The Republican journal. [volume] (Belfast, Me.) 1829-current, 1909-04-08

the devisee legatee or grantee of such
estate belongs and a tax shall be imposed
at the same time upon the remaining
value of such property at the rate pre-
scrlbed in said section for the class to
which the devisee, legatee or grantee of
such remainder belongs, subject to the
exemptions provided in the preceding
section '-(Approved April -
Chapter 1877.
An Act to provide for the better collec-
ton of Inheritance Taxes.
Section l. Sections eighty-six and
eighty-seven of chapter eight of the re-
one hundred and twenty -four of the pub
lie laws of nineteen hundred and five are
hereby. amended to read as follows:
Section Sc. The registers of probate in
the several counties shall deliver to the
attorney general, on or before the first
day of June in each year, list of all
estates in which it appears. from the rec
ord that some part of said estate may
be liable to an Inheritance tax, and in
which a will has been offered for pro
bate or administration granted for more
than one year, prior to the time Of filing
such list, and in which no Inheritance
tax has been assessed or paid.
Said list shall contain the name Of the
deceased, the date of the administration
granted and the name and residence Of
the administrator or executor.
The attorney general shall promptly
investigate all cases SO reported, by
notifying the executor, administrator,
trustee, heir or devisee. and in such other
manner as he may determine. and if it
appears to him that in any such case an
inheritance tax is due the state and has
not been paid to the state. he shall. un-
less said tax is paid to the state within
thirty days after notice from him to the
executor, administrator, trustee, heir Or
devisee that the same is due, cite the
executor. administrator, trustee, heir or
devisee, whose duty it is to pay said tax.
before the proper probate court in such
manner as is provided for the citati Il of
trust officers in probate proceedings and
shall take all other action necessary to
secure the payment of said tax.
In such proceedings the attorney gen.
eral shall recover costs to be fixed and
determined by the Judge of probate in
his discretion. which costs may be re-
own use and shall be additional to any
salary allowed to him by law
Section 81 If, upon the decease of a
person leaving an estate liable to pay an
Inheritance tax. will disposing of such
estate is not offered for probate, or an
application for administration made with
in six months after such decease. the
proper probate court upon application by
the attorney general shall appoint an
administrator for such estate and it
shall be the duty of the attorney gen
eral, when such case is brought to his
attention to petition for administration
erection may appoint such attorney gen
era! or other suitable person as such add
ministrator, and said attorney general
shall be entitled to costs as in other
probate proceedings
Section 9 Section Seventv-two of chap
ter, eight is hereby amended to read as
follows:
Section r. All taxes imposed by Sec
ton sixty-nine shall be payable to the
treasurer of state by the executors. adj
mnistrators or trustees within thirty
days from the date of the DEGREES deter :
mining the amount thereof; and if the
same are not so paid, interest at the rate
of nine per cent a year shall be charged
them and collected from the time said
tax became due But no such taxes
shall be accepted except upon presenta-
ton of certificate from a probate court
showing the amount of such taxes due
Section 3. Section seventy-nine of chap
ter eight is hereby amended by striking
out the words board of state assessors
in the sixth line thereof and inserting ir
place thereof the words attorney gen
eral,' so that said section shall read as
follows
every estate, any part of which may be
subject to a tax under the provisions OF
section siXty-nne. or if the same car
be conveniently separated, then a copy
appraisal thereof, shall be sent by mai
by the register or the judge of the court
OF probate in which such inventory is
filed to the attorney general within ter
days after the same is filed. The fees
for such copy shall be paid by the ex-
ecutor administrator or trustee, and al
lowed in his account
Section A., Section eghty-two of said
chapter is hereby amended by striking
out the last sentence thereof, SO that
SAD section On shall read IS follows;
as may be subject 10 said tax shall be
its actual market value as found by the
judge of probate, after public notice or
personal notice to the board of state
assessors and all persons interested in
the succession to said property, tho
board of state assessors or any of said
Int tod /,
judge of probate having jurisdiction OF
the estate and on such application the
Judge shall appoint three disintereste d
view and appraise such property at its
actual market value for the purposes OF
said tax, and shall make return thereof
to said probate court, which return may
be accepted by said court in the same
manner as the original inventory of sucl
estate is accepted and if so accepted
it shall be binding upon the person by
whom such tax is to be paid. and upOl
the state. And the fees of the appraisers
shall be fixed by the Judge of probate
and paid by the executor, administrator
Section 5. Section eighty-three is here.
by amended so that said section shall
read as follows:
Section 49, The court Of probate, hay
ing either principal or ancillary iurisdic-
ton of the settlement of the estate OF
the decedent, shall have jurisdiction &c
hear and determine all questions in re-
ing any devise, legacy or inheritance I'M
der this chapter, subject to appeal as in
other cases, and the attorney. general
Shall represent the interests OF the state
in any such proceedings. the Judge OF
probate having jurisdiction as aforesaid
shall fix the time and place for hearing
and determining such questions and shat
give public notice thereof and personal
notice to the executor, administrator OF
trustee. Appeals in behalf of the estate
shall be taken in the name of the en-
m N 81 n
vice upon the attorney general shall be
sufficient. When appeals are taken by
the state. service shall be made upon the
executor, administrator or trustee.
Section 6. Section eighty-tive is hereby
amended by striking out the word ''col-
lateral" in the first line thereof. so that
said section as amended, shall read as
follows:
Section S. In the foregoing sections
relating to inheritances the word per
SON. shall be construed to include bodies
corporate as well as natural persons
the word property" shall he construed
to include both real and personal estate
and any form of interest therein what
soever. including annuities.'
Section Z. Chapter eight is further
amended by adding thereto the follow
ing sections:
Section SO. If any executor, admin
istrator or trustee neglectS or refuses
to file an inventory of the estate under
his charge within three months from the
date of the warrant of appraisal. unless
such time be extended by the Judge OF
probate, he shall be cited to file such
account by the Judge of probate and II
he neglects or refuses to file such in
uantorxy within Siytv davS tberaafta he