Department of Taxation and Finance in the United States

New York Department of Taxation and Finance

“The Department of Taxation and Finance administers provisions of the Tax Law (Art. 10, 10-C, and 26) that relate to taxation of estates of decedents who established life trusts to dispose of their estates. These files contain copies of wills, real property appraisals, personal property inventories, documents relating to the establishment and management of trusts, court orders, tax payment receipts, correspondence, etc. The files are arranged by status (active, closed, remainder), and therein alphabetically by name of decedent. Generally the files pertain to the estates of individuals who were wealthy; most resided in New York City or vicinity.”(Probate Records, New York State Archives). The tax files comprises years 1885 to 1990.

See Also

• Prerogative Court
• Court of Probates
• Surrogate’s Court
• Supreme Court of Judicature
• Court of Chancery
• Secretary of State’s Office
• Department of Taxation and Finance
• Probate

Further Reading

• John Arneson, “The Legal Angle in the Surrogate’s Office,” Tree Talks, 3 (1963), 7-9, 74-76.
• Rosalie F. Bailey, Guide to Genealogical and Biographical Sources for New York City (Manhattan), 1783-1898 (New York: 1954).
• Arlene H. Eakle and L. Ray Gunn, Descriptive Inventory of the New York Collection (Finding Aids to the Microfilmed Manuscript Collection of the Genealogical Society of Utah, Number 4) (Salt Lake City: 1980).
• Estelle M. Guzik, ed., Genealogical Resources in New York, rev. ed. (New York: 2003).
• Leo Hershkowitz, ed., Wills of Early New York Jews (1704-1799) (New York: 1967).
• Herbert A. Johnson, “The Prerogative Court of New York, 1686-1776,” American Journal of Legal History, 17 (1973), 95-144.
• Roger D. Joslyn, “New York [Probate Records],” Ancestry’s Red Book: American State, County & Town Sources, ed. Alice Eichholz, rev. ed. (Salt Lake City: 1992), pp. 526-27.
• Harry Macy, Jr., “New York Probate Records before 1787,” The NYG&B Newsletter, 2:2 (Spring 1991), 11-15; “Library Resources for Research in New York Probate Records since 1787,” same, 3:1 (Spring 1992) , 3-7.
• David E. Narrett, Inheritance and Family Life in Colonial New York City (Ithaca: 1992).
• Franklin C. Setaro, “The Surrogate’s Court of New York: Its Historical Antecedents,” New York Law Forum, 2 (1956), 283-304.
• Royden W. Vosburgh, “Surrogates’ Courts and Records in the Colony and State of New York, 1664-1847,” Quarterly Journal of the New York State Historical Association, 3 (1922), 105-116.