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

voucher in the settlement of his accounts.
No executor, administrator, or trustee
shall be entitled to a final accounting OF
an estate, in the settlement of which a
tax may become due under the provisions
of this act, until he shall produce a re
ceipt, so sealed and counters1gned by the
state auditor. or a certified copy OF the
treasury under the provisions of TINS
act shall Immediately. be paid into the
state treasury upon the warrant OF the
state.
Sec. 6. Every tax imposed by this act
braced in = any my inheritance, devise, be-
quest, legacy or gift until paid, and the
person to whom such property is trans
ferred and the administrators, executors
and trustees Of every estate embracing ing
for such tax, until it's payment, to the
extent of the value of such property;
Sec # such tax is not Paa inn
on at the rate Of seven CD per centum
per annum from the time the
tax is due, unless by reason OF
f1ma upon ep oth es sS csase
Of delay, such tax cannot be determined
as herein provided; in such o case inter- Ter,
annum shall be charged upon such tax
from the accrua1 thereof until the cause
of such delay is removed, after which
seven % per centum shall be charged.
or trustee shall have full power to sell
SO much Of the property embraced IN an
inheritance de devlse, peqpest or Legacy as
this act, in the same manner as he might
be entitled by law, to do for the payment
of the debts Of testator or interstate. -.
Sec. g. II any bequest or legacy shall
be charged! upon or payable out Of any
property, the heir or devisee shall deduct
such tax therefrom and pay such tax to
the administrator, executor or trustee.
and the tax shall remain a lien or charge
on such property until paid; and the pay
ment thereof shall be enforced by the
executor, administrator or trustee in the
same manner that payment Of the bequest
or legacy might be enforced, or by the
county, attorney under section 20 of this
act If any 'bequest or legacy. shall be
tied period, the administrator. executor or
trustee shall retain the tax upon the
whole amount: but if it be not in money,
having jurisdiction Of an accounting by
him to make an apportionment, If the
case requires, of the sum to be paid into
and for such further order relative there
to-. as the case may require.
Sec. 10, When any tax imposed by this
Wholly i1 or in In Pc the person paying the
same shall be entitled to a refundment of
the amount so enormously paid, and the
auditor of state shall, upon satisfactory
proofs presented to him of the facts re-
lating thereto, draw his warrant upon the
state treasurer for the amount thereof. In
favor of the person entitled thereto; pro-
Vided, however, that all applications for
such refunding Of erroneous taxes shall
be made within three years from the pay
nlent thereof.
Sec. H. If foreign executor, adminis-
any stock or obligations in this state,
standing in the name of the decedent, or
In trust for a. decedent, liable to any such
tax. the tax shall be paid to the treas
urer Of the proper county on the trans
fer thereof, and no such assignment or
transfer shall be valid until such tax is
paid.
bank or other institution, person or per-
sons holding securities or assets set of of
the S same to S''t the 'e executors, -adninis:
traitors or legal REPRESENTATIVES Of said
decedent, or upon their order or request,
such intended transfer be served upon
the county treasurer, personally or by
representative. to examine said securities
at the time of such delivery or transfer.
If upon such examination the county
treasurer or his said representatives shall
for any cause deem it advisable that such
securities or assets should not be imn1e-
forthwith notify in writing such COM
pany. bank, institution or person to defer
delivery or transfer thereof for period
such notice. and thereupon it shall be
the, duty Of the party notified to defer
such delivery Or transfer until the time
stated in such notice or until the revoca-
ton thereof within such ten days. Fail
ure to serve the notice first above men
toned, or to allow such examination, or
to defer the delivery of such securities or
assets for the time stated in the second
of said notices, shall render said safe
deposit company, trust company, bank
or other institution, person or persons,
n6n the to s ah1 or of asse fs 5a
to the provisions of this act.
Sec. is. Upon the presentation of any
petition to any probate court of this state
ton, or for ancillary letters, testamentary
shall cause a copy Of the the citation or or
f9r the EAR OF Sufn to
county not less than ten, days prior to
such hearing. The court. shall thereupon,
as soon as practicable after the granting
and determine the value of every inherit
ance, devise, bequest or legacy embraced
In or payable out of the estate in which
such letters are granted and the tax due
thereon.
The county treasurer shall have. the
same rights to apply for letters of ad-
ministration as are conferred upon cred
Sec. II. The probate court may, in any
matter mentioned in the preceding Sec
ton, either upon its own motion or upon
the, application of any interested party,
including county treasurers, and as often
as and when occasion requires, appoint
one, or more persons as appraisers to ap-
property embraced in any Inheritance, de-
wise, bequest or legacy subject to the
Sec. Is, Every inheritance, devise,
Reqq tsx is es1Gy g under upon this which ae
shall be appraised at its full and true
value Immediately upon the death Of
decedent. or, as soon thereafter as may
Provided, however, that when such de-
wise, bequest, legacy or gift shall be of
such a nature that its full and true value
cannot be ascertained at such time, it
time such value first becomes ascertain
able.
Sec. Is. The appraiser Appointed under
give notice by mail to all persons known
to have a claim or interest in the in
herltance. devise, oequest. legacy or gift
to be appraised, including the county
treasurer and such persons as the probate
court may by order direct, of the time
and place when they will make such ap-
praisal.
praise the same at its full and true value,
as herein prescribed, and for that pur-
pose the said appraisers are authorized
tendance of witnesses before them. and
to take evidence Of such witnesses, un-
der oath, concerning such property and
the value thereof, and they shall make
writing, to the said probate court. to-
gether with the testimony of the wit
nesses examined and such other facts in
relation thereto and to the said matter
as said probate court may order or re-
quire. Every appraiser shall be entitled
to compensation at the rate of three dol
lars (S3) per day for each day actually
nenaSS3ri1yy in
praisal, and his actual and necessary
travelling expenses. and such witnesses
and the officer or person serving any
such subpoena shall be entitled to the
same fees as allowed witnesses Sher=