Echo de l'ouest. [volume] (Minneapolis, Minn.) 1883-1929, 1901-04-19

hereby appropriated out Of my money
in the state treasury not otherwise APP
propriated to be paid to Charles :. Scnuae
representatives of the State of minnesota
to reimburse him for his expenses incurred
In the contest for his seat IN said house,
bearing. That a warrant, payable to said
CHARLES s. Sohurman, or his order, for
said sum be drawn by the proper oiii c
Of the the STATE Sta IT,. Of or Man1 for pay nta
Sec. 2, This act shall take effect ana
be In force from and after its passage
Approved April 18th, 1911.
CHAPTER 255-H. r. No. 42s.
AN ACT to impose a tax on gifts. inherit
ances, devises, requests and hegacies
in certain cases.
Be It enacted by the Legislature Of the
section 1. A tax shalt be and Is hereby
imposed upon the transfer of any, prop
erty, real, personal or mixed, tanglple OF
intangible, over which his stat te nay ' ar
income therefrom in trust or otherwise,
when the value Of such property. Interest
or income exceeds FIVE thousand oolafs
First: When the transfer Is by VIII. OF
nv the intestate laws of this state from
any person dying. deceased or possesSIa
of the property While a resloehs " sA''
state.
second-when the transfer Is by VIII, y.
or intestate law Of property within inc
state and the decedent was a !on ratS
ident Of the state at me a I'M - % If nI sroparty
made by a resident or by a NONRESIDENT
when such non-resident's property IS
wiChln 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 u death.
Such tax IS also imposed when any pG ~
- 49,. o>,o Sioo, hAnDnaS lily
entitled in possession or expectancy 10
any property or the income thereof by
any such transfer, whether mace pe1ofe
or after the passage or TINS act
Such tax shall be at the rate OF nve per
cent Of the clear market value OF such
property, interest," or income, eScept as
otherwise provided In the next sectlon'
provided, that any estate, property, IN.
terest or income, so transferred that
shall be valued at five thousand dollars
(S5, OOO), or less, shall be exempt from
and not ~>subject to the tax hereby I'M
posed
or income, or any beneficial interest
therein passes by any such transfer TO
Wife, child, brother, sister, wife or widow
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 tne
to any person to whom such decedent,
grantor, donor, or vendor, Tor not less
than ten lW years prior to such trans.
fer, stood in the mutually a~cknowledged
relation Of parent, or to n lneal de-
scendant of such dscedent, grantor, donor
or vendor, born in lawful wedlock, then
such tax shall be at the e,, rate g. Of on ne Per
property, interest or income so tra1sler-
red. In excess Of said sum OF tive thou-
SAND dollars ($5,00O).
Sec. 8. Every such tax shan % q nen
upon the property so transferred, until
paid. and the person to whom the prop
erty Is transferred, and the adm1nlstra-
tors, executors, ana trustees o. eoTty NJ
tate so transferred shall be personally ma
BILE for such tax until its
The tax shall be paid to the treasurer
of the county Of the probate COURT nav,
ing jurisdiction, as herein provlded, ana IN
administrator or trustee paying such YAK,
duplicate receipts therefor; one Of "h1ch
shall be Immediately e to the staoe
auditor, whose duty it shall be to charge arr
the treasurer so receiving the tax with
the amount thereof, and to seal said re,
eeipt, with the seal Of his ,ottice = ana no
countersign the sd Ta ainistr ano re or trustee,
whereupon it shall be a. proper Hon ~ na
in the settlement Of his accounts, and no
/ executor, administrator or trustee MAJ al
! be entitled to a final accounting OF al
estate in the settlement OF when q taS
may become due under the PROVISIONS "
this act, unless he shall proauge ~
ceipt, SO sealed and counterslg1lea oy thhee
s~tate2auditor or a. certified copy OF tne
same or unless 8. bond shall have been
filed, as provided for, by section seven Oh
this act.
All taxes imposed by this act shaM be
due and payable at the time OF the trans
fer; provided, however, that x upon
the transfer Of any estate. properly N
pendent, or determinable upon the hap
pening Of amy contingency or lutuIe
event, by reason of which the fa1r mar
ket value thereof annot be ascertatned
. - A.. +jroo ~ thA transfer. as n0TGln
provided, shall accrue and become <due
and payable when the person or corpora,
ton benefcially entitled thereto sHal
come into the actual possession or ENJOY
ment thereof.
Sec. 4. If such tax Is paid within dx
e. months from the accruing Thereof;
= = d a5,o nat of Of FIVE 6oa,, o. PR tbe eensam snan
If such tax is not paid within eighteen
Qs) months from the accruing Thereon;
interest shall be charged and collected
per annum from the time the tax Is
due, unless by eason Of claims made up
on the estate. necessary litigation. or =
tax cannot be determined and paid as
at atit the rate Of six Is per centum per
annum shall be charged upon POI 4Sn ia. tas
ten d0 per centum shall be charged:
In all cases when a bond shall be g1ven
l OnOGI Ln9 UIOVlSlOIIS VI ~ 49,.
this act, interest shall be charged at the
rate of six () per centum from the &C
crual of the tax unit the date Of the
payment.
Sec. 5. Every executor, administrator teo1,
SO much Of the property OF the deceoeh.
as will enable him to pay such tax IN 1ne
by law to do for the payment Of the
debts Of the testator OF interstate.
Any such administrator, executor Gu OF
any S'i legacy or property for d%istribut:on
subject to such tax therefrom, ana within
thirty 500 days therefrom, shan pay
a oser herein re Ai provided. # such legacy
shall ii Collect the tax thereon upon
the appraised value thereof 1 irom n nnt
deliver, or be compelled to deliver any
specific legacy or property subject TO- TAX
under this act, to any psr f1ars umt1l ne
II any<such legacy shall be charged Up
heir or devisee shall deduct such tax
therefrom and pay it to the ad1ninistrat
shall remain a lien or charge on such
property. until paid. and he payment
hereof shall be enforced estaa by n the tS esee snms
manner that payment of the legacy
might be enforced, or by the county at
torney under section fourteen tienn OF j. tn mo ac1
to any such person for a limited period
the admindstrator, s executor ; u Or or tr WSeie
shall make application to the court hav.
Ing jurisdiction of an accounting by him
to make an apportionment, 4 the case
requires of the sum to be paid into his
hands by such legatee, and for such fur
ther order relative thereto as the case
may require.
Sec. 6. If any debts shall be proven
| against the estate Of the decedent after
the payment Of any legacy or distribu'
tive share thereof from which any such