The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1902-03-17

or trustee shall retain the tax upon the
whole amount but if it be not in money
he shall make application to the court
having jurisdiction of an accounting by
him to make an apportionment If the case
requires of the sum to be PAID into ms
hands by such legatee or beneficiary and
for such further order relative thereto as
the case may require.
Sec. 10. Erroneous Payments-Refund-
ment-When any tax imposed by this act
shall have been enormously paid, wholly
or in part, the person paying the same
shall be entitled to a refuhdment of the
amount SO enormously paid, and the au-
d1tor of state shall, upon satisfactory
proofs presented to him of the facts relat-
ing thereto, draw his warrant upon the
state treasurer for the amount thereof in
favor of the person entitled thereto; pro-
vlded, however, that all applications for
such refunding of erroneous taxes shall
be made within three years from the pay
ment thereof.
Sec. II. Tax When Foreign Executor
Assigns Stock, Etc.-If foreign executor,
administrator or trustee shall assign or
transfer any stock or obligations in this
state standing in the name of the decedent
or in trust for a decedent liable to any
such tax the tax shall be paid to the
treasurer of the proper county on the
transfer thereof, and no such assignment
or transfer shall be valid until such tax
| is paid.
Sec. 10. Depositories of Securities
| Not to Deliver Same Until Notice Given to
County Treasurer-Penalty-No Safe de-
| post company, bank or other institution,
assets of a decedent shall deliver or
! transfer the same to the executors, ad-
illustrators or legal representatives of
said decedent or upon their order or re-
| quest unless notice of the time and place
| of such intended transfer be served upon
| the county treasurer at least five days
| prior to the said transfer, and 1t shall be
| lawful for the said county treasurer, per
| SOnally or by representative, to examine
| said securities at the time of such de-
| livery or transfer. If upon such eXamin-
hn 1fVr fTao IlrpJ- al
| representative shall for any cause deem
| it advisable that such securities or assets
| should not be Immediately delivered or
| transferred he may forthwith notify in
| writing such company, bank, institution
| or person to defer delivery or transfer
| thereof for a period not to exceed ten
| days from the date of such notice, and
| thereupOn it shall be the duty of the
| party notified to defer such delivery or
! transfer until the time stated in such no.
| tice or until the revocation thereof with
| in such ten days. Failure to serve the
| notice first above mentioned or allow such
| examination or to defer the delivery of
| such securities or assets for the time
| stated in the second Of said notices shall
render said safe deposit company, trust
company, bank or other institution, per-
| son or persons, liable to the payment Of
| the tax due upon the said security or
| assets, pursuant to the provisions Of this
| act
| Sec. Is. Duty Of Probate Courts-No-
| tiCe to TreaSurer-UDOn the presentation
| of any petition to any probate court OF
| this state for letters testamentary or of
| administration or for ancillary letters tes-
| tamentary or of administration the pro-
| bate court shall cause a copy of the eta
| ton or order for the hearing Of such petit
| ton to be served upon the county treas
| urer Of his county not less than ten days
| prior to such hearing. The court shall
| thereupon, and as soon as practicable
after the granting of any such letters,
| proceed to ascertain and determine the
value of every inheritance, devise, be-
quest or legacy embraced in or payable
| out of the estate in which such letters
| are granted and the tax due thereon.
The county treasurer shall have the
| same rights to apply for letters Of adj
| ministration as are conferred upon cred
| itors by law.
Sec. IA Appointment Of Appraisers
| The probate court may in any matter
mentioned in the preceding section, either
upon its own motion or upon the applica-
| ton of any interested party, including
county treasurer, and as often as and
when occasion requires, appoint one or
more persons as appraisers to appralse
| the true and full value of the property
embraced in any inheritance, devise, be-
| quest or legacy subject to the payment of
any tax imposed by this act.
Sec. Is. Immediate Appraisal-When-
Every inheritance, devise, bequest, le-
gacy or gift upon which a tax is i'm
posed under this act shall be appraised at
| it's full and true value Immediately upon
the death of decedent, or as soon there
after as may be practicable.
| Provided, however, that when such de-
wise, bequest, legacy or gift shall be of
| such a nature that it's full and true value
cannot be ascertained at such time, it
| shall be appraised in like manner at the
| time when such value first becomes as
certainable.
Sec. IS. Appraisers to Give Notice-Wit-
nesses-The appraiser appointed under the
| provisions of this act shall forthwith give
| notice by mail to all persons known to
have a claim or interest in the inherit
ance, devise, bequest, legacy or gift to
| be appraised, including the county treas
| urer and such persons as the probate
court may by order direct Of the time and
place when they viii make such apprais-
| al.
They shall at such time and place ap-
| praise the same at it's full and true value
as herein prescribed, and for that pur-
| pose the said appraisers are authorized
! to issue SubpoenaS and to compel the at
tendance of witnesses before them, and
| to take evidence of such witnesses under
oath concerning Such property and the
| value thereof, and they shall make re-
port thereof, and of such value in writing
| to the said probate court, together with
| the testimony of the witnesses examined,
and such other facts in relation thereto
| and to the said matter as said probate
court may order or require. Every APP
praiSer shall be entitled to compensation
| at the rate of SO per day for each day
| actually and necessarily employed in such
| appraisal, and his actual and necessary
| travelling expenses, and such witnesses
| and the officer or person serving any such
| subpoena shall be entitled to the same
| fees as those allowed witnesses or sheriffs
| for similar service in courts of record.
| The compensation and fees claimed by
any person for services performed under
| this act shall be approved by the judge
| of probate, who shall certify the amount
| thereof, as so approved to the auditor of
state who shall examine the same, and
! if found correct he shall draw his war
! rant upon the state treasury for the
| amount thereof in favor of the person en-
| titled thereto.
Sec. II. Report of Appraisers to be
| Filed-When-Th report of the apprais-
ers shall be filed with the probate court
| and from such report and other proof
relating to any such estate before the
| probate court the court shall forthwith
as of course determine the true and full
value OF all such estates and the amount
! of tax to which the same are liable; or
| the probate court may so determine the
/ full and true value of all such estates
| and the amount of tax to which the same
are liable without appointing appraisers.
| Sec 10. Probate Court to Give Notice
! When-The probate court shall immedi-
ately give notice upon the determination
| bequest, legacy or gift which is taxable
| under this act and Of the tax to which
| it is liable, to all parties known to be in
| terested therein, including the state au-
| ditOr ard county treasurer.
| Sec. 49, Reappraisement-Wh
| thirty days after the assessment and de-
! termination by the probate court of any
| tax imposed by this act the state auditor.
county treasurer or any person interested
| therein may file with the said court OBJ
| jections thereto. in writing, and praying
| for a reaSsessment and REORGANIZATION
of such tax. Upon any objection being
| SO filed the probate court shall appoint
| time for the hearing thereof and cause
notice of such hearing to be given the
| state auditor, county treasurer and all
parties interested at least ten days be-
| fore the hearing thereof. At the time
appointed in such notice the court shall
| proceed to hear such objections and any