Ladysmith news-budget. [volume] (Ladysmith, Rusk County, Wis.) 1907-1927, 1911-08-04

No. c ~ 81 R 55 IA%s ' n & 1911
AN ACT to create section 1087-18, con-
ferring upon the tax commission GER
administration Of the inheritance tax
laws.
The people Of thss state Of Wisconsin,
Section i. There is added to the sta
tutes new section to read; Section
1087-18. /. 1t shall be the duty Of
the tax commission to investigate and
cause to be investigated the admins
tration Of the Inheritance tax laws, and
such particular estates to which the in
the the various Counties Of the state. and
to cause to be made and filed in It's Of
fees reports Of such investigation to-
gether with specific information and
facts as to particular estates that may
seem to require especial consideration
and attention by the legal department
of the state.
! 2. Under it's general authority as set
forth In section 10S7-37, the commits
sion shall appoint, and fix compensa-
ton of at sum not exceeding three
| thousand dollars annually besides ex-
penses, as Inheritance tax Investigator
| who shall have charge Of the inherit
ance tax work under the supervision OF
! the tax commission, and who shall be
from time to time from the regular
force Of the tax commission office as
may be necessary and exped1ent Such
| inheritance tax investigator shall de-
vote his time to the work Of inherit
ance tax Investigations, and he shall
personally make such Investigations at
| the different county courts from time
to time as deemed advisable. He shall
| file with the commission triplicate re-
! ports on the first day Of January, April
| July, and October each year, together
with such additional trfplicate reports
Of particular estates from time to time
as seem to require the special attention
Of the legal department. One copy OF
such reports shall be fled with the
ted to the attorney general by the com
mission with such recommendation
thereon as 1t may deem advisable for
the due administration Of the inherit
ance tax laws, and one copy may in the
discretion of the commission be submit
| ted by it to the county judge or pubic
administrator OF the county reportfeo
on with such recommendation as the
| commission may deem wise and eXped-
3. The commission and it's Inheritance
tax Investigator, in the conduct or In
heritanoe tax affairs, shall have the
same and similar powers and authority
for gathering information and making
Investigations as Is conferred by law on
the commission in the performance OF
its other duties. The commission shall
btennial1y report to the legislature al
the opening Of the sessions the general
| result Of its 1abors and Investigations
In inheritance tax matters during the
previous biennial period, together with
sDecific reports Of the several counties
Where the administration of the inner
itance tax laws has been lax and I'M
satisfa Glory, with such recommends
lions for action thereon by the legisla.
ture as may be deemed advisable ano
proper.
4. The commission and its inherit
ance tax investigator shall also gather
information and make investigations
and reports concerning the estates OF
nonresident decedents within the pro.
VISIONS of the inheritance tax laws, anc
shall especially Investigate the probate
and other records for such probable es-
tates without the state and report
thereon from time to time to the lega
department of the state and to the pub
lic administrator Of the proper county
court for appropriate legal action.
S. It shall be the duty Of the lega1
department of the state to carry out
and enforce the recommendations anC
directions of the tax commission In al
matters pertaining to the conduct of in
heritance tax affairs; and In every es-
tate in which the amount of inheritance
tax collectible shall exceed or probably
exceed the sum of one thousand dollars
there shall be no compromising, com
position, or settlement of the taxes un'
der the authority conferred by section
1OS7-21, or otherwise, until the taz
commission or its Inheritance tax In
vestigator shall have investigated such