The Topeka state journal., 1909-03-16
LEGAL.


son or corporation making the delivery
or transfer liable to the payment Of the
tax due upon said securities or assftS l
of the proper county or the Attorney Gen
eral in the name of the state.
such tax afterward refunds portion OF
the property on which it was PAID, or II
1t is judicialIy determined that the whole
or any part of such tax ought not to
proportion thereof, shall be repaid to him
by the executor. administrator or trus-
tee
Section H. The value of the property
determined by the Tax Commission and
notified by 1t to the person or persons by
whom the. tax is payable and to the pro
proper county, and such determinatlon IN 1Ilto,i
herein provided. At any time within three
months after such determination the pro-
any party Interested in the succession.
or on application of the executor. admin
istrator or trustee. appoint three disin-
sworn, shall appraise such property at
its actual value in money as of the day
make return thereof to said court: Such
return when accepted by said court, shall
be final; provided, that any party ag-
grieved by such appraisal shall have an
appeal upon matters of law. One half
a of the 6 fees & Of said said APPRAISERS as deter ts
half of said fees Shall be paid by. the
other party or parties to said proceedings.
Section is. The Tax Commission shall
determine the amount of tax due and
payable upon any estate or upon any part
thereof. and shall certify the amount so
due and payable to the probate court and
to the county treasurer and to the per-
able; but in the determination of the
amount of any tax said Tax Commission
payments on account of debts or expenses
of administration which have not been al
diction of said estate. Payment of the
amount so certified shall be a discharge
of the tax. An executor, administrator.
any determination of the Tax Commission
may, within one year after the payment
or any tax to the county treasurer apply
by a petition to the probate court hav-
ing jurisdiction of the estate of the de-
cedent for the abatement of said tax or
judges that said tax or any part there
of was wrongly exacted it shall order an
as was assessed without authority OF. law.
Upon final decision ordering an abate-
county treasurer shall refund the amount
adjudged to have been Illegally exacted.
with interest at the legal rate without
any further act or resolve making ap-
preparation therefor.
Section 10. The probate court having
nc f Of tne sbfent 1 70 a9pes
as in other cases, shall hear and de-
tern2ine al questions relativee to to said
per county, at the request of the Tax
Commission or of the county treasurer
proceedings. If the court shall find that
any tax remains due, 1t shall order the
executor. admipistrator or trustee TO pay pay
if it appears that there are. no goods or
assets of the estate in his hands, the
court may assess the amount of the tax
against the executor, administrator or
trustee, as if for his own debt and may
enforce compliance with such order by
authorized
probate practice; but the administrators,
executors, trustees. and grantees herein
BILE only for such taxes as shall be pay
able while they continue in the said Of
spectively. In the cases where the tax
is due and payable by and couectable
r59s nTosecuted ute bv the ATTORNEY General or,
the county attorney of the proper county
in the name of the state. and such ac-
tions may be brought in the same courts
as other actions for money.
Section 20. If, upon the decease of a
person leaving an estate liable to tax
under the provisions of this act, a will
disposing of such estate is not offered for
probate, or an application for admins
such decease, the probate court, upon
application by the county attorney of the
at the instance of the Tax Commission
shall appoint an administrator, if 1t then
that there is no will in exist
ence. 4
Section q. No final account of an exc
cutor, administrator or trustee shall be
py 5Re nd the eourI i1dee of said
court finds, that all taxes imposed by
the provisions of this act upon any prop
erty or interest therein Belonging to the
estate to be settled by said account and
already payable, have been paid, and that
all taxes which may become due on said
estate have been paid settled as here
lnbefore provided, or that the payment
tn to the I state Id is SeeIred @ 9y Dphd
certificate of the Tax Commission and the
receipt OF OF the the county rffdd I9r ba tng
tax. to the extent of said qualification.
Section D. The county attorney OF the
proper county or the Attorney General
at the instance of the county treasurer
Or the Tax Commission shall commence
for the recovery of any Of
said taxes within six months after the
same become payable; and also whenever
him that the final account of an execu-
tor, administrator or trustee has been
ment of the estate is delayed because of
the non-payment of said tax. The pro-
plication of any heir, legatee or other |
person interested therein, and may ex-
whenever the circumst tances of the case
Section 2s This act shall not apply to
late when it takes effect, or to property |
passing by deed, grant, sale, or gift made |
prior to said date.
make a report, under oath, to the state |
treasurer. on the 1st day of January.
April, July and October, respectively. of |
each year, of all taxes received by him |
Under this act, which report shall state |
Tor what estate and by wnom and when |
paid. The form of such report may be |
prescribed by the Tax Commission, and |
al moneys received in pursuance of this
act by such treasurer shall be turned |
over to the state treasurer by the coun-
y treasurer, in such manner as the laws
1t the time in force in relation to draw
ng of state moneys from county treas
lrers shall direct.
Section 25. The county treasurer shall |
,etain, for the use of the county, as com
to the county for services of
Ind accounted for by him. each year un-