Spirit of the age. [volume] (Woodstock, Vt.) 1845-1913, 1904-12-31
APPRAISERS.

entitled to such possession OF the pehe'-
cial use thereof.
APPRAISERS.
Sec. q. Upon the written application
signed by the commissioner OF state
taxes, or by any legatee or heir liable TO
a tax on account of legacy or distribu-
tive share passing to him in the manner
designated in section one, or by the adj
mnistrator, executor or trustee OF any
estate of which such legacy or share is
a part, or by the grantee or donee or
property passing in the manner desig-
mated in section two, the probate court
wherein such estate is being administered
or within and for the district where any
part of the property passing in the man
ner designated in section two is situated
| IL no letters of administration shall have
been granted upon the estate of the
grantor or donor therein mentioned, or
within and for any district wherein a
corporation mentioned in section fifty
five or a savings bank or trust company
or any corporation having securities OF
assets mentioned in section f1fty-sever
shall have It's principal place Of business
in this state. or within which any per
son holding such assets or securities
mentioned in section fifty-seven shall re
side, may in its discretion appoint on
or more disinterested persons not exceed
ing three in number to determine for tn
purposes of this act upon. hearing o
otherwise the value Of all or any part o
the real estate or personal property o
any interest therein passing to any per
son liable to tax imposed by this act.
Sec. %. Said probate court shall issu
ers and shall therein designate what par
of said real and personal property or ir
terest therein shall be appraised by then
and shall therein fix the time with
t which said warrant shall be returned I
said court.
( Sec. %. The person or persons so az
r pointed appraisers shall before entel
: ing upon the performance Of their d.
= ties be sworn to the faithful dischars
{ thereof, and shall give such notice to II
Y parties as said probate court shall orde
Sec. "a. An appraiser shall have al
O thority to compel the attendance of wi
nesses and to administer oath theret
to the same extent and in the same mai
ner that now appertains to judges
II probate.
y Sec. 25. Such appraisers shall make r
Il turns of their findings to the proba
q court within the time mentioned in sa
warrant; and said probate court in
IN discretion may accept or reject any pa
l. or all of said finding. If said report
N rejected the probate court may appoint
new appraiser or appraisers to determi
10 such valuation, or 1t may determine su
VI valuation upon hearing.
=, Sec. &C. The fees of such appraise
n Shall DC lNti ny Pio'"sS N'''S -
, shall be paid by the executor, admin
>, traitor or trustee of the estate, If the pre-
-, erty so appraised is any part or all of
estate in which letters of administrati
h.. have been granted within this state.
case no letters Of administration sh
-, have been granted, the fees Of such {
=. praisers when fixed as aforesaid shall
l. paid by the auditor of accounts by
We order drawn upon the state treasurer.
'' VALUATION BY AGREEMENT.
'e- Sec. 81. Whenever it shall become n
re- essary under the provisions of this
he to establish the value of any prope
on or any interest therein, it shall be &C
irt petent for the commissioner of ST
Up taxes to agree upon such valuation W
mt the administrator, executor or trustee
tie an estate of which said property is
he part. This section shall apply to {
on agreement made with a foreign admin
Inc traitor, executor or trustee.
Sec, 2S. In all cases where the val
ton of any part or all of the prope
nd mentioned in the preceding section or
s.- any interest therein shall have been
~ tablished by agreement as set forth
,all the preceding see'io'' INC 'o'''''''s'(
49,. of state taxes and said administrators,