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

,art or all of legacy or distriputiVe
hare belonging to person liable 10
AK imposed by this act for the payment {
thereof, In the same MINER as admins &
.rators and executors may be licensed 4,
% sell real and personal estate for the 4,
payment Of debts.
Sec. s. An administrator, executor or
trustee shall not deliver any specific leg
acy, property or the proceeds thereof to
any legatee or heir liable to said tax until
the tax has been deducted or collected
as aforesaid. All conveyances. mort
cages, attachments, sales or assignments
of any such legacy, share. the proceeds
thereof, or any interest therein shail DC
made subject to all taxes imposed by
this act; and such taxes shall be iieh
on all legacies. distributive shares ana
the proceeds thereof when sold until the
same shall have been fully paid.
Sec. 0. Any person having In charge
or trust as administrator, executor OF
trustee any legacy or dstributive snare
passing to person in the manner men
toned in section one, shall be liable Tor
all such taxes imposed by this act with
lawful interest as hereinbefore provided
until the same shall have been fully paid
as herein provided.
And an administrator, executor or trus-
tee shall collect all taxes due to the
state of Vermont from all persons TO
whom any real estate shall pass in the
manner mentioned in section one from the
decedent of whose estate he is admins
traitor, executor or trustee; provided
however il any administrator, executor
or trustee shall for any reason be unable
to collect such tax before his final ac-
count shall have been allowed. he shali
make a full and detailed report to the
commissioner of state taxes, showing the
names of all persons liable to any unpaid
tax and a description of all real estate
on account of which such tax Is due.
| IIl.(IAC1 WHEN mADE IA SiiHAs>'h<
UPON PROPERTY.
Sec. 10. Whenever any legacies pass
ing to legatee liable to said tax are
charged upon or payable out OF any
real or personal estate devised to any per-
son, he shall before paying such legacy
deduct said tax therefrom and pay 1t tc
the executor, administrator or trustee OF
the estate OF which said real and person
al estate is a part. Such taxes shall re
main a charge upon said real o.
personal estate until the same are paid
Payment thereof may be enforced by tn
administrator, executor or trustee IN TN
same manner provided in section sever
of this act.
PROBATE COURT PROCEEDINGS.
4 Sec, II. No final settlement of the &C
n count of an executor, administrator o
4 trustee shall be accepted or allowed b
1 any probate court unless 1t snail sho'
and said court shall find that all take
r imposed by the provisions of this act sha
- have been paid nor unless one OF IN
@ tripIicate receipts issued by the stat
: therefor shall have been filed in sal
= probate court.
n either principal or ancillary jurisdictic
# of this settlement of the estate OF a d
10 cedent. except as herein otherwise pr
vided shall hear and determine all que
=, tions in relation to the taxes impose
i, nv this act and the value of all legaci
:, and distributive shares upon which SUI
taxes shall be considered.
In APPEALS.
Sec. 10. Any legatee, heir or beneficial
affected by decree of the probate cou
c. touching the taxes imposed by this az
Ill the administrator, executor or trustee
to the estate of which legacy
ed distributive share passing to a pe
s. son liable to the taxes hereby II
CHI posed is a part; and the commissioner
tie state taxes in behalf of the state, m
,ir appeal to the county court from any
,e, all orders and DEGREES pertaining to
to taxes imposed by this act.
Vi SUPREME COURT.
ire Sec. IA. In all estates wherein the lei
Ute construction or Interpretation of al
is part of this act shall be In dispute
ate the facts relating thereto shall ha
am been determined by the probate cot
err the Judge of the probate court wher
such estate is being administered prov
Int ed no appeal shall have been taken W
all the written application of an admin
der traitor, executor or trustee of such est
ess and the commissioner of state taxes fl
int therein before the time for an app
rn- shall have expired shall certify to
tie, supreme court such part of its find