The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1894-08-25
LAWS OF NEW JERSEY.
BY AUTHORITY.


SAID surrogate OF register VI tHS PIE
rogative court, together with such Other
facts in relation thereto as said surro-
gate or, register OF the court
may by order require, to be filed In the
office of such surrogate or register OF
the ~prerogative court, and from this re.
port the said surrogate ar register OF
the p~rerogatiye court shall forthwith as
sess and fix the then cash value of all
estates, annuities and life estates, or
term of years growing out OF said es-
tates, and the tax to which the same Is
liable, and shall Immediately give notice
thereof by mail to the state comptroller
and to all parties known to be interested
therein; any person or persons disSatlS-
fled with said appraisement or assess
ment may appeal therefrom to the Or
binary or orphans court OF the. proper
county within sixty days after the max
ing and fling of uch assessment, on
paying or giving security, approved by
all costs, together with whatever tax
shall be fixed by said court; the said ap-
praiser shall be paid by the state treas
urer. on the warrant of the comptroller,
on he certificate of the ordinary or sur
rogate, duly filed with the comptroller,
at the rate of three dollars per day for
every day actually and necessarily en-
pioyed In said appraisment, together with
ms actual and necessary travelling ex-
penseS.
IA. And be it enacted, That any APP
praiser appointed by virtue of this act
who shall take any fee or reward from
any executor. administrator, trustee, leg
atee, next of kin, or heir of any dece-
dent or from any other person liable to
pay said tax, or any portion thereof,
shall be guilty of a misdemeanor, and
upon conviction in any court having
jurisdiction of misdemeanors, he shall
be fined not hess than two hundred and
fifty dollars nor more han five hundred
dollars, and imprisoned not exceeding
ninety days, and in addition thereto the
register OF the p~rerogattVe court or sur
rogate shall dismiss him from such SER
vice.
Is. And be it enacted, chat the ordin-
airy or the orphans court in the county
in which the real property is situate of
a decedent who is not a resident of the
state, OF in the county Of which the de-
cedent was a resident at the time of his
death, shall have jurisdiction to hear
and determine all questions in relation to
the tax arising under the provisions of
this act.
16. And be it enacted. That if it shall
appear to the register of the p~rerogative
court or surrogate that any tax accruing
under this act has not been paid accord
ing to law, such officer shall issue a CT
tation citing the persons interested in the
property liable to the tax to appear be-
fore the ordinary or orphans court 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 nearing and deter
mination thereon, and the enforcement of
the determination or the decree shall con-
form to he provisions of the law for
the service of citations now issued by
the ordinary or orphanS' ourtS, ond the
hearing and determination thereon and
it's enforcement; and the register of
the p~rerogative court or surrogate shan,
upon the request of any prosecutor of
the pleas or state comptroller, furnish
one or more transcripts of such decree,
and the same may be by them docketed
and filed by the county clerk of any
county in the state. and the same shall
have the same effect as a lien by judg-
ment.
II. And be it enacted, That whenever
the state comptroller shall have reason
to believe that any tax is due and UNI
paid under this act, after the refusal or
neglect of the persons interested in the
property liable to said tax to pay the
same, he shall notify the prosecutor of
the pleas of the proper county, in writ
ing, of such failure to pay such tax
and the prosecutor of the pleas SO no
titled, if he la probable cause to be-
lieve a tax is due and unpaid, shall pros
ecute the proceedings before the ordinary
county, as provided insection sixteen of
this act, for the enforcement and collec-
ton of such tax; all costs awarded by
such decree to such prosecutor, that may
be collected after the taxation and pay
ment of the tax to the state treasurer,
may be retained by the prosecutor of the
pleas for his own use.
Is. And be enacted, "a the register of
the p~rerogative court, the surrogate and
the register of deeds or county clerk of
each county shall every three months
make a statement in writing. to the state
comptroller, of the property from which
or party from whom he had reason to be-
lieVe a tax under this act has become due
since his last report.
10. And be enacted, That whenever the
surrogate of any county, or the register
of the ~prerogatiye court shall certify to
the state comptroller that there was pro-
bable cause for issuing AGITATION and TAX
s-r tI@ DronnnIfnC orc CpaatHa6 in Cn6ftnn
sixteen of this act the state treasurer
shall pay, upon the warrant of the comp
~troller, to the proper officials all expenses
incurred for the issuing and services of
the citation and all other lawful diSburse-
ments- that have not otherwise been
paid.
20. And be enacted, That the comp
troller of the state shall furnish to the
register of he prerotgaive court and to
each surrogate a book in which he shall
enter, or cause to be entered, 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 thereon filed
with him, which books shall be KEEP !
nthe office of the register of the preroga-
tive court of the surrogate as a public
record, and shall furnish all other forms
and blanks necessary for use in theproper
of blanks necessary for use in the proper
enforcement of this law.
q. And be enacted, Thai in addition to
the fees above mentioned the fees of the
surrogates for each county, for the bu-
ties heretofore or hereafter to, be per
formed by them in each estate, under this
act, or any act heretofore passed, shall
be paid by the state treasurer upon the
warrant of the comptroller, n shall not
exceed the following rates: on all sums
paid to the state treasure, not exceeding
three thousand dollars, fve per ,centum;
if over three thousand dollars, three per
centum on such excess.
%. And be enacted, That any person or
body polite or corporate, shall be en-
titled to a receipt from the state treas
urer. countersigned by the state comp,
~troller, for the payment of any tax paid
under this act, which receipt shall desig-
nate on what real property, if any, of
which any deeedent may have dies
and by whom paid, and whether
or not it is in full of said tax.
and said receipt may be recorded in the
clerks office of the county in which
kept by said clerk for such purpose,
which shall be labelled collateral tax"
%. And be enacted, That all acts or
parts of acts Inconsistent with the pro-
visions of this act are hereby repealed,
except SO far as herein re-enacted; but
nothing in this repeater shall effect or i'm
pair the lien of any taxes heretofore as
sessed, or due and payable, or any rene
dies for the collection of the same, or
to surrender any remedies, powers, rights
or privileges acquired by the state under
any act heretofore passed, or to relieve
any person or corporation of any penalty
imposed by said acts; provided, however,
that the exception in the first section
hereof in favor of churches, hospitals, or
phan asylums, public libraries, bible and
tract societies. and all religious, benevo-
lent and charitable institutions, and or
CARNATIONS, shall be construed and held
to apply to any n all requests, deviSes
and legacies heretofore made, in trust or
otherwise, to or in favor of such in
situations. or any of them. in all cases