The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10
value thereof from the person entitled there

iuap INV rpnv ,<u&,r In, mi
itanca davisa hao,,est Iaoaay Or 'pift s,,h
isct ~ INV nndor this titIa To- nersnn
until p aha es ihe % ta ANY thereon
uil.l NE saIl nave collecteo the laH ~
See. A9S.Tiax 70 Whom falu-Duplicale Ne
celpts-Duty OF State 9Auditor.--Ihe lax I'M
posed by this title upon inherttances, devises'
requests or legacies, shall be paid TO the
treasurer or the county in which the prot
bate court having Jurisdiction, as herein pro-
vided, 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, truss
tee or person paying such tax, duplicate re-
ceipts therefor: one Of which shall be imne-
diately transmitted to the state auditor. whose
duty # shall he to charge the treasurer so re-
eeiying the tax with. I'll the amount thereof;
frea snrar he sha, Seal saia rece,nt win the
saod ~ Nc ofsna amd onmntarsiap the s.ns
and return it to the executor, administrator
OF trustee wnereupon ~ snail ne prop Na
voucher IN the settlement OF ms accounts ta Nc
titled to a final accounting OF an estate in the
settlement OF which a tax may become due
under the provisions of this title, unless he
shall produce receipt so sealed and counter
signed by the state auditor, or certified copy
of the same !.
All taxes paid into the county treasury
under the provisions Of this title, shall inn
the warrant of the state auditor and shall
belong to and be part of the revenue fund
| of the state.
by this title shall be lien upon the property
embraced in any inheritance, devise. bequest,
legacy or gift, until paid, and the person
to whom such property is transferred, and
the administrators, executors, and trustees of
every estate embracing such property shall
be personally liable for such tax until its
payment to the extent Of the value OF such
property.
Sec. 2s4 .-Interest.-If such tax is not paid
within six months from the accruing thereof,
interest shall be charged and collected there
on at the rate of seven per centum per annum
from the time the tax is due, unless by rea-
son of claims upon the estate, necessary
such tax connot be determined as herein
provided; In such case interest at the rate
| of six per centum per annum shall be charged
upon such tax from the accrual tnereo1 untll
the cause of such delay is removed, after
which seven per centum n s snail pc charged:
Sec. Zso-PoWer 70 SeH.-EVery executor;
admlnlstratoT, or trustee sha' nave LUZ
power TO sell So muea OF me properly t EN-,
Dracea III any inneril I! ueslse: pe4uest vi
legacy as WI, t;t1 lin 70 pay ne lax
imposed 6y inns ute. IN the same manner ne
as he might be entitled by law to DO for the
payment OF the aepts OF lestator OF III
testate ooo
sec. zoo.-Duty OF aelf or Deylsee "nen
Legacy Payable Gut OF Property.:Legacy 19r
hlmltea Ferloo, DUTY OF AdmnlstraIor.-LI
any Dequest OF legacy snaii pe enaige9 upon
or trustee, and the tax shall remain lien or
uetisee snail oeduct sucn TAX tneielioM anu
pay sucn TAX 70 Tue aelnlnlstrator, executor
OF trustee ana tne TAX snal remain lleh 81
charge Oh SucH pfoperly Will palu anu lue
sontnn s W 4rUste Es the
eAecu.ol, aolu ~ ~ ttustGe IL 'ne
Saaae it tna. ~ tne @ a,r W
rndar oetion eo7 80 this .nt ~
attorney uhuer oectlol ~ Oh luis act. IL any
osqusst ~ issacy snaa nc gssh ~. ~ ua9y w
auy. peison III ilni!leu leiiou, ,ne a4 4I
a'or, eAeSu'uL Ta nt h,at 20 III nt
lax upon the "noie amount; put II II De not
~ nioLey, ne snaii uldhe appAcatlon " tne
court having Jurisdictlou OF an accounting Wy
him to make an superintendent, i the case
hanos Dy sucn lesatee OF, peneGclary' anu LOT
SUCH further order relative thereto, as the
See. 2S7.-Erroneous PAYMENTS efundment
-Wnen any tax imposed by tnls ute snail
nave Deen enormously pald, Wnol1y or IN
part: the person paying the same snail be en-
titled TO retundment or the amount so erfo-
neously paid and the auditor OF state shal
upon Satisfactory proofs presented 10 MN OF
the tacts relating thereto, draw MS warrant
upon the state treasurer for the amount
thereof IN FAVOR OF the person entitled there
to- provided, however, that all applications
! Tor such retundlng or erroneous taxes snail
! he made within three years from the pay
ment thereof.
! Sec. 2oS.-Iax When Foreign Executor AS
signs Stock, etc.-lf foreign executor, ad-
mlnlstrator or trustee snail assign or trans
! fer any stock or oDllgatlOnS In this state
standing in the name of the decedent, or in
! trust for decedent, liable to any such tax,
i 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 sa tax IL paid
Sec. 2S9-Depostaries of Securities Not to
Deliver Same Until Notice Given to County
Treasurer-Penalty.-No safe deposit COM
pany, bank or other institution, person or
persons holding securities or assets of a dece-
dent, shall deliver or transfer the same to the
executors, administrators or legal representa-
tives Of said decedent, or upon on their order or
| request, 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 it shall be lawful for
"
representative, to examine said securities at
the time of such delivery or transfer. If
upon such examination the county treasurer
| or his said representative shall for any cause
deem it advisable that such securities or as
sets should not be Immediately delivered or
| transferred, he may forthwith notify in writ
! ing such company, bank, institution or per-
| son 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 de-
livery or transfer until the time stated in
such notice or until the revocation thereof
within 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, person, or persons, liable to
the payment of the tax due upon said security
or assets, pursuant TO the provisions OF TINS
Sec 2so-Duty OF PROBATE Court.-Notlce TO
Treasurer.-Upon the presentation of any pc
tition to any probate court OF this state tor
letters testamentary or OF administration or
for ancillary letters testamentary or Of ad-
ministration, the probate court shall cause
copy of the citation or order for the hearing
of such petition to- be served upon the county
treasurer of his county not less than ten days
prior to such hearing. The court shall there
upon and as soon as practicable after the
granting of any such letters proceed to ascer-
tain and determine the value OF every IN
heritance, devise, bequest, 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