Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1909-04-05

at four per cent compound interest and q
tax imposed at the rate prescribed in the
preceding section for the class to which
the devlsee, legatee or grantee of such
estate belongs and a tax shall be imposed
al the same time upon the remaining
value of such property at the rate pre-
scrbed 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 ID
Chapter 1877.
An Act to provide for the better coIlec-
ton of Inheritance Taxes.
Section l. Sections eighty-sx and
elghty-seven of chapter eight of the re-
Vlsed statutes as enacted by chapter
lie laws of hndred and un dS Ave
hereby amended to read as follows:
Section Sc. The registers of probate i'll
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 ii appears from the rec
ord that some part of said estate may
which 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.
lie attorney general snail 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 1T
appears to him that in any such case al.
Inheritance tax is due the state and has
not been paid to the state. he shall I'M
less said tax is paid to the state. within
thirty days after notice from him to the
executor. administrator. trustee. heir Or
oerisee that the same is due, cite the
executor administrator. trustee. her or
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 he re-
tanned by said attorney general for his
own use and shall he additional to any
salary allowed to him by law
Section ST. If, upon the deceasc of a
person leaving an estate liable to pay an
Inheritance tax, a 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
N'''N'N>
erection may appoint such attorney gen.
era! or other suitable person as such ad-
lninistrator, and said attorney general
shall be entitled to costs as in other
probate proceedings
Section . Section seventy-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. ad
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
them and collected from the time said
tax became due. But no such taxes
shall be accepted except upon preSenta-
ton of a certificate from 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 in
place thereof the words attorney gem
eral.' so that said section shall read as
follows:
every estate. any part of which may be
subject to tax under the provisions of
section siNty-nine. or if the same can
be conveniently separated. then a copy
Of such part of such inventory with the
appraisal thereof, shall be sent by mail
by the register or the judge of the court
filed to the attorney general within ten
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 T. Section eighty-two of said
chapter is hereby amended by striking
out the last sentence thereof. SO that
said section shall read as follows:
Section 81. The value of such property
as may be subject to said tax shall be
its actual market value as found by the
personal notice to the board of state
assessors and all persons interested in
the succession to said property, or. the
board of state assessors or any of said
persons Interested may apply to the
judge of probate having jurisdiction of
The estate and on such application the
persons. who. being first sworn. shall
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
b" accepted by said court in the same
manner as the original inventory of such
estate is accepted. and if 50 accepted
it shall be binding upon the person by
whom such tax is to be paid. and upon
the state. And the fees of the appraisers
Shall he fixed by the Judge of probate
or trustee
Section 5. Section eighty-three is here
by amended so that said section shall
read as follows:
Section So. The court of probate. hay
ing either principal or anciIlary jurisdic-
ton of the settlement of the estate of
tile uetencnt. Snall nave .uf1Snlctlpn 10
hear and determine all questions in re
lation to said tax that may arise affect
ing any devise. legacy or inheritance IN
der this chapter subject to appeal as III
other cases, and the attorney general
shall represent the interests of the state
in amy such proceedings. The Judge of
probate, having jurisdiction az aforesa id.
shall fix the time and place for hearing
aud determining such questions and SHAFT
give public notice thereof and personal
notice to the executor. administrator or
trustee. Appeals in behalf of the estate
shall be taken in the name of the en-
ecutor. administrator or trustee and SER
vice upon the attorney general shall he
sufficient. When appeals are taken by
the state. service shall be made upon the
executor, administrator or trustee.
Section g. Section eigfty-tVe is hereby
amended by striking out the word "col-
la teral," in the first line thereof. that
said section as amended, shall read as
follows:
Section 50. In the foregoing sections
relating to inheritances the word per
corporate as we'll as natural persons:
the word property" shall be construed
to include both real and personal esta to.
and any form of interest therein what
Soever. including annuiticS.'
Section I. Chapter eight is further
amended by adding thereto the follow
ing sections:
Section IS. 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 he extended bV the nudge of