The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1902-03-17
CHAPTER 3-H. F. NO. e.

CHAPTER 3-H. F. NO. 81.
AN AL providing for taxation of and
nxlng the rate of taxation on Inherit
anieGes' devlses, requests, legacies and
glIts, ana providing for the manner of
payment as we'll as the manner of en-
forcing payment thereof.
BE IT enacted by the Legislature Of the
State of Minnesota:
Section 1. Subject to Taxa fay shall
pc and is hereby imposed upon all inner
ltances, devises, requests, legacies and
glLts OF every kind and description the
value whereof exceeds ten thousand dol
lars. and upon such excess only.
Sec 2. Rates of Tax-When such in
hierfit Ga devise, bequest, legacy or gift
mother, husband, wife, child, brother,
sister, grandchild, nephew or niece wife
OF WldoW or a son, or the husband of a
Qaughter, or any child legally adopted. of
TO whom such decedent or donor for NOT
less than ten years prior to the taking
erect erect OF such inheritance, devise, bequest,
iiegacy or grit, stood in the mutually ac-
IKnoWledged relation of parent, or to any
meal descendant of such decedent or
donor born in lawful wedlock, then
s9ch tax shall be at the rate of one-haIf
OF 1 per centum, and in all other eases
at the rate of 10 per centum upon the
full and true value of such inheritance
devise bequest, legacy or gift, to be com
cess of $4,000.
Sec. 8. Tax-When due-AlI taxes i'm
posed by this act shall take effect at and
upon the Qeath or the decedent or donor
ana snail be due and payable at the ex-
plratlon of one year from such death ex-
cept as otherW1se provided in this act:
provided, however, that taxes upon any
depdis4; bequest, legacy. or gift limited
c0ndltloned, dependent or deterInin-
able upon the happening Of any con
urgency or future event by reason of
which the full and true value thereof cam
not pc ascertained at or before the time
taxes hAnnT19n 11IA
as aforesaid, shall accrue and become due
and payable when the person or CORPORA
uon benehcially entitled thereto shall
thereof
Sec. 4. Payment-When Made-Duty OF
Administr2tor-Any administrator, execu-
tor or trustee having in charge or in trust
any property for distribution embraced in
or belonging to any inheritance, devise
Request, legacy or gift, subject to the la
thereon as imposed by this act, shall de-
quot the tax therefrom and within thirty
days thereafter he shall pay over the
same to the county treasurer as herein
provided.
If such property be not in money, he
sha!l coIlect the tax on such inheritance,
devise, bequest, legacy or gift upon the
appraised value thereof from the person
entitled thereto.
He shall not deliver or be compelled to
QeIlVef any property embraced in any in
heritance, deyise, bequest, legacy or gift
subject to tax under this act to any per-
son until he shall have collected the tax
thereon.
Sec. .. Tax-To Whom Paid-Duplicate
Recelpts-Duty Of State Auditor-The tax
imposed by this act upon inheritances. de-
VlSes, requests or legacies shall be paid
to the treasurer of the county in which
the probate court having Jurisdiction, as
herein provided; is located; and the tax
so imposed upon gifts shall be payable to
the state treasurer, and the treasurer to
whom the tax is paid shall give the
executor, administrator trustee or per
son paying such tax, duplicate receipts
therefor, one of which shall be Immediate
~ transmitted to the state auditor, whose
duty it shall be to charge the treasurer
so receiving the tax with the amount
thereof; and where such tax is
paid to the county treasurer he shall seal
said receipt with the seal of his office and
countersign the same and return it to the
executor, administrator or trustee, where
upon it shall be proper voucher in the
settlement of his accounts. 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, I'M
less he shall produce a receipt, so sealed
and countersigned by the state auditor
or a certified copy of the same.
All taxes paid into the county treas
ury under the provisions Of this act shall
Immediately be paid into the state treas
ury upon the warrant Of the state auditor
and shall belong to and be part of the
revenue fund of the state.
Sec. 6. Tax Lien-Every tax imposed
by this act shall be a lien upon the prop
erty embraced in any inheritance, devise,
beQueSt, legacy or gift until paid, and the
person to whom such property is trans
ferred and the administrators, executors
and the trustees of every estate embrac-
ing such property shall be personally Ii
able for such tax until its payment, to
the extent of the value of such property
Sec. Z. IntereSt-If such tax is not paid
within one year from the accruing thereof
interest shall be charged and collected
thereon at the rate Of z per centum per
annum from the time the tax is due. Iln-
less by reason of claims upon the es-
tate, necessary litigation or other un-
aVOidable cause of delay, such tax cannot
be determined as herein provided; in such
per annum shall be charged upon such
tax from the accrual thereof until the
cause of such delay is removed, after
which Z per centum shall be charged.
Sec. 8. Power to Sell-Every executor
administrator or trustee shall have full
power to sell so much of the property
embraced in any Inheritance, devise, be-
quest or legacy as will enable him to pay
the tax imposed by this act. in the same
manner as he might be entitled by law
to do for the payment of the debts of a
testator or intestate.
Sec. 8. Duty of Heir or Devisee when
Legacy Payable Out of Property-Legacy
for Limited Period-Duty of Administra-
tor-If any beauest or legacy shall be
charged upon or payable out of any prop
erty the heir or devisee shall deduct such
tax therefrom and pay such tax to the
administrator, executor or trustee and
the tax shall remain a lien or charge on
such property until paid; and the paw
ment thereof shall be enforced bv the
executor, administrator or trustee in the
same manner that payment of the beouest
or legacy might be enforced; or by the
county attorney under section 20 of this
ri hhnu6Sf no