The Superior times. [volume] (Superior, Wis.) 1870-1912, 1899-05-20

same TO the county treasurer, as herein
provided. If such legacy or property be
not il money, he shall collect the tax there
on upon the appraised value thereof, from
the person entitled thereto. He shall not
deliver or be compelled to deliver, any
spccIhc legacy or property subject TO tax
under this act, to any person until he shall
have collected the tax thereon. If any
such legacy shall be charged upon OF pay
able out OF real property, the heir or de
NiSee shall deduct such tax thcrcfrOm and
Pay il to the administrator, executor or
trustee, ana The tax shall remain lien
or charge on such real property until paid,
and the payment thereof shall be enforced
by the executor, administrator or trustee
III lAc same manner That payment or the
legacy might be enforced. or by the dis
trIct attorney, under section fourteen Of
this act. II any such legacy shall be given
in money 10 any such person for a limited
period, the administrator, executor or trus-
tee shall retain the tax upon the whole
amount but II It be not III money he shall
make application to the court having juriS-
dlctIOu OF an accounting by him to make
an appOrtiOHmeut If the ease require ii.
OF the sum to be paid into his hands by
such .egatces. and for such further order
relative thereto Is the case may require.
section D. II any debt shall be proved
against the estate Of the deceased after
the payment of any legacy, or distriDutiyc
share thereof, for which amy such tax has
been deducted, or upon which il has been
paid by the person entitled 10 such legacy
or dI~tributlyc share. and such person or
persons are required TO refund the amount
" SUch debts or any part thereof, an equl-
table proportion Of the tax snail be repaid
To him 10y the executor. administrator OF
trustee, ii the tax has not been paid to the
county treasurer. or repaid by such treas
urCr or state treasurer, if such tax has
uer3l paid 10 him When any amount of
said TAX shall have been paid errOncouSly
into the state treasury, ii shall he lawful
for the secretary OF state. upon SatiSfac-
tory proofs presented To him OF the facts, To
require the amount OF sUcll erroneous or
illegal payment to be refunded to the exc
cuJOr, administrator, trustee, person or per
SONS, who have paid any such tax in error
Tt4sE a r.Il. or
state may order, direct and allow the
treasurer OF any county 10 refund the
amount Of any Illegal or erroneous pay
mcnt Of such tax out Of the funds III his
hands or custody to the credit Of such
taxes. and credit him 50 with the same in
his quarterly account rendered to the
Rotary of state under this act. Provided
however, that ali applications for such re
funding Of erroneous taxes shall be made
within one year from the payment thereof
Section !. ANY beneficiary OF any property
chargcIble with Il tax under this act, and
amy executors. administrators ana trustees
thereof, may elect, within eighteen months
from the date Of the transfer thereof as
herein provided, not 10 pay such tax until
the person or persons brnetirially interest
eel therein shall come into the actual pos
session or enjoyment thereof. The person
ur persons tIerting shall i've bond
for the state in penalty of thrrr times
the amount ~ any such tax. with surh
SurctteS rs the county court of the proper
county may approve, conditioned for the
payment Of such tax and Interest thereon,
at such time or period rs the person or
persons beuctciaIIy Interested therein may
come into the actual possession or enjoy
H. fr.I In fha comfy cpurf Surh bond
must be executed aud filed and Il full re
turn Of such property upon oath made 10
the county court within one year from
the date Of such transfer thereof as herein
provided. and such bond must be renewed
l.t'-,, - ,.,.., l.,r.,+,..s, ,,r,,,
- -. -, ,,, - 80. ,,,,Pyt
III lieu OF their commissions or allowances,
OF h"'NtS I'm ms tt93iteS 70 an aulOuHt
tA'ot4tn5, fut NEUTRALITY-SUSPICIOUS. OF "nAo W "llytS
zee me excess III Niilue o1 me proper! 50
bcqucdlhta, above me amount OF cVluIhiS-
SioHS OF ailoN3hSts pftNtiiDcu d! IA" III
S'Li''Iai 1"se9' Sll"i! W .lA''DIe ~ IH4S ~
-, ''oA = - Il loit47ii ~, u'Ot' "tlilth,
I.lt"-tI - IItS'SG aH'.tl ''99iFi ~ I'm 81
any S'o'h OF ohIi@at IONS Ia Inns STATE
Sidi''.t7 IA me A,i4g - d uc'tuchl ol III
trust LOT 4 uGctdeAi' Ilaolc 70 any Sucn tax,
me TAX shiiI De pdiu - the treasurer u
!he proper couAtl, on the transfer Thereon.
No safe deposit company, bank OF other III
>titujOn, person or persons holding sccuri-
ties or assets OF decedcnt shall deliver or
transfer the same 10 the executors, admin
i>Jrators or legal representatives. Of said
decedtut, unless notice Of the time and
place OF such intended transfer be served
upon the county treasurer 1T least five
days prior to The said transfer. And it
shall be lawful for the county treasurer
personally or 10y representative, to exam
in" said securities or assets at the time Of
such delivery or transfer. Failure to serve
such notice or to allow such examination
shall render such safe deposit company,
trust company bank or other institution
person OF persons liable To the payment OF
The tax due upuu said securities or assets
in pursuance Of lie provisions IF this act.
Section ~ The county court Of every
county - me STATE having JurlSdlcIl"n 10
-IdHl lcttt'9 ttHl"IIi'H'''I9 ~ u aulAiilS-
IatioA upon IHt ''Atite u Il ut'td"At
whose property = chafGcdbIe Win any tax
under TINS act, or 10 appoint a trustee OF
such estate or anE, part thereof, or to give