The Manitowoc pilot. [volume] (Manitowoc, Wis.) 1859-1932, 1909-07-15
and apply for the appointment of
guardian All liteu Vi suCa infant at any

| guaro.an ad ltem oI such infant at any
| : a stage Of the proceedings.
| T. . The attorney general or
any person dissatisfied with the appraisinent
OF Assessment and determination OF sach
Tax may apply for rehearins thereof oe.
| fore tAe county eourt within slXty days
| from the nX.ug assessing, and deiern ma
| tioa of the tax ~ tne county court as
| herein provided on diing written notice
| which small state the grounds of the ap-
| plicatiol for a iehearius The reueArlhS
| snail he upon the records, proceedings, ana
| proofs had and taken oa the Aeaiines as
| heiein provided and new trial snail not
| be had or granted unless specially ordered
10y the county court
! s. Within two years after the entry
| Of an order OF decree of the county court
| determining the value OF an estate and as
| sessins the TAX thereon the attorney
! general. may, il he believes that SUCH ap-
| pra!saI, ASSESSMENT, or de,ermina zion has
| been fraLdulentiy, eollusiveiy or erroneous
| ~ MADE, MAKE application TO the c!reu |
| Judge of the judicial ciIcult in which the
| former owner Of such estate resided for
re appraisal thereof. The circuit Judge TO
! whom sIch appuca ton is made may there
! upon appoint a competent person 70 reap.
! praise s4ch estate. such appraiser snall
| possess the powers, be subject 10 the dat es,
! shaIi give tue notice ana receive The epm.
Ig gssaeiIH a pf1'.eE .. 19gs91i4
| Such compensation shall be payable by the
! county treasurer out of any i"iius ne may
| the provisions Of this act upon the certih'
cate of the circuit judge .. Tue re
port Of sach Hppfaise! sAatl be fled IN t ~,
same proceedings shall be taken and had by
and before such circuit court AS herein pro-
| rided TO b taken and had ~ ard UeIore
the coudty court. The determination and
| assessment Of sGtn circuit court shall SUI
| perssue the determination aud assessment
| Of the county court and shall be flled
| Ia the office of the state treasurer
and certified copy transmitted
to the county court of the proper county.
Section 10, Sect on ios7-17 Of the stat.
| utes is repealed aud reenacted as lew sec
ton TO read Section 1osi--17. l. Where
! no application Tor administration on the
| estate Of any deceased person Is made WITH
/ In sixty days after the demise Of such per
! sou, aud suca estate appears to come under
! the provisions OF the inheritance TAX laws,
! the pl,hi!c adm iistrator OF tue proper codli
! " shall make appl Lea Ton for ahd siail ne
! entitled to such genera oT special admins
! Craliun of suca estate rs may be necessary
| FOR the purpose OF the adjustment ana pay
! nlent of the illerltaI nee tax prov ided by law
! and shall administer the same as other es'
! tates are administered.
. Where il appears that the estate Of
a deceased person sdbJect TO the inheritance
| Tax laws vas transferred IN couienuat on
/ of the death Of the sfaAtor without Tue ai'
! Justment and payment OF the inheritance
| taxes and no agpliGat lion for such adj dst-
! meat is made WITHIN sixty days after the
I demise OF such grantor, the pnD.ic admin
I tstt2 tor OF tAe proper county suaI' uakt up
/ picatiou for aid sdall be emitted TO suth
| general special admin stration as may ne
J necessary for the purpose of the adjustment
and payment of toe Inheritance taxes pro,
yided by taw aud shall administer sUcG IS.
tate the same as other estates are admin
!stered as though Such estate had not 0een
transferred ny tAe gtantor. 49,,
| g. 1t shall be the duty Of the public ed-
| tninistratOr Under the general supervision
| Of the attorney general aud with tLe assist
! ance Of tho district attorney, when required
: by the attorney general or county Judge, to
investigate the estates of deceased persons
within his county and TO appear tor and
act in behalf OF the county aud state 10
| the county court Ia such estates as the
/ court may In its discretion deem necessary.
and for such services tile public adminls-
I traitor shall be entitled 10 five per centdin
Of the gross inheritance tax as dctermlned
Ia each such estate, to lie pa d by the couh'
t. treasurer out OF the inheritance tax
funds upon order Of the co1Uty Judge.
such estate shall not be less than three dol
! lars and the maximum fee not more than
! twenty five dollars
a In counties containing a population
/ Of over two hundred thousand, an assistant
district attorney, compensated rs otherwise
provided by law may by order Of the com.
~ court be designated 10 take the place OF
and perform all the duties Of the pubic hd-
IN nstratOr relating ia the Inheritance tax
, laws, except as provided In subdivisions
and 2 of this section Whenever the as
public administrator he shall receive the
same fees al The public administrator
4 other counties. provided, however, that al
such fees collected by him as pubic admin
I tstrator shall be turned Into the county
/ treasury.
+ section IL. Section ios7--1s of the stat
! utes IL repealed
section IL Section Ios7---1o Of the stat.
utcs is amended 10 read section lUsl--ls.
Each comfy treasurer shall make q report
uuder CAT h, 10 the state treasurer,
January april juIy, and october hfst
uf each year OF all taxes received ny n
uuder this act. stating for what estate and
by whom and when paid The form Of sucn
report may be prescribed by the
state treasurer lie shall at the same time
pay the state treasurer al the taxes re-
ceiveo by him uBdef this act and not preVi
cusiy paid into the state treasury, and tor
all such taxes collected BY him and not
paid into the stale treasury within thirty
days from the times here required, he
/ shall pay Interest AT the rate Of ten per
| centnm per annum.
| Section la. Section 1Os7-2o OF the
statutes is amended 10 read Section los'
/ 20. The county treasurer shall retain
for the use OF the county, out OF all taxes
: paid and accounted for BY him each year
Collected by or paid to said treasurer,
Section f3. Section luh7--2i of tue stat
ntes is amended to read Section 1Os7--2i.
/ Tn. public administrator with
/ the consent Of the state treasurer
! and the attorney general. expressed in writ
Ing Is authorized to enter into an agree.
nsnt with the executor, administrator or
! trustee OF any estate therein situate, in
| which remainders or ~Ipectapi estates have
| besp of aucb nature or 80 disposed and
| circumstances that the taxes therein were
! held not presently payable or where the In
| frrrstk of the lesatres or devisees are not
| ascer .rHbe under the provisions Of this
! act, and tn compound such taxes upon such
terms as may BE- deemed equitable aud er-
p-dient and 10 grant discharges 10 80 ia rx.
. ecutors, admlpistrators, or trustees upon
the payment Of the taxes provided for In
+, such composition, provided however, that
no s,,ch compost on shah be conclusive In
| favor Of aaId executors, admin istrators, or
| TRUSTEES AZ against the interests of such
| ceetui que trust as may possess either pres
| eut rights nj enjoyment or liked. absolute,
| or indtfeasihs r,ghts of future enjoyment,
| or of such 6s would possess such rights In
| the svert Of the immediate terininatlo Of
particular eats tea. unless they consent there.
! TO either personally when competent or Ivy
[ eup rdian Composition or settlement made
or affected Under the provaions of this sec
| too shall b~ rxe~ofed in trtp'icate and ooe
| copy shall be died 10 the office Of the state
! trrasursr Que copy In the OF
6ce Of the Judge of the county court In
delivered to the executors admipistrato
| or trustees, VITO shall bc parties thereto
Section Il Sectian 1921 "a Of the stat.
ut~s 10 amended 10 read S~ct,ou loS7-22.
sum Of hJtJ cents, " -ctitled 10 q receipt
from the rounIy treasurer Of any county, or
The state sr~Ns ur~r or at his
option 10 cop, Of a receipt that may have
b~-a given BY such county treasurer or
state TREASURER for the payment
u an, tar under tb,s set under ths oit,clal
sesl Of such county treasurer, or state treas
arey, which r-r-tp, shaii d~stg-
nAts apoD wtoss estate such tax
snsii hav. been paid h{ whom, and whether
, recorded In til. otice Of tho e-g,.tsv Of deeds
Of the co,1nt! In which aurh estate
Ia sitna,s In 4 boob to be Kept by him for
thar purpose which shall be labeled trans