Eagle River review. [volume] (Eagle River, Wis.) 1890-1927, 1913-08-29

delivered d maei to The county treasurer the state
treasurer, and the commission and final 3udg-
mcnt shall be entered in such estates until due PROOF
Is filed with The court that such copies have been
50 delivered mailed.
IL The attorney general. tar commission,
public admin stratof district attorney person
dissatisfied with the appraisement or assessment and
determination OF such tax may apply for rehearing
frcm the fixing assessing, and determination Of the
tax BY he county court herein provided filing
writer notice which shall state the grounds OF the
aDplioaticn for rehearing The reheaTing shall be
upon the records proceedings and proofs had and
taken en- he hearings as herein provided and new
trial shall mt be had granted unless specially
ordered by the county court
IL within two years after the entry OF
order OF decree Of the county court determining
the value OF estae and assessing the tax there
on tho attorney general may if he believes that such
aIraisal assessment Or determination has been fraud
cation to the circuit Judge Of the judicial circuit
In which the former owner Of such estate resided for
a rcapDrafsal thereof The circuit Judge to whom
such application IS made may thereupon appoint a
competent person to reappraise such estate Such
praise shall possess the be subject to The du
ties shall give the notice and receive he cOmpenSa-
ticn provided Il, sections 19S7I3 to 1es71A Such
compensation shall be paya lie by the treasurer
out Of any funds he have accent of tax
imposed under the provisions Of ions 1851 to
I0S724 Inclusive, upon he certiic~te Of the circuit
Judge The report Of such appraiser shall be fled in
the circuit court. and thereafter tie proceed
ings shall be taken and had by and before such
circuit court herein provided to be taken and had
by and before The county The determination
and assessment of such circuit court shall supersede
the determination and assessment Of the county court
and shall be filed in the office Of the state treasurer
and cered copy transmitted to the county court Of
the proper county.
Section 10S7-l6 II the treasurer Of any county
the public administrator, the tax commission. shall
have reason to believe that any tax is due and UNI
paid under sections 1851 to 1os7-24, inclusive
after the refusal neglect Of liable there
fer to pay the he shall notify the district attor
of the county in writing of such failure
iect and such district aterney if he probable
believe that such Ia and unpaid
shall apply to the county court for citation citing
the person liable pay such tax to appear the
court the day specified, not than three months
from the date Of such citation. and show cause why
the tax should not be paid; such citation may be
granted the application of the public administrator
the tax commission The judge Of the county court
such application and whenever it shall appear to
to l0S724, inclusive has not been paid as required
by law shall issue such citation and the service of
such citation and the time manner and proof thereof
and the hearing and determination thereof shau con-
form may be to the provisions Of the laws
governing probate practice Of this state and whenever
it shall appear that such tax is due and payable
the thereof cannot be enforced under the
provisions sections 1881 to 10S724 inclusive
In said county court the person corporation from
whom the same is due Is hereby made liable to the
county Of the county court having Jurisdiction over
such estate or property for the amount Of such tax
aid it shall be the duty Of the district attorney Of
said county, In the OF such county to sue for
and enforce the collection Of such and it is made
the duty of said district attorney to appear for and
act on behalf Of any county treasurer who shall be
cited appear before any county under the pro-
visions q sections los7l to los7-24 inclusive d
Section II. Subsection Of section l0S7--l7 OF
he statutes is repealed.
Section r. There is added to section los7--17 OF
the statutes subsection to be numbered and to
Inad: tSeltion I0S7-17) !. When no application
for administration the estate of any deceased per-
son is made within sky days after the demise OF
such person. and such estate appears to come under
the provisions of the inheritance tax laws or when
administration has bccn completed without determin-
ing the tax or when no is due and that fact has
not been found BY the court when any certificate
cf hershp has been applied for or issued under sec
tion 22T6a when foreign Will has been recorded
provided in section 2295. the public administrator
Of the proper county or any person interested In such
ate, may make application for such special or gen
eral administration may be necessary for the pur
pose of the adjustment and payment OF such tax II
any Il no tax is due Tor an order determinng the
fact. In cases arising under this and the following
subsection the public administrator appointed such
special administrator shall be entitled IN the dis
erection of the court to the fees allowed BY Law 70 al
misrators other reasonable compensation, I'M
less it be found that no tax Is due.
Section Is. Subsection 3 Of section 1oS7--l7 and
slIbsections l. o. 3, A. and of section l0S7-lS
Of the statutes amended to read: lSection 1887
III 5. It shall be the duty Of the public adninis-
traitor. under the general supervision Of the
commission and with the assistance Of the district
at sorncy. when required by the tax commits
sion or county judge TO investigate the estates Of
and act in behalf Of the county and state In the
scouny cour in such estate as the court may IN Its
discretion deem necessary and for sueh services the
public administrator shall be entitled to five per
cenum Of the gross Inheritance tax determined In
each such estate to paid by the county treasurer
out Of the Inheritance funds order Of the
county judge. provided that the minimum fee for each
such Estate shall not be less than hree dollars. ex
cept that shall NOT exceed the amount Of such tax
and the maximum fee not more than twenty five dol
lars but in cases of unusual difficulty IN estates OF
resident decedets where the exceeds five hundred
collars the county Judge may allow the public ad-
ninistrator such additional compensation as he may
deem Just and reasonable
{Section 1o87-lS) l. It shall be the duty Of the
commission to supervise the administration OF. and
istraticn of the Inheritance tax laws, and such par
celar estates to which the inheritance tax laws apply
throughout the various counties of the state and to
cause be made and filed III Its offices reports OF
such investlga ion together with specific information
and facts to particular estates thai seem to re-
quire especial consideration and attention by the legal
department of the state.
Under its general authority as set forth In SEC
tion l0S7-37 the commission shall appoint, and nx
compensation Of not exceeding three thou
sand dollars annually besides expenses an
Inheritance Tax - counsel who shall have
charge of the inheritance under the super
vision of the tax commission and who shall be pro-
yded with such further assistance from time to time
from the regular force of the tax commission office
as may necessary and expedient Such inheritance
I tax y = counsel shall devote his time to the
work Of inheritance Investigations, and shall per-
| sonally make such Investigations at the different
county courts from time to time as deemed adj
yisable. He shall counsel and assist public admin
istrators and shall appear In the county courts of the
state when requested by the county judge public
administrator He shall file with the commission trip
Acate reports the first day January April, July
and Ocober, each year, together with such additional
triplcate 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
tlcd with the commission one copys shall be sub
mitted to the attorney general by the commission
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 submitted BY it to the county
Judge public administrator Of the county reported
on with such recommendation the commission may
deem wise and expedient.
s. The commission and Its inheritance tax =
counsel in the conduct of Inheritance tax affairs shall
have and similar powers and authority for
gathering information and making Investigations Is
conferred by law the commission In the perform
ance OF its other duies The commission shall BIZ
ennialIy report the legislature at the opening or
the sessions the general result of its labors and in
yestigations in inheritance tax matters during the
previous biennial period, together with specific reDorts
OF the several counties where the administration the
inheritance laws been lax and unsatisfactory
with such recommendations for action thereon by the
legislature may be deemed advisable and proper.
A. The commission and its Inheritance tax
counsel shall also gather information and mako in
vestigations and reports concerning the estates Of
resident decedents within the provisions OF the In
hcritance tax laws and shall especially investigate the
probate and other records for such probable estates
without the state and report thereon from time to
time the legal department Of the state and to the
public administrator Of the proper county court for
appropriate legal action
& It@shall be The duty OF the legal department Of
the state to carry and enforce the recommends
tios and directions of the commission in all mat
ters pertaining to the conduct Of Inheritance tax
affairs: and in es.ae in which the amount Of
inheritance tax collectibe shall exceed probably
fha sim III dollars. shall