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

eminent other than Vermont when re-
quired in writing by the commissioner OF
state taxes shall within a reasonable
time after receiving such requisition and
without any expense TO the state furnish
said commissioner for use In his Official
capacity certified copy OF any part or
all Of any record or Of the VIII, inventory
or other document in writing required BY
law to be filed in court wherein the es-
tate OF which be is such executor. adj
ministrator, trustee or legal representa-
tive. is being administered.
Sec. 81. Any administrator, executor
trustee or legal representative mentioned
IN the preceding section appointed By a
probate court in this state shall be sub
ject to a penalty OF Ave dollars for each
days neglect or refusal to provide the
certified copies therein specified. within Q
reasonable time after receiving requisition
therefor; ana in case such administrator.
executor. trustee or legal representative
shall have been appointed by court In
any state or government other than YER
mont shall neglect or refuse to furnish
the copies therein required, no certificate
shall be given by the commissioner Of
state taxes under the provisions Of sec
ton sixty-one until such certified copies
shall have been furnished and a reason
able time shall have thereafter elapsed.
TRANSFER OF STOCKS AND BONDS.
Sec. IS. II foreign administrator. ex-
ecutor or trustee assigns or transfers any
stock or obligation In any corporation or
ganlzed under the laws OF this state. or
in any corporation created and existing
under the laws OF any state or govern
ment other than Vermont and having its
principal place Of business located here
in. or in any national bank located in
this state. owned by deceased non-resi-
dent at the time OF his death and pass
ing by win or the laws OF descent of the
state or government wherein such admin
istrator, executor or trustee receives his
appointment, to or for the use OF any
person other than the father. mother.
husband. wife, lineal descendant, adopted
child. llneal descendant Of an adopted
child. the wife or widow Of son. the
husband Of a daughter 81 the decedent.
or q town or city Tor cemetery purposes.
or to or for the use OF charitable. edu-
cational or religious society or institution
other than such as are created and ex-
isting under and by virtue OF the laws
OF the state wherein said decedent was
domiciled at the time OF his death. such
administrator, executor or trustee shall
pay to the state treasurer tax equal to
i've per centum Of the value in money at
the date Of such assignment or transfer.
of such part or all Of said stocks or OBJ
legations SO passing by win or the law
OF descent; and If the same is not paid
at the date Of such assignment or trans
fer such executor, administrator or trus-
tee shall be personally liable therefor I'm
III the same shall be paid.
Sec. S.. A corporation organized under
tho laws OF this state, or a corporation
organized under any other state or gov
ernment having its principal place Of
business located in this state, or ma
tional bank located herein, which shall re-
cord transfer OF any share OF Its stock
or Of its obligation made by foreign adj
ministrator, executor or trustee; Or
which shall issue new certificate for a
share Of its stock or OF the transfer OF
an obligation aforesaid at the instance
Of foreign administrator. executor or
trustee before all taxes imposed BY the
preceding section shall have been paid.
shall be liable for such tax in an action
upon This statute brought in the name Of
the state BY the commissioner OF state
taxes
TRANSFER or SECURITIES OR AS
SETS
sec. 81 II foreign administrator. ex-
ecutor or trustee Of nonresident dece-
dent, or any legatee or heir OF such dece-
dent. or any assignee OF such adminis-
traitor. executor, trustee. legatee or heir,
shah collect, receive or assign any secur-
tiles or assets being in this state at the
time Of the death Of such nonresident
deeedent and belonging to him at his de-
cease which shall pass in whole or in
part BY will or the laws OF descent Of the
state or government wherein such for
eign administrator. executor or trustee
shall have received his appointment, tc
Or for the use Of any person other than
the father mother husband, wife, lineal
descendant, adopted child, lineal descend
ant Of an adopted child, the wife or wild.
ow or son. the husband Of a daughter
of decedent, or a town or city for ceme-
terry purposes, or 10 or for the use Of q
charitable. educational or religious soci-
ETY. or institution other than such as are
created and existing under and BY virtue
Of the state wherein such appointment
was made, such foreign executor, admin
istrator or trustee, the assignee OF al
such securities or assets. or any Iegates
or heir Of such nonresident decedent
shall pay to the state treasurer tar
equal to FIVE per oentum OF the value il
money at tho date Of the delivery, col