The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10


give notice upon the determination OF the
value OF any inheritance, devise, bequest,
Legacy or gift which is taxable under this
title and of the tax to which it is liable,
to all parties known to be interested there
in. including the state auditor and county
treasurer.
Section -Reappraisemept--W When with
IN thirty days after the assessment and de-
termination by the probate court OF any tax
imposed by this title, the state auditor, coun-
ty treasurer, or any person interested there
thereto in writing and. praying for reas-
! sessment and REORGANIZATION of such tax.
Upon any objection being SO filed, the pro-
bate court shall appoint time for the hear
ing thereof and cause notice of such hear
ing to be given the state auditor, county
treasurer, and all parties interested, at least
ten days before the hearing thereof. At the
time appointed in such notice, the court shall
proceed to hear such objection and any evil
dence which may be offered in support there
of or opposition thereto; and if, after such
hearing, said court shall be of the opinion
that reassessment or REORGANIZATION of
such tax should be made, it shall, by order,
set aside the assessment and determination
heretofore made and order a reassessment
in the same manner as If no assessment had
been made.
Sec. 297.-Tax Due and Unpaid-Duty Of
| Treasurer-Ctation.-f the treasurer of any
county shall have reason to believe that any
tax Is due and unpaid under this title, after
the refusal or neglect of the persons Liable
| therefor to pay the same he shall notify the
>ouHty attorney OF MS county III WFlLlHS u
such failure or neglect, and such county at
! torney, II he have probable cause to believe
that such tax is due and unpaid, shall apply
to the probate court for a citation citing the
persons liable to pay such tax to appear be-
fore the court the day specified, not more
than three months from the date of such eta
be paid The Judge of the probate court,
upon such application, and whenever it shall
appear to him that any such tax accruing UNI
der this title has not been paid as required
cit md
service of such citation, and the time, man
ner ana proof thereof, and the hearing and
determination thereon, shall conform as near
as may be to the provisions of the probate
code of this state: and whenever it shall ap-
pear that any such tax is due and payable
and the payment thereof cannot be snforced
under the provisions of this title in. said pro-
bate court, the person or corporation from
whom the same is due is hereby made liable
to the state for the amount of such tax, and
it shall be the duty of the county attorney
of the proper county to sue for in the name OF
the state and enforce the collection Of such
tax, and all taxes so collected shall be forth
with paid into the county treasury. 1t shall
be the duty of said county attorney to appear
for and represent the county treasurer on the
hearing OF such citation.
Sec. 298.-State Auditor to Furnish Books
and Forms of responsibilities by Court
The auditor of state shall furnish to each pro-
bate court book which shall be a public
record, and in which shall be entered by the
judge of said court the name of every decd
ent upon whose estate application has
been made for the issue of letters of admin
! istration, or letters testamentary, ancilary
letters, the date and place of death of such
decedent. the estimated value of the prop
ty of such decedent, names and places of resi-
dence and relationship to decedent of the
heirs at law Of such decedent; the names and
places of residence Of the legatees. devisees
and other beneficiaries in any will Of any
such decedent the amount of each legacy, and
the estimated value of any property devised
therein, and to whom devised.
a hp ms do
contained in the papers filed on any such ap-
plication, or in any proceeding relating to
/ the estate Of the decedent
The judge of probate shall also enter in
such book the amount of the property of
any such decedent as shown by the inventory
thereof when made and filed in his Office and
the returns made by any appraisers appointed
by him under this title, and the value of all
inheritances, devises, requests, legacies and
gifts inherited from such decedent, or given
/ by such decedent in his will or otherwise,
| as fixed by the probate court; and the tax
assessed thereon, and the amounts Of any
receipts for payment thereof, filed with him.
! The state auditor shall also furnish to each
| probate court forms for the reports to be
/ correspond with, the entries to be made in
| Sec. 2ss.-Reports by Judge Of Probate and
! SHALL on. the first day Of January, April, July
| SHALL on the first day of anuary April, July
and October of each year, make a report IN
! duplicate upon the forms furnished by the
| state auditor, containing all the data and
matters required to the entered in such book,
1 one of which shall be Immediately delivered to
! the county treasurer, and the other trans
! mitted to the auditor of state.
! The register of deeds of each county shall,
/ at the same time, make reports in duplicate to
4 the auditor of state containing statement
| of any conveyance filed or recorded in his
office of any property which appears to have
| been made or intended to take effect in pos
i session Of enjoyment after the death of the
4 grantor vendor, with the name and place
oS 80 tho ar1n ont1
| the description of the property transferred,
as shown by such instrument, one of which
i duplicates shall be Immediately delivered to
! the county treasurer and the other trans
| mitted to the auditor Of state.