Little Falls herald. [volume] (Little Falls, Morrison County, Minn.) 1889-1950, 1913-05-09

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Sac This Act. .ns1i 9s6s .:ii:st Did ia
IN force from and: after ~; .passsgA.:. 80.
Approved April IS. :1e1s: 80: 49,:
:. :.::,..
CHAPTER s7AH. +. No. ia =
AN ACT entitled IAN act to amend Sections
Of Chapter '' two a" hundred e,shsyesnt ss,.
81 the Laws OF Minnesota for the year 1905.
entitled An act providing for taxation Of
tances. devfseS. requests, legacies and gifts.
ana providing for the manner Of payment 40
's amended saas sy csspsss .ec nan
dred nine Csoa'. Laws OF 1911. prescribing
es on the asa snd gu
rnent Of Inheritance taxes"
BE st enacted by the Legislature q Dc state
OF Minnesota:
Section l. That Section eiehteen Q0. o1
Gharter two hundred eishty.eight (2ss! Of the
amended by Chapter Two Hundred Nine Coo9(.
laws o. 1911. be and the same hereby Il
Sc IS m. probate court shan innea,,
stely E!vs notice upon the dete1minatdoo o.
the aSs OF any
able under this act. and the tax to which It e
liable. to all parties known to be interested
therein, including the state auditor. attorney
general and the county treasurer.
Such notice shall be given by serving COPY
on the s', toy OF all persons VINO may ne s
have not appeared. by mall, where the ad-
dresses Of the persons to be notified are known
shall be given by publishing said notice once
IN a qualified newspaper. The expense OF
such publication shall be certified and paid by
hereinbefore provided for the payment Of the
fees and expenses Of appraisers.
Accompanying such notice given the at
fCrnSC general shall De q COPY OF tho OI0el
determining such tax, ana also . fun report
ssRE such other S ~ n ,s
general upon such forms a. may BIO Furnished
by hin, to said Court or as may be particularly
county treasurer and the Judge Of probate t
employ such additional clerical assistance fol
al or par. Of the time as be
posed upon such Officers BY the dnher1tane<
tax law.
Sec. . That Section Nineteen on o.
Chapter Two Hundred Eighty Eight C2e9 o.
the Laws of Minnesota for the yeaS n Ivy oa
Laws OF 1911, be and tho same hereby II
amended so as to read as follows:
ice of the notice of the assessment and de-
sy 0 sh she ns
therein, may ale with said court objection,
s asess0 and redeterminaton Of such t.x
Upon any objection being so filed the probate
court shall appoint time for the hesI n 3.
given to the attorney general. county treas
urer and all parties interested at least ter
days before the hearing thereof. Such notice
shall be served in the manner provided To-
section IL as amended by section OF thii
At the time appointed In such notice thu
court shall proceed to hear such objections and
any evidence which may be offered IN sup
such hearing, SAID court shall be Of the opinion
that reasscssment or REORGANIZATION or sucf
..a @ Be ea and
tofore made and order reassessment In TIM
manner as If no assessment had beer
a resubmission to appraisers. set aside the a.
sessment and determination theretofore MADE
and fix and determine the value Of tho prop
erty embraced in any legacy, Inheritance, de-
wise or transfer and TX ana determine The
amount of tax thereon in accordance with the
not IN and in % With the
evidence introduced by the respective parties
in interest as to any items Of the appraisers
any person interested. including the attorney
general and the personal representatives, Of thu
In any case where objections arc iiled b,
tho attorney general as hereinbefore provided
for. he shall. within ten days before the TIM m.
with the clerk Of the court = bill Of particu
lars setting forth the Items in. any such 70
70 too otrer testimony; he shall also mail a COP,
thereof, within said time, to the persona
representative Of the decedent Or the attorne!
sh u'i likewise WISE fl such bill Of PARTICULAR
t Tn at"s within aays se.
Before any inheritance tax appraisers ar
inventory and general appraisal to be dled
and In all estates so appraised at over $1O
coo, and in all other estates where any part o
a gJ1hinCf fN inheritance
tax. the court shall furnish tho county treas
urer and the attorney general with COPY o
shall not determine the tax due, nor appoin
inheritance tax appraisers until thirty Gay
thereafter copy o. tho VIII co OF &c zen
itial petition in said estate shall accompan!
such copies Of the general inventory and ap
praisal.
Sec. 8, That Section Twenty coy Of Chap
ter Two Hundred Eighty-Msht Yep S@l OF TN
tho same hereby Is amended 80 as to read q
follows,
Sec. 20. II the treasurer OF any county sn sa.
have reason to believe that any tax .,, Is gu u
county COZ. attorney Of his county. Of such failur
S SE ee Srepso ena to
due andeunpad shall apply to the probate cour
tor citation citing the h,or t%a con ap'o
SSayy snecihed not more than three month
from troy 't the date Of such citation. and sho,
cause why the tax should not be paid. IN
fudge of the probate court upon sucn appil
that any such tax accruing under TINS ACT IN. M
rot been paid as required by law. shall 1ssu
such citation, and the service OF sucn cltaHo.
and the time, manner and PROOF thereof aM
the hearing and Dissemination me
Of the probate code Of this state and when
ever it shall appear that any such tax ~ gu
and payable and the payment tnereoi ca car i
said probate court, the person Or corporatl0
from whom the same is due is hereby made
able to the state for the amount OF sucn ta1
and it shall be the duty OF the county "a att na
Of the state and enforce the collection of sue
tax, and all taxes collected shall be forth
iih paid into the county treasury. It shal
q f1r duty Of said county attorney 70 eppea
caring of such citation. ..
ANY property which for any cause y omit
"a from an appraisement or inventory,
lat Its value Is not taken ;n nso taIc,
ay be subsequently taxed AGAINST the peI
the same effect as II included In the origlna
praisa and determination' ex sah.g s1a' fsnr
trust in the meantime shall not pc. liapi
r the payment Of such tax Wnen IN
operty has been. thus omitted N tne zee te
.sreon may be determined and recovered N
Vil action brought by the attorney genera
the name of the state in any court OF gen
5rrisd S1 Citation Fl ana pe
edings In the probate court wherein the 81
te was administered. s
Apy1 owed April %. 1913. ~