St. Paul daily globe. [volume] (Saint Paul, Minn.) 1884-1896, 1893-01-11

or future event, by reason of which the
fair market value thereof cannot be as
certained at the time of the transfer, as
herein provided. shall accrue and be-
come due and payable when the persons
or corporations benefcially entitled
thereto shall come into the possession
or enjoyment thereof.
Sections 4, 5, 6. 7,-8, 9, 10, IL, IL, and
on I'D to section 90 provide methods for
the collection of this tax. Section 90
and following sections provide for the
disposition of the revenue. This part
of the bill follows:
Section %. All taxes levied and col
lected under this act shall be paid into
the treasury of the state for the use of
the state, and shall, after the expenses
of collecting are paid, be applicable to
the expenses Of the state government,
and to such other purposes as the legiS-
lature shall by law direct.
Sec. %. Seven per cent of the mon
eys paid in on account of this tax shall
be paid out by the state treasurer for
the purpose Of providing assistants for
himself and the state auditor, to aid in
collecting and accounting for said tax
and in the enforcement of this law, to
wit: One per cent shall be paid on de-
mand to the state auditor for additional
clerk hire, l per cent 10 the state treas
urer for a like purpose, and per cent
to an attorney at law, to be known as
the Inheritance tax attorney, who shall
be appointed by the state auditor to
assist in the enforcement of this act and
who shall hold his Office for the term
of four years from the time of his APP
pointmeEt and until his successor is
appointed. The percentage above
named shall be the full compensation
allowed to said officers for
their services under this act, eX-
cept bills for printing, postage and sta
tlonery, and except that whenever it
becomes necessary for the inheritance
tax attorney in the performance of his
duties in connection with this law to
his place of residence and other than
the capital OF the state, he shall be al
lowed, and the state treasurer shall pay,
out of any money in his hands paid in by
virtue of this act, the necessary travel
ing expenses of said attorney and mile
age at the rate of three cents per mile
each way; provided, that no such trav-
cling expenses shall be paid until the
state auditor has certified that the
items thereof are correct and reason
able.
Sec. a. The fees Of Judges of probate
for the duties required OF them under
this act shall be as follows:
For each appraisal 81; for each order
or decree 81; for filing papers, making
copies OF records and other duties re-
CURED of them in this act, the same
ices as are allowed by law to the clerk
of the district court of the county for
similar services. Said fees shall be paid
upon the approval of the inheritance tax
attorney by the state treasurer out of
any funds in his hands received under
this act, and shall be in addition TO the
compensation now allowed by law to
the judge OF probate.
Sec. 25. The words ''estate" and
property" as used i'll this act shall be
taken to mean the property or interest
therein of the teStator, interstate, grantOr,
bargainOr or vendor passing or trans
ferred to those not herein specifically
exempted from the provisions OF this
act, and not as the property or interest
therein passing or transferred to lndl-
vidual legateeS, deviSeeS. heirs, next of
kin, grantees, dOnees, or Vendees. and
shall include all property or interest
therein, whether situated within or
without this state, over which this state
has any jurisdiction for the purposes of
taxation. The words ''lnheritance tax
Attorney wherever they occur in this
act shall be construed to mean the at
tOrney at law who shall be designated
bv the state auditor under the provis-
ions of section tWenty-three of this act
Sec. 20. This act shall take effect Oh
May |, 1893.