66 “per § 219-1. Personal property defined. The term sonal property," for the purposes of the exemption from assessment and taxation thereon locally as granted by section two hundred and nineteen-j of this chapter, shall include any movable machinery and equipment used for trade or manufacture and not essential for the support of the building, structure or superstructure, and removable without material injury thereto. The term personal property," as used in such section, shall not include boilers, ventilating apparatus, elevators, plumbing, heating, lighting and power generating apparatus, shafting other than countershafting, equipment for the distribution of heat, light, power, gases and liquids, nor any equipment consisting of structures or erections to the operation of which machinery is not essential. An owner of a building is entitled to the same exemption under this section as a lessee. (Added by L. 1918, chap. 271; thus am'd by L. 1919, chap. 628, in effect May 14, 1919.) ARTICLE 10 Taxable Transfers Section 220. Taxable transfers. 221. Exceptions and limitations. 221-a. Rates of tax. 221-b. Additional tax on investments in certain cases. 221-c. Exemption of certain personal property. [Repealed.] 224. Lien of tax and collection by executors, administrators and trustees. 225. Refund of tax erroneously paid. 226. Taxes upon devises and bequests in lieu of commissions. 227. Liability of certain corporations to tax. 228. Jurisdiction of the surrogate. 229. Appointment of appraisers, stenographers and clerks. 230. Proceedings by appraiser. 231. Determination of surrogate. 232. Appeal and other proceedings. 233. Composition of transfer tax upon certain estates. 234. Surrogates' compensation and surrogates' assistants in New York, Kings and other counties. 235. Proceedings by district attorneys. 236. Receipts for taxes. 237. Fees of county treasurer. 238. Books and forms to be furnished by the tax commission. 239. Reports of surrogate and county clerk. 240. Reports of county treasurer. 241. Disposition of revenues; tax on contingent remainders; refunds in certain cases. 242. Application of taxes. 243. Definitions. 244. Exemptions in article one not applicable. 245. Limitation of time. § 220. Taxable transfers. A tax shall be and is hereby imposed upon the transfer of any real or personal, or of any interest therein or income therefrom in trust or otherwise, to persons or corporations in the following cases, subject to the exemptions and limitations hereinafter prescribed: 1. When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed thereof while a resident of the state. 2. When the transfer is by will or intestate law, of real property within this state, or of goods, wares and merchandise within this state, or of shares of stock of corporations organized under the laws of this state, or of national banking associations located in this state, and the decedent was a nonresident of the state at the time of his death; or of property evidenced by or consisting of shares of stock of a foreign corporation, joint stock company or association, or bonds, notes, mortgages or other evidences of interest in any corporation, joint stock company or association wherever incorporated or organized, except the shares of stock of a foreign corporation, joint stock company or association, or the bonds, notes, mortgages or other evidences of interest in any corporation, joint stock company or association, domestic or foreign, constituting, being or in the nature of a moneyed corporation, a railroad or transportation corporation, or a public service or manufacturing corporation as defined and classified by the laws of this state, and the property represented by such shares of stock, bonds, notes, mortgages or other evidences of interest, consists of real property which is located wholly, or partly, within the state of New York, or of an interest in any partnership business conducted, wholly or partly, within the state of New York, and if not wholly within the state of New York, then in such proportion as the value of the real property of such corporation, joint stock company or association, or as the value of the entire property of such partnership located in the state of New York bears to the value of the entire property of such corporation, joint stock company or association or partnership, and the decedent was a nonresident of the state at the time of his death; or when the transfer is by will or intestate law of capital invested in business in the state by a nonresident of the state doing business in the state either as principal or partner. 3. Whenever the property of a resident decedent, or the property of a nonresident decedent within this state, transferred by will is not specifically bequeathed or devised, such property shall, for the purposes of this article, be deemed to be transferred proportionately to and divided pro rata among all the general legatees and devisees named in said decedent's will, including all transfers under a residuary clause of such will. 4. When the transfer is of property made by a resident, or is of real property within this state, or of goods, wares and merchandise within this state, or of shares of stock of corporations organized under the laws of this state or of national banking associations located in this state, made by a nonresident; or of property evidenced by or consisting of shares of stock of a foreign corporation, joint stock company or association, or bonds, notes, mortgages or other evidences of interest in any corporation, joint stock company, or association wherever incorporated or organized, except the shares of stock of a foreign corporation, joint stock company or association, or the bonds, notes, mortgages or other evidences of interest in any corporation, joint stock company or association, domestic or foreign, constituting, being or in the nature of a moneyed corporation, a railroad or transportation corporation, or a public service or manufacturing corporation as defined and classified by the laws of this state, and the property represented by such shares of stock, bonds, notes, mortgages or other evidences of interest consists of real property which is located, wholly or partly, within the state of New York, or of an interest in any partnership business conducted, wholly or partly, within the state of New York, and if not wholly within the state of New York, then in such proportion as the value of the real property of such corporation, joint stock company or association, or as the value of the entire property of such partnership located in the state of New York bears to the value of the entire property of such corporation, joint stock company or association or partnership made by a nonresident or capital invested in business in the state by a nonresident of the state doing business in the state either as principal or partner by deed, grant, bargain, sale or gift made in contemplation of the death of the grantor, vendor or donor or intended to take effect in possession or enjoyment at or after such death. 5. When any such person or corporation becomes beneficially entitled, in possession or expectancy, to any property or the income thereof by any such transfer whether made before or after the passage of this chapter. 6. Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this chapter, such appointment when made shall be deemed a transfer taxable under the provisions of this chapter in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will. 7. Whenever property is held in the joint names of two or more persons, or as tenants by the entirety, or is deposited in banks or other institutions or depositaries in the joint names of two or more persons and payable to either or the survivor, upon the death of one of such persons the right of the surviving tenant by the entirety, joint tenant or joint tenants, person or persons, to the immediate ownership or possession and enjoyment of such property shall be deemed a transfer taxable under the provisions of this chapter in the same manner as though the whole property to which such transfer relates belonged absolutely to the deceased tenant by the entirety, joint tenant or joint depositor and haď been bequeathed to the surviving tenant by the entirety, joint. tenant or joint tenants, person or persons, by such deceased tenant by the entirety, joint tenant or joint depositor by will. Any property 8. The tax imposed hereby shall be upon the clear market value of such property at the rates hereinafter prescribed. (Thus am'd by L. 1910, chap. 706; L. 1911, chap. 732; L. 1915, chap. 664; L. 1916, chap. 323; L. 1919, chap. 626, in effect May 14, 1919.) § 221. Exceptions and limitations. devised or bequeathed for religious ceremonics, observances or commemorative services of or for the deceased donor, or to any person who is a bishop or to any religious, educational, library, charitable, missionary, benevolent, hospital or infirmary corporation, wherever incorporated, including corporations organized exclusively for bible or tract purposes and corporations organized for the enforcement of laws relating. to children or animals, or real property to a municipal corporation in trust for a specific public purpose, shall be exempted from and not subject to the provisions of this article; and the provision of section two hundred and twenty-one-b of this article enacted by chapter seven hundred of the laws of nineteen hundred and seventeen shall not apply to a bequest heretofore made to a person who is a bishop or to a bequest heretofore made to any one or more of the corporations wholly exempted from and not subject to the provisions of this article, and in all estates where an additional tax under section two hundred and twenty-one-b has been heretofore imposed on a bequest to a person who is a bishop or on a bequest heretofore made to one or more of the wholly exempt corporations above named, the executors or trustees of the estate may apply to the surrogate of the proper county to have the taxing order amended by exempting such transfers from the additional tax under section two hundred and twenty-one-b and the state comptroller upon receipt of such amended order of the surrogate is hereby authorized to make the proper refund in all estates where it appears from his records that such additional tax has been paid. There shall also be exempted from and not subject to the provisions of this article personal property other than money or securities bequeathed to a corporation or association wherever incorporated or located, organized exclusively for the moral or mental improvement of men or women or for scientific, literary, patriotic, cemetery or historical purposes or for two or more of such purposes and used exclusively for carry |