Newport weekly independent., 1901-06-14

deduct the tax thcrcrrom. or shall collect the tax thereon from the legatee or person entitled to said property, and he shall not deliver any specific legacy or property sub lcct to said tax to any person until he has collected the tax thereon.
 Sec. 6. Whenever any iegacies subject to said tax shall be charged upon or payable out of any real es- tate, their heir or dcviscc before pay ing the same, shall deduct said tax thcrcfrom and pay it to the execu- tor, administrator, or trustee, in the same manner as the payment of the legacy itself could be enforced.
 Sec, '. If any such legacy be given in money to any person for g limited period, such administrator, executor or trustee shall retain the tax on the whole amount, but if 1t be not in money he shall make an ap- pllcatlon to"tAe court having juris- diction of his accounts to make an apportionment, if the case require 1t, of the sum to be paid into his hands by such legatce on account of said tax, and for such further order as the case may require.
 Sec. s. All administrators, exec utors and trustees shall have power to sell so much of the estate of the deceased as will enable them to pay said tax in the same manner as they may be empowered to do for the pay mcnt of his debts.
 Sec. 9. Whenever any of the real estate of a descendant shall so pass to another person as to become sub- ject to said tax the executor, admin lstrator or trustee of the descend ant shall inform the state treasurer thereof within six months after he has assumed the duties of his trust, or, if the fact is not known to him in that time, then within one month from the time 1t does become 50 known to him.
 Sec. 10. Whenever, for any req son, the devisee, legatce or heir who has paid any such tax shall refund any portion of the property on which it was paid, or it shall be ju- dlcially determined that the whole or any part of such ought not to have been paid, said tax, or the due pro- portional part of it, shall be paid back to him by the executor, admin istrator or trustee, if the said tax has not been paid to the state treas urer, or by him if it has been so paid.
 Sec. II. The value of such prop erty as may be subject to said tax shall be it's actual value as found by the court of probate, but the state treasurer, or any person interested in the succession of said property, may apply to the court of probate having jurisdiction of the estate, or to the circuit court in case there is no ad- ministrator, and on such application said court shall appoint three dis interested persons, who, being first sworn, shall view and appraise such property at its actual market value for the purpose of said tax, and shall make return thereof to the court, which return may be accepted by said court, and if accepted, shall be binding, and the fees of the ap- praiser shall be such as are GUS tomary in the administration of estates. In the case of an annuity or life estate, the value thereof shall be determined by the tables of mor- tality employed by insurance act uaries and 5 per centum compound interest.
 Sec. 12. The court of probate having either principal or ancillary jurisdiction of the settlement of the estate of descendant shall have jurisdiction to hear and determine all questions in relation to said tax that may arise affecting any devise. legacy or inheritance under this act, subject to appeal as in other cases, and the state treasurer shall renre-