The Somerset reporter., 1909-04-08

tbe d..'fz.4s ie0stee or ,.rarfer Of such
estate bsf4rrs and "A tax shall be- imposed
al fhc s4aae time mon tin remaining
palaa ~ aaab rrafysrfs. 80 IT, rair pre-
eefibed 4.t LA sesfIaa fnr tho rttee II
which tf.a davisrc. 1es.ittr ar grantee N
s,i,'t f..t.#46.ger lfisfga ,.il,#ltt T., tIa
.,.tt.,.t - mo, - r. IN. f,reeodfr.s,
sertln, f4tnrnyed Arrp
a.,
chapter lo('
An Act In provide fsr the hotter collec-
ton Of Inheritance Taxes.
Section Sections cigltY-sIX ard
eighty -seVen of chapter eight II the re-
Aise9 statutes as enacted b. chapter
aht hundred ana t~shls ,Iolt % nc pun
4tf Tvs ~ nineteen hahdied ara liFr aif
hs.chF afueudtd 10 itda as ia3oHS.
section - The teE1sttrt 81 probate ia
fhe several counties shall deliver 10 the
4tl9fhef general, On or before Tho mr.,
II !, -, 80, 80, % r.,..
sfd tlaf e9,fn mar IT. sad estate may
- -. "a -, is,g.,,i,,,. ,,,.,s4 , ~
-, 80 - r,iar - ~ ti,at ~ Hiipg
~ has been assessed or pafd
o. '" :"
Sa'd iltt snail contain inc name OF me
deceased tn date Of III" 4dulnlstraton
granted. and the name and residence Of
the administrator or executor.
Tho attorney general shall promptly
Investigate all cases SO reported by
notifying the executor, administrator.
trustee heir or de4fsee. and In such other
manner as ne may determine. aud II II
appears To him that In auy such case an
Inheritance tax is due the state and h. )
not been paid to the state. Ee shall III
loss said lax is paid 10 the state. WITHIN
thirty DAYS after notice from him to tho
executor, administrator, trustee. heir ~
de,isee that the same is DE. cue tie
executor administrator, trustee. her or
devfsee whose duty il is To paw said tau.
before the proDer probate court i'm such
manner as il nrovided for the oltatf "A -
trust officers in probate proceedings md
shall taka an otber ac,inn peeessat,, Ia
secure The nayment of said tax
IN sucn proceedings me attorney, trIlI
eral shail recover costs 10 be hNed ana
determined ny the Judge OF probate IN
ms dlScfeuoil' Whleh costs may pc r.
dlhed by sa'd attorney senefai Tor ila
own use ana shali De a9ditiehai 10 my
salary aho"eu 10 nm w law
Section 81. If, upon the decease II 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 II
shall be the duty of the attorney gen.
eral, when such case is brought to his
attention to petition for administration
on such estate and the judge in his dis
erection may appoint such attorney gen
elal or other suitable person as such adj
ministrator. and said attorney general
shalt he entitled to costs as in other
probate proceedings
Section .. Section seventy-two of chap
ter eight is hereby amended 10 read as
follows:
Section - All taxes imposed by sec
ton siNty-nine shall be payable to tht
treasurer of state by the executors adj
ministrators 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 ratt
of nine per cent year shall be charged
them and collected from the time said
tax became due. But no such take
shall be accepted except upon presenta-
ton of certificate from a probate court
showing the amount of such taxes due
Section 3. Section seventy of chap
ter eight is hereby amended by striking
out The words board of state assessors
i'm the sixth line thereof and inserting II
place thereof the words attorney gen
erni' SO that said section shall read as
follows.
section 70. A copy of the inventory oil
every estate any part of which may b,
subject to a tax under the provisions OF
section sixtv-nine or if the same car
be conveniently separated then copy
Of such part of such inventory with thf
by the register or the Judge OF the courl
of probate in which Such inventory is
filed to the attorney general ~dthln Ter
days after the same Is MED. Inc lee
for such copy shall be paid by the eN'
ecutor, administrator or trustee and al
lowed in his account
section l. section elEnlS-'Wo oi i sal
chapter IS herehN amended by Sulttht
sad section shall read as foll9"s. -.
section ~. ne value OF such pi"l,I
as may oe SUBJECT 70 saln laA SIidti =,
MS actual market Nalue as l9hhd py w
personal notice 10 inc boafd OF Stah
assessors and All persons Interested II
the succession To sad PROPERTY or IN IN
board OF state assessors or any or san
interested