The Appeal. [volume] (Saint Paul, Minn. ;) 1889-19??, 1901-04-20

Section /. That tho SUM OF one mum
aesaby ya ap espe out u any money
| in the state treasury not otherwise APP
I propriated to be paid to Charles s. Schur..
representatives OF the State of Minnesota.
to reimburse him for his expenses incurred
In the contest for his seat in said house,
Instituted against him by one e, Samuel e
Charles s. Sohurnaan, or hits 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 2 THIS act shall take effect and
be in force from and after its passage.
Approved April fifth, 1901 -.
CHAPTER 255-H. r. No. 423.
AN ACT to impose tax on gifts, inherit
| ances, devises, requests and begaeaes
In certain cases. b.
Be it enacted by the Legislature Of the
State Of Minnesota: .'-.
Section I. A tax shalLbe and IL hereby
imposed upon the transfer of any prop
erty, real, personal or mixed, tangible or
Intangible, over which this state has 3ur-
isdtctien; 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
C$5,0oO), in the following cases:
First: When the transfer is by Will. or
by the intestate 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 interstate law Of property within the
state and the decedent was a non=res-
Ti the transfer is &C Of propsrty
made by a resident or by a nonresident
when such non residents property is
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.
G,,ol &c, 1cno Sol xxan
son or corporation becomes. benedeially
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 i've per
cent Of the clear market value of such
property. interest or income, except as
provided, that any estate, property, in
terest or income, so transferred that
shall be valued at five thousand dollars
and GHi'G not subject to the tax hereby I'M
posed.
Sec: 2: When such properly; interest, n crest.
or income or. any beneficial interest
wife, child, brother, sister, wife or widow
Of son, or the husband Of a daughter,
tty with the laws of this state, of the
decedent, grantor, donor, or vendor, or
to amy person to whom such decedent,
than ten 60 years prior TO such trans.
fer, stood in the mutually acknowledged
relation Of parent, or to any lineal de-
or ore vendor o. born s in lawf Wedock chem
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 ($5,000).
Sec. 8. Every such tax shall be a lien
| upon the property so transferred, until
erty is transferred, and the administra-
tors, executors, and trustees Of every es-
tate SO transferred shall be personally liza
BILE for such tax until its payment.
The tax shall be paid to the treasurer
Of the county Of the probate court hav-
ing jurisdiction, as herein provided, and
such treasurer shall give every executor,
duplicate receipts therefor; one Of which
shall be Immediately sent to the state
auditor, whose duty it shall be to charge
the the amount thereof and To- seal said re-
ceipt with the seal Of his office and
eountersign the same, and return ,, 1t to
the executor admip ais or trustee
in the settlement of his accounts, and no
executor, administrator or trustee shall
e BE eef the to seteent Ct witch tax
may, become: due under the provisions OF
this act: unless he shall produce a. re-
feeipt, SO sealed and eounIateTsgned by ne
same, or unless a. bond shall have been
filed, as provided for by section seven OF
this act a..
All taxes imposed by this act shall be
fer; provided, however, that taxes upon
the transfer Of any estate, property, in
terest or income limited, condittoned, de-
pening Of amy contingency or future
event, by reason of which the fair mar
ket value thereof cannot be ascertained
n% %1o f{v,oo ~ fpoY 1rfn IN
provided, shall accrue and become due
and payable when the person or corpora
ton benefcially entitled thereto shall
come into the actual possession or enjoy
ment thereof. .
Sec. 4. If such tax is paid within six
icy months from the accrulng thereof
Be- aowed of a aesd PR shall
# such tax is not paid within eighteen
ls) months from the accruing thereof.
interest shall be charged and collected
Per annum from the time the tax is
due, unless by reason OF claims made up
on the estate, necessary Litigation. or
tax cannot be determined and paid as
herein provided: in such case Interest
at the rate Of six CO. per centum per
fb shall be npGn t 5aeh fas
Of such delay is removed. after which
ten 90 per oentum shall be e;harged:
nd al When f sha De gve of
this act interest shall be charged at the
rate Of six 60 per centum from the ae-
crual Of the tax Until the date Of the
Sec. s. Every executor. administrator,
or trustee shall have full power to sell
so much Of the property Of the decedent
Same manner as he might be entitled
by law to do for the payment Of tho
debts OF the testator or tntestate.
Any such ad1ninistr TRAITOR, executor or
trustee. having
any tss' legacy I'S OF property ! For distributsn
subject to such tax therefrom, and within
eSSy the go asys eeny th Pay
as herein provided. # such legacy
or property be not in money, he
shall collect the tax thereon sno upon POI
Deliver, or be be- compelled to deliver any 5
specific legacy or property subject to tax
shall have collected the tax thereon.
# any such legacy shall be charged up
or pSs 1ke out ans IF the asa,of the
therefrom and pay it to the adrni nistrat
OF, executor, or trustee, and tine tax
shall remain a lien or charge on such
thereof shall be enforced by the executor,
manner mann - that payment Of the legacy
%ns De nr or nT Of e
# any legacy shall be given IN money
to any such person for a limited period,
shall retain the tax upon the whole
amount, but II it be not In money, he
shall make application to the court hav-
to make an appertionment, (: the case
requires Of the sum to be paid into his
hands by such 1egatee, and for such fur
ther order relative thereto as the case
may require.
Sec. 6. # any debts shall be proven
against the estate Of ths decedent after
the payment Of any legacy or distrfbu-
tax has been deducted, or upon which