§ 348. Report of Appraiser.

Surrogate's Court, County of

In the Matter of the Appraisal of

I, the undersigned appraiser, who was by an order of the Surrogate of ..

the ...... day of ...

County, duly made and entered on

19..., directed to appraise the property of said decedent, at its fair market value at the time of the transfer thereof, in pursuance of the laws in relation to Taxable Transfers of Property,

Do Respectfully Report:

....

19..., I

First. That pursuant to Chapter 908 of the Laws of 19... as amended, I duly took and subscribed the oath prescribed by Statute, and filed the same as therein provided. Second. That on the ...... day of ... gave notice by mail, postage prepaid, to such persons, corporations, etc., known to have, or claim an interest in any property of said decedent subject to the payment of any tax imposed by said laws, including the Controller of the State of New York (and those persons and corporations named by the Surrogate in his said order), of the time and place at which I would appraise said property, a true copy of which notice together with proof of mailing is hereto annexed.

That the names of those to whom I mailed such notices, properly addressed, as appears by proof of mailing, are as follows:

State Controller, Albany, N. Y.

Surrogate.

Third. At the time and place in said notice stated, namely, on the ...... day of ... 19..., (and at other and subsequent times and divers places to which these proceedings were regularly adjourned), I appraised all the property, real and personal, of which the said decedent died possessed, and subject to the payment of said Transfer Tax, at its fair market value at the time of said transfer, as follows, namely:

Personal Estate.

(It is desired that the appraiser should classify the property in the following order:-1, Bonds; 2, Stocks; 3, Bonds and Mortgages on real estate, promissory notes, etc.; 4, Cash in Banks; 5, All other Personal Property.)

DESCRIPTION OF PROPERTY.

Par value.

Total..

Fair market value at time of decedent's

death.

Real Estate.

(If the real estate of decedent passes by will or the Statute of Descent to Persons, or by will to Corporations or Institutions, exempt by said Acts, do not appraise the same.)

BRIEF DESCRIPTION.

Fair market value at time of decedent's death.

Total.

Fourth. I further report that decedent's estate is subject to the following deductions on account of debts, claims, expenses of administration and commissions, as follows:

DEBT OR CLAIM OF.

Total..

Nature of same. Amount.

Recapitulation.

Fifth. Total amount of decedent's personal estate....$ Total amount of decedent's real estate devised to persons, corporations or institutions, or passing by the Statute of Descent to persons, other than such as are exempt by said Acts..$ Total..... ..$

From which debts, expenses of administration, etc., as enumerated in the "Fourth" Finding above, are to be deducted, amounting to....$ Leaving the sum of ...

.$

which is the net estate transferred by testator's will, (or the intestate laws of the State) as follows:

Sixth. I further report that all of said persons interested in said estate are of sound mind, and of full age, except,....

Seventh. I further report that the following appearances were made before me in this proceeding:

That the 6 months limitation expires on the ...... day of

19...

That the 18 months limitation expires on the ...... day of

19...

Ninth. I further report that attached hereto is all the testimony taken by me, and the copies of all papers presented to me in this proceeding, namely:

Tenth. I do further report, that the said decedent made no transfer of any property by deed, grant, bargain, sale or gift in contemplation of death, or intended to take effect in possession or enjoyment at or after the death of said decedent.

I further report that there was no necessary litigation, or unavoidable cause of delay, by reason of any claim made upon the estate of said decedent, or any litigation pending in which the estate of said decedent was interested.