Ladysmith news-budget. [volume] (Ladysmith, Rusk County, Wis.) 1907-1927, 1913-08-22
LAWS OF WISCONSIN PASSED DURING SESSION OF 1919

public administrator, under the general
supervision of the ~ tax COM
mission and with the assistance Of the
district attorney, when required by the
tax commission or county
Judge, to investigate the estates of de-
ceased persons within his county and
to appear for and act in behalf of the
county and state in the county court
In such estates as the court may in its
discretion deem necessary, and for such
services the public administrator shall
be- entitled to five per centum of the
gross inheritance tax as determined In
each such estate, to be paid by the
county treasurer out of the inheritance
Judge, provided that the minimum fee
for each such estate shall. not be less
than three dollars, except that it shall
not exceed the amount of such tax. and
twenty-five dollars; but in cases of I'M
usual difficulty, in estates Of resident
decedents, where the tax exceeds five
hundred dollars, the county judge may
allow the public administrator such al
ditional compensation as he may deem
just and reasonable.
(Section 1087-1S) /. 1t shall be
the duty Of the tax commission to SUI
perv1se the administration of, and to
investigate and cause to be investi-
waited the administration of he inheri-
lance tax laws, and such particular
estates to which the inheritance tax
counties of the state, and to cause to
be made and filed in it's offices reports
Of such investigation together with
specific information and facts as to
quire especial consideration and at
tention by the legal department Of the
state.
2. Under its general authority as
set forth in section 1087-37, the com
mission shall appoint, and fix COM
pensation of, at sum not exceeding
three thousand dollars annually be-
sides, expenses an inheritance tax
charge of the inheritance tax work
under the supervision of the tax COM
mission, and who shall be provided
with such further assistance from time
to time from the regular force of the
tax commission office as may be nee
| essary and expedient. Such inherit
ance tax =, counsel 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
counsel and assist public adminiStrat-
ors and shall appear in the county
courts of the state when requested by
the county judge or public admins
traitor. He shall file with the commits
sion triplicate reports on the first day
Of January, April, July and October
each year, together with such addi-
tiona1 triplicate reports Of particular
estate from time TO Tune as seem to
| require the special attention of the
legal department. One copy of such
reports shall be filed with the commits
sion, one copy shall be submitted to
the attorney general by the commits
sion with such recommendation there
on as it may deem advisable for the
due administration of the inheritance
tax laws, and one copy may in the
discretion Of the commission be sub
mitted by it to the county Judge or
ported on with such recommendation
as the commission may deem wise and
expedient.
8. The commission and it's inherit
ance tax counsel, in the con-
duct Of Inheritance tax affairs, shall
have the same and similar powers and
authority for gathering information
and making Investigations as is con-
fersed by law on the commission in the
performance of it's other duties. The
commission shall bienially report to
the legislature at the opening of the
sessions the general result Of it's Ia
bors and Investigations in inheritance
tax matters during the previous BIZ
ennia1 period, together with specific
reports of the several counties where
the administration Of the inheritance
tax laws has been lax and unsatisfac-
tory, with such recommendations for
action thereon by the legislature as
may be deemed advisable and proper.
4. The commission and its inherit
ance tax counsel shall also
gather information and make investi-
cations and reports concerning the es-
tates of nonresident decedents within
the provisions of the inheritance 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 to
the legal department of the state and
to the public administrator Of the pro-
per county court for appropriate legal
action.
5. 1t shall be the duty of the legal
department of the state to carry out
directions Of the tax commission in all
matters pertaining to the conduct of
inheritance tax affairs; and in every
estate in which the amount of inherit
ance tax collectible shall exceed or
probably exceed the sum Of one thous-
and dollars, there shall be no COM
pounding, composition, or settlement
Of the taxes under the authority con-
wise, until the tax commission or it's
inheritance tax counsel shall
have investigated such estate and
made a report thereon, nor until the
pounding, compromise, or settlement.
6. The inheritance tax counsel
herein provided for shall be in the ex-
empt class Of the civil service.
Section IA. There is added to Sec
ton 10S7-1S of the statutes new
subsection to read: (Section 1087-1S)
7. The tax commission shall prescribe
such forms and prepare such blanks
as may be necessary in inheritance tax
proceedings in the county courts of the
state; and such blanks shall be printed
at the expense of the state and fur
nished to the county courts upon the
request Of the judge or clerk.
Section Is. Sections 1087-21, 3S13a,
1918 and 1872 of the statutes are amend
ed to read: Section 1087-21. The pub
lie administrator with the consent Of
the tax commission, expressed
in writing, is authorized to enter into
an agreement with the executor, adj
ministrator or trustee of any estate
therein situate, in which remainders or
expectant estates have been of such
nature or SO disposed and circum-
stanced that the taxes therein were
held not presently payable or where
the interests of the legatees or de-
visees are not ascertainable under the
provisions Of this act, or whenever
tax is claimed on account Of the trans
fer Of any property Of a nonresident
decedent, and to compound such
taxes upon such terms as may be
deemed equitable and expedient and to
grant discharges to said executors ad-
ministrators, or trustees upon the pay
ment of the taxes provided for in such
composition, provided, however, that