Daily Kennebec journal., 1911-04-01

10 be operated by hand All motor vehi-
CleS automobiles, motor cycles and auto
trucks must he supplied with mutiier
when operating the roads of this state
and of such construction and device tG
prevent excessive noise. Motor vehicles
when left in the public streets or ways
unattended. drivers or op -ratorS shah eff
fcctiVrlY set brakes.
section ~. This act shall become opera
tive on and after December thirtY-frst.
nineteen hundred and eleven. and all acts
and parts of acts, or laws that have been
enacted contrary to and Inconsistent are
hereby repealed. provided however, that
nothing herein contained in this act shall
in any way affect the laws enacted In
L. ohibit the use of automobiles or motor
vehicles i'll certain towns as made and
contained in public laws of nineteen hun
dled three. nineteen hundred ike. MIN
teen hundred seven and nineteen hundred
Chapter 1863.
IN Act to amend Chapter eight of the
Revised statutes. as amended by
1naI ter one hundred ana eighty-six
al the Public Laws II nineteen hun
trrd ANA nine, ChHDt"r une hundred
ard tWealty-fuLr of the Public Laws
of nineteen hundred and five and
chapter eno hundred and eishty-seVea
Il thu Public Laws Il nineteen hum
drGd and ninr, in relation to cOllce-
ton of Inheritance Taxes
section l. Section siXtH-niuc 0f
chapter eight Of the 7, viSed statute,
a =tmrnded by "ilaptcr on" hundred and
tiSHty-~iX of tie public laws Of lcrrFs-
teea hundred ANA nine IS hereby further
ala.udca SO as to read rs follows
Section -, NJ property within the
jurisdiction af this state, and amy IT.
ter-St therein whether belonging 10
inhahitants Of this state " not, and
Vhgther tangible or intangible, which
slaH pass hy will, by the interstate
l.twS OF this state, by allowance Of It
-ffi ~ To. Il
10y deed, grant, sale or gift. except m
cfSes Of y bona tde purchase for tali
COR liberation in money OF moneys
worth. and except liz herein otherwise
feet in possession OF "ni0t ment after
the death OF tho grautur, To any per
son IN trust or otherwise, eXcent to or
for the HSe of any educational, rharit-
tlon in thiS STATE, the property Of which
is by iaW exempt from taxation, SEait
he subject to an Inheritance tax for
the uSe # the state aS hereinafter
provided. Property which shall so pass
to or for the use of eClass A the hus-
hand, wife, lineal ancestor lineal de-
seen'HDt, adopted child, the adopted
parent the wife or widow of a son, or
the husband of a daughter of a deco
dent shall bc subject t. Il tax upoa
the value of each bequest, d"vise or
Cmption hereinafter provided, of one
per cent if such value does not exceed
fifty thousand dollars. one and one
half per cent if such value exceeds
fifty thousands dollars and does not
exceed one hundred thousand dollars,
and two per cent if such value eX-
ceeds one hundred thousand dollars;
the value exempt from taxation to or
for the use of husband, wife, father,
mother, child, adopted child or adopted
parent shall in each case be ten thou
sand dollars. ami the value exempt
from taxation - or for the use of
Il. I
in each case be five hundred dollars.
Property which shall so pass to or for
the use of (Class 81 a brether, sister,
urcle, aunt. nephew, niece of cousin of
d"cedent, shall h" subject to a tax upon
the value of each beqUeSt. devise or
diStrihUtiVC share IN excess of five hun
drcd dollars, and the tax of this class
shall he four per cent of its value for
the use OF the state if such value does
not exceed fifty thousand dollars, four
and One-half per cent if its value eX-
ceeGs tiftv thousand dollars and does
rot exceed one hundred thousand dol
lars and FIVE oer cent if its value cX-
ceeds one hundred Thousand dollars.
Property which shall mass to or for the
use of any others than members of
Glass \, Glass T. and the institutions
section. shall be subject to d tax upon
the value of each becuest, devise or
dstribUtiVe share in excess of five
hundred dollars. and the tax of this
for the use eff the state if Such value
does not exceed fifty Thousand dollars,
six ner cent il rs value exceeds fifty
Thousand aud docs not exceed one hun
dred thousand dollars and seven per
cent if it's Valp" exceeds one hun
dred thousand dollars. Administrators,
executors and trustees ana any grantees
under such ConVcyanceS made during
the grantors life shall h" liable for
such taxes. with interest, until the
same have been paid
Section >. Soften seventy-two of
chapter eight uf the revised statutes
as amended by section two of chapter
one hundred and eighty-SeVen of the
public laws OF nineteen hundred and
nine is hereby further amended so as
to read as follows:
section - All taxes imposed 10y
section SXtY-rjue upon the estates OF
deceased residents of this state shall
be payable To the treasurer of state
and all taxes lmnoSed by said section
ident doCedeulS 10 the attorney gen.
eral bv the rXecutors, administrators
or trustees at the expiration of tive
years after the granting of letters
testamentary OF IF administration: but
if ,egacies or distributive shares ar,
paid within two years, the tax there
on shall be payable at the same tim"
and if the same are not so paid, Interest
ut the rate of six per cent Il yca'
shall be charged and collected from
the time the same became payable; hut
no such tax ll"'n estates OF residents
on Inhabitants Of this state shall be ac
cepted except oron presentation of /;
certificate from probate court show
ing the amount of such tax due
shall be the duty of the personal rep
resentative Of said deceased to peti
ti"n the probate court having iurisdc
tion to assess such taxes before tn,
paNnrnt of any such legacies or dis
tributive sharrs. and before the expi
ration of two ears after the grant
ing Of letters aforesaid. The registe
of probate shall send by resistere'
mail. Il copy Of such petition to tn,
attorney general 1T least seven dav,
before thu hearing thereon unless tn
attorney general in writing valves tn
same.
If no such petition is filed within tn
time limited. the attorney general ma,
file a similar petItion. of which, un
DAYS notice snail be given such per
Sonal rr,'re>e4t"tive or his agent. II
either ease the attorney general ma,
aproar AID H. heard uDon the assess
mrnt of .7lch lax and AN appeal ma,