Delaware County NY Genealogy and History Site

The People of the State of New York,
By the Grace of God, Free and Independent.

To all to whom these presents shall come or may concern, send greeting:

Whereas, at a Surrogate's Court, held in and for the County of Delaware, at the Surrogate's Office, in the Village of Hobart in said County, on the 31st day of August, one thousand nine hundred and thirty three, a decree was duly made awarding Letters of Administration upon the estate of Jacob Dietrich, late of the town of Kortright, in said County, deceased, to Adelaide O. Dietrich and Henry Dietrich: And whereas, the said Administrators have taken the official oath and filed a bond as required by said decree:

Therefore, know ye, that the said Adelaide O. Dietrich and Henry Dietrich are appointed administrators of all and singular the goods, chattels and credits which were of the said deceased, with all the rights and powers and subject to the duties prescribed by law.

In testimony whereof, We have caused the Seal of Office of our said Surrogate to be hereunto affixed.

Witness, Hon. A. Lindsay O'Connor, Surrogate of the said County, at Hobart, in the said County, on the 31st day of August, in the year of our Lord one thousand nine hundred and thirty-three.

A. Lindsay O'Connor, Surrogate.

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At a term of the Surrogate's Court of the County of Delaware, held at the Surrogate's Office, in the Village of Delhi, New York, on the

PRESENT: Hon. A. Lindsey O'Conner

Surrogate's Court
County of Delaware

In the Matter of the Estate Tax
Upon the Estate of Jacob Dietrich, deceased

State of New York:
County of Delaware:

Adelaide O. Dietrich, being duly sworn, deposes and says:
1. That I reside in the Town of South Kortright, County of Delaware, State of New York, and was the wife of Jacob Dietrich, late of said town and county, deceased.
2. That the following inventory correctly sets forth all of the real property of which said decedent died seized to my knowledge, and I have conscientiously set down the fair market value thereof when said decedent died. Real Property $5,000.00 valuation, two mortgages, one held by Annie M. Ruff for $2,200.00 and one held by William Buel for $1,300.00. The following inventory correctly sets forth all the personal property of which said decedent died possessed, coming to my knowledge, and I have conscientiously set down the fair market value thereof when said decedent died; Personal Property $3,518.89.
3. That I have not set out herein any of the claims allowed by me against said decedent, nor a statement of the money paid for funeral and other expenses of administration of the estate of said decedent for the reason that I am informed and verily believe the gross estate, without regard to proper deductions, is not sufficiently large to make the same subject to estate tax.
4. That there has been no transfer of deed, grant, bargain, sale or gift made in contemplation of death of the decedent or intended to take affect in possession or enjoyment at or after such death.
5. That said decedent left him surviving as his wife, Adelaide O. Dietrich, and children; Jacob Dietrich, Eva N. Orr, Lillian B. Lee and Bessie Bouker.
6. That said Jacob Dietrich died at the Town of Kortright, on the 5th day of August, 1933, and was at the time of his death a resident of the County of Delaware.

Adelaide O. Dietrich

Sworn to before me, this day of 21 of March, 1934.
John W. Smith, Notary

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At a term of the Surrogate's Court of the County of Delaware, held at the Surrogate's Office, in the Village of Delhi, New York, on the 10th day of September, 1934.

PRESENT: Hon. A. Lindsay O'Conner
Surrogate's Court
County of Delaware

In the matter of the Estate Tax Upon the Estate of Jacob Dietrich, deceased.

Sir: You will please take notice; that upon the affidavit of Adelaide O. Dietrich, widow of Jacob Dietrich, deceased sworn to the 21st day of March, 1934, copy of which is hereto annexed and herewith served upon you, the undersigned will apply to the Surrogate of the County of Delaware, at his office in the Village of Delhi, New York in said County on the 10th day of September, 1934, at the opening of Court on the day or as soon after as councel can be heard, to appraise the estate of said deceased and determine the cash value thereof, and for an order declaring said estate exempt from the taxation under the Transfer Tax Law, and the acts amendatory thereof.

DATED: August 16, 1934

Alfred Hale Davis
Attorney for Adelaide O. Dietrich
195 Delaware Street
Walton, New York

TO: John Griffin, Attorney
for Department of Taxation and Finance.

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At a term of the Surrogate's Court of the County of Delaware, held at the Surrogate's Office, in the Village of Delhi, New York, on the 10th day of Sept. 1934

PRESENT: Hon. A. Lindsay O'Connor

Surrogate's Court
County of Delaware

In the Matter of the Estate Tax Upon the Estate of Jacob Dietrich, deceased.

Upon reading and filing the affidavit of Adelaide O. Dietrich, widow of Jacob Dietrich, deceased, who died a resident of the County of Delaware on the 5th day of August, 1933, sworn to the 21st day of March, 1934, and wherefrom it satisfactorily appears that the said estate and the property passing thereunder is exempt from taxation under the laws in reference to the taxable transfer of property of deceased person, admission of due service of notice of this motion upon and on John Griffin, Attorney for the Department of Taxation and Finance and Alfred H. Davis, Attorney for Adelaide O. Dietrich, appearing in support of said motion, and John Griffin, Attorney for the Department of Taxation and Finance, appearing but not in opposition.

Now, on motion of Alfred H. Davis, attorney for Adelaide O. Dietrich, it is ordered, that the transfer of the property of which said decedent, Jacob Dietrich, died seized and possessed and mentioned in said affidavit, be, and it is hereby, declared exempt from taxation under the acts in relation to taxable transfers of property of deceased persons.

A. Lindsay O'Connor
Surrogate of Delaware County