The Virginia enterprise. [volume] (Virginia, St. Louis County, Minn.) 1893-19??, 1913-05-02
CHAPTER 674-H. r. No. 7So.


Approved April %. 1913.
CHAPTER 574-H. F. No. 7se.
AN ACT entitled AN act to amend Sections
of the Laws of Minnesota for the year 1905.
and fixing the rate of taxation on Vnheri-
tances, devises. requests, legacies and gifts,
and and, providing for the manner Of payment as
well as the manner Of enforcing payment
thereof as amended by Chapter two hun
1,eaa nine MI l2o9, Laws Of 1ei1 prescribing
ties concerning the imposition and enforce
ment Of inheritance taxes
BE 1t enacted by the Legislature Of the State
Section I: That Section eighteen uN, Of
aMs Of two hnhasd s
amended by Chapter Two Hundred Nine {9os),
Laws Of 1911. be and the same hereby is
Sec. ~. The probate court shall irnmedi-
ately give notice, upon the determination OF
tns valve of any seyse
able under this act. and the tax to which it is
liable. to all parties known to 30 interested
general and the county treasurer.
Such notice shall be given by serving copy
on the attorney Of all persons who may have
appeared by attorney, and as to persons who
have not SO appeared, by mail, where the I'D
dresses of the persons to be notified are known
or can be ascertained, otherwise such notice
shall be given by publishing said notice once
In a qualified newspaper. The expense OF
such publication shall be certified and paid by
hereinbeforc provided for the payment OF the
fees and expenses Of appraisers.
Accompanying such notice given the at
torney general shall be a copy of the order
determining such tax, and also full report
hewE such other n matters in
general upon such forms as may be furnished
by him to said Court as may be particularly
requ n,s. The county board may allow the
employ such additional clerical assistance fol-
all or part Of the time as may be necessary
posed upon such officers by the inheritance
tax law.
Sec. .. That Section Nineteen Qel OF
Chapter Two Hundred Eighty Eight l2ss' OF
the Laws Of Minnesota for the year 1905, as
amended by Chapter Two Hundred Nine (209(
Laws OF 1911, be and the same hereby is
amended so as to read as follows:
Sec 49, Within thirty days after the serv-
r;. of the notice. of the assessment and de-
I animation by the probate court Of any taS
county ry" treasurer, or any person ,nterestei
'h"rein. may file with said court objections
thereto. in writing, and PRAYING for re-
''pon any objection being so filed the proba te
court shall appoint a time for the hearing
given given to ' the attorney general, county treas
urer and all parties interested at least ten
days before the hearing thereof. Such notice
shall be served in the manner provided for
section Is as amended by section OF this
act
court shall proceed to hear such objections and
any cvidenC" which may be offered In sup
such hearing sal court shall be Of the opinion
thai ii rrassc@snent or redeterminaton of such
tax should be made, it SHALL by order SCI
aside the assessment and determination there
/ reaSSeESm6nt
manner IL assessment had beer
made Or the said court may, without ordering
rr>nh.lission to appraisers, set aside the
sessment and determination Heretofore made
and fix aud determine the value Of the prop
lrty embraced in any legacy, inheritance, de-
Wise or transfer and fix and determine the
amount of tax thereon in accordance with the
appraisal Heretofore filed, so far as the same
not In dispute. and in accordance with fht
evidence introduced by the respective parties
in interest as to any items Of the appraisers
rcpnt which may have 'been objected to b,
any person interested. including the attorne,
general and the personal representatives Of the
deccdent
the attorney general as hereinbefore provided
for he shall, within ten days before the tinls
s"t by the court for the hearing s, thereof fill
lars setting forth the items In any such re-
port objected to and as to- which he proposes
thereof e Within said time. to the he persona sni
representative Of the decedent or the attorne,
or attorneys for the latter. In case objec
shall lk"wise ihle such a bill Of particulars
with the court and serve copy thereof upo1
tn" attorney general within ten days after tn
filing Of Sthe objections.
Before any Inheritance tax appraisers ar
appointed the court shall require the. genera
inventory and general appraisal to be ned
and In all estates so appraised at over $40,
GOO and in all other estates where any part 0
h G ba he f1s the a" eodnss
such general invent4S and appraisal. AM
inheritance tax appraisers until thirty day
thereafter. a copy Of the will Of decedent, /
any, is probatea. and also a copy Of the in
such copies of the general inventory ands ap
praisa1.
Sec g. That Section Twenty (20> Of Chap
tor TWO Hundred Eighty Eight (2ssl of tn
Laws of Minnesota for the year 1905 be AM
follows:
have reason to believe that any tax is .du
and unpaid under this act after the refusal 0
neglect of the persons liable therefor to pa
the same. II" shall notify: in writing, tn
county attorney Of his county. OF such failur
o. neglect. \and such county attorney. II n
due and Unpaid sha apply to the probate
or y ci,aton. citing the. persons liable
pay such tax to appear before the court on
from the ''' date Of such citation and sho1
cause why the tax should not be paid. tn
Judge of the PROBATE court, upon SUCH dppil
cation and Whenever it shall appear to hir
that any such tax accruing under this act ha
not been paid required by law. shall 1ssu
such citation and the service of such citation
and the time. manner and proof thereof, an
tho hearing and determination thereon, sha
conform as near as may pc ~ the piovlSton
rr the probate code Of this state, and when
ever IT SHALL appear that any such tax is du
and payahla and the payment thereof cannc
ne enforced under the provisions OF this act I
said probate court. the person Or corporatlo
IRON, whom the same is due Is hereby made Il
able to the state for the amount OF such ia,
ana it shall be the duty Of the county attorne
NJ the proper county to sue for IN the nam
ri tho stat and enforce the collection OF sue
tax and all taxes so collected shall De forth
with paid into the county treasury. 1t sha
nn tho .ilty OF said county attorney to appea
for and represent the county treasurer. on tn
hearing of such citation: .
INV property which for any cause is omit
to-, from an appraisement or inventory.
that ITS value is not taken into considerable
may be subsequently taxed against the per
n the same effect as If included In the origins
anpraisal and determination, except that an
representative of an estate discharged fror
his trust in the meantime snah not ne napl
reanerty has been thus omitted in the deter
,-,;,a of An nheritace tax. such take
thereon may be determined and recovered in
civil action brought by the attorney genera
in the name Of the state IN any court OF ger
cnllection by citation and subsequent pre-
ceed,nrs in the probate court wherein the CT
tate was administered.
Approved April %. 1913.
CuApTEP 575-H r No 75o