The Appeal. [volume] (Saint Paul, Minn. ;) 1889-19??, 1905-04-29

or any person interested therein, may
file with said court objections thereto, IN
writing, and praying tor a reassessmens
and REORGANIZATION Of such tax. Upon
any objection being so filed, the probate
court snail appoint a time for the hear
ing thereof and cause notice OF such
hearing to be given the state auditor,
county treasurer and all parties interest
ed, at least ten days before the hearing
thereof. At the time appointed in such
notice the court shall proceed to hear
may nay be Offered in a.' support there
of or opposition thereto; and it.,
after such hearing, said court shall be
Get tag of such tax should be
assessment and determination heretofore
made and order reassessment in the
been made.
Sec. 20 If the treasurer of any county
shall have reason to believe that any
tax is due and unpaid under this act
after the refusal or neglect of the per
torney of his county, Of such failure or
neglect, and such county attorney, If
he have probable cause to believe that
such tax is due and unpaid, shall apply
to the probate court for citation, citing
the persons liable to pay such tax to ap-
pear before the court on day specified,
not more than three months from the date
Of such citation, and show cause why
the tax should not be paid. The judge
of the probate court, upon such appl1ca-
him that any such tax accruing under
this act has not been paid as required by
law, shall issue such citation, and the
service of such citation, and the. time,
hearing and determination thereon,
shall conform as near as may
be to the provisions of the probate code
of this state, and whenever it shall ap-
pear that any such tax is due and payble
and the payment thereof cannot be en-
forced under the provisions of this act
in said probate court, the person or cor
hereby made liable to the state for the
amount of such tax. and it shall be the
duty of the county attorney of the proper
county to sue for in the name of the
tax, and all taxes so collected shall be
forthwith paid into the county treasury
It shall be the duty of said county at
county treasurer on the hearing Of such
citation.
Sec. q. The auditor Of state shall fur
nish to each probate court book which
shall be entered by the judge of said
court the name of every decedent upon
whose estate an application has been
tration, or letters testamentary or ancil-
larry letters the date and place Of death
of such decedent, names and places Of
the heirs at law of such decedent, the es-
timated value of the property of such de-
cedent names and places Of residence and
law of such decedent.- the names and
places Of residence of the legatees, devi-
sees and other benefciaries in any will
legacy, and the estimated value. of any
property devised therein and to whom de-
vised.
These entries shall tbe made from data
plication or in any proceeding relating to
the estate Of the decedent.
The judge Of probate shall also enter In
such book the amount of the property of
ventory thereof, when made and filed in
his Office, and the returns made by any
appraisers appointed by him under this
vises, requests, legacies and gifts Inherit
ed from such decedent, or given by such
decedent in his will or otherwise as fixed
tepeon and the Of any
receipts for payment thereof filed with
= THE state auditor shall also furnish
judge of probate, which shall correspond
Each judge of probate shall, on the
oct e of OF each yea make suy repor9
in duplicate upon the forms furnish
ed by the state auditor containing
entered in such book, one of which shall
be Immediately delivered to the county
treasurer and the other transmitted to
the auditor Of state
shall, at the same time, make reports in
duplicate to the auditor of state, contain
ing a statement of any conveyance filed
or recorded in his office of any property
which appears to have been made or
intended to take effect in possession or
enjoyment after the death Of the grantor
or vendor, with tn the name and place of
property transferred, as shown by
such instrument. one Of which duplicates
county treasurer and the other transmit
ted to the auditor of state.
Sec. %. All acts and parts Of acts of
this state relating to the taxation, of in
gifts, SO far as the same. are inconsis-
tent with the provisions Of this act, are
Sec. g. This act shall take effect and
be in force from and after it's passage.
Approved April 10. 1905.
CHAPTER 2s9-H. F. NO. 26s.
executed, proved or acknowledged and
recorded after the expiration of twenty
(20 days.
BE 1t enacted Dy the Legislature OF the
Section l. That no certificate hereto
ton eleven (11, chapter eighty-one (s1),
aE e sssSn SSss of
1894, shall be deemed invalid by reason
Of the same not having been made, exc
eutsd pEqySd or aekn2wl 1a and re-
toned in said section; and the record
Of all such certificates heretofore exc
cuted, proved or acknowledged and re-
twenty (ao) days is hereby legalized and
made valid and said record shall have
the same force and effect as if said GER
tificate had been executed, proved or
said twenty (2W days; provided, that
nothing herein contained shall be con-
to apply Ia to now RHqdng
any such certificate Of sale.
Sec. 2 This act shall take effect and
be in force from and after its passage.
Approved April 10, 1908.
CHAPTER 29O-H. F. No. 621.
pense incurred by the Sheriff Of any
death warrant.
Be it enacted by the Legislature of the
State Of Minnesota:
been convicted Of murder in the first de-
gree and sentenced to death, and the
warrant has been issued and delivered
to the proper sheriff for the purpose of
carrying such sentence into effect, such
sheriff shall have authority to make
the preparations provided by law for
such execution, including the employment
of necessary help, at the expense Of the
county. and upon rendering to the board
Of county commissioners an itemized and
verified statement of such necessary and
reasonable expense said board of county
commissioners shall allow and pay the
same with. reasonable compensation to
funds of said county, and in all cases
where such duties have within three
years heretofore been performed and the
expenses herein provided for have been
incurred but not paid, the board of coun-