The daily morning journal and courier., 1907-06-10
conditions at their decease by resident, of this state.

conditions at their decease by residents 1 of this state.
 sec. 2 Whenever ancillary admin lstration has been taken out in this state on the estate of any nonresident decedent having property subject to said tax under the provisions of sec ton of this act, the court of probate having Jurisdiction shall have the same powers in relation to such tax and shall give the same notice to the state treasurer of all hearings relating thereto as is required in the case of the estates of resident decedents, and With the same right of appeal. The provisions of this act concerning no- tlce to the tax commissioner shall not apply to cases where ancillary admin istration has been taken out in this state upon the estates of nonresident decedents.
 Sec. 3, Where aneilIary administra- ton has not been taken out in this state on the estate of nonresident decedent, including any property with in the provisions of section of this act no executor administrator, or trustee appointed under the laws of any other Jurisdiction shall assign, transfer. or take possession of any such property standing in the name or belonging to the estate of, or held in trust for such decedent until the tax prescribed in section 2,36S as amended shall have been paid to the state treasurer. or re- tained as hereinafter provided.
 Sec. 4. No corporation or person in this state having possession of or con- trol over any such property, including any corporation, any shares of the cap- ital stock of which may be subject to said tax, shall deliver or transfer the same to such foreign executor, admin istrator, or trustee. or to the legal rep resentatives of such decedent, or mon their order or request, unless notice of the time and place of uch intended de- livery or transfer be mailed to the tax commissioner at least ten days prior to said delivery or transfer: nor shall any such corporation make any such de- livery or transfer Without retaining sufficient amount of said property to
 
 pay any such tax which may be due or may thereafter become due under said section 2,S6S as amended, unless the said tax commissioner consents there- to in writing. Failure to mail such mo- tice, or to allow the tax commissioner to examine said property, or to retain a sufficient amount to, pay such tax shall, in the absence of the said con- sent, render such corporation or person liable to the payment of a penalty of three times the amount of such tax which payment shall be enforced in an action brought in the name of the State.
 Sec, 5. Said tax commissioner, per- sonally or by his representative, may examine said property at the time of said delivery or transfer, and 1t shall be his duty, as speedily as possible af- ter receiving notice of said property or of the intended delivery or transfer thereof, to fix the valuation of such for the purpose of assessing such tax; and he shall assess the tax and the amount thereof payable on said property. Wherever a tax is as- sessed on such property by such tax commissioner he shall forthwith lodge with the state treasurer a statement showing such valuation, with the amount of said tax, and shall give mo- tice thereof to the person or corpora tion having possession of or control over said property, Any administrator or executor appointed under the laws of any other jurisdiction who is ag- grieved by the valuation or assess ment affixed as aforesaid by the tax commissioner, may. within twenty days after the date of the filing of the aforesaid statement with the treasurer. apply to the court of probate in any district in which any of said property so assessed is situated, which court shall have full power to cause a re- of all property so assessed and a reassessment. of the tax there 'n, to be made in the manner provided