Omaha daily bee., 1899-01-30
FEES IN ESTATE MATTERS
State Treasurer Herriott Issues a Circular of
Instructions.
COMPENSATION THAT IS ALLOWED BY LAW
New Ruling Comes Out in the Matter
of Collecting and Reporting the
Inheritance Tax as It
Becomes Due.
COMPENSATION THAT IS ALLOWED BY LAW

Yesterday County Attorney Kilpack re-
ceived from State Treasurer Herriott a cir
cular containing instructions relative to re-
porting estates subject to the state collateral
inheritance tax. These instructions are is
sued with the purpose OF Simplifying the bust
ness and informing the county attorneys as
to the manner in which they can receive
their compensation for reporting and attend
Ing to cases in which estates are subject TO
the tax. The instructions are as follows:
In view of the fact that the fee is a per.
centage Of the tax paid into the state treas
ury, the treasurer will not issue a requisi-
ton upon the auditor for the fee until the
TAX or a considerable portion thereof has
been paid into the state treasury. II Is not
infrequent that estates realize much less in
the final settlement and distribution than
anticipated at the time of the decedent's
death and the tax proves to be less than
s2oo. 10 avoid the complications and dis
putes that might occur. the rule Of not al
owing the reporting fee until the tax or a
considerable portion is paid has been
adopted.
Where information concerning the liabil-
lty OF an estate for the collateral inheritance
TAX reaches the treasurer Of state from pri-
Vate or of1cial sources other than the county
attorney, no fee will be allowed. The treas.
ury department receives such information
Whe1 the treasurer Is served with a notice
OF the time and place of appraisemert of an
estate, or IL notified by a bank OF trust
company OF stocks or funds u their pos
session subject to the tax, or obtains COPIES
OF the inventory and appraisemsut. or in any
manner learns OF an estate. This Is sum
clent to enable the treasurer to
take the proper steps TO notify the repre-
sentatives OF estates and to ~lenfurce the as
sessment and collection of the tax. Suisse
unnecessary.
The treasurer will. however, eudeavor to
uotiiy county attorneys during their terms
OF Office of all estates reported to him by
otner parties. in order to proven; unnecos-
sary reports. but his failure so 10 notify
them will not be recognized as sufficient
ground Tor the clam for the reporting fee.
IL frequently VIII happGC that county at
torneys will be directed by judges to look
alter the interests Of the state in accordance
VIII Vne general prosisiOIs of the conie
tsection 3Oi), prescribing their duties. or in
accordance with rule 6 of the rules ana
regulations relating to the assessment and
collection OF the collateral inheritance tax &"
III, county attorneys may. on their OWL
motion. under authority of the foregoing
provisions. represent the interests OF The
state In district courts. Such services. how
ever, performed under the direction of the
courts Or on motion of The county attorney,
are not matters within the discretion or
hnder the direction of the treasurer of state:
ana where not directly confirmed and au-
tnorlZed by him no fee for such legal sery-
ices can be allowed.
Fees for reporting estates and for legal
services in the collection of the Inheritance
tax are allowed and paid, even though the
tax charged against al estate is not paid
INTO the treasury until after the expiration
or the term of office OF the county attorney
who rendered the services.
Wnere. however. instructions have beer
issued to a county attorney to begin action to
collect the tax and his term of office ceases
before he has taken any steps In the matter.
no fee will be allowed. In cases where a
county attorney has initiated proceedings in
MS district court to collect the tax. but is
unable to obtain the decision before the ex-
piration OF his term and 1t is necessary to
call upon his successor for additional Legal
services, the fee of 3 per cent upon the taA
paid VIII have to be apportioned between the
TWO attorneys by arrangement.
The fees allowed county attorneys for re-
porting estates and for legal services are nos
paid by administrators or executors or by
the latter deducted out OF the tax assessed
against estates. Nor are such fees paid out
OF or chargeable against the estates of deco
dents like ordinary expenses in probate.
County attorneys fees are to be paid only
upon requisition OF the treasurer or state.
VINO shall issue a warrant to the person
designated.