Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1893-04-05

sach tax shall refund any portion Of TIE prom
esty On ShIch u wa paid. or it shall be ,udi-
a'a1iy determined that the Whole or any psxs
i os saeh YAK ossfss not 10 have been paid, aid
AK or the tl'ae proportional part Of said tax.
scar p iaia back TO aim by the executor. af-
nafnssfrat9s, or trustee
Section i2. The yaIse of such nror~rtv =. NAV
! DC subject 10 said tar shall b. It's actual
inaf~et value a found by the Judge Of pro-
bate Slit the state assessnrs or zny p<rson in
tsresbea th the -lceesston TO .asd property,
may Apply % the iudg. Of probate having
l1ri+1EtiSn % the estate. and on snch appli-
cation the tadgs shall appoint three dssint-r-
ested persoSs. who, being first sworn. shall
view And appraise such property IL its actual
market Salis Tor the purposes Of said tax and
shsl' make rsturn thereof 70 said probate
court, which return may b accepted BY said
court 10 the same manner a. the original in
FsftefY " such estate fs a<cep,ed ard Il q,
accepted it shall b blnaiux upon tbe uer.on
py whom this tar Is to bs paid and upon the
STATE Ard the fees Of the appraisers shall h
hsea NJ tit ipdge Of probate and paid by thu
executor. administrator or trustee In case Of
az annuity ar life estate the value thereof
shaii be dsterTnined By the so-ealled aotaaries
eola9ii't'i ~ experience tables And i've per cent.
compound interest.
Section u. The court Of probate. na,tn,
ether principal or sneiiiary Jurisdiction OF
tiir -ritlcfneut 81 the estate Of the deceslent
stall have jurisdiction TO hear and detsrraIn.
hli questions In relation 10 said tax that NAV
"fise Affecting any devise, legacy or inner.
nance under ibis act. subject to APPEAL a. In
other casea, and the county attorney of ,hs
county whore the hearing IS had, shall repre
sent the interests Of the state Ia any such rro.
eeedings.
SECTION H. Every Judge Of probate shall, {.
"tHn AZ once Ia SIX months render to the
state as-rssors statement If tbs. pr,,t.srt,
within tho jurisdiction of his court thai haa
become subject to said tax during such 1eriod
ire name 81 the te-tator in,estale OF Crsntor
ahd tn" name Of The beneficiary whose estate
is 81 taxable. and amount u such taxes a. viii
accrue daring the next six months. so far a,
he ~arne can tie deisrnin ed from the prnbatt
records, aud The number and amount Of .act
taxes arr due and unpaid
section b. Tho fees Of Judges or registers Oh
probat" for the duties relu red of them b., tbi,
act shall hc. for each order, appointment. de-
cree. judgment. or approval Of appraisal Of
report required hereunder. hfty cent?. and for
copies Of records. the fees that are row al
lowed by law for The same. And the admin
tstrRtors. executors, trustees, or other ncr
sons paying said tag shall be entitled To de-
duct the amount of all such fees paid IN ~.
judge or register OF probate from III.
amount of said tax 10 be paid to the treasure,
of state.
section 10. No final settlement of The acc,,pn,
OF any executor, administrator, or frusree
shall be pied or allowed by any illdr.. nj
probate unless il shall show, and tho Judge of
sail court shall find, that all taxes, imposed
by the pr visions Of this act. upon any prop
ert or interest therein belonging 10 the estate
TO be- etfied by said account. shall have beer,
paid. md the receipt OF the treasurer of state
for =t9h tax shall be The proper YOU. her f,,
suri nas nent.
Sec ion Il. In the foregoing sections relating
10 cola ral inh"rtances the word person
shall Oe construed TO Include bodies rporat.
as we'll natural persons; the word "p,op
efty" shall be construed TO include both real
and lers onal estate ana any form of tnt.res,
Their n whatsoeser, including annuitf.s
Section Is. This act shall not apply to any r,s.
now pending in the probate court, aud shall
take effect whom approved
APPROX ed Fehruaryg.