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

he time and place OF such delivery.
Sec. 80. Failure to mail or deliver such
,otice as provided in the preceding Sec
Ion shall render the person or corpora
ion required to report such delivery or
transfer liable in an action upon this
statute brought in tho name of the state
by the commissioner of state taxes, for
all taxes imposed b. section hfty-seven.
Sec. 60. No savings bank, savings in
trust company. or savings bank
and trust company shall pay any part or
all of n deposit or any interest or divi-
dend thereon to an administrator or en-
ecutor under the provisions of section
four thousand eighty-flve OF the Yer
mont Statutes as amended by fifty-three
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. 81. 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 tifty-hve
and ffty-seven or certifying that all OF
such taxes shall have been paid in full.
shall operate as a waiver or discharge OF
all liability Of the state Of Vermont on
the part Of any person or corporate
mentioned in the last six preceding sec
lions.
REPORTS BY SAVINGS BANKS AND
TRUST COMPANIES.
Sec, 60. A savings bank. savings in
stitution, trust company, or savings bank
and trust company shall notify the com
missioner Of state taxes upon blanks to
be furnished by him. Of the decease Of
any nonresident depositor and the name
and residence of any foreign administra-
tor or executor as soon az the same shall
be known thereto.
Sec. s.. If any savings bank. savings
institution. trust company. or savings
. |
, tice of the death Of any depositor residing
, within this state at tho time Of his de-
, cease or reasonable grounds for believing
him to be dead. it shall not without the
!, consent in writing OF the commissioner
: of state taxes pay or trensfer upon It'll
n record any part or all Of deposit or &C
: count standing In the name Of such de-
s cedent for which an order, assignment OF
8 other instrument in writing signed by
h said decedent shall hav1 been given, 9th
II err than checks given in the ordinary
a course of business, unless notice in writ
# ing shall have b-gs given to said com
= missioner at LEAD. Renty days prior t.
!. such payment or transfer setting fortl
W the character of such order. assignment
Id or other instrument, and the name an
g. residence of the payee or assignee there
s. In named.
n Sec. GA. Any savings bank, savings in
stitution, trust company, or savings ban
err and trust company that shall wlfull
m violate the provisions of sections sixt,
sixty-two and sixty-three shall be liabl
=. to the state in an action upon this sta
ute brought in the name of the state h
:. the commissioner of state taxes for a
~, taxes imposed by this act upon any pc
= son liable to the same. But no such a
or ton shall be commenced by the comm
a sioner of state taxes without the conse
of of the governor.
ICE Sec. 65. In case the commissioner
or state taxes shall claim that tax
he due to the state of Vermont on accou
id of any transfer of property in the ma
ion ner described in sections two. fifty-f,
of fifty-seven or sixty-three Of this act,
ate may in the name of the state petit
the court of chancery within and
,s any county in this state to determi
such probate court is held, upon c.
tiflcate signed by the commissioner
state taxes.
wv Sec. 76, II a person or offlcer des
mated in sections sixty-nine, seventy
seventy-four refuses or neglects to I
pear before the probate court In ODE
ence to the summons therein mention
or refuses to be sworn according to
'e"' as hereinbefore required; or neglects
uo refuses to produce the books. records
~ documents mentioned in sections seven
the three and seventy-four; or refuses to
1or- tify concerning any matter touch
stee which he shall be Lawfully examined,
10 shall be fined not moro than sye tn
nan sand dollars and not less than five h
he"' dred dollars.
REPORT BY LISTERS.
,ter Sec. II. Listers in the several to-
,ne- and cities shall annually within ten d
NJ q after the date at which the grand
zoci- is required by law to be by them
are with the clerk therein report to the C.
rtue missioner Of state taxes upon blanks
nant be furnished by him the names OF
min persons who acquired within the J
, all ending with first day Of April in the !.
,atee in which such report - made, all rea
,ent personal estate situate in such towr
., city, or any interest therein, pas
:. ~ from any deceased person by the Law
,o,- descent or in the manner specified in
- oil ton two of this act.