Albuquerque evening herald. [volume] (Albuquerque, New Mexico) 1911-1914, 1913-01-30

come to their knowledge.
Sec. \. Whenever debts nhnll DE
proved against the estate Of the de-
cedent after distribution OF legacies
from which the inheritance tax has
been deducted In compliance with the
provisions 81 this act. and tho leEaies
IN required Ia refund any portion OF
the Legacy. due proportion of the
said tax shall be- repaid 90 him by the
executor or administrator. Il the said
tax has not been paid into the state
OF county treasury. or by the county
treasurer " u has been so paid.
Sec. Q. Whenever any foreign exc
utor or administrator shall assign or
transfer any stocks or loans In this
state standing IN the name of decc .
dent, or IN trust for decedent. which
shall he lisble To the said tax, sucn
tax shall be- paid TO the treasury or
treasurer of the proper county on the
transfer thereof. otherwise the cor.
porntion making such transfer shalt
become liable 10 pay such taxes.
See. 10 when any amount OF
snid tax shall have been patio CHROME.
"uslv to the county treasurer Il shall
hc lawful tor him on satisfnctoT,
proof rendered fo him of said cr-
inncous payments to refund aud pay
To IN" executor. administrator or
trustee. person or persons. who may
haV" paid any such taN in error. tha
amount OF such taN No paid. provided.
mat al applications tor the repay.
mont 81 suid tax shall h" made with.
in two years from the date Of said
payment
Sec. a. In order 60 tx tn ,ll A.
of property oi persons whose estate
shall be subject to the payment OF
said tax, me district Judge on appli-
cation of any persons Interested ir
IN" estate. Including The state. or Up
90 I'M motion. SHAH appoint some
competent person as appraiser as of.
ten a., ur whenever occasion may
require. who,c duty b shall bc forth
With To give notice boy man to al per-
sons known 60 have ~ claim au ~.
t'rcst in such property and To such
persons us the district Judge may by
"idrr direct. uf the time ana place 90
Ippruis" the same AT a fair marKet
value, ana Tor that purpose the az.
praiscr Is authorized by leave 81 the
district Judge To use subpoena tor
ana Co compel the attendo ace OF Wit
Eosscs before him and 10 take the.
evidence at such Witnesses under
cath. concerning such property, aud
tho value In writing GO the district
court, with tho depositions of the wit
ncsscs examined and such other NETS
iu relation thereto az the district
court may by order require. to- 30.
MOD iu Tho ofli'r nf the county rlcrL.
hhd rom his report the said IL
iri't count shall forthwith make an
ORDER ana fix IA" then cash value ct
an IN" estate. Innultirs and life q,
tate. "t terms Of years accru ng mu
"l said estate, uud The tax to which
Sam" is liable. ana shall immcdiatciy|
give notice hS mail Co an parties
hn"Nu To- %" Interested therein An,
person OF persons Dissatisfied with
ih' tpprlisumout az asses smout. ma,
appeal thoIuirum to tho district court
OF tho proper county within siNy, days
after IN" making ur cams of said up.|
pl"f 'm"ni "r assessment. on giymg
good uud sufficient security 30 tre|
satisfaction of tho said district Judge
to pa, an costs together with what.
over taxes that shall be- fixed hy tho
shall 10" paid ny Tho county treasurer
u' of any funds IA may have IA MS
p'. session ou account at said tax or
IA" ""rtiti"it" ct the district iudgr
90 TIE rate ~ three dollars per duy
Tor every day actually ana necessarily
employed In said apprIisemcnt iu.
g"th'r with his actual ana nccossa- =.
travelling expenses, and the witnesses
suhpoenlcd hN said appraiser. shalt
Doe allowed the sum or two dollar,
per dag Tor every days uttcuuance
together with mileag" ui th. rate ng
tive cents per mile.
Sec. -. ANY appraiser appointed
undcr the provisions of this act who
'lnll take any fees or rewards from
any executor administrator. trustee.
l"Ent'c, next at Kin or heir. at any
de- "dcnt or from any other per,on|
liable 10 pHy ,nid tlv nr any portion
thereof shalt bc guilty OF misdc.
mt1uor and upon conviction thereof
small Dee fined not TO exceed tive hun
area dollars, ~ impri-oumcni not io|
exceed ninety days. or both such tine
aud lmprisuum'nt, ana u addition
thereto the district Judge shall dis
miss him from such service
See. 49, The district court ~ the
county iu which real propcrt, is SIG
uutcd, of the doccdeut who vuS n.t
"a resident of the state 90 IN the coui
~ of which tho deceased was a rest.
dent al the tim, oi his death. shall
ha'" Jurisdiction to hear and deter
min" al questions IN relation To- the
tax arising under the provisions OF
this act ana the district court first
acquiring Jurisdiction hereunder
shall retain the same To- IN "Xclu,
sion 81 ever, oth,r
See ~. II u shall appear o. the
district court thut any tuN ucorutig
under the provisions of this act, has
no. been paid according To- law, Il
sh-l issue u summons summouiug
the persons Interested In tho property
and liublo to the tax to appear before
IA" court on day certain. not more
than three months after the date ~
such summons. tn show cause WIN
said TAX should not b. paid The
process, practice and pleadings. aud
the hearing ana determination there
"L ana the Judgment IA said court In
such eases, shall be- the same az thGse
now provided OF which may hereafter
bee provided IN civil urttons. in tho
district courts OF this state