Legal  Questions 
Settling  an  Estate 
Will  you  advise  me  the  best  way  to 
settle  an  estate?  In  case  the  husband 
dies  leaving  his  estate  to  his  wife,  then 
the  wife  dies  leaving  no  children,  would 
the  property  go  to  her  brothers,  being 
the  nearest  relatives?  Could  the  broth¬ 
ers  sell  this  property  and  give  a  good  free 
title  to  the  purchaser  or  could  the  ad¬ 
ministrator  settle  the  estate  by  dividing 
the  property  in  equal  shares  to  the  broth 
ers.  or  would  it  have  to  be  settled  through 
the  court?  How  long  would  it  take  to 
settle  the  estate?  J.  a.  m. 
You  do  not  state  sufficient  facts  for 
ns  to  give  you  specific  advice  as  to  the 
settlement  of  the  estate.  It  does  not  ap¬ 
pear  from  your  letter  whether  there  wras 
a  will  or  not,  nor  does  it  appear  whether 
or  not  there  were  any  debts  unpaid.  If 
you  have  to  have  an  administrator  ap¬ 
pointed  or  will  probated  it  will  be  neces¬ 
sary  for  you  to  employ  an  attorney,  and 
w'e  would  suggest  that  you  take  it  up 
with  him  in  the  first  instance.  An  ad¬ 
ministrator  can  take  18  months  to  .set¬ 
tle  an,  estate,  but  it  may  be  settled  in 
less  time.  n.  t. 
Liability  for  Fence 
I  have  a  flock  of  sheep  (32),  and  am 
at  present  keeping  them  in  the  barn¬ 
yard  because  my  neighbor  will  not  put 
up  a  fence  that  will  turn  sheep.  They 
Tun  in  another  neighbor’s  corn  and  rather 
than  have  any  more  trouble  I  have  them 
shut  up.  He  refused  to  put  up  any  fence 
whatever  unless  he  is  compelled  to.  His 
fence  is  a  dilapidated  stone  fence  with 
two  wires  on  top,  but  is  in  very  poor 
condition,  and  his  live  stock  is  in  my 
pasture  quite  a  lot.  Can  he  be  made  to 
build  a  fence  that  will  turn  sheep  if  he 
has  no  sheep?  Who  is  responsible  for 
the  damage  my  sheep  do  to  other  neigh¬ 
bors’  crops  if  they  go  through  his  half 
of  the  line  fence?  I  wish  to  avoid  all 
trouble  if  possible.  J.  T.  F. 
New  York. 
Your  proper  procedure  will  be  to  serve 
notice  on  adjoining  owner  to  build  his 
half  of  the  fence  and  if  it  is  not  built 
within  30  days  after  legal  notice  is 
served,  you  are  at  liberty  to  build  the 
same  and  recover  the  expense  from  the 
adjoining  owner.  If  the  fence  has  been 
divided,  legally,  and  your  animals  es¬ 
cape  to  the  lands  of  another  due  to  his 
failure  to  build  his  portion  of  the  fence 
there  can  be  no  recovery  against  you. 
N.  T. 
Sales  Tax  on  Real  Estate 
Four  years  ago  we  purchased  a  farm 
expecting  to  make  a  permanent  home  of 
it.  For  several  reasons  it  is  advisable  to 
sell.  The  land  has  increased  in  value, 
due  to  better  cultivation,  and  the  build¬ 
ings  are  in  a  much  better  state  of  repair. 
We  are  close  enough  to  the  new  freight 
yards  the  N.  Y.  C.  Railroad  is  building 
to  more  than  double  the  value  of  the 
place  either  as  a  farm  or  for  building 
purposes.  What  per  cent  is  the  federal 
sales  or  transfer  tax.  and  is  there  also  a 
State  tax?  If  we  sell  for  more  than  the 
purchase  price,  must  we  pay  an  income 
tax  on  the  difference?  Would  not  there 
be  some  exemptions?  I.  H.  D. 
New  York. 
For  the  purpose  of  ascertaining  the 
taxable  income  from  the  sale  or  other 
disposition  of  real  property  the  basis 
shall  be,  federal  tax : 
1.  In  case  the  property  was  acquired 
before  March  1.  1913,  the  fair  market 
value  of  such  property  as  of  that  date. 
2.  In  case  the  property  was  acquired 
on  or  after  that  date  the  cost  thereof. 
For  the  purpose  of  ascertaining  the 
gain  derived  from  the  saTe  of  real  prop¬ 
erty  under  the  State  income  tax.  the  date 
of  valuation  is  fixed  as  July  1,  1919.  No 
profit  shall  be  deemed  to  have  been  de¬ 
rived  if  neither  the  cost  nor  the  fair  mar¬ 
ket  value  on  January  1,  1919,  exceeds  the 
value  realized. 
We  do  not  know  what  you  refer  to 
when  you  say  a  Federal  transfer  tax,  in 
this  connection.  Revenue  stamps  must 
be  attached  to  the  deed  to  the  amount  of 
50  cents  for  each  $500  valuation  in  ex¬ 
cess  of  any  mortgage  remaining  on  the 
property.  N- T- 
Avoiding  Permanent  Right  of  Way 
One  of  your  readers  asked  recently  bow 
he  could  arrange  matters  so  as  to  allow 
people  to  cross  his  property  without  there¬ 
by  giving  to  the  public  a  prescriptive 
easement,  or  right  of  way.  The  reply 
was  that  this  could  not  safely  be  done.  I 
call  your  attention  to  the  fact  that  it  is 
being  done  in  several  places  in  this  city, 
and  that  the  right  of  the  owner  is  being 
safeguarded  by  the  simple  process  of  clos¬ 
ing  the  right  of  way  one  day  in  each  year. 
In  this  manner  the  owner  indicates  that 
the  public  user  is  by  his  permission  only, 
and  not  as  a  matter  of  right.  If  you 
think  it  worth  while  to  call  your  in¬ 
quirer’s  attention  to  this  device,  it  might 
solve  his  difficulties.  w.  s.  W. 
New  York.  , 
The  Spreader  You  Want 
When  you  buy  a  manure  spreader  you  want: 
1.  A  machine  that  will  stand  up  under  its  work 
year  after  year  without  giving  trouble, 
2.  One  that  will  spread  evenly,  and  well  beyond 
the  wheels,  and  will  chop  the  manure  into 
fine  bits  to  mix  easily  with  the  soil. 
3.  One  that  is  easy  to  load — with  a  box  that  is 
only  waist  high. 
4.  One  with  pivoted,  auto-type  front  wheels 
that  turn  sharp  corners. 
5.  A  spreader  with  no  apron  slats,  gears  or 
worms  to  break  or  get  out  of  adjustment. 
Because  you  get  all  these  things,  and  more,  in 
the  E-B  Spreader,  it  is  the  logical  one  for  you 
to  buy.  Our  free  booklet  gives  further  in¬ 
formation.  Send  for  it. 
Emerson-Brantmgham  Implement  Co. 
KITSELMAN  FENCE 
“I  Saved  26  Yo  a  Rod,”  says  J.  E. 
Londry,  Weedsport,  N.  Y.  You  also  save. 
We  Pay  the  Freight.  Write  for  Free 
Catalog  of  Farm,  Poultry,  Lawn  Fence. 
KITSELMAN  BROS.  Dept.230MUNCIE,  IND. 
SAVE  $5  to  $0C 
™TFHAMESM 
PHILA.RADEPI  J 
Shall  this 
happen  in 
YOUR  orchard  ? 
You  wouldn’t  double  lock  the  doors  of  your  home — and 
leave  the  windows  wide  open. 
Then  why  should  you  hope  to  keep  worms  out  of  your 
fruit  when  you  protect  it  with  drops  of  poison — and 
leave  the  spots  in  between,  untouched? 
Yet,  after  all,  isn’t  that  exactly  what  you  are  doing1 
when  you  spray — no  matter  how  carefully — in  the  old 
fashioned  way? 
For  Example — 
The  apple  in  the  photo¬ 
graph  above  was  very 
thoroughly  sprayed  with 
a  mixture  of  4  pounds  of 
arsenate  of  lead  to  100 
gallons  of  water. 
The  coverage  was  an 
exceptional  one;  yet  cod¬ 
ling  moth  worms  easily 
effected  an  entrance,  and 
the  marketability  of  the 
fruit  was  ruined. 
The  Answer? 
“Granted,”  you  say,  “but 
can  this  uneven,  spotty 
coverage  be  prevented?” 
For  answer,  we  refer 
you  to  over  100,000  suc¬ 
cessful  fruit  and  vegeta¬ 
ble  growers  who  have 
m/so 
■ 
SPRAY  .SPREADER  &  ADHESIVE 
SPREADS 
SPRAY  AND 
MAKES  IT 
STAY 
prevented  it,  to  a  most 
gratifying  degree  during 
the  past  three  years — 
simply  by  adding  KAY- 
SO  to  their  Arsenate  of 
Lead,  Bordeaux  or  Lime- 
Sulfur  Sprays. 
Get  the  Facts ! 
You  owe  it  to  yourself  to 
investigate  KAYSO — 
the  remarkable  spray 
spreader  and  adhesive 
that  provides  a  uniform 
coating  of  poison — and 
*  *“*  makes  it  stick  better. 
Mail  the  coupon  for  ex¬ 
planatory  booklets!  Or 
better  still,  send  for  a 
sample  package — if  your 
dealer  does  not  have  it — 
and  prove  its  worth  in  an 
actual  orchard  test. 
Check  this  Coupon  and  mail  to  New  York  office 
Golden  State 
Sales  Corporation 
(Formerly  California 
Central  Creameries, Inc.) 
NEW  YORK  •  CHICAGO 
SAN  FRANCISCO  •  LOS  ANGELES 
New  York  Address 
175  Franklin  Street 
r 
**-**»CTt**  ft 
I  |  Check  here  and  en¬ 
close  40c  for  sample 
package  of  KAYSO  — 
enough  for  200  gallons. 
NAME. 
I  |  Check  here  for  de¬ 
scriptive  literature; 
including  the  testimony 
of  spraying  experts. 
R 1 
ADDRESS . 
TOWN _ 
STATE_ 
Our  agency  proposition 
open  in  a  few  counties 
UNADILLA  SILO  COMPANY 
Box  C  Unadilla,  N.  Y. 
NOW  is  the  time  to  arrange  for 
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factory  is  not  rushed  you  may 
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Are  Easier 
To  Buy 
You  can  now  buy  a 
genuine  Harder  Silo 
on  the  most  liberal  terms  ever  offered  to 
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own  clear  and  free  the  best  silo  that  money  can  buy. 
The  new  patented  Harder-Victor  Front  is  the  most 
important  silo  improvement  of  recent  years. 
Write  today  for  particulars 
and  our  free  book.  “Saving 
with  Silos.”  Tell  us  how  many 
cowsyou  are  milking  and  we’ll 
also  send  a  valualje  Handy 
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ly  arranged  for  farm  accounts. 
HARDER  MFG.  CORP. 
Box  C  Cobleskill,  N.  Y. 
NEW  MOLINE  PLOW  CO. 
!  Wire  fence  that  beats  time  I 
There  are  two  kinds  of  wire  used  in  making 
fenae.  Galvanizing  helps  both,  but  can’t  save 
the  short-lived  kind.  Better  look  into  this 
before  you  need  more  fenee.  Write  today  s 
for  our  catalogue. 
I  BOND  STEEL  POST  CO.,  38  East  Maumee  St,  ADRIAN,  MICH.  I 
When  you  write  advertisers  mention 
The  Rural  New-Yorker  and  you’ll  get 
a  quick  reply  and  a  “square  deal.”  See 
guarantee  editorial  page. 
