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dian of the licensee. The commissioner of motor vehicles shall prescribe the form of application for the junior operator's license and each applicant shall submit with his application (a) either a
birth, baptismal or school certificate, and (b) an affidavit signed by : the parent or guardian setting forth the facts showing the necessity 2 of such a license. To each person shall be assigned some dis
tinguishing number or mark, and the license issued shall be in
such form as the commissioner shall determine. Every license r shall contain the distinguishing number or mark assigned to the
licensee, his name, place of residence and address and a brief s description of the licensee for the purpose of identification and, if
a chauffeur, the photograph of the licensee. Such distinctive 1. number or mark shall be of a distinctly different color each year
and in any year shall be of the same color as that of the number
plates issued for that year. The commissioner shall furnish to I every chauffeur so licensed a suitable metal badge with the dis
tinguishing number or mark assigned to him thereon without t extra charge therefor. This badge shall thereafter be worn by | such chauffeur affixed to his clothing in a conspicuous place, at all o times while he is operating or driving a motor vehicle upon the * public highway. Said badge shall be valid only during the term
of the license of the chauffeur to whom it is issued as aforesaid. ! Every person licensed to operate motor vehicles as aforesaid shall
indorse his usual signature on the margin of the license, in the Espace provided for the purpose, immediately upon receipt of said
license, and such license shall not be valid until so indorsed. Every application for a chauffeur's license filed under the provisions
of this section shall be sworn to and shall be accompanied by a s fee of five dollars, three dollars of which shall be for examination
aforesaid and two dollars for license fee. Every application for an operator's license shall be sworn to and be accompanied by a
fee of one dollar. A license granted hereunder at any time shall i expire on the ensuing first day of July. Failure by an operator
or chauffeur to exhibit his license to any magistrate, motor vehicle inspector, police officer, constable or other competent authority, shall be presumptive evidence that said person is not duly licensed under this article.
§ 2. This act shall take effect immediately.
three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Chapter sixty-two of the laws of nineteen hundred 249,
$$ Hi nine, entitled "An act in relation to taxation, constituting chapter 213a 2401)
L. 1909, 3 Following sentence new.
sixty of the consolidated laws,” is hereby amended by adding thereto a new article to be numbered article ten-b and to read as follows:
249-a. Rates of tax.
249-1. Duration of article.
i. The term “executor" means the executor or administrator of the decedent, or, if there is no executor or administrator, any person in actual or constructive possession of any property taxable under this article;
2. The term “net estate” means the net estate as determined under the provisions of section two hundred forty-nine-c of this article ;
3. The term “month means calendar month; and
4. For the purposes of this article every person shall be deemed to have died a resident and not a nonresident of the state of New York, if and when such person shall have dwelt or shall have lodged in this state during and for the greater part of any period of twelve consecutive months in the twenty-four months next preceding his or her death; and also if and when by formal written instrument executed within one year prior to his or her death or by last will he or she shall have declared himself or herself to bi a resident or a citizen of this state, notwithstanding that from timto time during such twenty-four months such person may have sojourned outside of this state and whether or not such person may or may not have voted or have been entitled to vote or have been assessed for taxes in this state; and also if and when such person shall have been a citizen of New York sujourning outside of this state. The burden of proof in a proceeding under this article shall be upon those claiming exemption by reason of the alleged nonresidence of the decedent. The wife of any person who would be deemed a resident under this section shall also be deemed a resident and her estate subject to the payment of the tax imposed by this article unless said wife has a domicile separate from him.
§ 249-a. Rates of tax. If the net estate (determined as provided in section two hundred forty-nine-c) exceeds one million dollars, a tax equal to the sum of the following percentages of the
value of the net estate so determined is hereby imposed upon the transfer of the net estate of every decedent dying after the enactment of this article who at the time of his death was a resident of the state of New York:
1. One-quarter of one per centum of the amount of the net estate not in excess of fifty thousand dollars;
2. One-half of one per centum of the amount by which the net cstate exceeds fifty thousand dollars and does not exceed one hundred thousand dollars ;
3. Three-quarters of one per centum of the amount by which the net estate exceeds one hundred thousand dollars and does not exceed one hundred fifty thousand dollars;
4. One per centum of the amount by which the net estate exceeds one hundred fifty thousand dollars and does not exceed two hundred fifty thousand dollars ;
5. One and one-half per centum of the amount by which the net estate exceeds two hundred fifty thousand dollars and does not exceed four hundred fifty thousand dollars;
6. Two and one-quarter per centum of the amount by which the net estate exceeds four hundred fifty thousand dollars and does not exceed seven hundred fifty thousand dollars ;
7. Three per centum of the amount by which the net estate exceeds seven hundred fifty thousand dollars and does not exceed one million dollars;
8. Three and three-quarters per centum of the amount by which ihe net estate exceeds one million dollars and does not exceed one million five hundred thousand dollars;
9. Four and one-half per centum of the amount by which the niet estate exceeds one million five hundred thousand dollars and does not exceed two million dollars;
10. Five and one-quarter per centum of the amount by which the net estate exceeds two million dollars and does not exceed three million dollars;
11. Six per centum of the amount by which the net estate exceeds three million dollars and does not exceed four million dollars;
12. Six and three-quarters per centum of the amount by which the net estate exceeds four million dollars and does not exceed five million dollars ;
13. Seven and one- e-half per centum of the amount by which the net estate exceeds five million dollars and does not exceed eight mil. lion dollars;
14. Eight and three-quarters per centum of the amount by which the net estate exceeds eight million dollars and does not exceed ten million dollars;
15, Ten per centum of the amount by which the net estate exceeds ten million dollars.
The tax imposed by this section shall be credited with the amount of any estate, inheritance, legacy, or succession taxes actually paid to any state or territory or the District of Columbia, including any tax imposed under article ten of this chapter, in respect of any property included in the gross estate. In no event shall the tax
payable under this article exceed the amount, if any, by which twenty-five per centum of the United States estate tax exceeds the credits provided for in the preceding paragraph of this section.
§ 249-b. Valuation of estates, inclusions. The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated —
(a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration and is subject to distribution as part of his estate;
(b) To the extent of any interest therein of the surviving spouse, existing at the time of the decedent's death as dower, curtesy, or by virtue of a statute creating an estate in lieu of dower or curtesy ;
(c) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this article;
(d) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth;
(e) To the extent of the interest therein held as joint tenants by the decedent and any other person, or as tenants by the entirety by the decedent and spouse, or deposited, with any person carrying on the banking business, in their joint names and payable to either or the survivor, except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than a fair consideration in money or money's worth: Provided. That where such property or any part thereof, or part of the consideration with which such property was acquired, is shown to have been at any time acquired by such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value of such property as is proportionate to the consideration furnished by such other person: Provided, further, That where any property has been acquired by gift, bequest, devise, or inheritance, as a tenancy by the
entirety by the decedent and spouse, then to the extent of one-half of the value thereof, or, where so acquired by the decedent and any other person as joint tenants and their interests are not otherwise specified or fixed by law, then to the extent of the value of a fractional part to be determined by dividing the value of the property by the number of joint tenants;
(f) To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will, or (2) by deed executed in contemplation of, or intended to take effect in possession or enjoyment at or after, his death, except in case of a bona fide sale for à fair consideration in money or money's worth; and
(g) To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life.
(h) Subdivisions (b), (c), (d), (e), (f) and (g) of this section shall apply to the transfers, trusts, estates, interests, rights, powers, and relinquishment of powers, as severally enumerated and described therein, whether made, created, arising, existing, exercised, or relinquished before or after the enactment of this article.
§ 249-c. Valuation of estates, deductions. For the purpose of the tax the value of the net estate shall be determined by deducting from the value of the gross estate
(1) Such amounts for funeral expenses, administration expenses, claims against the estate, unpaid mortgages upon, or any indebted. ness in respect to, property (except, where such property is not situated in this state), to the extent that such claims, mortgages, or indebtedness were incurred or contracted bona fide and for a fair consideration in money or money's worth, losses incurred during the settlement of the estate arising from fires, storms, shipwreck, or other casualty, or from theft, when such losses are not compensated for by insurance or otherwise, and such amounts reasonably required and actually expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the law of this state, but not including income taxes upon income received after the death of the decedent, or any estate, succession, legacy, or inheritance taxes;
(2) An amount equal to the value of any property (a) forming a part of the gross estate situated in the United States of any person who died within five years prior to the death of the decedent, or (b) transferred to the decedent by gift within five years prior to his death, where such property can be identified as having been received by the decedent from such donor by gift or from such prior decedent by gift, bequest, devise, or inheritance, or which can be identified as having been acquired in exchange for property so received. This deduction shall be allowed only where a gift tax or an estate tax under title three of the United States revenue act of nineteen hundred twenty-four or any prior act of congress of the United States was paid by or on behalf of the donor or the estate of such prior decedent as the case may be, and only in the amount of the value placed by the United States commissioner of