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


| days from the liking, assessing and deter
| mInation Of tax by the county court as
| herein provided, upon filing in the county
| court written notice Of appeal which shall
| state The grounds upon which the appeal
| Is taken. The county court shall imme
| dlatcly give notice, upon the determine
| ton by him as 10 tne value of any estate
| which IS taxable under this act. and OF
| the tax 10 which il is liable, to all parties
| known TO be interested therein, including
| the secretary of state. Within two years
| after the entry of an order or decree OF
| county court determining the value Of an
| estate ana assessing the tax thereon, the
| secretary OF state may. If he believes that
! such appraisal, assessment or determine
| ton has been fraudulentlY, collusiyely. or
| enormously made, make application to the
| circuit judge of the circuit in which the
| former owner of such estate resided, for a
| reappraiSal thereof. The judge of the cir
! cult court to whom such application is
| made. may thereupon appoint competent
| person To fcappfalSe such estate. Such APP
| pralser shaA possess the powers, be sub
| jcct to the duties. ana receive the com
| Pensation provided 10y sections II and
! shall he payable by the county treasurer,
| out OF any funds he may have on account
| Of any tax imposed under the provisions
| of this act, upon the certificate of the cir
| cunt Judge appointing him. The report of
| such appraiser shah be filed in the circuit
| court by which he was appointed, and
| thereafter the same proceedings shall he
! taken and bad uE ana before such circuit
| court as herein provided TO be taken ana
! had by and before the county court The
| determination and assessment Of such cir
| cult court shall suppressed" the determine,
! tinn and assessment OF the county court,
and shall be filed by such circuit court in
The office of the secretary Of state aud a
certified copy thereof transmitted TO the
county court of the proper county.
Section II. If the treasurer of any coun-
~ shall have reason to believe that any
tax is due and unpaid under this act, after
the refusal or neglect of the persons liable
therefor to pay the same, he shall notify
the district attorney of the county, in
writing, Of such failure or neglect, and
such district attorney, if he have probable
cause TO believe that such tax Is due and
unpaid, shall apply 10 the county court for
a citation, citing the persons liable to pay
such tax to appear before the court on
the day specified, not more than three
months from the date OF such citation.
and show cause why the tax should not
be paid. The judge of the county court.
upon such application, and whenever II
shall appear to him that any such tax ac-
cruing under this act has not been paid,
rs required by law. shall issue such eta
tion and the service Of such citation and
the time. manner and proof thereof. and
the hearing and determination thereof,
shall conform as near as may be to the
provisions Of the laws governing probate
practice OF this state ana whenever it
shall appear tnat any such tax is due and
payable. ana the payment thereof cannot
he enforced under the provisions of this
act IN said county court. the person or cor
poratiun from whom the same is due is
hereby made liable to the county of the
county court having jurisdiction over such
estate or property for the amount Of such
TAX. ana II Stldll Bp the duty OF the us
trict attorney of said county to sue for
and enforce the collection of such tax, and
ii is made the duty Of said district attUr-
neY TO appear for and act on behalf of any
county treasurer, who shall be cited TO ap-
pear before any county court under the
provisions Of this act
Section 10. The secretary of state shall
furnish TO each county court 4 book which
shall be Il public record, and in which he
shall enter the name of every dcccdeut
whose estate IS or may become liable Tor
such tax, aud upon whose estate an appli-
cation to him has been made for the issue
Of letters Of administration. or letters
teStamcntarY. or ancillary letters the date
and place of death of such dcCedcnt, the
estimated value of the property of said
decedent, the names, places residence and
relationship 10 hlm Of his heirs att law, the
names and places Of residence Of the lega-
tees and deyisecs in any Will of any such
deccdcnt, the amount of each legacy and
the estimated value of any property de
ViSed therein: and 10 whom devised. These
entries shall be made from the data con
tanned in the papers filed on any such ap-
plcatl"n, or IN any proceeding relating to
the estate of the decedcnt. The county
court shall also enter i'll such book. the
such decedent. as shown by The inventory
thereof, when made and filed in his Of
hce, and the returns made by any APP
pra!Ser appointed by him under this act,
AMI the value of anHuities. life estates,
terms of years, and other property OF any
such decedcnt or given by him in his will
or otherwise. as nNed by the county court.
and the tax assessed thereon, and the
amounts OF any receipts for payment Of
,Ilr "a M ,ct i. Sucn nae o''lrll
tE ne q, mi NJ nm ti ne se'If
lAta u sId't Shiil "ISo lhIHiNu 10 taca
county, forms for the reports TO be made
~ Iu,H ~. goanlS toGrl' "Iloh silili cores
III ~ '"c i''S - W Hi"ue III SuCh
Section 16. Each judge Of county court
SHdi on .duuijIH' April, july ana october
ISt u tdrH Aear' hIakr a report IN duph-
,'i', up.i' tut lVIiiN iurlilSAtu nE inc sec
Iet5iFE OF state cont tanning all the data
ana matters required 10 be entered in such
DOCKS. one or Whlch shall be immediately
ucilNtfod 10 me county treasurer and the
Diner ifah>Iuli ird 10 the secretary OF state.
section L. Zach county treasurer shall
make i report. under oath, to the SeCre-
taEE OF state on January, April, July and
't.onrr Isl OF tach year OF all taxes re
,'iltu oS MN uHutr ms act; stating Tor
w L'"I tNtdte anu ny whom ana when p;lid.
4 ne l"IHi u slCh report may De prescribed
~ me Se'Itidf! q STATE II" snail at IN"
S"hlt uiht pay the state treasurer all taxes
it'tlftu ~ MN uhheF inns act ana not
~ isuNlH pdtu ny" me STATE treasury
anu ~ an HutH jaAeS coil"cieu ny MN
ahu hoi pald INTO the state treasury within
IHiIiS Jay from Tue illhtS herein required.
ne Nuall pay interest at the rate OF ten
ptt'eL'un per ahHuLn.
Ihuct ihiS aGi less any expenses OF col
lection snail be PAID INTO the treasury of
SlaIi be applicable TO the expenses Of the
state government, and TO such other pur-
poses as tn" legislature may 10y law direct.
The county treasurer may retain for the
use of his county fifteen per cent. of any
such tax 50 collected in his county.
Section -. The words estate and
property. as used in this act, shall be
tcreSt therein of the trstator, intestatr.
graut0r. bargainor or vendor. passing or
transferred 10 those not herein especially
ANA not aS the property or interest Therein
passing or Transferred to individual lrsn-