New-York tribune., 1921-05-27
State Demands
Frick Tax as
Resident Here
Steel Millionaire Lived 4I6
Days in N. Y. in Two Last
Years of Life, Testimony
for Comptroller Reveals
Termed Self PittsburgIler
Employed 10 Persons There
to Look After Securities,
Financial Secretary Saws

Although Henry Clay Frick, steel
king, who died December 21, 1919, re-
quested that his will be probated in
Pittsburgh, and although his estate has
been inventoried there at $77,326,0O
IN personal property, the Comptroller
of the State of New York contends
that Mr.. Frick was . resident of this
city and that, therefore, his estate
should be compelled to pay transfer
tax in this state.
The executors of the Frick estate in
slst that he was resident and voter
in Pennsylvania and that only such
property as he owned here can be
taxed under the laws of New York.
In any case only a comparatively small
part of the wealth IF Mr.. Frick could
be taxed, because he left more than
100000 Of his fortune to public in
stitutions. This is exempt from taxa
tion.
Anthony P, Ludden, State Transfer
Tax Appraiser, has been designated by
Surrogate Foley to eppraise the Frck
estate, and testimony has been taken
by Mr., Ludden regarding the question
Of residence, which will be passe Gmpon
by the Surrogates' Court. The testi-
mony indicates that while Mr.. Frcly
had a house in this city as we'll as in
Pennsylvania he regarded himself q
citizen of the latteE state and voted
there thirty-three years, registering as
late as October, 1919. two months be-
fore his death.
Passed Much of His Time Here
John B. Gleason, attorney for the
State Comptroller, in support of the
contention that the steel master was
resident of New York, pointed out
the time he passed in this city after
1917.
In 1918, said Mr. Gleason, the de-
cedcnt passed 218 days here and in
1919 he spent 1913 days in New York.
Most of the time he was not in New
York during those years, it was con-
try estate, Pride's Crossing, in Massa-
chusetts. He passed only two days in
Pittsburgh in 1918 and 1918, it was
said
William j. Maughton. private finan-
cial secretary of Mr.. Frick from 1905
to his death, testified that the latter
held most of his stocks and bonds in
Pittsburgh, where he had q staff of
ten persons looking after his securi-
ClSS. ne Sdlu MIS-. IIlCh OWUSu Il
house in Pittsburgh to which she took
title in 1882 Mr. Frick decided in
October, 1905, to live in New York.
He leased the residence of George w.
Vanderbilt at Fifth Avenue and Fifty-
first Street for $4,000 a year. He re-
manned there until the completion of
his residence at 1 East Seventieth
Street This was in 1914.
Mr.. Maughton said that Mr.. Frick
lived more in Pittsburgh before 1917
thalRhe did after that year.
War Kept Him in New York
"The fact is," said the former finan-
cial secretary, "that he had to watch
things SO much on account of the war,
and the only way to do it was to be
mostly in New York. He would come
down and rush back to his summer
home more often than in previous
years"
Henry C. McEldowney, one of the
executors of the Frick will, said under
examination that the testator told him
to see that his will was probated in
Pittsburgh at once, as that was his
home. The will was admitted to pro
bate there. He was also buried in
Pittsburgh.
Testimony was given that as di-
rector of various banks Mr. Frick
signed documents as a resident of
Pittsburgh, and further that he was a
director of the Pennsylvania Railroad.
which, under the laws of the state, re-
quire a director to be a resident of
PENNSYLVANIA.