The Republican journal. [volume] (Belfast, Me.) 1829-current, 1911-04-06

II ~ IT IT ~ II I r -----f - :
Of probate by either party. Real es-
tate Of WhfcT the decedent died seized
or possessed, subject to taxes as afOre-
said snail be charged with lien for
all such taxes and interest, which lien
may be discharged by the payment of
on said real estate or separate parcel
thereof, or by an order or decree of
the probate court discharging said
lien. said order or decree to be granted
by the probate court upon the deposit
with said court of a sum of money or
bond, sufficient to secure to the state
the payment of any tax due or to be-
come due on said real estate. Orders
be recorded in the registry of deeds
in the county where SAID real estate
is located
Section g. Section lightweight of
chapter eight of the revised statutes
as contained in section seven of chap
ter one hundred eighty-seven of the
public laws Of nineteen hundred and
nine is hereby amended by striking
out in the fifth line thereof the word
account" and inserting in lieu there
of the word inventory
Section 4. Chapter eight of the re-
ed by adding thereto the following
sections.
Section 80; Clerks of cities and
towns shall sha report to the attorney
within their respective municipalities
who in the judgment OF said clerks
leave estates the value whereof ex-
with the names of husband, wife and
next of kin so far as known to him !;
such report shall be mailed to the at
torney general within ten days of the
twenty-five cents shall be paid said
clerk by the state therefor. The at
torney. general shall prepare and fur
eli, hi ,lycs f<%,,
Section 81. When the personal es-
tate passing from any person, not an
inhabitant or resident of this state.
as provided in section sixty-nine of
shall consist in whole or in part of
shares of any railroad, Or street rail-
way company or telegraph or tele-
phone company incorporated under the
laws of this state and also of some
other state or country, so much only of
each share as is proportional to the
part Of such company's lines lying with
in this state shall be considered as
property of such person within the ju-
rlsdiction of this state for the pur-
poses of this chapter.
Section 81. When the personal estate
passing from any deceased person not
an inhabitant or resident of this state,
as provided in section sixty-nine, shall
consist of the stocks, bonds or other
debt or certificate of Indebtedness of
any corporation organized under the
laws of Maine. no collatera, inher-
itance tax shall be assessed upon the
same unless said corporation shall at
the time of such decease have tangible
property within the state exceeding
one thousand dollars in value. The
attorney general, upon satisfactory ev-
idsnce and payment of fee of five
file certificate in the office of the
secretary of state that any such cor
poration has not tangible property with
IN the state exceeding one thousand
at any time after notice and upon
satisfactory evidence, be revoked A
copy. of the certificate Of revocation
shal! be sent to the clerk, and to any
name is on file with said secretary
) Until the receipt of such certificate
of revocation any such stock registrar
or transfer agent may lawfully transfer
the stock of said corporation and per-
form all other duties incident to his
Office.
Section So. Subject to the provisions
OF section ninety-twc if foreign ex-
ecutor. administrator or trustee assigns
or transfers any stock in any national
bank located in this state or in any
corporation organized under the laws
of this state. owned by a deceased nom
resident at the date of his death and
liable to tax under the provisions
of this chapter. the tax shall be paid
to the, attorney general at the time
Of such assignment or transfer: and
if it is not. paid when due. such ex-
ecutor, administrator or trustee shall
be personally liable therefor until it
is paid. Subject to the provisions of
section ninety-two bank located in
this state or corporation organized
under the laws of this state which
shall record Il transfer of any share of
its stock made by foreign executor,
administrator or trustee, or issue a new
certificate for a share of it's stock at
the instance of foreign executor, adj
ministrator or trustee before all taxes
1pDnVn
this chapter have been paid, shall be
liable for such tax in an action of debt
brought by the attorney general
Section "a. Subject to the provisions
corporation shall deliver or transfer
any securities or assets belonging to
the estate of nonresident decedent
to anyone unless authority to receive
the. same shall have been given by a
probate court of this state, and upon
satisfactory evidence that all inner
itanee taxes provided for by, this chap
Cured eer as nyovGd or
person or corporation that delivers or
transfers any securities or assets in
violation of the provisions of this sec
ton shall be liable for such tax in an
action of debt brought by the attorney
general.
Section 95. The attorney general
shall promptly commence proceedings
for the recovery of any of said taxes
within six months after the same be-
came payable: and shall commence the
same when the judge of a probate court
certitieS to him that the final account
of an executor administrator or trls-
tee has been filed in such court, and
that the settlement of the estate is de-
layed because of the non-payment of
said tax The judge of the probate
court shall so certify upon the applica-
ton of any heir. legatee or other
person interested therein. and may
extend the time of payment of said
fnH yEan tEn oi1 .f1r, %l,a
case require.
Section sc. This act shall not apply
to estates of persons deceased prior
to the date of taking effect of the
same, nor to property passing by deed,
grant, sale or gift made prior to said
date, but said estates and property
shall remain subject to the provisions
of law in force prior to the taking eff
feet of this act.
Section 81. All moneys received by
the attorney general as taxes collected
under the provisions of this chapter
shall be by him forthwith paid to the
state aSurer.-(Approved March ;O)
Chapter 1854.
An Act to amend Sections thirty-fo and
thirtytive of Chapter sixteen of the Re-
vsed Statutes relating to conveyance of
pews in meeting-houses to organized
parishes or Incorporated Churches.
Section l. Section thrty-four of chap
ter sixteen of the revised statutes is here
Section "a. When it is deemed expedi-
ent by any organized parish or incorpor-
ated church to become the owne- OF the
peWS in any meeting house used by it as