Der Sonntagsbote. (Milwaukee, Wis.) 1906-1912, 1909-07-11

: The : attorney general or
any person dissatisfied VITA tie appraislnent
or assessment and determination OK such
tx may apply for q feAearing thereof be-
fore sue county court within sixty days
IRON TIE liking assessing, ard determ.na-
tou Of the tax hy the county court as
herein provided on ding a written notice
which shall state the grounds Of the app
plcAuou Tor g rehearlng. The reheariug
sAaA De upon the records, proceedings. and
PROOFS nau and takea on the hearings as
herein provided and a new trial shall not
be had or granted unless specially ordered
by the county court.
s. Within two years after the entry
OF an order or decree Of the county court
determining the value OF an estate and as
sesslng the tax thereon. the . . = attorney
general, may. II he oelie YES that such app
praisai, assessment, or determination has
been fraudulertiy. collusiFely. or erroneous
" marie, make application TO the circuit
Judge OF the judicial circuit Ia which the
former owner Of such estate resided for q
re-appraiSai thereof. The circuit Judge to
whom such application is made may there
upon appoint a competent person TO reap
possess the powers, be subject TO the duties,
shalt give the notice and receive the com
pensaho1 provided BY sections
such compensation shall be payable By the
county treasurer out Of any funds he mas
have on account OF any tax imposed under
the provisions Of this act upon the certid-
cate OF the circuit judge . . .. The re-
port Of such appraised shall be hled In the
circuit court aud thereafter the
same proceedings shall be taken and had By
yided to be taken and had by and before
the county court. The determination and
assessment Of such circuit court shall su-
persede the determination and assessment
OF the county court aud shall be Gled .
in the Office Of the state treasurer .
and a certified copy transmitted
Section 10. Section 10S7-1T Of the stat
utes Is repealed and reenacted as a new sec
ticn to read Section 10S7-17. l. Whore
no application for administration on the
estate Of any deceased person Is made with
In sixty days after the demise OF such per-
son, aud sucn estate appears 10 come under
the provisions Of the Inheritance tax laws,
the public administrator Of the proper coun-
~ shall make application for and shall be
entitled to such general or special adminis-
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
=. Where 1t appears that the estate OF
a decreased person subject 10 the inheritance
tax laws was transferred In contemplation
Of the death of the grantor without the adj
justment and payment OF the Inheritance
taxes and no application for such adjust
ment is made within sixty days after tue
demise OF such gTantor, the public admin
~istrator OF the proper county shall make APP
nlication for aud shall be entitled 70 such
general or special administration as may be
necessary for the purpose OF the adjustment
ana 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. II 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 10 appear for and
act In behalf Of the county and state in
the ounty court In such estates as the
court may In It's discretion deem necessary,
and for such services the public admins
traitor shall be entitled tc five per centum
Of the gross inheritance tax as determined
in each such estate. to be paid by the cOun-
Is treasurer out OF the inheritance tax
funds upon an order Of the county Judge,
provided that the minimum fee for eaen
such estate snail not be less than three dol
lars and the maximum Zee not more than
twenty-five dollars.
:. 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 coun.
ty court be designated TO take the place OF
n perform ali the duties Of the public ad-
ninistrator relating 10 the inheritance tax
laws, except as provided In subdivisions /
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 ia
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 1oss-ls Of the stat
utCs is repealed.
Section IL. Section 1os7-10 Of the stat.
utes Is amended to read Section 1OSI-19.
Each county treasurer shall make a report
under oath, 10 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
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 axe re-
celved by him under this act and not previ-
ously paid into the state treasury, and for
all such taxes collected by bin and not
days from the times herein required, he
shall pay interest at the rate Of ten per
centum per annum.
Section ia. Section l0sT-20 OF the
statutes ia amended 20 read Section 10SI
20. The county treasurer shall retain
for the use Of the county, out OF an taxes
paid and accounted for BY him each year
half per cent. . on sIl sums 90
collected BY or paid to said treasurer.
Section IL: Section l0SI-2l Of the stat
ntes is amended 70 read SECTION 1osT-2l.
The public administrator with
the consent OF the state treasurer
and the attorney genera. expressed In writ
inc - authorized to enter into an agree
ment with the executor, administrator, or
trustee OF any estate therein situate. In
which remainders or cKpectant estates have
been OF such q nature or 80 disposed and
circumstanced that the taxes therein we're
held not presently payable or where the In
terests Of the iegatees or deyisees are not
ascertainable under the provisions Of this
act, and 20 compound such taxes upon such
terms as may be deemed equitable and *
pedient 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 indefeasible rights Of future enjoyment,
the event Of the immediate termination OF
particular estates, unless they consent there.
to either personally when competent or by
guardian. Composition or settlement made
or Affected under the provisions Of this sec.
tion shall pe executed 10 trsplicate and one
copy shall BE- nled In the Office Of the state
treasurer one copy Ia the Of
ace Of tho Judge OF the county court in
which the tar was paid and one copy to be
delivered to the executors. administrators.
Section IA. Section i081-22 Of the stat
ufes Is amended 20 read Section 1OS7-22.
Any person shall, upon the payment OF tie
sum Of nfty cents, Be entitled TO a receipt
t ~ tse e9qssy reAsusef q any county Or
option 70 a copy Of a receipt that may have
been given By such county = easurer or
state treasurer Tor the payment
Of anv tax under this act, under the oficial
seal Of such county treasurer, or state treas
uref, which receipt shall deesR-
nate upon whose estate ; such tar
shall have been paid, By whom. and whether
recorded IN the ONCE Of the register Of deeds
Of the county Ia which such estate . : .
- situate Ia a book to be kept b. him for
that purpose. which shall be labeled trans.