerning the reasons for keeping the
COW. apparently being satisfied that the
animal was maintained In the city for
the purpose of supplying absolutely
fresh milk to members of the Frics
family. Mr.. Frick. IL was known, took
extraordinary precautions about his
personal safety after attempts had been
made to assassinate him In view Of his
stand in the great Homestead steel
strike.
The question OF Mr.. Frick's legal resi-
dence arose for the Surrogate to pass
upon because Of the State Comptroller's
contention that as New York resident
the whole personal estate OF upward
Of $77.o0o.ooo should be taxed under
the inheritance laws OF this State. The
executors Of Mr.. Frick's will maintained
that as Mr. Frick registered and voted
in Pennsylvania for thirty-three years
before his death. December 81. 1919. he
was a citizen OF Pennsylvania and there
fore the New York authorities could
tax only his holdings OF securities and
real estate In this State. No matter
which way the Surrogate decides. only
a comparatively small part of the estate
is involved, as more than S65.000,000
>nI - fnc
and as such Is not taxable.
John B. Gleason, attorney for the
State Comptroller. pointed 10 Mr..
Frick's bequest OF his art collection TO
the people OF New York, upon his wife's
death, as an indication OF how his feel
ings ran, but opposed to this was the
testimony of Henry G. McEldowney, one
Of the executors, that Mr.. Frick told
him to see that his will was probateJ
In Pittsburgh. his home"
Mr.. Gleason also produced testimony
that in 1918 Mr.. Frick passed els days
in New York and~l9s in 1919. in com
parlson 70 time spent elsewhere, prin-
cipally at his country estate IN Pride's
Crossing Mass. Only two days were
spent In Pittsburgh In those two years,
the State counsel alleged
Guthrie, Bangs and Won Sinderen. at
torneys for the executors. produced tes-
tlmony showing that Mr.. FricR mann
Ia ncd home In Pittsburgh that was
never closed from the day IT wes opened
In 1892 that he kept most of his secur-
tiles in Pittsburgh and employed a staff
of ten persons to look out for them
that he was director OF the Pennsyl-
vania Railroad and as such must neces-
sarily be resident of the State.
Lewis Cass Ledyard. lawyer who drew
up the Frick will. told OF submitting tho
document to John g. johnson. leading
lawyer or Philadelphia. for an opinion.
so a. TO be certain that It would stand
the test OF validity according to the laws
Of Pennsylvania.
The will was probaied IN Pittsburgh.
The New York appraisal awaits the out
rome OF the Surrogates decision.