Vilas County news. [volume] (Eagle River, Vilas County, Wis.) 1896-1927, 1909-07-21

Sudfulan al ilteIn Sucn IDId1t Il any
stage of the proceedings.
Z. = The attorney general or
any person dissatisfied with the appraismenr
or assessment and determination OF such
tax may apply for a rehearing thereof be-
fore the county court within sixty days
from the liking, assessing, and determine
ton of the tax by tAe county court as
herein provided on filing q written notice
piication for rehearing. 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
By the county court.
s. Within two years after the entry
determining the value OF an estate and as
sessing the tax thereon. the g attorney
general, may, If he believes that such APP
praisal, assessment, or determination has
been frandulently, collusively, or erroneous
~ made, make application to the circuit
Judge of the judicial circuit in which the
re-appraisal thereof. The circuit judge to
whom such application is made may there
upon appoint competent person TO reap
praise such estate. Such appraiser shall
possess the powers, be subject to the duties,
snail give tse notice and receive the COM
p ,esSfa . provided by sections sections
such conp ena ton shall be nayable 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 certif-
L
port OF such appraised shall be filed in the
circuit court and thereafter the
same proceedings shall be taken and had by
and before such circuit court as herein pro-
yided to be taken and had by and before
the county court. The determination and
assessment of such circuit court shall SD
persede the discrimination and assessment
of the county court and shall be filed
in the otfice of the state treasurer
and certified copy transmitted
TO the county court of the proper county.
&a1ffn n Y of no Cfa p
utes is repealed and reenacted as new sec
ton to read: Section 10S7-l7. 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 such estate appears TO come under
the provisions OF the Inheritance tax laws,
tue public adm illustrator of the proper coun-
ty shall make application for ana SHAH be
entitled 10 such general or special admlnls-
trati0p OF such estate as may be necessary
Tor the purpose Of the adjustment and pay
ment Of the Inheritance tax provided by law
aud stall administer the same as other es-
tateS 6Te administered.
=. Where IL appears that the estate Of
a deceased person subject 20 the inheritance
tax laws was transferred IN contemplation
OF the death Of the srantor without the ad-
justmeat and payment OF the inheritance
taxes and no application for sucb ADJUST
ment is made within sixty days after the
demise Of such grantor, the pubic admin
istrator Of the proper county shall make APP
plieation for aud 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-
minstra tor 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
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 centum
of the gross inheritance tax as determined
in each such estate, to be paid by the coun-
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 fee not more tnan
A. In counties containing population
Of over two hundred thousand an assistant
provided by law, may by order of the coun..
ty court be designated to take the place OF
and perform all the duties of the public ad-
ministrator relating to the inheritance tax
laws, except provided In subdivisions l
and of this section. Whenever the as
sistant district attorney Is designated as
public administrator he shall receive the
same fees as the public administrators 10
other counties, provided, however, that all
such fees collected by him as public admin
istrator shall be turned into the county
treasury.
Section II. Section 1oS7--1s of the stat
utes is repealed. a..fs
Section IL Section 10s7-19 OF the stat
utes is amended TO read: Section 10S7--l9.
under oath, to the state treasurer,
on January, April, July, and October nrst
OF each year, of all taxes received by him
under this act. stating for what estate and
report may be prescribed by the
state treasurer. He shall at the same time
pay the state treasurer all the taxes re-
ceiyed by him under this act and not previ-
ously paid into the state treasury, and Tor
all such taxes collected by him and not
paid into the state treasury within thirty
days from the times herein required, he
shall pay interest at the rate Of ten per
centum per annum.
Section Ia. Section 10S7-2o of the
statutes is amended to read: Section 1857
for the use of the county, out of all taxes
paid and accounted for by him each year
under this act seven and one
half per cent on all sums SO
collected by or paid to said treasurer.
Section IS. Section 1O87-21 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 to enter into an agree
ment with the executor, administrators, or
which remainders or cxpectant estates have
been of such a nature or so disposed and
that the taxes therein were
held not presently payable or where the in
ascertainable under the provisions OF this
act, and to compound such taxes upon such
terms as may be deemed equitable ana ex-
pedlent and to grant discharges to said ex-
ecutorS, administrators, or trustees upon
the payment of the taxes provided for in
such composition, provided; however, that
no such composition shall be conclusive in
favor OF said executors, administrators, or
trustees as against the interests of such
cestui que trust as may possess either pres
ent rights OF enjoyment or fixed, absolute,
or indefeasibie 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
treasurer; one copy in the Of
fice of the Judge Of the county court in
which the tax was paid and one copy to be
delivered to the executors, administrators,
or trustees, who shall be parties thereto
utes is amended to read Section 10S7--22.
sum Of Of sfty cents, be entitled to 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 any 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, by whom, and whether
In full of such tax. Such receipt may be
recorded In 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
fer tax"
Section tx Section 1OS7-23 of the stat.
utes is amended to read Section 1087-23
All taxes levied and collected under this
act, less any expenses of collection, the per-
centage TO be retained by the county, and