The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1893-06-07

charged. wheFa III eases by reason OF claims made
AZ oidaDIe cause OF Decay, the es.aSe OF tine decs.
deLt or a bart thereof, 8 nnot ne s.ttlet at the snd
such cases only six Der centum per annam snail Dss
charged upon the said taxi ON tne exp,rahon %
moeed year un'h the cause . suSA -
:. And be 1t enacted. THAT any admin lnistrafor.
execuio|o trilstes having in cla go or trust any
igary or propert, TO. istr Uution. subject Z SAID
tax rsereo upo the appraised value thereof from
aud ne shlli not deliver or be cJni1 .Lel 70
deliver any pc lille iegay o., properly SUI.
collected the tax thereon. mi wleasyer an
sacn leg c.slIt be cn4rfsi upon g paJao.s
out Of real eiEate, the n9f or devise9. nef3fe
paying the sad sh il deduce said taS theretrom
and p.y tse same : me eaesu or Min ! ., r. 10 :,
such real estate u.iJl PAID: ana tne pa5ntns
istrator or trustee In tie san. manner that the
payment OF sic . Legacy gsieat pc entoreeii IL
person FOR a limited period. ne shall retain the lax
UPON the whole - CUNT but Il 1t b Il It u mou.y.
jusisd .ction OF hfs accounts y make an app ,rtion-
isent 4 the E 50 teluiae a. o. sns SUN - 20 o . paap
furtner order relative thereto as the case may re-
l. And be 1t enacted. That all executors. admins,
traitors anu trustees shall nave full pc er to seilso
able ssem to nsy sal tax, IL the same manner IS
they may pe enabled b law 70 q for : &c pasment
OF debts of their testatDrs and tntestates, ana ths
amount of said lax shall De pald as hereinafter
directed.
tanned pJ an. executos. administrator or trustee,
or pad INTO MS ne uds for any tax of any pro, eIsy.
to tn II treasurer OF the stare OF new Jersey aui
the sain a. . ~ ! q n, nn ptro dsrse IT I the ee stase, whose
duty it shan be to eountersign the same ami re-
turn il to tue executor. administrator OF ruste .
wlereupon IL shall b. a proper voucher IN the set
tlemeDt OF his accounts. bat an executor adm.n-
billy for such tax unless ne slall produce q re-
ceipt SO countersigned by tie comptroller Tor a
g. And De it enacted, That whenever any Of the
real estase Of which any deeeieat may a.e seiLea,
any Lers ,ns otner than tne father, mother; nus
widow OF a stn. husband Of q daughter. Or m
trust for hem or some or them, or some or them,
t rs or t~rsstses OF sucn decedent 70 give fnIorma-
ton thereof IN Writing To the comptroier % me
execution of their respec tive duries, or ii the fact
be not <nown TO them within That period. then
with n one month after the same snail nave come
10. Ana he it en- acted. That whenever any debt
shall be proven against the estate OF a decedelt,
rter the payment OF legacies or distrioutton OF
properly Pe y IRON Q w wbich u me has SAD nie9 tax 5ai nas sD Oeea = re re
fund is made by the legatee, devisee, heir or next
S Of slnI to E 06 nim by the os Executor ,ns Stx s "a naia saa,' Or OF
trustee. IL the said tax has not been paid to the
STATE treasur r. or BY them IL IT has been so paid:
Ii. And be it enacteI. That whenever any foreign
executor or adj 1aistra,o; shall assign or transfer
name Of a deeedent or la tru { for a d~ecedent.
which sha | be liable Co tine said tax. such tax snail
be laid TO the state treasurer on the transfer
thereof, other wise the corporation permitting silcn
transfer snail bee ome liable 10 pay such tax; pro
SUCH transfer that said stocks or loans are Liable 70
IL And be 1t enacted. That when any amount of
SAID tax shall have been paid enormously 70 the
Ter OF the treasury, on satisfactory proof rendered
to him Of sgch erroneous payments. to draw MS
sSssdIts Wifi after a NwhileaAa or ar P who Nav wh ne
! ihanlaIue. or at least will be Gle sane. for the
all 81 Tr%epayment Of sden
efs sne Il also seeing o be-
va i; sassng %lnanciHfteSsc ftt55sas s IN mho orse Fst 10 sn sh taa
se subid 6 thsepaymsnt OF sail tax rne surro-
grss Ss tsI' say o Il sssJ gssn0B bsT5y' e Geq npo on n ias oa sR
motion, shall appoint SOM 9 competent lerson as
require. whose duty it shall be forthwith to give
| sucn notice by mali, and TO sucn persons a. the sur
may by order direct. Of the time and piacs he viii
appraiss such properly, and at such time
anu make a report thsreor III writing TO said sur.
rogate OF re lister of the prerogative court, to-
as: said surrogate or register OF the prerogat1ve
court may by order require. 70 be nied IN the Of
i've court. and (. ON this report toe said surrogate
Win sssess and fix the then cash value of all es-
tates, annuities AMI ilfe Estates. or term of years
the same is liable. ami snail Immediately give
notice thereof by mai to ths state comptroller
any person or person dissatisfied with said ap-
praisemenr or assessment may appeal therereom
county, within sixty days after the making and
fling Of such assessment, on Paying or giving
court TO pay all costs, togo her with whatever tax
shall be fixed uy said court; the said appraiser
rant Of the Comptroller On the certileAte of the
Ordinary or rn su rsfs e e q qblss n iiels with me- me ss comp -
every gay actually and necessarily employed in
sail aypraisement, together with his actual aud
necessary travelling expenses.
"a Ard te IL enacted. That any appraiser ap-
pointed by virtue OF this act who shall take any
Zee or reward from any, executor, administrator,
trustee, leSatee, next OF kin or heir of any de-
SAID lax or any portion thereof, shall be guilty Of
a mlsdemeanor. and upon conviction in any court
nned not less snaa two Hundred and fifty dollars
nor more than 1--WE hundred dollars, and impris-
oned not excee ling ninety days, and ia addition
thereto the register Of the prerogstive court or
Is. And be it enacted, that the ordinary or the
orphans court in the county In which the real
resident of the state, or Ia the county OF whicn
the decedent was a re iidsnt at the time of his
death, shall have jurisdiction to keag and deterin-
inc all questions in relation to the tax Arising
under the pro stsioas OF this act.
register of the prerogatlve court or surro gate that
any AK accruins unaer this actAhaS not been paid
citing the persons Interested in the property liable
to the tax to appear before tho ordtaarT or
three months after the date Of such citation, ana
show cause why saM tax should not be paid; the
proof thereof, AID fees therefor. aud the hearing
aud determination thereon, aud the enforcement
of the determination or decree shall confirm to the
provisions If tue law for the service of citations
now issue / by the ordinary or orphans courts, aud
the hearing and determlnatf III thereon and It's en-.
forcement; aud the register or the preroxative
court or surrogate shall. upon she request of any
prosecutor OF the pleas or the state comptr0llsr,
furnish one Or more transcripts OF such deere. ;. and
the same may be by them dofketed and filed by
the county CLERK OF any county in the state. and
the same shall have the same effect as q lien by
Judgment
comptroller shall have reason to believe that any
tax IS nue aad unpaid under this act, afGee the 70
fusal ar neglect of the persons Interested in the
property 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 prosecutor OF the pleas so nori-
fled, If he have probable cause TO believe q tax Is
due and unpaid, shall prosecute the proceeding be-
fore the ordinary OF the orphans' court in the
nropsr county, as provided in section sixteen of
This act for the enforcement and collection OF
such tax; all costs awarded by such deere to such
| prosecutor. that may be collected after the coilec-
zion and payment of the tax 10 the state treasurer.
| may be retained by the prosecutor of the pleas for
n is And be 1t enac ed, That the register of the
nrarouative court, the surrogate and the register
Of deeds OF county clerk OF each county shall every
three months MAKE q state aient in writing, to the
state comptroller, OF the property from which OF
the party fron whom he has reason to believe a
tax under this act has become d ae since hs last
IL And be 1t enacted, That whenever the sur
rogate of any county, or the register OF the pTero-
gative court. shall certify to the sta 9 comptroller,
snat there was prooanle caus for ! .sulug a citation
and taking the proceedings sp settled in section
sixtern of this ac !, the state treasurer shall pay
upon the warrant OF thu G mptroner, to tho pr oper
services of the citation and all other lawful dis
| bursements that have not otherwise been paid.
20. A nd be it enacted. That the comptroller of
the state shall furnish TO The register of the pre-
whieh he shall enter, or cause TO be enterei, the
| returns made by appraisers. the cash value OF