An application in the Surrogates' Court yesterday for the settlement of the estate of Benjamin Guggenheim revealed the fact that no owner can be found for a legacy of $5,000 to the Union Home and School for Soldiers' and Sailors' Orphans. The executors, Morris and Daniel Guggenheim, reported that they have set aside $200,000 to pay the yearly allowance of $7,500 to Amy G. Tuska Lurati of San Remo, Italy, under an agreement Mr. Guggenheim made to pay her this sum for life.