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

'tate taxes shall execute such certih-
,ate In quadruplicate and shall deliver
me copy thereof to the person entitled
20 such rebate; file one with the state
treasurer and one with the auditor OF
accounts: and retain one for his own hle'
TAXES WHEN PAYABLE.
Sec. 40. All taxes imposed by this act
unless herein otherwise provided snail
be payable 10 the state treasurer on or
before the expiration of two years from
the date OF the death of the decedent.
Sec. H. When legacies or distributive
shares are paid or delivered within two
years to any legatee or heir, the taxes
due on account of such legacies or shares
shall be paid to the state treasurer AT
the time such legacies or shares are paid
or delivered.
Sec. AZ. 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. 43. If for any reason said probate
court shall at any time be unable to de-
termine the value of any part or all or
such legacles or shares, or the amount
of any or all taxes due the state, 1t 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 shall extend the time for
assessment and payment Of any tax here
in imposed, it shall make record there
of: and shall forthwith file with the COM
missioner Of state taxes statement
showing the date to which such extern
sion Is made and what legacies or shares
are thereby affected.
Sec. As. 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 deatf
of the grantor or donor therein mention
ed, unless such grantee or donee shall
sooner enter into possession of the prop
erty acquired in the manner therein men
, toned in which case the tax shall there
upon become due and payable.
Sec. 4s. Every person who shall here
after as grantee or donee come into Tn
possession or enjoyment of property i
the manner specified in section two here
e Of shall forthwith file with the commits
q sioner of state taxes a just and true In
IS ventory under oath of all such propert!
u giving a description Of all property II
cluded in such conveyances, deeds an
- gifts.
ID PENALTIES AND INTERESTS.
Sec. AZ. Any person who shall nesle
- or refuse to file the inventory provide
~ in the preceding section shall be subje
to a penalty not exceeding ten per Ger
nor less than five per cent
the value of the property which sh;
so come into his possession or enjoymer
to be recovered in an action upon II
statute brought in the name of the sta
y, by the commissioner Of state taxes.
Sec. As. All taxes not paid to the sta
| the nrnViSiO
-, of this act unless the time for payne
thereof shall have been extended by t
probate court agreeably to the provisio
hereof shall bear interest from the de
ny at which the same became due and ps
able until the same is paid.
49, REPORTS OF TAX CORNERSTONE,
ci- Sec. 40. In all estates wherein prope
rm may be decreed to legatee or heir LA
at to a tax imposed by this act, the regis
the of the probate court having jurisdict
The thereof shall at the time of granting
de- tiers of administration therein, upon pr
ri, er blanks to be furnished by the comm
,ch sioner of state taxes, report the name
i'm. the decedent, the date of his death,
,cb name and address of the administra
tho or executor, and the relationship If
due and names Of all known legatees or h
in liable to the taxes herein imposed.
sed Sec. 80. Whenever the probate &C
r. shall fix date for the determination
g. <I,o cfofn
of any tax imposed by this act, or
,xt. the determination of the value of
T., legacy or share passing to a legatee
10 heir liable to such tax, or for the de
,, mination of any matter pertaining
+, tax imposed by this act. the registe
eta probate upon blanks furnished for
,so, purpose by the commissioner of
,n,d taxes shall forthwith mail to such c
heir missioner a statement showing the
. to of the estate, the date Of such hear
bate the nature thereof, whether or not
ac- property out of which such legacy
lave share is to be decreed is in money o.
and equivalent; and IL in other propert
nv brief description thereof as shown by
files of said court. If such hearin
continued to any future time notice II
Nd of shall be given in person or by ma
said commissioner.
ceiv- ESTATES NOT ADMINISTERED
pro- UPON.
Is in sec H. If upon the decease Of any