The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31

state taxes shall execute such certih-
cate IN quadruplieate and shan deliver
one copy thereof to the person entitled
to such rebate; file one with the state
treasurer ana one with the auditor Of
accounts. and retain one for his own file.
TAXES WHEN PAYABLE
Sec, 20. All taxes Imposed BY this act
unless herein otherwise provided shan
be payable to the state treasurer on or
before the expiration Of two years from
the date Or the death Of the decedent.
Sec. a. when legacies or distributive
shares are paid or delivered within two
years to any legatee or heir. the taxes
due on account OF such Iegaeies or shares
shall be paid to the state treasurer at
the time such Iegacies or shares are paid
or delivered.
Sec. 70. The probate court may extend
the time within which any tax imposed
by this act shall be due and payable.
whenever the circumstances Of the case
shall so require.
Sec. 49, II for any reason said probate
court shah ct any time be unable to de-
termine the value OF any part or all Of
such legacies or shares. or the amount
o. any or all taxes due the state, it shall
from time to time extend the time within
which said taxes shall become due and
payable.
Sec. "A. Whenever the probate court
for any reason shan extend the time FOR
assessment and payment Of any tax here
in imposed, il shall make record there
OF; and shall forthwith file with the COM
missioner OF state taxes a statement
showing the date to which such extern
sion is made and what legaciec or shares
are thereby affected.
Sec. IS. All taxes due under the pro
visions Of section two of this act shall
be due and payable on or before the expi
ration Of three months after the death
Of the grantor or donor therein mentions
ed. unless such grantee or donee shall
sooner enter into possession or the prop.
erty acquired IA the manner therein men
toned il which case the tax shah there
upon become due and payable.
sec 4e. Every person who SHAH here
after as grantee Or donee come into the
possession or enjoyment Of property in
the manner specified in secaon two here
Of. shall forthwith ale with the commits
sioner Of state taxes just and true in.
ventory under oath Of ali such property
giving a description OF all property IN
eluded in such conveyances, deeds and
gifts.
PENALTIES AND INTERESTS,
4 Sec a.. Any person who shall neglect
Ear refuse to hie ths inventory provided
lln the preceding section shall Be subject
lto 4 penalty not exceeding ten per cent
nor less than Ave per cent d
lthe value Of the property which shall
Eso come into his possession Or enjoyment
to be recovered in an action upon this
ls;atute brought in the name Of the state
NV the commissioner Of state taxes.
v sec IS. an taxes not paid to the state
treasurer when due under the provIaionl
Of this act unless the time for payment
thereof shall have been extended BY Tbs
probate court agreeably to the provisions
hereof shall bear interest from the dat,
TAT which the same became due and pay.
liable until the same is paid.
I REPORTS or TAX COMMISSIONER
Sec. 49. In all estates wherein property
may be decreed to a ieaatee Or heir labh
to tax imposed BY this act. the reeiatei
* the probate court having jurisdiction
THEREOF shall at the time Of granting let
ters Of administration therein. upon prop,
er blanks 10 be furnished BY the commits
sioner OF state taxes. report the name d
the decedent, the date Of his death. tn,
name and address Of the administrator
or executor, and the relationship If an,
and names OF all known iegatees or heirs
liable to the taxes herein imposed.
Sec. 30. Whenever the probate cour
shall fix a date for the determination 0.
the account due to the state on account
of any tax imposed BY this act. or FOL
the determination Of the value Of any
legacy or share passing to legatee o.
heir liable to such tax, or for the deter
mination OF any matter pertaining to /
tax imposed by this act, the register o
probate upon blanks furnished for tha'
purpose BY the commissioner Of stat
taxes shall forthwith mail to such com
missioner a statement showing the mann
81 the estate, the date Of such hearing
the nature thereof whether or not tn
property out OF which such legacy o.
share is to be decreed is In money or III
equivalent; and II in other property I
brief description thereof as shown By tn
files OF said court. If such hearing Il
continued to any future time notice there
Of shall be given in person or BY mail t
said commissioner.
ESTATES NOT ADMINISTERED
UPON.