Kerry has had him for 6 years. If Tay is footing the bill then the butler along with the painting, the Scaramouche, and anything else in Kerry's name is a gift. Remember, gifts of substantial value must be reported on one's income tax which he hasn't done...
A common misinterpretation of the "gift tax". Any gift to a single individual over $10,000 in a year must be reported on the giver's tax return and taxes paid on the amount over $10K. Also, gifts to spouses are exempt.