The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31
THE eENERAL ASSEMBLY, o. SAL o. VEaMoNT. 1eo4.

may examine such securities or assets at
the fime and place Of such delivery.
Sec 50. Failure to mall or deliver such
notice as provided in the preceding sec
ton shall render the person or corpora
ton required to report such delivery or
transfer liable IN an action upon this
statute brought in the name Of the state
BY the commissioner Of state taxes. for
all taxes imposed BY section fifty seven.
Sec 60. No savings bank. savings in
stitution. trust company or savings bank
and trust company shall pay any part or
al Of deposit Or any interest Or diyi-
dend thereon to an administrator Or ex-
ecutor under the provisions Of section
four thousand eighty-fve Of the Yer
mont Statutes as amended BY nfty-thres
Of the acts of 1898, nor transfer the same
to the account Of any person upon its
records. unless the certificate mentioned
in the following section shall have been
delivered thereto.
Sec. g. A certificate signed by the COM
missioner OF state taxes certifying that
an administrator. executor, trustee. Legal.
tee. heir or assignee shall not be liable
to the taxes Imposed by section fifty-hve|
and hfty-seven or certifying that all ID
such taxes shall have been paid in fun.
shall operate as waiver or discharge ID
all liability Of the state Of Vermont ord
the part Of any person Or corporation
mentioned In the last six preceding Sec
tions.
REPORTS BY SAVINGS BANKS ANDl
TRUST COMPANIES.
Sec. g.. savings bank. savings in-
stitution, trust company. or savings banls'
and trust company shall nstify the COM
missioner Of state taxes upon blanks "a
be furnished by him. of the deceass of
any nonresident depositor and the mama
and residence Of any foreign administra-
tor or executor as soon as tbs same shan
be known thereto.
Sec. s.. II any savings bank, BaNinKn|
institution, trust company. or savings
bank and trust company shall have no.
tee OF the death OF any depcaitor residing
within this state at the time Of hin de-
cease or reasonable grounds for believing
him to be dead. Il shall not without ths
consent IN writing Of the commissioner
of state taxes pay or transfer upon its
record any part or all Of a deposit or ac-
count standing IN the name OF such de-
cedent for which an order assignment or
other instrument IN writing signed BY
tsaid decedent shall have been given. 9th
er than checks given in the ordinary
course Of business, unless notice in writ
ing shall have been given to said COM
missioner at least twenty days prior to
such payment or transfer setting forth
the character Of such order. assignment
Tor other instrument and the name and
residence Of the payee or assignee there
in named
Sec. 81. Any savings bank, savings In
stitution, trust company. or savings bank
and trust company that shall wiIfuiiy
violate the provisions OF sections sixty
Esixty-two and sixty-three shall be llabla|
Ito the state in an action upon this stat
ute brought in the name Of ths sFssge 81
the commissioner Of state taxes for all
taxes imposed by this act upon any per-
Ison liable to the same. But no such ac-|
ton shall be commenced by the commits
sioner Of state taxes without the consent'
Eof the governor
Sec. s5. In case the commissioner Of
state taxes shall claim that tax ID
due to the state Of Vermont on account!
of any transfer OF property in the man-l
lner described In sections tive. nfty-fye.
| lfty-seven or sixty-three Of this act. hal
may In the name OF the state petition|
the court Of chancery within ana forI
any county tn this state to determinaI
such probate court Is held, upon GER
tificate signed by the commissioner Of.
state taxes.
Sec 7e. II person or oficsr desig-l
mated in sections sixty-nine, seventy or
seventy-four refuses or negIects TO APP
pear before the probate court in obedi-
ence to the summons therein mentioned 4
lor refuses to be sworn according to law
las hereinbefore required: or neglects or
refuses to produce the books, records or
documents mentioned in sections seventy
three and seventy-four: or refuses 10 tes-
fifty concerning any matter touching
which he shall be lawfully examined, he
shall be fined not more than ave thou
sand dollars and not less than i've huns
dred dollars.
REPORT BY LISTERS.
Sec. n. Listers IN the several towns
and cities shall annually within ten days
after the date at which the grand list
Iis required BY law to be by them fled
with the clerk therein report to the CONF
missioner Of state taxes upon blanks ID
be furnished by him the names Of alH
persons who acquired within the year
ending with first day Of April In the yeaa
in which such report is made. all real
personal estate situate in such town
city. or any interest therein, pas
from any deceased person by the law e
descent or in the manner specified n So