The daily morning journal and courier. [volume] (New Haven, Conn.) 1894-1907, 1897-04-22


out of the principal sum or estate, or
fund producing said annuity; ON the
termination Of said life estate or annui-
ty the treasurer of the state shall re-
fund and pay to the person or persons
entitled to the remainder flve-siXths of
said tax. And it shall be the duty Of
said court of probate to send to the
treasurer of the state certificate of the
date of the death Of said life tenant and
annuitant within ten days after the
same has come to its knowledge,
Section 6--All administrators or eX-
Iecutors shall have power to sci so much
of the estate as will enable them to pay
said tax. And in case specific estate
or property is bequeathed or devised to
any person, unless the legatee or devil
see shall pay to the executor the
amount of the tax due thereon by the
provisions Of the act, the executor
shall sell said property or so much
thereof as may be necessary to pay
said tax and the fees and expenses Of
said SALE
| Section I'm case of the neglect or
refusal of any person interested to ap-
ply for letters of administration within
thirty days after the death of any in
testate, the treasurer Of the state may
apply to the court of probate having
jurisdiction, for the appointment of an
administrator; and thereupon after
hearing and public notice the said
court of probate shall appoint an ad-
ministrator of said estate.
Section 8-The court of probate, hav-
ing either principal or ancillary 1urls~
diction of the settlement of the estate
Of the decedent, shall have jurisdiction
to hear and determine all questions in
relation to said tex that may arise at
fecting any device, legacy or inherit
ance under this act, subject to appeal
as in other cases, and the state treas
urer shall represent the interests of the
state in any such proceeding
Section 9-The fees of courts of pro-
bate for the duties required OF them by
this act shall be, for each order, ap-
pointment, decree, Judgment or APPROX
al of inventory, or report required
hereunder, one dollar; for the filing and
endorsement of each paper and for cop
les of records, the fees that are now al
lowed by law for the same.
Section 10-No final settlement of the
account of any executor or administra-
tor shall be accepted or allowed by any
court Of probate unless 1t shall show,
and the judge Of said court shall find,
that all taxes imposed by the provis-
ions of this act upon any property or
interest belonging to the estate to be
settled by said account shall have been
ha ~aaainf of fhn treasurer
Of the state for such tax shall be the
proper voucher for such payment.
Section 11-All transfers and aliena-
lions by deed grant or other convey
ance, excepting will, of real or per-
sonal estate, to take effect upon the
death of the grantor or donor shall be
deemed to be testamentary gifts within
the taxation purposes of this act, and
all property so conveyed shall be con-
veyed subject to the tax obligations OF
this act and upon the same principles
and percentages in relation to the de-
grees Of relationship, and the possessor
of any such estate shall, upon receipt
thereof, pay to the treasurer of the
state tax of three per centum or one
half of one per centum, according to his
aforesaid degree of relationship to the
grantor or donor, of the value of such
property, and the executor and admin
istrator of any such grantor or donor
shall at once communicate to the treas
urer of the state his knowledge of any
and all such conveyances. And no eX
ecutor, administrator or bailee having
possession of any deed, grant, convey
ance or other evidence of such transfer
or alienation shall deliver the same, OF
anything connected with the subjec
Of such transfer or alienation, until th'
tax aforesaid has been paid to th'
treasurer of the state. -
Section 12-Chapter CLXXX of thu
public acts of 1889 and chapter CCLVI
of the public acts of 1898 are hereby re
pealed but this act shall not apply t.
estates of any persons deceased befor
the passage hereof, but the estates o
such persons shall be subject to tn
provisions of said chapter CLXXX o
the public acts of 1889 and chapte
| CCLVI of the public acts of 1893,
. Section 13-This act shall take effec
from it's passage.