davidaulloa/AmericanStories huggingface dataset:
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31

act sb.l be assessed shall be this an
nusf eriod commencing With the nrss day
es 4ly, 1904 and ending with the last
IA OF Jane. 1876. except as otherwise
p Jvlded in this act
Sec. 81 Chapter a Of the Vermont
Aatutes. No. IS OF the acts OF 1855 and
No. % OF the acts OF 1902 are hereby
declared to be and remain in force and
effect FOR the purpose Of assessing and
collecting all taxes now accrued or which
Hhall hereafter accrue within the current
annual or semi-annual periods hereinnas
fore specified, except as otherwise specl-
fed II this act.
Sec S2. In SO far as the provisions Of
this act arc the same as those Of chapter
81 Of the Vermont Statutes. ana 81 No. is
Of the acts of 1896. and OF No. % 81 the
acts Of 1902. they shall be- construed Is q
continuation Of such laws ana not as
new enactments.
Sec. 49, All acts or parts Of acts in
consistent herewith are hereby repealed
except for the purposes hereinbefore
stated; but the repeal OF such acts or
parts OF acts shall not AFFECT the validity
Of tax accrued or accruing at the time
OF the enactment hereof, nor a suit or
proceeding had or commenced or to be
had or commenced to collect any or ali
Of the taxes so accrued or accruing or
any forfeiture Herewith connected.
Sec. "a. The provisions Of section sixty
five, sixty-six and sixty-seven OF No. q
Of the acts Of 1902 in so far as they are
applicable to this act. are hereby made a
part hereof
Sec. s.. This act except the parts
thereof as to which different provision
IS expressly made shall take erect upon
its passage.
Approved December 8, 1904
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31
APPEAIs

Sec. "a. ANY legatee, heir or beneficiary
affected by decree of the probate court
touching the taxes Imposed BY this act:
the administrator executor or trustee Of
the estate Of which legacy or
diatribative share passing 70 a per-
son liable to the taxes hereby Inn
posed Is part; and the commissioner Of
state. taxes IN behalf Of tho state. may
appeal to the county court from any and
all orders and DEGREES pertaining to the
taxes imposed by this act.
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31

AN ACT RELATING no TAXATION or
COLLATERAL nNHERITANcEs AND
: TAXABLE TRANSFERS.
lsis hereby enacted by the General AS
sspnbly of the state Of vermont:
TAXES IMPOSED.
Section l. Every person other than the
father. mother husband, wife. lineal de-
scsndant, adopted child. lineai descendant
Il an adopted child. tho wife or widow
e a son. or the husband Of the daugh-
Ct OF a descendant or city or town for
cemetery purposes; and every charitable
EDUCATIONAL Or religious society 81 insti.
inIon other than such as are created
a. existing under and BY virtue 81 the
rs Of this state and having its prin-
cool office herein. that shall receive in
rSst or otherwise any legacy or aistribu-
share comprised OF or arising from
plperty or any interest therein passing
b1wil. the law Of descent or tho decree
Of a court in this state. from any de,
fed person who owned such property
at the date Of his decease shall. except
as herein otherwise provided, be subject
TO tax for the use OF the state equal ia
i've per cent Of the value in money Of
such legacy or distrIbutive share.
Sec 2. Every person other than such
as are exempted In the preceding section
from the payment Or the taxes Imposed
BY this act who shall acquire title to real
estate Or any interest therein By volun-
taFy conveyance or deed OF gift made 81
intended to take effect IN possession d
enjoyment unon or after the death Of the
grantor, or who shall by voluntary con
veyanes or By gift acquire title 70 per-
eonal estate or any interest therein made
or intended to take effect and possession
or enjoyment upon or after the death 81
the grantor or donor. shall pay 70 the
state tax Of I'VE per centum Of The
value in money Of such real or personal
estate or the interest therein conveyed
Such tax shan be first lien on the real
or personal estate thus conveyed or given
until such tax shall have been paid ii
full
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31
CONSTRUCTION

sec. rs The word aegateeA wheneyql
used IN this act shall BE- construed to
tend To and include any devisee Or Al
tribtitee named III d will; the word 'le
acy' whenever so used shall be cohstru 4
the amount Of any or an taxes age &
the state as provided IN said sections
and to establish said taxes as lien upof
the property passing or being transterre9
in the manner therein mentioned
sec. &C. a court Of chancery or Chan
cellor shall. subject 70 the right Of appeaH
to tho supreme court hear and determine
said cause at any stated term Of sag
court or during vacation and may gram
temporary and permanent 4.Jpnetions e
strainIng any or az persons or eoFpora
ttans mentioned n said last naniea sec
tionr from making any transfer or othei
ajsoosition al the property named tfsreii
pntil iii taxes imposed by this aet anS
found u Be- aid on account * the pass
lnr IL such property p ~ monneF there
ln mentioned; and saai make az usees
.sr.. oedors ahd DEGREES to carry out th
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31
rRonATE counr PNocEEDINas

Sec. II. No final settlement q the ac-
count Of an executor, administrator or
trustee shall ~ accepted Or allowed By
any probate court unless It shall show
and said court shall ind that an taxes
imposed Ny the provisions Of this act shall
have been paid nor unless one Of the
tripiieata receipts issued BY the state
therefor shall have been hied in said
probate court.
Sec. r. The probate court having
either principal or ancillary jurisdiction
Of this settlement Of the estate OF de-
cedent except as herein otherwise pro-
lvided. shall hear and determine all ques-
lions n relation to the taxes imposed
b. this act and the value Of oil legacIes
and distrlbntive shares upon which such
taxes shall be considered.
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31
COSTS

Sec i6. IN all PROCEEDINGS therein pend
ing involving questions Of taxation under
the provisions 81 this act. the county or
supreme court upon final hearing SHAH
make such orders touching the payment
of costs hy any party thereto Az shall
ln me opinion ot said court be just and
reasonable an costs Il ba paid BY the
state shall 81 paid BY the auditor of ac-
counts upon presentation Of q Pin there
81 signed BY the person making such tax
alton ef costs
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31

Of state taxes, one with the state treas
urer. and one in the probate court II any
having Jurisdiction Of said estate within
this state; IN case a foreign administra-
tor, executor or trustee shall be party
ito said agreement one copy thereof shall
be delivered to him.
Sec go The probate court shall have
power to affirm or set aside the agree
neHt mentioned in the last three proceed
ing sections IN AFT estates within its iur-
lsdiction; and the state treasurer may
in his discretion set aside any such agreed
statement o. valuation % which foreign
administrator, executor Or trustee is q
party IL he becomes satisfied that the
interests Of the state 50 require
Section 81. II the agreed statement Of
valuation hereinbefore mentioned shall
be SET aside for any cause. the value Of
such property shall be determined as
hereinbefore otherwise provided.
VALUATION OF LIFE ESTATE.
Sec 80 When It shan become neces-
sary for the purpose Of computing a tax
imposed BY this act to determine the
value at the time such tax shall accrue
Of any interest in property arising from
the hequest or devise Of the use or in
come thereof for the term Of an indivld-
val life or lives Of involving the contin-
Eency Of the duration Of such life or
lives, It shall be determined according
% tho American Experience Table Of
Mortality" with interest at the rate OF
three ana one-half per cent. per annum.
Sec. 50. IN case it shall become neces-
airy for the purpose Of computing tax
imposed BY this act TO determine the
value at the time such tax shall accrue
Of any annuity or any interest in prop
erty arising from the bequest or devise
Of the use or income thereof for a term
Of years or for period in which the life
duration Or life contingency is not in
VOWED the value shall be determined BY
discount tables computed at the rate o.
three ard oneshalf per cent per annum.
See, 81. n making the computation
lspeciled II Tile Two preceding sections.
the probate court shall determine the
amount 81 such yearly income whether
far he q for term Or years or the
probable average annual value Of the use
or income Of such estate Tor life or for a
term Of years
Sec. s5 The commissioner OF state
taxes shall Al the expense Of the state
procure suitable tables fer the purposes
lof this act and may cause the same Or
any part thereof to be printed IN conven
lent form witch proper explanation for the
use Of an probate courts within this
state; end such tables shall be used
iu computing the Value Of all yearly in.
comes Or life Estates mentioned IN this
lact. The auditor 81 accounts IS hereby
authorized 70 draw ITS order upon the
state treasurer to defray tho expenses
incurred under this section.
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31
SUPREME COURT.

Sec H. IN al estates wherein the legal
construction or interpretation Of any
part Of this act shall be in dispute and
the facts relating thereto shall have
been determined BY the probate court,
the Judge of the probate court wherein
such estate Is being administered provid-
I'd 40 appeal shall have been taken upon
the written application 81 an adminis-
traitor, executor Or trustee Of such estate
ana the commissioner Of state taxes fled
therein before the time for an appeal
shall have expired shall certify to tho
supreme court such part Of its findings
ana decree as shall pertain to such con-
struetion or Interpretation, together with
the written contentious relating thereto
by the various parties which shall be
flied with said application
See is, Said certificate shall be placed
on file in the ONCE Of the county clerk
Or the county wherein such probate dis
tflct IS located on Or before twenty-five
days from the date Of such decree; and
thereupon the supreme court shall have
jurisdiction Of al questions Of law pre-
scented thereby, and the same shall there
iii be heard and determined ns II the
cause had been passed to said court upon
The pro forna Judgment Of a county court
to which said cause might have been APP
pealed, The final decision and judgment
therein shall be certified to the probate
court IN the same manner and with the
same legal effect as provided in section
two thousand five hundred ninety-nine
Of the Vermont Statutes.
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31
vALUATIoN pF REMAINpER.

Sec. 50 When any person bea0eatns Dr.
deyises ems iPropsrta az gives or eonveya
any property IN the manner specified In
section two df this ast 10 or for the use
Of father mother husband vine. liaeal
descendant. adopted chila the uneal
descendant Of An adopted child. the wife
or widow Of a son. or the husband 81 a
daughter. o. town or city for cemetery
purposes or charitable. educational. Or
religious society or institution created
and existing under and by virtue Of TIE
laws q this state and having It's princi-
Pal office herein, during life Or for d term
"a years and the remainder to coilat-
erai heir Or to a stranger IL he blood. the
value q the prior estate shall III tic
manner hereinbetore provided be aa-
Quoted from tic appraised vaiue or such
property; ana the person entitled 10 such
remainder shah be liable 70 the tax in
posed by the provisions 81 this act: such
tax shall become Due ana payable at the
same time that tax would become due
and payable II the entire property in
stead 81 remainder therein had passed
to the person receiving such remainder.
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31
LEGACY WHEN MADE A CHARGE
UPON PROPERTY

Sec 70. Whenever any iegacies pass
ing to a legatee liable 70 said tax are
charged upon Or payable out Of any
real Or personal estate devised 70 amy per-
son. he shall before paying such legacy
deduct said tax therefrom and Ray it to
the executor, administrator Or trustee 81
the estate Of which said real and person
q estate is a part, Such taxes SHAH re-
main charge upon said real or
personal estate until the same are paid,
Payment thereof may be enforced by the
administrator. executor or trustee in the
same manner provided in section seven
Of this act.
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31
LEGACY TO ExEeuToR.

Sec. 81 when a aeeedent appoints
one Or more executors Or trustees and ia
lien q their compensation makes be.
guest or devise 81 property to them
which would otherwise be liable to tax
herein imposed n appoints them Its resId-
uary loeatees and sald requests devises
TOR residuary legaeies exceed what would
ne reasonable compensation for their
services, such excess shall be liable to
the taxes herein imposed The probate
court having Jurisdiction o. their ac-
counts shall determine what would have
been such reasonable compensation. and
shall determine the amount of such ex-
cess If any.
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31
METHOD or PAYING AND REFUND
ING TAXES.

Sec. IS. The state treasurer upon receiv-
ing The amount of any tax under the pro-
Visions q THIS act shan issue receipts IN
triplicate to the person paying the tax
WHO shall forthwith file one copy thereof
with the auditor of accounts, one with
the commissioner 81 state taxes ana one
with tho probate court wherein tho ISL
tate il administered provided however
that the person paving such tax upon
property passing IN any other manner
than such as is described in section one
may retain one cory Of such receipt in,
stead Of aling the same with the probate
court
Sec 49, Whenever the state treas
urer shall have received any sum Of
money on account Of a tax herein Inn
posed in excess Of the amount finally
fxed by court having jurisdiction
thereof. or in excess OF the amount other
wise determined under the provisions Of
lthis act tho commissioner d state taxes
is hereby authorized % certify the amount
"a sueh excess and tho name ag the per-
son entitled thereto 70 tito auditor Of Az
counts Who shan tharaupon draw an OF.
dor upon Che state treasurer FOR such
aNeess, ~ favor Of the person designated
iiu SUCH cnfsiae8te The commissioner 81
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31
ESTATES NOT ADMINISTERED
UPON.

sec ST. II upon the decease of any per-
son leaving an estate passing in whole Or
In part to legateea or heirs liable to the
taxes imposed BY this act, no will dis
posing Of said estate shall have been Of
fered FOR probate with the time pre-
scribed BY law ana no application for adj
ministratlon shall have been made within
four months from the date OF such de-
cease, the commissioner Of state taxes
shall apply to the probate court for tho
appointment Of an administrator therein,
Sec. 81. II shall be the duty Of Judge
or register OF probate to forthwith notify
the commissioner OF state taxes upon
proper blanks to be furnished BY him Of
any and all estates mentioned in the pre-
ceding section known to them or either
Of them, whenever no win or application
for administration shall have been
presented within the time therein speei.
ned
.cnRrIFIED COPIES OF Wills Ann
INVENTORIES.
Sec. Sd An admlnistrator executor
trustee or other legal representative of /
dccedent appointed By g probate coufi
within ms state or ny the court or gov
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31
REQUESTS TO MAINTAIN BURIAL
LOTS.

Sec. S, All towns cities. villages, truss
tees, official boards and officials therein.
corporations, associations and persons
that shall receive any legacy IL trust Or
otherwise, the use income Or principal
sum Of which il to be used for the sole
purpose 81 purchasing, maintaining, car
ing for 81 beautifying q burial lot owned
by the deceaent Or wherein himself Or
any kinsmen shall be Inferred Or for the
sole purpose Of erecting, caring for Or
maintaining any monument or other
structure thereon, shall be exempt from
the payment Of all taxes Imposed by this
act on account Of such legacy.
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31
roREIaN 49, pEpucTEp-

=
Soc, g. II ala inheritance, transfer. sue
cesslon, legacy or other similar tax shall
have been lawfulIy paid to another state
or government other than the United
States for or on account Of legacy, DIS
aibutive share or any part thereof which
shall hereafter be decreed BY probate
court Of this state d a legatee sor heir
's.sssssls,to the tax IMPOSED BY section one.
such lesatee or heir shan be liable to
pay to this state under the provisions Of
section one only such part of the tax
therein imposed as will make the entire
taxes both within and without this state
based on such portion Of a legacy or dis
tributive share taxed in such other state
or government equal to I'VE per centunl
Of tho total value thereof to BE deter
mined al herein provided.
Sea. /. no rebate from tho fun amount
Of the tax required BY section one shall
IL allowed By the probate court under
tie provisions Or the last section unless
the official receipt showing the amount
ID paid to such other state or govern
ment. the date Of ifs payment. the rate.
the valuation Of all property upon which
such tax was computed and a brief de-
scription thereof shall have been pre-
scented to the probate court
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31

traitor. executor. or trustee to sell any
part or all Of a legacy or dlstributive
share belonging to person liable TO a
tax imposed by this act for the payment
thereof IN the same MINER as admins
traitors ana executors may be licensed
70 sell real and personal estate for the
payment Of debts.
Sec. s. An administrator executor or
trustees shan not deliver any specific leg
aey, property o.. the proceeds thereof to
any iegatoe or heir liable to said tax untn
the tax has been deducted or collected
as aforesaid. All conveyahees, mort
gages, attachments, sales or assignments
Of any such legacy, share, the proceeds
thereof. or any interest therein shall be
made subject to all taxes imposed by
this act; and such taxes shall be a lien
on all iegacies. distributive shares and
the proceeds thereof when sold until the
same shall have been fully paid.
Sec. 9. Any person having in charge
or trust as administrator. executor or
trustee any legacy or distributlve share
passing to a person in the manner mem
toned in section one. shall be liable for
all such taxes imposed by this act with
lawful interest as hereinpefore provided
until the same shall have been fully paid
as herein provided
And an administrator, executor or trus-
tee shall collect all taxes due 10 tho
state Or Vermont from all persons to
whom any real estate shah pass in the
manner mentioned IN section one from the
decedent Of whose estate he is adminis-
traitor, executor or trustee provided,
however II any administrator, executor
or trustee shall for any reason be unable
to collect such tax before his final ac-
count shah have been allowed. he shall
make full and detailed report TO the
commissioner OF state taxes, showing the
names Of all persons liable to any unpaid
tax ana description OF all real estate
on account Of which such tax Is due.
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31

See. IS. 4ne securities or assets men
toned in The preceding section shall not
be delivered Or transferred by any per-
son or corporation to a foreign admins
traitor, executor Or trustee Of non-resl-
dent decedent, nor 70 legatee or heir
.of such decedent, nor TO an assignee Of
such administrator, executor trustee.
legatee or heir unless notice IN writing
log the time ana place of such intended
delivery Or transfeg shan have been de-
llvered ~ person or sent by registerad
Imali PREPAID to the commissioner II state
taxes at least hfteen days before The
tine of such Intended delivery 81 trans.
ter The commissioner q state taxes q
afg person designated by him ii WRITING
The Barre daily times. (Barre, Vt.) 1897-1959, 1904-12-31

state taxes shah execute such eertih-
cate IN quadruplicate and shan deliver
one copy thereof to the person entitled
ito such rebate; file one with the state
treasurer ana one with the auditor Of
accounts; and retain one for his own file.
The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1904-02-18
NO NOTICE YET.
Russia Has Not Notified the Fair Com
n1ittee.

Russia Has Not Notified the Fair Com
n,ittee.
St Louis. Feb. misunderstanding the
announcement from St Petersburg that
Russia has decided not 10 have an exhibit
at the worlds fair. no official deciina-
ton of the space allotted has been re-
ceived from Russia by the worlds fair
management. When such word is re-
ceived. the japanese commissioners here
will formally apply for Russia 5 space.
to be used in addition to their own space.
Hajime Ota. assistant commissioner gen
eral from Japan, today said TO the As
ISOLATED Press:
Il have told President Francis that
We will apply for Russia $ space when
official word is received from Russia THAI
it will not be used by that country. The
space allotted to Japan originally has
been cut down considerably and IL has
been a question as to how to utilize all
the exhibits being sent from Japan in
the limited space ROW afforded. If Rus
STA declines TO exhibit and we secure
the space. il viii solve the question. In
fact. With all the additional space at our
disposal Japan VIII send some additional
exhibits as a very great interest in the
exposition has been developed in Japan.
We are now simply waiting until the
worlds fair management officially hears
from Russia before making formal appli-
ra+inn
The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1904-02-18
BECAME = GRAFT.
Purpose of the Order Has Been Entire
~ Lest Sight Of.

Washington. Feb. 1.-THE president to-
day issued an executive order revoking
those of President Mckinley allowing
citts from officers Of the army and navy
and the civic establishment in Porto
Rico. Cuba the Philippines. etc. 70 be
admitted into the United States free Of
duty
II Is understood that The privileges
granted by President Mckiniey's orders
have been greatly abused e late and that
the real purpose % those orders. which
was 70 allow the volunteer soldiers. SaH-
ors and others III the government service
in cuba. China and our island posses
siouS II send presents q the members
of -heir immediate families az Christ
mas time free OF dEty has been lost
sight ef and that large quantities q
goods q every description are constant
IS being forwarded 70 this couaJr. in
fragrant violation Of tn letter and spirit
Of the order ard is Is for this rcasoa
That it has been stopped