| Sources |
- [S764] Obituary: Anson W. Hard (New York Times. 29 Nov 1935. p. 19.).
- [S109] 1920 Census (Ancestry.com, and HeritageQuest.com Enumerated January 1920.), Series: T625 Roll: 1212 Page: 16.
- [S31] Ancestry.com. 1900 United States Federal Census [database on-line]. Provo, UT, USA: The Generations Network, Inc., 2004. Original data: United States of America, Bureau of the Census. Twelfth Census of the United States, 1900. Washington, D., Birthplace recorded as Vermont. Series: T623 Roll: 1079 Page: 282.
- [S44] Various, WorldConnect Multiple Databases (RootsWeb.Com. The individual databases at this internet site regularly change, and therefore a reference to a specific database may not be valid at a future date. This general reference to Rootsweb Worldc, http://worldconnect.rootsweb.com/cgi-bin/igm.cgi?op=GET&db=brownwm&id= I0173.
- [S24] article, New York Times, New York, NY, 21 June 1917, p. 13.
HARD—On Wednesday, June 20, 1917, at his residence, Lawrence, L.I., Anson Wales Hard, in the 76th year of his age. Funeral services will be held at St. Bartholomew's Church, Madison Ave., and 44th St. on Friday, June 22, at 10 A.M. Interment private. Kindly omit flowers.
- [S30] Suffolk County News, Sayville, Islip, NY, 20 May 1921, p. 3.
Hard Estate Sues
Assistant United States Attorney Frederick L. Kopff on Tuesday filed an answer in the case of the executors of the estate of Anson Wales Hard against Internal Revenue Collector Bertram C. Gardner and the United States Government for the recovery of $91,301.23, which the plaintiffs say they paid to the Government in excess of the legal amount due as the Federal estate tax.
Mr. Hard, who was a millionaire coffee importer and jobber of the firm of Hard & Rand, Manhattan, died at the age of 76, in June 1917, leaving an estate in Hempstead, Nassau County, valued at $1,535,329.17. The executors named in the will were Anson Wales Hard, Jr., son of the deceased; William R. K. Taylor, Augustine J. Smith and Henry von L. Meyer. In September, 1918, these executors filed a return and paid an estate tax of $100,697.63.
Shortly after this payment, however, the executors were notified by the Internal Revenue Commissioner at Washington that an additional tax, amounting to $91,301 now at issue, was due on a part of the estate which had been deeded to the son before the elder Mr. Hard's death. This they refused to pay, and on April 13, 1920, the executors were warned by Collector Gardner that unless this tax, with accrued interest, was paid at once he would enforce payment by restraint proceedings. The executors thereby paid a total of $92,620.03, under protest, and instituted suit for its recovery in the Federal courts. The portion of this amount which constitutes the interest, $720.28, has been ordered returned by the court in one proceeding, but the rest is still to be decided on.
In the answer filed Tuesday the Government takes the attitude that any transfer of property made within two years before a man's death is treated by the Government as if it had been inherited and the Government proceeds to collect a tax on it. Collector Gardner also said that the Government's practice has been, when a man gives away part of his estate within two years before death, to consider that this has been done for the purpose of evading the Federal estate or inheritance tax, and to collect the tax as if the gift has been inherited.
An account of the resolution of this case has not yet been found.
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1840 - 1917 (76 years)
[2, 3, 4] 