The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1901-04-19

REPRESENTATIVES, the state Mltln q,
| to reimburse him for his expenses incurred
| in the contest for his seat in said house,
| instituted against him by one Samuel
Dsar1ng. That warrant payable to said
Charles s. SchIJr1nan, or his order, for
said sum be drawn by the PROPER officer
of the State of Minnesota, and delivered
to him or his order for payment.
Sec g This ACT shall take effect and
be in force from and after its passage.
Approved April 18th, 1901.
CHAPTER 255-H F. No. 423.
AN ACT to impose a tax on gifts, inherit
ances, devises, bequests and legactes
In certain cases.
Be it enacted by the Legislature of the
State of Minnesota:
Section 1. A tax shall be and Is hereby
imposed upon the transfer of any prop
erty, real, personal or mixed, tangible or
intangible, over which this state has jur-
isdiction; or of any interest therein, or
income therefrom in trust or otherwise,
when the value of such property, interest
or income exceeds five thousand dollars
(S5, 600, in the following cases:
First: When the transfer Is by will, or
by the interstate laws of this state from
any person dying, deceased or possessed
of the property while a resident OF this
state.
Second-When the transfer Is by will,
or intestate law Of property Within the
state and the decedent was a. non-res-
ident Of the state at the time Of his death.
Third-When the transfer is Of property
made by a resident or by a nonresident
when such non-residents property is
within the state, by deed, grant, bargain,
sale or gift made in contemplation of the
death of the grantor, vendor, or donor,
or intending to take effect in possession
or enjoyment at or after such death.
Such tax is also imposed when any per-
son Or corporation becomes benedclally
entitled in possession or expectancy to
any property or the income thereof by
any such transfer, whether made before
or after the passage of this act
Such tax shall be at the rate Of five per
cent of the clear market value Of such
property interest or income except as
otherwise provided in the next section;
provided, that any estate, property. In
terest or income, so transferred that
shall be valued at five thousand dollars
$4,000, or less, shall be exempt from
and not subject to the tax hereby i'm
posed.
Sec. Q When such property, interest,
or income, or any beneficial interest
therein passes by any such transfer to
the use of a father mother, husband
of a. son, or the husband of a daughter
or any child adopted as such, in conform
ity with the laws Of this state, of the
decedent, grantor, donor, or vendor, or
to amy person to whom such decedent,
grantor, donor, or vendor, for not less
than ten 10) years prior to such trans
fer, stood in the mutually acknowledged
relation of parent, or to any lineal de-
=
or vendor, born in lawful wedlock, then
such tax shall be at the rate Of one per
cent upon the clear market value Of the
property, interest or income so transfer
red in excess of said sum of five thou
sand dollars $4,000.
Sec. 3. Every such tax shall be lien
upon the property so transferred, until
paid, and the person to whom the prop
erty is transferred, and the administra-
tors, executors, and trustees Of every es-
tate so transferred shall be personally ha-
BILE for such tax until its payment.
The tax shall be paid to the treasurer
ing jurisdiction, as herein provided, and
such treasurer shall give every executor,
administrator or trustee paying such tax,
duplicate receipts therefor; one of which
shall be Immediately sent to the state
auditor, whose duty it shall be to charge
the treasurer so receiving the tax with
the amount thereof, and to seal said re-
ceipt with the seal of his Office and
countersfgn the same, and return 1t to
the executor, administrator or trustee,
whereupCn it shall be a proper voucher
in the settlement Of his accounts, and no
executor, administrator or trustee shall
be entitled to a final accounting of an
estate in the settlement Of which a tax
may become due under the provisions of
this act unless he shall produce re-
ceipt, so sealed and countersigned by the
state auditor or a certified copy of the
same, or unless a bond shall have been
filed, as provided for by section seven of
this act.
All taxes imposed by this act shall be
due and payable at the time of the trans
fer; provided, however, that taxes upon
the transfer Of any estate, property, in
terest or income limited, conditioned, de
pendent, or deberninable upon the hap
pening of any contingency or future
event. by reason of which the fair mar
ket value thereof cannot be ascertained
at the time Of. the transfer, as herein
provided, shall accrue and become due
and payable when the person or corpora
ton beneficially entitled thereto shall
come into the actual possession or enjoy
ment thereof.
Sec. 4. If such tax is paid within six
CO. months from the aceruing thereof,
a discount Of five (o) per cemtum shall
be allowed and deducted therefrom.
If such tax is not paid within eighteen
(1S) months from the accruing thereof,
interest shall be charged and collected
thereon at the rate Of seven per centum
per annum from the time the tax is
on the estate, necessary litigation, or
other unavoidable cause Of delay, such
tax cannot be determined and paid as
herein provided; in such case interest
at the rate of six co. per centum per
annum shall be charged upon such tax
from the accrual thereof until the cause
of such delay is removed. after which
ten (10) per centum shall be charged.
In all cases when bond shall be given
under the provisions Of section seven Of
this act, interest shall be charged at the
rate of six, Co. per centrum from the &C
crual of the tax until the date Of the
payment
Sec 5. Every executor, administrator
or trustee shall have full power to sell
as will enable him to pay such tax in the
same manner as he might be entitled
by law to do for the payment Of the
debts Of the testator or intestate
Any such administrator, executor or
trustee, having in charge or in trust
any legacy or property for distribution,
subject to such tax therefrom, and within
thirty 800 days therefrom, shall pay
as herein provided. If such legacy
or property be not in money, he
shall collect the tax thereon upon
the appraised value thereof from the
deliver, or be compelled to deliver any
specific 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 up
on or payable out of the property, the
heir or devisee shall deduct such tax
therefrom and pay it to the Administered
or, executor, or trustee, and the tax
property until paid, and the payment
thereof shall be enforced by the executor,
administrator or trustee in the same
manner that payment of the legacy
might be enforced, or by the county at
torrey under section fourteen of this act
If any legacy shall be given in money
to any such person for a limited period,
the administrator, executor or trustee
shall retain the tax upon the whole
amount, but If it be not in money, he
shall make application to the court hav-
Ing jurisdiction of an accounting by him
to make an apportfonment, IL the case
requires of the sum to be paid into his
hands by such Iegatee, and for such fur
ther order relative thereto as the case
may require.
Sec. g. If any debts shall be proven
against the estate Of the decedent after