The Lambertville record. [volume] (Lambertville, N.J.) 1872-1968, 1894-07-11
provided. that an such appIications for The

provided that all such applications for the
repayment of such tax, shall be made within
two years from the date of such payment.
| IL. And be it enacted, That in order TO fix the
value OF property of persons whose estates shall be
subject to the pay OF said tax the surrogate
register of the prerogative court the application
| of any interested party, upon his own motion,
shall appoint some competent person as appraiser
as often as, and whenever occasion may require,
whose duty it shall be forthwith to give such notice
by mail. and to such persons the surrogate or
register of the prerogative court may by order d-
rect of the time and place he will appraise such
property and at such time and place to appraise the
same at its fair market value, and to make report
thereof in writing to said surrogate register of
the prerogatye court together with such other facts
in relation thereto said surrogate register of
the prerogative court may by order require, TO be
filed in the office of such surrogate or register of
the prerogative court and from this report the said
surrogate register OF the prerOgative court shall
forthwith assess and fix the then cash value Of all
estates annuites and life estates, term of years
growing out of said estates and the tax to which
the same is liable, and shall Immediately give no
tiee thereof by mail to the state comptroller and to
all parties known TO be interested therein any per-
son or persons dissatisfied with said appraisement
or assessment may appeal therefrom 20 the Ordi-
nary orphans court OF the proper county, with
in sixty days after the making and filing of such
assessment, on paying or giving security approved
by the ordinary orphans court, TO pay all costs,
together with whatever tax shall be fixed by said
court, the SAID appraiser shall be paid by the state
treasurer on the warrant of the comptroller on the
certificate of the ordinary or surrogate, duly filed
with the comptroller at the rate of three dollars
per day for every day actually and necessarily
employed in said appraIsement together with his
actual and necessary travelling expenses,
IA. And be it enacted, That any appraiser
appointed by virtue of this act who shall take
any fee or reward from any executor. admin
istrator. trustee, legatee, next of kin or heir
of any decedent, or from any other person
liable to pay said tax or any portion thereof,
miS0ampAnOr
conviction in any court having jurisdiction
of misdemeanors he shall be fined not less
than two hundred and fifty dollars nor more
than FIVE hundred dollars and imprisoned not
exceeding ninety days. and in addition there
to the register of the prerogative court or
surrogate shall dismiss him FROM such SER
vice.
Is. And be it enacted. That the ordinary or
the orphans court in the county in which
the real property is situate of adecedent who
is not a resident of the state, or in the coun-
ty of which the decedent was a resident at
the time of his death, shall have jurisdiction
to hear and determine all quest ions in reIa-
ton to the tax arising under the provisions
of this act
l6 And be it enacted. That if it shall appear
to the register of the prerogative court or
surrogate that any tax accruing under this
act has not been paid according to law, such |
officer shall issue a citation citing the per- |
sons interested in the property liable to the |
tax to appear before the ordinary or orphans
court on day certain, not more than three !,
months after the date of such citation, and
w.
the service of such citation and the time, |
manner and proof thereof, and fees therefor, |
and the hearing and determination thereon, |
and the enforcement of the determination or
decree shall conform to the provisions of the |
law for the service OF citations now issued by |
the ordinary or orphans courts, and the hear
ing aud determination thereon and its en-
forcement; and the register of the preroga |
tive court or surrogate shall. upon the re-
quest of any prosecutor of the pleas or state |
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 lien by Judgment.
II. And be IL enacted, That Whenever the state
.omp roller shall have reason to believe that any
tax IL due and unpaid under this act, after the
ret sal or neglect OF the persons interested in the
iabl- ~ said tax to pay the same, ie
shall notify tne prosecutor of the pleas of the
proper county, In writing, OF such failure to pay
such tax, and the prosecutor OF the pleas so
notified, IL he have probable cause TO believe a
tax Is due and unpaid shall prosecute the pro.
ceeding before the ordinary of the orphans
court in the proper county, as provided IN section
sixteen of this act, for the enforcement and col
lection of such tax all costs awarded by such
decree to such prosecutor, that may be coll -cte
aft r the collec ion and payment OF the tax to
the st 1t treasurer. may he retained by the pros
ecuor of the pleas for his own use.
Is. And be II enacted That the register OF the
ereroS raiive couit, the surrogate and the regis
ter of deeds or county clerk of each county snail
every three months make statement In writ |
ing to the stale comptroller. of the properly |
to be,ve a tax under this act has become due
since his last report.
10. And be il enacted That whenever the |
of any county, or the register of
the prerogative court shall certify TO the |
state comptroller that there was probable |
cause for issuing a citation and taking the |
specified in section sixteen of
this act, the state treasurer shall pay, upon
the warrant of the comptroller, to the proper
officials all expenses incurred for the issuing |
and services of the citation and all other
lawful disbursements that have not other |
wise been paid.
of the state shall furnish to the register OF
the preroratiVe court and to each surrogate
a book i'm which he shall enter or cause to be |
entered, the returns made by appraisers, the
cash values of annuities lie estates aud
term of years and other property hxed by /
him, and the tax assessed thereon and the
amounts of any receipts for payments there
on filed with him. which books shall be kept
in the Office of the register of the preroga-
tive court of the surrogate as public record,
and shall furnish all other forms and blanks
necessary for use In the proper enforcement
of this law.
81 And be It enacted, That in addition to
the fees above mentioned the fees of the
surrogates for each county, for une duties
heretofore or hereafter to be performed 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, and sha not exceed the follow
ing rates: on all sums paid to the state treas
urer, not exceeding three thousand dollars,
five per centum; If over three thousand dol
lars, three per centum on such excess.
20. And be il enacted, That any person or body
polite corporate, shall be EN- tiled IN a ceipt
from the state treasurer, cuunterslgned by the
slate comptroller, for the payment of any tax
paid under this act, which receipt shall designate
on what real property. IL any of which any de-
cedent may have died seized, said tax has been
paid. aud by whom paid, and whether or not II is
In full OF said tax, and said receipt may be re
corded in the clerks Office of the county in which
aid property is situate, in book to be kept by
said clerk for such purpose, which shall be lab
elled collateral tax"
% Aud be II enacted, That all acts or paris OF
acts inconsistent with the provisions OF this act
are hereby repealed. except far as herein re
enacted but nothing in this repeater shall affect
or impair the lien of any taxes heretofore as
Sc, sed. or due aud payable, or any remedies for
the collection Of the same or to surrender any
remedies, powers, rights or privileges acquired
by the state under any act h. retoiore passed, or
to relieve any person or corporation OF any pen
atty imposed by said acts provided, however,
that the exception in the first s. elton hereof In
avor OF churches, hospitals orphan asylums,
public libraries. bible and tract societies. and a
religious, benevolent and charitable institutions,
nd organizations, shall be construed and held 10
apply 10 any andall bequi SITS, devises and lega-
cIes heretofore made. in trust or otherwise to OF
In favor of such Institutions or any OF them, in
all cases where said tax shall not have been paid
prior to the passage of this act
"a And be II enacted, That this act shall take
effect Immediately
Approved May 10, 1891.