The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1909-07-29

Z. The attorney general OF
any person dissatisfied with the appraisnent
or assessneat ana determination of such
tax may apply for rehearing thereof be-
fore the county court within sixty days
from the hxing, assessing, ana determ ma
ton of tire tax by the county court as
herein provided on filing q written notice
which shall state the grounds of the APP
plication for a rehearng. The rehearing
shall be upon the records, proceedings, and
proofs had and taken on the hearings as
herein provided and new trial shall not
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
general, may, if he believes that such APP
praisal, assessment, or determination has
been frauGulenriy, collusiyeiy. or erroneous.
lly made, make application TO tne csfc w.
former owner Of such estate resided 1or a
re-appraisal thereof. The circuit judge to
whom SUCH application is made may Inere-
upon appoint competent person TO reap
praise such estate. Such appraiser snaIi
possess the powers, be subject to the out es,
Shall give the notice and receive the COM
p gesz9s a provided oy s iosSmI4
Such compensate ton 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 certh-
cate of the circuit judge =. The re-
port Of such appraised snail pe nsd a. t t
same proceedings shall be taken and bad by
and before such circuit court az herein pro-
vided to be taken and had by and peTore
the county court. The determination anu
assessment of SUCH circuit court shall SD
persede the determination and assessment
of the county court and shall be fiied
In the Office of the state treasurer
and certified copy trahshlltteo
Section TO- Sect on 10SI-17 Of the stat
utes is repealed and reenacted as a new sec
ton to read: Section 1OSI-lL l. where
no application for administration on the
estate of any deceased person is made with
in sixty days after the demise OF such per-
son, and sucn estate appears to come uncer
the provisions Of the inheritance tax laws,
the public adm nistrator Of the proper coun-
ty shall make application for ana snail De
entitled to such general or special admins
tration OF such estate as may be necessary
for the purpose OF the ad justment and pay
ment of the Inheritance tax PROVIDED py law
and shall administer the same as other es-
tateS are administered.
2. Where il appears that the estate OF
a deceased person subject TO the inheritance
tax laws was transferred in eontempiat on
of the death Of the grantor without the ad-
taxes and no application for SUCH ADJUST
ment Is made within sixty days after the
demise Of such grantor, the pubic admin
istrator of the proper county shall make APP
plication 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"
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.
3. 1t shall be the duty OF the public ad-
ministrator. 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 Ia such estates as .ne
court may In its discretion deem necessary,
and for such services the public admins"
traitor shall be entitled 10 Ave per centum
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 al order off the county judge,
provided that the minimum FEE Tor each
such estate shall not be less than three DOL
twenty -6ve dollars.
4. 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 cocn.
ty court be designated to take the place or
and perform all the duties OF the public ed-
ministrator relating to the inheritance tax
laws, except ms 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 "a
other counties, provided. however, that all
such fees collected by him as public admin
lstrator suali pe tuEheu AZ" 1no No-N5
treasury.
Section II. Section 1os7-1s Of the stat
utes Is repealed.
Section IL. Section 1os7---19 of the stat
utes is amended to read Section lOS7--l9.
Each county treasurer shall make a report
under oath, TO the state treasurer,
on January, April July, and October nrst
Of each year. OF ali taxes received by IN
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. 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, ana Tor
all 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 i2a Section 1os7..2o Of the
statutes is amended to read Section 1887
30. The county treasurer shall retain
for the use Of the county, out of all taxes
paid and accounted for by him each year
S Sader ne TINS sen aft on all sums
Collected by or paid to said treasurer.
Section Is. Section 10S7--2l of the stat
utes Is amended 20 read: Section lOs1-21.
The public administrator with
the consent Of the state treasurer
and the attorney general, expressed In writ
ing, Is authorized TO enter into an agree
ment with the executor, administrator, or
trustee OF any estate therein situate, in
which remainders or expect&nt estates have
been of such nature or so disposed and
circumstapced that the taxes therein were
held not presently payable or where the In
terests Of the legatees or deyisees are not
ascertainable 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-
ecutors, administrators, or trustees upon
the payment OF the taxes provided for Ia
such composition, provided, however, that
no such composition shall be conclusive in
favor of said executors, administrators, or
trustees IS against the interests Of such
que trust Is either
or indefeas lble rights OF future enjoyment,
or Of such as would possess such rights In
the event Of the immediate termination OF
to either personally when competent or BY
guardian. Composition or settlement made
or affected under the provisions of this Sec
copy shall be filed In the Office Of the state
6ce Of the Judge Of the county court in
which the tax was paid and one copy to be
" Section Il. Section iosf@Ss Of The stat.
utes is amended TO read: Section 10S7--22,
sum Of atty cents, be entitled to a receipt
from the couaty treasurer Of any county. or
the state treasurer, or at his
been given 'S By such 50 equity ' treasurer or
state treasurer for the payment
Of any tax under this act, under the official
seal OF such county ,sS or s stsfe dssis
nate upon whose estate such tax
shall have been paid. By whom, and whether
in full OF such tax Such receipt may be
recorded 10 the office Of the register Of deeds
Of the county In which such estate
is situate In book to be kept by him for
that purpose, which shall be labeled trans
Section 10 Section 10S7--23 Of the stat
utes Is amended to read Section 10S7--23.