River Falls journal. [volume] (River Falls, Pierce County, Wis.) 1872-2019, 1909-07-15


any person dissatisfied with the appralsfnent
or assessment and determination OF sucn
tax may apply for rehearing thereof De
fore the county court within sixty days
from the fixing, assessing, and determ ma
ton Of the tax By the county court as
herein provided on fling written notice
which shall state the grounds Of the ap-
plication for q rehearing. The rehearing
shall be upon the records, proceedings, aEu
proofs had and taken ON the hearings as
herein provided and a new trial shall nor
be had or granted unless specially ordered
s. Within two years after the entry
of an order or decree Of the county court
determining the value OF an estate and as
sessing the tax thereon. the attorney
general, may, if he believes that such ap-
Draisal, assessment, or determination mas
been frauduIenfly, collusively. or erroneous
ly made, make application to the circuit
judge of the judicial circuit In Wnicn the
re-appraisal thereof. The circuit judge to
whom such application is MADE may thefe
upon appoint competent person TO reap,
praise such estate sueh appraiser use , snasi
shall give the notice and receive the com.
pensation provided by sections 3dt =
such conpensation shall be payable by the
county treasurer out of any funds ne may
have on account Of any tax imposed under
the provisions of this act upon the certih-
cate of the circuit Judge =. The re-
port of such appraised shall be filed in the
circuit court and thereafter the
same proceedings shall be taken and had by
and before such circuit court Rs herein pro-
yided to be taken and had by and before
the county court. The determination ana
assessment of such circuit court shall SUI
persede the determination and assessment
Of the county court and shall be filed
in the Office Of the state treasurer
and a certified copy transmitted
to the county court OF the proper county
Section 10. Section 1087-17 Of the stat
utes is repealed and reenacted as new sec
ton to read Section i0S7.17: l.. Where
no application for administration on the
estate of any deceased person is made with
in sixty days after the demise or such per-
son, and such estate appears TO come unoer
the provisions Of the inheritance tax laws
the public administrator Of the proper coun-
ty shall make application for and snail De
entitled to such general or special adninls-
tration of such estate as may be necessary
for the purpose of the adjustment ana pay
ment of the Inheritance tax provided by law
and shall administer the same as other es-
tates are administered.
q Where it appears that the estate OF
deceased person subject TO the inheritance
tax laws was transferred in contemplation
of the death of the grantor without the adj
taxes and no application for such ADJUST
ment is made within sixty days after the
demise of such grantor, the pu6iic ADMIN
istrator of the proper county shall make ap-
plication for and shall be entitled to sucn
general or special administration as may be
necessary for the purpose Of the adjustment
and payment of the inheritance taxes pro-
vided by law and shall administer such es-
tate the same as other estates are admin
istered as though such estate had not been
transferred by the grantor.
g. 1t shall be the duty of the public ad-
rninistrator, under the general supervision
of the attorney general and with the assist,
ance of the district attorney, when required
by the attorney general or county judge, to
investigate the estates OF deceased persons
within his county and to appear for ana
act in behalf Of the county and state IN
the county court In such estates as the
court may in its discretion deem necessary,
and for such services the public admins
traitor shall be entitled TO five per centum
of the gross inheritance tax as determined
In each such estate to be paid by the coun-
ty treasurer out of the inheritance TAX
funds upon an order of the county judge,
provided that the minimum fee for eacn
such estate shall not be less than three doi-
lars and the maximum fee not more tnap
twenty-five dollars.
of over two hundred thousand, an assistant
district attorney, compensated as otherwise
provided by law, may by order OF the coun.
ty court be designated to take the pace q
ministrator relating to the inheritance tax
laws, except as provided in subdivisions l
and 2 Of this section. Whenever the as
sistant district attorney is designated as
public administrator he shall receive the
same fees as the public administrator IN
other counties PROVIDED howeveri tna d,n an
istrator shall be turned into the county
treasury.
Section H. Section 1os7--18 Of the stat
utes Is repealed.
Section IL Section 1O87-1o Of the stat
utes is amended to read: Section 1oS7-19.
Each county treasurer shall make report
under OATH to the state treasurer,
on January, April, July, and October drst
Of each year, of all taxes received by MIN
under this act. stating for what estate and
by whom and when paid. The form OF sucn
report may be prescribed by the
state treasurer. He shall at the same time
pay the state treasurer all the taxes re-
ceived by him under this act and not previ-
ously paid into the state treasury, and Tor
ali such taxes collected by him and not
paid into the state treasury within thirty
days from the times herein required, he
shall pay interest at the rate or ten per
centum per annum.
Section ia. Section 10S7--20 of the
statutes Is amended to read Section 1851
20. The county treasurer shall retain
paid and accounted for by him each year
under this act seven and one
half per cent. on all sums so
Section i8 Section 1C87--21 of the stat
utes 10 amended to read Section 1O87-21.
The public administrator with
and the attorney general, expressed In writ
ing, II authorized to enter into an agree
ment with the executor, administrator, or
trustee o. any eSsa.S ecee9n ss4stas haYe
been OF such nature or so disposed ana
circumstanccd that the taxes therein. were
held net presently payable or where the In
terests Of the legatees or deyisees are not
aacertainable under the provisions Of this
act, and to compound such taxes upon such
terms as may be deemed equitable and ex-
pedient and to grant discharges TO said ex-
ecuto1s, administrators, or trustees upon
the payment of the taxes provided for In
such composition, provided, however, that
40 such com 0sition shall be conclusive In
favor Of said executors, administrators, or
trustees as against the interests of such
cestui que trust as may possess either pres
or indefeasible rights of future enjoyment,
or OF such az would possess such rights In
the event of the immediate termination of
particular estates, unless they consent there
to either personally when competent or BY
guardian Composition or settlement made
or affected under the provisions of this Sec
ton shall be executed In triplicate and one
copy shall BE- hled In the Office Of the state
nee Of the Judge Of the county court in
which the tar was paid and one copy to be
delivered to the executors, administrators,
or trustees, who shall be parties thereto.
Section II. Section 1882 Of the stat
Any person shall, upon the payment of the
SUM OF atty eents, Be entitled to receipt
from the county teasurer Of any county, OF
the state deasurers or at MS
been given By such county treasurer or
state treasurer for thu payment
OF any tax under this act, under the Official
seal Of such ccunty Treasures, or STATE treas
mare mare upon whose eststs such tax
Ehaii have been paid, By whom, and whether
IN full Of such tax Such receipt may be
recorded In the once Of tia register OF deeds
e ne ss1 y pcoh g ' Sc tsOs s. him
that pu1esA which shall b labelled ''trans-
section H. Section ios1-2s OF the stat