(1) By taking from the said debtor,, the sum of $............ in cash (2) By taking from the said debtor, ............, the sum of $............ in cash, and taking the individual notes of ............ for the balance, payable as follows: ............. [Signature of judge or surrogate.] 220. Motion to File Desperate Claim for Benefit of Creditor. The undersigned administrator of the estate [or, the executor of the last will and testament] of the said decedent, ............, respectfully shows that ............, one of the creditors of said decedent has offered to take the debt owing by to said estate, at its appraised value in the sum of $............, and to credit the same on the said ............'s account against said estate, said debt being classed as desperate. Wherefore the undersigned prays that said desperate claim be ordered filed by said administrator [or, executor] for the benefit of said creditor. [Signature of administrator or executor.] 221. Order to File Desperate Claim for Benefit of Creditor. [Title.] Now, on this ............ day of ........ 19..., .... the ad ministrator of the estate [or, the executor of the last will and testament] of said decedent, ........, having filed a motion in this court showing that the debt in the appraised sum of............ dollars, owing by ............ to said estate has become desperate and difficult to collect, and that ............, one of the creditors of the estate has offered to take said debt and credit the said value thereof on his claim No....... allowed against the estate, it is ordered by the court that the said debt be, by said administrator [or, executor] filed in this court in the above entitled matter for the benefit of the said [Signature of judge or surrogate.] 222. Petition for Settlement of Special Chose. [Title.] To the Hon. of said Court: The undersigned administrator of the estate [or, the undersigned executor of the last will and testament] of the said decedent, ............., respectfully shows that there has been presented a claim for damages against ............. for ..... [set forth the cause ............ by which damages arise], and that the said as settle said claim for the sum of ............ dollars; that no suit has been brought on said claim; and the proposed settlement is. the undersigned believes, proper and for the best interest of all parties interested in the estate. Wherefore, the undersigned prays that he be authorized by the court to receive the said sum of ............ dollars in full satisfaction of said claim. [Signature of administrator or executor.] 223. Order for Settlement of Special Chose. [Title.] ............ Now, on this............ day of ............, 19...., it appearing to the court that............, as administrator of the estate [or, as executor of the last will and testament] of the said decedent, ..........., makes claim for damages against for [set forth the cause on which the damages arise], and that said proposes to settle said claim for the sum of ............ dollars, and that no suit has been brought on the claim; and the court being of the opinion, from the statements of said administrator [or, executor], that said settlement is proper and for the best interests of the parties, he is hereby authorized to make the same, in full satisfaction of all claims and demands against said .... by reason of the cause aforesaid. [And an order of distribution of the personal property of said estate having heretofore been made herein, by reason whereof it now becomes necessary to apportion said sum of $............. among the beneficiaries, it is ordered by the court that the said amount be, and is hereby apportioned to the several beneficiaries as follows: To............ the sum of $............; to ............ the sum c $ (and so continue to each heir or legatee.)] [Signature of judge or surrogate.] ARTICLE X. DETERMINATION OF INHERITANCE TAXES. 224. Petition to Determine Inheritance Taxes. Your petitioner undersigned respectfully shows: 1. That he is the administrator of the estate [or, the executor of the last will and testament] of the said decedent, 2. That the said ............ died intestate on the day of 19...., leaving surviving as his only heirs at law the persons whose names and relationship to said decedent are as follows: [Give names and relationships of all the heirs]. And said ............ estate is now vested in said heirs, subject to administration, in the following proportions, to wit: The said .......... ...... is the owner of an undivided one part thereof: The said ............ is the owner of [etc., giving proportion each is entitled to]. And each of said heirs is entitled to distribution of said estate according to his or her respective rights and interests as aforesaid. [Or, That said decedent died on the day of 19...., leaving a will which has been duly admitted to probate herein, and by the terms of said will the whole of said estate is devised and bequeathed as follows: (Give names of the several legatees, the kind and nature of the property bequeathed to each, together with any conditions or limitations placed thereon, and the rights of each legatee under the residuary clause of the will). And, upon the distribution of said estate the said legatees are entitled to the respective portions thereof as above set forth, in case the estate be sufficient to satisfy the same after the same has been fully administered.] 3. That some of the heirs [or, legatees] aforementioned are, as appears from the general inventory and appraisement of said estate, subject to the inheritance tax levied by the laws of the State of... (as well as by the laws of the United States). Wherefore, the undersigned prays that the court proceed to determine the actual net value of the property of every kind and description transferred in said estate to the parties interested therein by inheritance [or, devise], the proportions and amounts inherited by [or, bequeathed to] each, the names and relationships of the persons entitled to receive the same, the rates and amounts of inheritance tax to which each of said heirs [or, legatees] and their inheritances, respectively, are liable, and the total amount of tax to be paid. [Signature of administrator or executor.] 225. Order Fixing Time for Hearing Petition. [Title.] Now, on this ..... day of ............, 19...., the acting administrator of the estate [or, the executor of the last will and testament] of the said decedent, ............, having heretofore filed herein his petition asking the court to proceed to determine the actual net value of the property of every kind and description transferred in said estate to the parties interested therein by inheritance under the law [or, by devise under the said decedent's will], the proportions and amounts inherited by [or, bequeathed to] each, the names and relationships of the persons entitled to re ....... ............ ceive the same, the rates and amounts of inheritance tax to which each of said heirs [or, legatees] and their inheritances, respectively, are liable both to the State of and to the United States, it is, therefore, ordered by the court that the........ day of 19...., at ............ o'clock, M., at ............, be, and is hereby appointed as the time and place for the court to determine the title of all property belonging to said estate, the value thereof, the heirs [or, legatees] of said decedent, the share of each in the estate, and all the aforementioned matters relative to inheritance taxes; and at any time prior to the time herein fixed for the determination of said matters, all parties interested in said estate may file written pleadings respecting their rights in the premises, and all such rights will be determined at the time of such hearing. It is further ordered that the Clerk of this court give legal notice of the foregoing and cause the same to be served on all said interested persons in the manner provided by law for service of summons in civil causes in courts of record. Witness my hand and the seal of said court, at day of............, 19..... [Signature and court seal of judge or surrogate.] 226. Order Appointing Special Appraisers. [Title.] The State of............: To ............: Greeting: this Whereas, it appears from the records of this court, in the above entitled matter that [setting forth the allegations contained in paragraphs 1, 2 and 3 of No. 224], and it being, therefore, necessary for the court to determine the rates and amounts of inheritance tax to which each of said heirs [or, legatees] and their inheritances, respectively, are liable, and the total amount of tax to be paid to the State of............ (and to the United States), it is ordered by the court that you, the first above named be, and are hereby appointed special appraisers herein, and you are hereby directed, each, to take and subscribe the oath required by law and then proceed to ascertain and appraise the whole of the estate of the said decedent, as of the time of his death, together with the rates and amounts of inheritance tax to which each of said heirs [or, legatees] and their inheritances, respectively, are liable, and the total amount of tax to be paid, considering the aforesaid record relative to the names of the heirs [or, legatees] and the proportions and amounts of their inheritances [or, legacies]. And in said appraisement and estimate you will show the inheritance taxes due to this State of............ in the form prescribed and furnished by the State Examiner and Inspector (and show the inheritance taxes due to the United States in the form prescribed by the United States Internal Revenue Collector). A copy of this order certified by the of this court shall be your warrant of authority hereunder, and after your appraisement and estimate shall have been made as herein directed. you will certify and subscribe the same, and return the same into this court on or before the day of ............, 19. [Signature of judge or surrogate.] 227. Warrant to Special Appraisers. [Use certified copy of No. 226.] 228. Inventory and Appraisement-Inheritance Taxes. The undersigned who have heretofore been appointed by the order of this court to ascertain and appraise the whole of the estate of said decedent, ............, as of the time of his death, together with the rates and amounts of inheritance tax to which each of the heirs at law [or, legatees] of said decedent, and their inheritances, respectively, are liable, and the total amount of tax to be paid, considering the record herein relative to the names of the heirs [or, legatees], and the proportions and amounts of their inheritances [or, legacies], for the purpose of showing the inheri tance taxes due to the State of ....... (as well as those due to the United States), do now respectfully show: 1. That on the ....... day of ................................., 19...., we, each, took and subscribed the oath which is hereto attached and made a part hereof. 2. That, thereafter (and after giving notice to all interested parties in the manner required by law), we did, at the time and place mentioned in the order under which we were appointed, to wit, at ............, on the ............ day of ............, and also on the day of ............, 19...., proceed to take the evidence of sundry witnesses under oath concerning the property of said estate and the value thereof at the time of said decedent's death, and proceeded to hear and determine all the things and matters submitted to use under the aforesaid order of the court; and, after being duly advised in the premises, we made the findings hereinafter mentioned. I. P. F.-9 |