Eagle River review. [volume] (Eagle River, Wis.) 1890-1927, 1909-08-13


and apply for the appointment OF a
guardian al Item oi suen Infant III any
stage OF the proceedings
The attorney general Or
any person dissatisfied WITH t4ie apptaisinefil
or assessment and DETERMINATIONS Oh suca
tax may apply for a reAearing thereof be-
tore the county court within sixty DAYS
from The fxIag, assessing, and detefIti ma
tion OF the tax by the county court as
herein provided on ding written netlee
which shall state the grounds OF the aP-
plIcation fer Feheeflna. HE fehesftns
shall be upon the records, proceedings and
proofs had AID taken on the hearings as
herein provided and a new trial shall not
be had or granted unless specially ordefed
g. Within two years after the entry
OF an order or decree of the county court
determining the value Of an estate ana as
sessing the tax thereon, the attorney
general, may, If he believes that suea APP
praisal, assessment OF determination mas
been fraudulectiy, collasiyely, or erroneous
ly made, make application to the elFeuT
judge of the judicial circuit in winch the
former owner OF SUCH estate resided LOT
re-appraiSai thereof. The circuit Judge TO
whom such application Is MADE may there-
upon appoint a competent person 10 reap
praise such estate. such appraiser ShaaA
possess the powers, be subject to the duties,
pensa ton provided by sections
foS7~-i3 and 1oS7-l4 :.
Such compensa tlon shah be payable by the
county treasurer out OF any funas no nay
the provisions Of this act upon the eertin-
cate of the circuit judge :. The re-
port OF such appraised shall be hied In IN the 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 ee1ofe
assessment of such circuit court shall su-
persede the determination and assessment
of the county court and shall be FLED
in the office of the state treasurer
a
to the county court of the proper county.
Section 10; Section 1087-lT OF the stat
ntes Is repealed ana reenaeted as new Wb sec
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 undef
the provisions OF the inheritance tax laws,
the public adm illustrator Of the proper coun-
ty shall make application for and sna!i De
entitled to such general or special admins
tration OF such estate as may be necessary
for the purpose of the adjustment and pay
ment of the Inheritance tax provided by law
and shall administer the same as other eS-
tates are administered
2. Where it appears that the estate OF
a deceased person subject to the inheritance
tax laws was transferred in contemplation
of the death of the grantor without the ad-
juStment and payment OF the lnherltance
taxes and no application for such adjust
ment Is made within sixty days after the
demise of such grantor, the public admin
istEator of the proper county shall make ap-
plication for and shall be entitled to SUCH
general or special administration 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 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 Geunty and to appear Tor ana IA
the county court in such estates as the
court may In Its discretion deem necessary
traitor shall be entitled to five per, certum
of the gross inheritance tax as determined
in each such estate, to be paid by the coun-
ty treasurer out of the inheritance TAX
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 a population
of over two hundred thousand, an assistant
district attorney, compensated as Otherwise
~ court be designated to take the place OF
and perform all the duties of the public ad-
relating t hf IN sa1
and and Of this section. Whenever the as
sistant district attorney is designated as
public administrator he shall receive the
fees as the pgdedc hoMeyer s
such fees collected by him as public admin
istrator shall be turned into the county
treasury.
Section II. Section 1os7--1s of the stat
Section Il. Section ,1os7-1e Of the stat
utes is amended to read: Section 10s7- ia
Each equity to fbs state s9a
on January, April, July, and October 9Fst
of each year, Of all taxes received by nm
under this act stating for what estate ana
by whom and when paid. The form OF suca
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 prevl-
ously paid into the state treasury, ana TOT
ali such taxes collected by him and NOT
paid into the state treasury within thirty
DAYS from the times herein required, he
centum per annum.
Section ia. Section 10ST--2O Of the
statutes is amended to read: Section 1889
30. The county treasurer shall retain
paid and accounted for by him each year
under this act seven and one
collected by or paid to said treasurer.
Section Is. Section 1OS7-21 Of the stat
utes is amended to read: Section 1os7--2i.
The public administrator with
the consent of the state tre2 Surer
and the attorney general; expressed III WITT
ing is authorized to enter into an agree
ment with the executor NEUTRALITY-SUSPICIOUS. u
trustee of any estate therein situate, IN
which remainders or expectaat estates, have
been Of such nature or SO disposed ana
eircumstanced that the taxes therein were
held NOT presently payable or where the in
terests of the legatees or deV1sees are not
ascertainable under the provisions of this
act and to compound G1ch taxes upon such
terms as may be deemed equitable and eX-
pedient and to grant discharges to said ex-
ecutoFs, administrator, or tkU~ tees upon
the payment Of the taxes prov 1ed 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
eut rights of enjoyment or fixed, 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 rdian, Composition or settlement MADE
or affected under the provisions of this Sec
ton shall be executed in triplicate and one
copy shall be filed 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 and one copy to be
delivered to the executors, administrators,
or trustees, who shall be parties thereto.
Section IA, Section 10S7-22 of the stat
ltes is amended TO read: Section 10S7--22.
Any person shall, upon the payment OF the