Surrogate's Court
  COUNTY OF DUTCHESS
 
In the Matter of the Appraisal, under the Estate Tax 
                     Law of the Estate of 
                     FRANKLIN D. ROOSEVELT,
                                                  Deceased.
 
TO THE SURROGATE'S COURT OF THE COUNTY OF DUTCHESS:
 
    I,  William B. Duggan, Estate Tax Appraiser, having been
designated by Hon Frederick S. Quinterro, Surrogate of the
County of Dutchess, by an order duly made and entered on
the 26 day of September, 1946, to appraise the estate of
the above-named decedent, pursuant to the provisions of the
Law imposing a tax on estates of residents and
nonresidents, and the statutory notice by mail having been
duly given herein to all the persons entitled thereto as
provided in Section 249-v of the Tax Law as appears by copy
of such notice and affidavit of mailing thereof hereunto
annexed, and having held an appraisal on the 4 day of March
1947, at the office of the Estate Tax Appraiser for the
County of Dutchess, and having heard the allegations and
proofs of the parties then and there appearing before me
and offering the same, and having given due consideration
to the affidavits and other papers submitted herein, and
having made due and careful inquiry into all the matters
and things brought before me in this proceeding, do now
make and file the following report:
 
    First--I report that the decedent herein died a resident of
the State of New York on the 12 day of April, 1945, leaving
a Last Will and Testament, copy of which is hereunto
annexed, which was duly admitted to probate by this Court
on the 5 day of July, 1945, and that thereafter on the 5
day of  July, 1945, Letters Testamentary upon the estate of
the said decedent were duly issued by this Court to
James Roosevelt, 623 North Bedford Drive, Beverly Hills, Cal. 
 
          Basil O'Connor, 120 Broadway, New York City.
 
   Henery T. Hackett, 226 Union Street, Poughkeepsie, N. Y.
 
Second--I further report the following appearances in this
proceeding:
 
     O'Conner & Farber, Esqs., 120 Broadway, New York City. 
 
Hooker, Alley & Duncan, Esqs., 50 Broadway, New York City.