In re the Accounting of Dally

In 1953 Frank T. Hammond died intestate in a mental hospital operated by the State of New York. He had been declared incompetent several years earlier and had spent his last few years in State hospitals for the insane. No widow or other distributee has been found. Hammond’s net estate of $573.96 consisted only of war veterans’ pension payments received from the United States. By a Surrogate’s decree on the final accounting of Hammond’s administrator, the balance in the estate was, on demand of the State of New York, ordered to be paid “ to the Comptroller of the State of New York in…