The Telegraph-courier. [volume] (Kenosha, Wis.) 1888-1946, 1909-07-15

guardian ad liten or sucn infant at any
srage of the proceedings.
Z. The attorney general or
any person dissatisfied with the appraislnent
assessment and determination OF such
tax may apply for a rehearang thereof be-
fore the county court WITHIN sixty days
from the liking, assessing and daterm ia
ton OF the tax by the county court as
herein provided Oh filing written notice
which snail state the grounds OF the APP
piication for a fehearing. The renearing
shall be upon the reccrds, proceedings, and
proofs had and taken on the hearings as
herein provided and new trial shall not
be had or granted unless specially ordered
by the county court.
8. 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, II ne believes that such ap-
praisal, assessment, or determination has
been frauduientiy, colluSIyely or erroneous
~ made, make application to the circuit
Judge Of the judicial circuit in which the
former owner of such estate resided for
re-appraisal thereof. The circuit Judge to
whom such application is made may there
upon appoint a competent person 70 reap
praise such estate. Such appraiser shall
possess the powers, be subject TO the dut es,
shall give the notice and receive the com
PI esSmSs a prpsiasa 5 los7m14
Such compensation shall be payable by the
county treasurer out of any funds he may
have on account Of any tax imposed under
the provisions Of this act upon the certifi-
cate Of the circuit judge = The re-
port Of such appraised shall be filed ia the
circuit court and thereafter the
same proceedings shall be taken and had by
and before such circuit court as herein pro-
vided 70 be taken and had by and before
the county court. The determination and
assessment of such circuit court shall SUI
perse0e the determination and assessment
Of the county court and Shall be filed " y
in the Office of the state treasurer
and certified copy transmitted
to the county court Of the proper county.
Section 10. Sect on l0S7--1T of the stat
utes is repealed and reenacted as a new sec
tion to read Section 1U8I-11. /. Where
no application for administration on the
estate of any deceased pefsoa is made with
in sixty days after the demise of such per-
son, aud suca estate appears TO come under
the pr0VisloGs Of the inheritance tax laws,
the public adm ,nistrator OF the proper eoun-
ty shall make application for and shall De
entitled TO such general or special admins.
tration Of such estate as may be necessary
for tue purpose of the adjustment and pay
ment of tie inheritance tax provided by law
aud shall administer the same as other es-
tates are administered.
2, Where 1t appears that the estate Of
a deceased person subject to the inheritance
tax laws was transferred Ia contemplat on
of the death of the grantor without the adj
jugtment and payment Of the Inheritance
taxes and no application for such adjust
ment Is made within sixty days after the
demise Of such grantor, the public admin
istrator Of the proper county shall make APP
plicatjon for and shall be entitled to such
general or special admin stration as may be
necessary for the purpose of the adjustment
and payment Of the inheritance taxes pro-
yided 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.
3, 1t shall be the duty of the public ad-
ministrator, under the general supervision
Of fnn n av cplp and arif fha izt
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 and
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 eentum
of the gross inheritance tax as determined
in each such estate, to be pad 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 dol
lars and the maximum fee not more than
twenty five dollars.
e. In counties containing a population
of over two hundred thousand, an assistant
district attorney, compensated as otherwise
provided by law, may by order of the coun.
ty court De designated to take the place Of
and perform all the duties of the public adj
m Illustrator relating to the inheritance tax
and of this section, Whenever the as
sistant district attorney is designated as
public administrator he shall receive the
same fees as the public administrator IA
such fees collected by him as public admin
iatrator shall be turned into the county
treasury.
Section Ii. Section 10s7---I8 OF the stat
ntes Is repealed.
Section IL. Section 1087--19 Of the stat
utes is amended to read: Section 1o87--1e.
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 him
under this act. stating for what estate and
by whom and when paid The form OF such
report may be prescribed by the
state treasurer. lie shall at the same time
pay the state treasurer all the taxes re-
ceiyeG by him under this act and not preyi-
ously paid into the state treasury. aud for
ell such taxes collected by him and not
days from the times herein required, he
shall pay interest at the rate OF ten per
centum per annuM.
Section la. Section 1087-20 Of the
statutes Ia amended to read: Section 1857
20 The county treasurer shall retain
for the use OF the county, out of all taxes
paid and accounted for by him each yeaF
under this act seven and ONE
collected by or paid to said treasurer.
Section l3. Section 10S7-~21 Of the stat
utes Is amended to read Section l0s7---21
The public administrator with
the consent of the state treasurer
and the attorney general, expressed In writ
Ing is authorized co enter into an agree
ment with the executor, administrator, or
trustee of any estate therein situate, In
been eY such nature Or 80 disposed and
circumstanced that the taxes therein were
held not presently payable or where the In
terests Of the lega tees or devisees are not
iva ts9A = - ar
act. and to compound such taxes upon such
terms az may be deemed equitable and ex-
pedseut and TO grant discharges to said eI-
ecutors, administrators, or trustees upon
the payment OF the taxes provided for In
such composition, provided, however, that
40 such composition shall be conclusive in
favor OF said executors, administrators or
trustees as against the interests of such
restui que truRt AS may possess either pres
eat rights ~ enjoyment or fixed, absolute
or ipdeseasihle rights OF future enjoyment
or OF such as would possess such rights la
the event If the immediate termination of
particular estates, unless they consent there
to either personally when competent or bv
guardian. Composition or settlement made
or affected under the provisions of this sec
ticr shall be executed In tfiplicate and one
copy shall be hle5 In the office of the state
treasurer; one copy Ia the OF
Gee Of the Judge Of the county court In
which the tax wss paid; and one copy to be
delivered to the executors administrators,
or sruatees. who shall be parties thereto
Section ii. sactian 10sf--22 Of the stat
dtsa Is amended to read Section i087~--22
Any person shall upon the payment of the
sun Of hfsy cents bs entitled 70 receipt
frssua the cos1ntf treasurer Of any county or
tbs state treasurer. ar AZ hia
option to copy Of receipt that may have
been given by such county treasurer or
. state treasurer for the payment
Of any tax under this act under the official
seal OF sucs couaty treasurer or state treas.
urer, which receipt shall desig-
nate NOON whcsx estaxe such tar
shall hav been paid by whom, and whether
IN full of such tax Such receipt nav Be
recorded ia tns office of ths register OF 5eeda
of the county Ia which such aaIste
is sstuafs IN boob b be kept By him for
that ns1rnsaSA. which shSli ha lakalAd ..Hra ne.