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

is due is hereby made liable to the state
for the amount of such tax, and it shall J
be the duty of the county attorney of the Z
proper county to sue for in the name Of /
the state and enforce the collection Of /
such tax, and all taxes so collected shall Z
be forthwith paid into the county treas /,
ury. 1t shall be the duty Of said county
attorney to appear for and represent the 4
county treasurer on the hearing of such I
citation.
Sec p. State Auditor to Furnish Books
and Forms of responsibilities by Court
The auditor Of state shall furnish to
each probate court a book which shall be
public record, and in which shall be
entered by the judge Of said court the
name of every decedent upon whose es-
tate an application has been made for the
issue of letters IF administration, or let
ters testamentary or ancillary letters.
the date and place Of death Of such dece-
dent, the estimated value Of the property
of such decedent, names and places OF
residence and relationship 10 decadeut Of
the heirs at law Of such decedent; the
names and places of residence of the
IegateeS, deViSeS and other beneficiarips
in any will Of airy such decedent the
amount Of each legacy and the estimated
value Of any property devised therein and
These entries shall be made from the
data contained in the papers filed on such
application 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
his Office and the returns made by any
appraisers appointed by him under this
act, and the value Of all inheritances,
deV1ses, bequests legaCies and gifts in
herIted 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 made by such judge Of probate
which shall correspond with the entries
to be made in such book.
Sec. p. Reports by Judge of Probate
and Register of Deeds-Each Judge of pro-
bate shall, on the first day Of January,
April, July and October Of each year.
make a report in duplicate upon the
forms furnished by the state auditor con
tanning all the data and matters required
to be entered in such book, one Of which
shall be immediately delivered to the
county treasurer and the other trans
mtted to the auditor of state.
The register of deeds of each county
shall, at the same time, make reports in
duplicate to the auditor of state contain
ing a statement of any conveyance filed
or recorded in his office Of any property
which appears to have been made or in
tended to take effect in possession or en-
joyment after the death Of the grantor,
or vendor with the name and place of res
idence of the vendor or vendee, and the
description Of the property transferred
as shown by such instrument, one OF
which duplicates shall be Immediately de-
.iVered to the county treasurer and the
ether transmitted TO the auditor of state
Sec. %. All acts and parts Of acts If
| this state relating to the taxation Of in
| heritanCes. devises, requests, legacies and
gifts, 50 far as the same are inconsistent
with the provisions Of this act are hereby
repealed.
Sec "a This act shall take effect and
be in force from and after it's passage
Approved March u, 1902.