Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1909-07-08


Z. The attorney general or
any person dissatisfied with the appraisment
or assessment and determination Of such
tax may apply for a rehearing Thereon be
fore the county court within sixty days
from the fixing, assessing, and determ ma
tion Of the tax by the county sJurt as
herein provided fling q written notice
which Shall state the grounds Of the ap-
plication for a rehearing. The rehearing
shall be upon the records, proceedings, and
proofs had and taken 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
sessing the tax thereon. the attorney
general, may, il he believes that such APP
praisal, assessment, or determination has
been frauduleutly, collusiyely. or erroneous
" made, make application TO the circuit
judge OF the judicial circuit in when the
former owner Of such estate resided Tor
re-appraisal thereof. The circuit judge TO
whom such application is made may there
upon appoint a competent person 10 reap
praise such estate. Such appraiser shall
possess the powers, be subject 10 the duties,
shall give the notice and receive the com
fO87-i3 and 1O87-14 ..
Such compensation shall be payable 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 certlh-
cate of the circuit judge .. The re
port Of such appraised shall be fled in the
same proceedings shall be taken and had by
and before such circuit court as herein pro
vided 70 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 and shall be dled
ia the Office Of the state treasurer ,,su,t++ad
and a certified copy transmitted
to the county court Of the proper county.
Section 10. Section 1OSI-l1 OF the stat
utes is repealed and reenacted as new sec
ton to read Section 1US7-17. 1. Where
L 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,
the public administrator Of the proper coun-
ty shall make application Tor ana sDall De
entitled to such general or special admins
tratiOn of such estate as may be necessary
for the purpose OF the adJustment ana pay
ment of the inheritance tax provided by law
and shall administer the sane as other es-
tates are administered
2 Where it appears that the estate Of
q deceased person subject to the Inheritance
tax laws was transferred in contemplation
of the death Of the granLor without the ad-
jugtment and payment OF the inheritance
taxes and no application for SUCH adjust
ment Is made within sixty days after the
demise Of such grantor, the puD!Ic ADMIN
istratOr 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-
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.
& 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 10
investigate the estates of deceased persons
within his county and to appear Tor ana
act In behalf of the county and state IN
the county court in such estates as the
In rs
and for such services the public admins
traitor shall be entitled 20 five per centum
Of the gross Inheritance tax as determined
ia each such estate, to be pa . by the couA-
ty treasurer out Of the inheritance tax
funds upon an order OF The county judge,
provided that the minimum fee Tor each
such estate shall not be less than three dol
lars and the maximum fee not more than
twenty-five dollars.
l. 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 or
and perform all the duties Of the pubic ad-
minlstratOr relating 20 the Inheritance tax
laws, except as provided in SUBDIVISIONS
and Of this section. Whenever the as
sist8nt district attorney Is designated as
public administrator he shall receive the
same fees as the public administrator In
other counties, provided, however, that all
such fees collected by him as public admin
istrator shall be turned into the county
treasury.
Section H. Section 108T--18 of the stat
utes is repealed
utes is amended to read: Section 1067-1C,
Each county treasurer shall make report
under OATH TO the state treasurer.
on January, April, July, and Oct0Der nrst
of each year, OF all taxes received by MN
under this act, stating for what estate ana
by whom and when paid. The form OF sucn
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 preyi-
ously paid into the state treasury ana TOT
all such taxes collected by him and not
paid into the state treasury within thirty
days from the times herein required, ne
shall pay interest at the rate OF ten per
Centum per annum.
Section pa. Section 1087-2O Of the
statutes Is amended to read Section 1857
20 The county treasurer shall retain
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 1851 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 in writ
ing, Is authorized to enter into an agree
ment with the executor, administrator, or
trustee Of any estate therein situate, IN
which reraaInders or expectapt estates have
been Of such q nature or SO disposed and
circumstanced that the taxes therein were
terests of the Iegatees or deyisees are not
Rscertainable under the provisions Of this
act, and to compound such taxes upon such
terms may be deemed equitable ana eX-
pedtent and to grant dIscha-g es to said ex-
ecutors, administrators, or trustees upon
the payment OF the taxes provided for III
such composition, provided, however, that
no such com POSITION 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
emit rights at enjoyment or fixed, absolute,
or indefeaStbls 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
guardian. Composition settlement made
or affected under the provisions of this sec
ton shall be executed in triplicate and one
copy shall be hled in the Office of the state
treasurer; one copy in the of
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 1oST-22 Of the stat
utes is amended to read: Section 10S7-22.
Any person shall, upon the payment Of the
sum OF atty cents, Be entitled to q receipt
from tie county treasurer Of any county b or
option 70 q copy Of receipt that may have
basn given By such county treasurer or
state treasure for the. payment
OF any tax under this act, under the official
ssai OF such county treasurer, or state treas
nrer. Shieh receipt shall desis-
WI~So estate suCA la
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 Is. Section 1os7-29 Of the stat
utes Is amended to read: Section 1o87-23.
All taxes levied and collected under this
act, less any expenses Of collection, the per
centage to be retGtned by the county, and
the Distinction authorized under this act.