The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1892-07-14

meano and upon conviction In any
court having jurisdiction of INSIDE
meanors he shall be fined not less Than
two hundred and fifty dollars nor mora
than five hundred dollars, and imrris-
oned not exceeding ninety days, aud in
addition thereto the ordinary or surro-
gate shall dismiss him from such s~ervi,e.
Is And be it enacted, That the ordi-
nary or the surrogate in the county In
which the real ptoperty Is situate OF q
decsdent who was not a resident OF the
state, or in the county of which the de-
cedent was a resident at the time of the
death, shall rave jurisdiction to hear
and determine all questions in relation to
the tax arising under the provisions of
this act.
is. And be 1t enacted, That it shall
appear to the ordinary or surrogate that
any tax accruing under this act has not
0een paid according TO law, such officer
shall issue a citation citing the persons in
terested in the property liable to the tax
to appear before the ordinary or surro-
gate ON a day certain not more than three
months after the date of such citation,
and show cause why said tax should not
be paid; the service of such citation and
the time, manner and proof thereof and
fees therefor, and the hearing and deter
mination thereon, and the enforcement
of the determination or decree shall con-
form to the provisions Of the law for the
service of citations now issued by the
O. binary or surrogate, or issuing out OF
orphans courts. and the hearing and de-
termination thereon aud its enforcement;
and the ordinary or surrogate shall.
upon the request of any prosecutor Of the
pleas or the state treasurer, furnish,
without fee, one or more transcripts of
such decree. add the same may be by
them docketed and fled by the
county clerk OF any county in the
state without fee, and the same shall
lave the same effect as a lien Dy judg-
ment.
II. And be it enacted, That whenever
the state treasurer shall have reason to
believe that any tax is due Il unpaid
under this act, alter the refusal or neg
lec5 of the persons interested in the prop
erty liable 10 said tax TO pay the same, he
shall notify the prosecutor of the pleas of
the proper county, in writing, OF such
failure to pay such tax, and The proseeu-
tor OF the pleas SO notified, II he have
probable cause to believe a tax is due and
unpaid, shall prosecute the proceeding be-
fors the ordinary or the surrogate in the
proper county, a, provided III section six
teen of this act, for the enforcement n
collection of such tax; all costs awarded
by such decree, that may be collected
after the collection and payment of the
tax to the state treasurer, may bs RETAIN
6Q ny LILO PIOoOC0GOA IA II PACoo " Lao
own use.
is. And be it enacted, That the ordinary
and the surrogate and the county clerk or
each county shall every three months
make a statement, in writing, to the state
treasurer OF The property from which or
or the party from whom he has reason to
believe q q under this acI is due n
unpaid.
10. And be it enacted, That whenever
the surrogate of any county, or the ord1-
nary, shall certify that there was probable
cause for issuing a citation and taxing
the proceeding. specified in section six
teen of this act, the state treasurer shall
nav or allow to the proper officials all ex-
pepses incurred for services of citation
and all other lawful disbursements that
have not otherwise been paid.
90. And be 1t enacted, That the comp
troller OF this state shall furnish to the
ordinary and to each surrogate a boob in
which he shall enter, or cause to be en-
tered, the returns made by appraisers,
the cash value of annuities, life estates
and term of years, and other property
fixed by him. and the tax assessed
thereon, and the amounts of any receipts
for payments thereon filed with him,
which books shall be kept in the Office
of the ordinary or the surrogate as a
public record.
II. ANA De IL enacted, lnaG EQ6 StaE6
treasurer shall collect taxes that may be
due and payable under this act. of which
collection and payment he shall make a
report, under oath, to the comptroller, on
the first Monday In March and Septem-
Der of each year, stating for what estate
paid ana in such form, aud containing
such particulars as the com ptroller may
prescribe.
20. And be it enacted, That any person
or body polite or corporate shall. upon
the payment of the sum of fifty cents at
any time, be entitled to a rec eipt from the
state treasurer for the payment Of any
tax paid under this act. which receipt
shall designate on what real property, If
any. of which any decedent may have
died siszed, said tax has been paid and by
whom paid, and whether or not it is in
full of said tax, and aid receipt may be
recorded in the clerks office of the county
in which said property is sitnate, in a
book to be kept by said clerk for such pur-
pose, which shall be labeled collateral
tax"
%. And be it enacted, That this act
shall take effect Immediately.
Approved March %. 1892.
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