Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1909-07-14

from tae hxGue assessing sad dstvv-n ma
tion OF the tax ~ tine county court Is
which shall state the grounds oi the ap-
pIlcauon Ter feheegluE. 1hc reAearlEE
shall be upon the records, proceedings. allJ
proofs haG ana taken on tAt hearings as
herein provided ana & new lrial saal not
be had O, granted unless specially ordered
BY the e'unty court.
:. Within i've years after the entry
Of an OF der or dec g OF the county court
determini rs tie value Of an estate acd as
seSs4ns tae tax thereon the attorney
general. may, IL as believes thar sueL APP
prais8i. Assessment. or Discriminate ion has
been 'raGCuiehtiy. c0ilusively or erroneous
Iy made, make application e. she circu
Judge OF the tudieial circuit "a wuica abe
former owner OF Sach estate resided Tor
Fe-appFaAal thereof The circuit Judge %
whom such application is mace may tlcre'
upon appoint a competent person 90 reap
possess tee powers, be subject ID tae GOt es,
shall give the notice aEG receive tie com
peennggatisegn provided by sections
Such compensation shall Ice payable by the
county treasurer out of any funds be may
have on account of any tax Imposed under
cate OF the circuit Judge /" The re
port OF such appFalse1i Shali p nlea in t2e
same proceedings shall he takel ana haa by
and before such circuit court as herein pro
vded 10 he taken and hau Ay ANA before
the county court The determination and
persede the deterAina ton and assessment
Of the county court and shall be Etst .
in the Office Of the state treasurer
ana certified copy transmitted
TO the sounty court Of the prope. county,
Section 10. Section lOST-~iT ct tIe stat
utes Is repealed and reeDacted as new sec
tion 10 read Section lUSI--1T- 4, Where
20 application Tor administration on the
estate OF any deceased person is made with
in sixty days after the demise OF such per
son, aud such estate appears 20 come under
the provisions u the inheritance TAX laws,
the public administrator OF the proper coua
ty shall make Application Tor and s9ail be
entitled 60 such general or special admins
tration of such estate as mas be necessary
FOR the purpose OF the ads lstment and pay
ment of tue inheritance tax provided ~ law
and shall administer the same as otAeg es-
tates are administered
2 Where it appears that the estate Of
a deceased person subject 70 the Inheritance
TAX laws was transferred ia c9ntemplat on
of the death Of the grantor without TIE ad-
justment and payment OF the inheritance
taxes and no application for such ADJUST
ment is made within sixty days after tDe
demise VI such grantoT, tie ptDile ADMIN
istrator Of the proper county sAall make APP
plication for and shall be emitted 70 SGc6
general or special admin stratlon as may be
necessary for the purpose " tnc adjustment
and payment of the Inheritance taxes pro-
vided by law and shall administer SUCH es-
tate the same as other estates are admin
stered as though sucb estate had rot been
transferred by the glantor.
3 II shall be the dutE 81 the pubic al
ministrator, under the general s9pery sloa
of the attorney general and with the ASST
ance OF the district attorney, wheu required
by the attorney general OF county Jauge' 10
Investigate The estates OF deceased persons
within his county and to appear for ana
act in behalf of the county and state ia
the county court in such estates as the
court may In It's discretion deem necessary,
and for such services tile pubic admins
traitor shall be entitled 10 i've per centrum
Of the gross Inheritance tax as determined
in each such estate, to be paid by the coun-
out ia ~ q
funds upon an order OF the county Judge,
provided that the minimum fee for each
such estate shall not be less than three DOL
lars and the maximum Zee not more than
twenty-five dollars
t. In counties containing q population
Of over two hundred thousand, an assist2nt
district attorney, compensated as Otherwise
provided by law, may by order If the coun.
ty court be designated to take the place Of
and perform all the duties OF the pGbltc aa-
ministrator relating TO the Inheritance tax
laws. except az provided IN subdivisions l
and of this section Whenever the as
sistant district attorney is designated "a
public administrator he shall receive the
same fees as the public administrator p
Other counties, provided however. that all
such fees collected by him as public admin
istrator shall be turned into the county
treasury.
Section IL Section losT-IS OF the stat
utes is repealed
Section IL Section 1os7lo Of the stat
utes is amended to read Section lOSI-l9,
Each county treasurer shall make . report
under OATH to the state treasurer
on January, April, july, and october lfst
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. He shall al the same time
nav the state treasurer all the taxes re
ceived by him under this act Aud not preFi
ously paid into the state treasury, and for
all such taxes collected ny hi;n ana nov nov
paid Into the state treasury villain thirty
days from the times heTe r"s Tired, be
shall pay intNest at the rate OF ten per
centum per anrAtn.
Section la Section 10ST-2S OF the
statutes is amended 10 read Section 1857
90 The county treasurer shall retain
for the use Of thl county, ont OF all taxes
paid and accounted fox by MIN each year
half per cent. on all cams so
collected by or paid to said treasurer
Section 10. Section 10S7--21 Of the stat
utes is amended to read Section LOST
The public administrator with
the consent OF the state treasurer
and the attorney general, expressed 10 writ
ing. is authorized to enter into an agree
ment with the executor administrator, or
trustee of any estate therein situate, IN
which remRinders or expectant estates have
been OF such nature or SO dlspfed ana
circumstanced that the taxes therein were
held not presently payable or where the in
terests Of the iegatees or deytsees are rot
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-
eeutors, 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 u said executors, administrators or
trustees as against the Interests Of such
cestui que trust as may possess either pres
ent rights of enjoyment or nXe1. absolute,
or indefeasible rights of future enjoyment,
or of such as 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
qua rdlan. Composition settlement made
or affected under the provisions Of this sec
tlon shall I've executed in tripiicate and one
copy shall We fled In the Office OF the state
treasurer: one copy In the Of
Zee Of the Judge Of the county court In
which the tax was paid aud one copy 20 be
delivered TO the executors, administrators,
or trustees. who shall be parties thereto.
Section IA Section 1OST--22 Of the stat
utes is amended TO read Section luST--22.
Any person shall, upon the payment Of the
sum Of fifty cents, be entitled to a receipt
from the county treasurer Of any county, or
the state treasurer, or at his
been given by such county treasurer or
state treasurer for the payment
OF anv tax under this act, under the Official
seal Of such county treasurer, or state treas
nate upon whose estate such tax
shall have been paid, b. whom, and whether
IN fun Of such tax. Such receipt may be
recorded Ia the Office Of { Is register Of deeds
of the county In which Ich estate
is situate In book TO lie kept BY him for
fer tax"
Section Is. Section 1os7-23 Of the stat
utes is amended to read Section l05T-Z3.
All taxes levied and collected under this
eentage 70 be retained by the county. and
the deduction authorized under this set.