Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1905-05-06

cures deposits other assets including the shares of tho
capital stock Of other interests in the safe deposit company
company, corporation bank other institution making
the delivery transfers and the payment herein provided
shall be enforced action brought accordance with the
provisions of Section Fifteen of this Chapter
SECTION 12 When the value of any inheritance, DEVISE
beques other interest subject the payment Of said
uncertain the Circuit Judge before who the probate proceedings
pending the application Of any interested party
his own motion, shall appoint some competent person or per
appraisers often and whenever occasion
qire whose duty shall be forthwith to give such notice. by
mail all persons known to have claim interest in such
property and such the Circuit Judge may by or
der direct of the and place which he will appraise such
property and such time and place apprase the and
make report thereof in writing to said Circuit Judge to
geher with such other facts relation thereto said Circuit
Judge by order require to be filed with the clerk OF SAID
court and from this report the said Circuit Judge SHALL by
ORDER forthwith and fix the market value OF all neri
ancc devisee bequests other interests and the tax to
which the is liable, and shall Immediately notice
thereof he gwen by mall all parties known to be inter
csed therein and the value of future contingent or
limited estate income interest SHALL for the purposes of this
Act be determined by the rule method and standards of NOR
tally and of value that forth in the acuaes combined
experience tables of mortality for asceainng the value OF pol
cies of life nsuranceand annues and for the determination
of the liabilities of life insurance companies save that the rate
of interest be assessed in computing the present value OF
all future interests and contingencies shall be six per cenum
per and the insurance commissioner SHALL on the aP
pcaton of said Circuit Judge determine the value of such
future contingent limited estate income interest," upon
the facts contained in such report and certify the to the
Circuit Judge and his certificate shall be conclusive evidence
that the method of computation adopted therein s correct
Every appraiser shall be paid the certificate OF the Circuit
Judge at Chambers at the of Five Dollars per day for
every day actually and necessarily employed in such appraisal
and his actual necessary travelling expenses tile fees paid
such witnesses shall be the those paid to witnesses
sbpoenaed Courts of Record Such fee well all
other charges herein provided for shall be paid out OF the
of the decedcnt expense of administration
SECTION 49, Any appraiser appointed by virtue OF this
Act who shall take fee or reward from any executor
minsator trustee egaee next Of kim or heir OF any dece
dent any other liable to pay said tax or any
portion thereof shall be guilty Of msdemeanor and upon
conviction thereof shall be fined not less than two hundred
fifty dollars than five hundred dollars or imprisoned
n for a period of ninety days, or both
SECTION a. The Circuit Judge at Chambers having jur
II sdon of the decedens in this Territory shall have r
70 isdcon hear and determine all question IN relation 10 TN
a tax arising under the provisions OF this Act
n SECTION 49, If shall appear the Circuit Judge tina
any tax accng under this Act has not been paid according
law he shall issue citation citing the persons known
any interest in part of the property liable to the tax or
III corporation liable under the law for the payment
said appear before him at Chambers on day certain
not than weeks after the date OF such citation an
nc show cause why said tax should not be paid
Circuit Judges acting under this law shall have power
and enforce all appropriate orders and DEGREES ana
other appropriate powers that may be exercised oy
bo Judges Chambers whether in equity or probate.
SECTION 49, Whenever the Treasurer shall have reason
in believe any due and unpaid under this Act af
he refusal neglect of the interested IN the proper
liable to said tax to pay the he shall notify the Attornt
General Of the Territory in writing OF sueh aS
o.. cause to believe is due and unpaid shall prosecute
proceeding before the Circuit Judge provided in Section
ait teen of this Act for the enforcement and collection OF such ia
u SECTION H. The Treasurer of the Territory shall urni
r each of the clerks of the several Circuit Courts book viii
the shall be public record and in which he shall enter the n
ae every deceden upon whose estate application has be
in made to the Circuit Judges of the several Circuit Courts
a the issuance of letters of administration or letters
tary anciary letters the date and place OF death OF s
or deceden the estimated value Of his real and
led Names places residence and relationship to HIM OF
ten hersaaw and places of residence OF the ega
e and devsees in any will of any such deceden the amount
her each legacy and the estimated value of real property
les vsed therein and whom devised These entries shall
made from the data contained in the papers filed on any 81
ess application any proceeding relating to the estate OF
ank eceden The Clerk of the Circuit Court shall also enter
such book the of personal property OF any such d
dent shown by the inventory thereof when made ana MED
sets the Circit Judge under this statute and the value of
in ties life Estates of years. and other property OF
or decedent or given by him in his will otherwise as fixed