Ladysmith news-budget. [volume] (Ladysmith, Rusk County, Wis.) 1907-1927, 1913-08-22

ly or in part created, defeated, extend
ed or abridged, a tax shall be imposed
upon such transfer at the lowest rate
which, on the happening of any of the
said contingencies or conditions, would
be possible under the provisions of sec
lions 1851 to 1087-24, inclusive,
and such tax so imposed shall be due
and payable forthwith out of the pro-
perty transferred; provided, however,
that on the happening of any contin-
property or any part thereof is trans
ferred to a person or corporation,
lions 1851 to 1087-24, inclusive, is
than the tax imposed, then such trans
fierce shall pay the difference between
the tax imposed and the tax at the
higher rate, and the amount of such
lected as provided in sections 1887
l to 10S7-24, inclusive.
8. Estates in expectancy which are
contingent or. defeasible, and in which
tax have not been taken, or where the
taxation thereof has been held in
allegiance, shall be appraised at their
full undiminished clear value when
the person entitled thereto shall come
into the beneficial enjoyment or pos
session thereof without diminution for
or on account of any valuation there
tofore made Of the particular estates
for purposes of taxation upon which
said estates in expectancy may have
been limited. Where an estate for life
or for years can be Invested by the
act or omission of the legatee or de-
visee it shall be taxed as if there
were no possibility of such divesting.
10. Upon the determination by the
county court of the value of any
estate which is taxable under the in
heritance tax laws, and of the tax to
which it is liable, an order shall be
entered by the court determining the
statement of G) the date of death of
the decedent, (2) the gross value OF
the real and personal property, of such
thereof, (3) the deductions therefrom
allowed by the court, CD the names
and relationship of the persons en-
titled to receive the same, with the
and amounts of inheritance tax for
which each such person is liable, and
the total amount of tax to be paid,
(6) statement Of the amount of in
terest or penalty due, If any. Such
order shall be substantially in the form
prescribed by the tax commission. A
copy of the same shall be delivered
or mailed to the county treasurer, the
state treasurer, and the tax commits
sion, and no final judgment shall be
entered in such estates until due proof
is filed with the court that such copies
have been SO delivered or mailed.
- II. The attorney general, tax
commission, public administrator, dis
trict attorney, or any person dissatis
fed with the appraisement or assess
ment and determination of such tax
may apply for a rehearing thereof be-
fore the county court within sixty days
mination Of the tax by the county
court as herein provided on fling a
written notice which shall state the
grounds Of the application for re-
L. @l,1 e.lao h. o>y,
the records, proceedings, and proofs
had and taken on the hearings as here
in provided and new trial shall not
be had or granted unless specially or
dered by the county court
$50 IL. Within two years after the
entry Of an order or decree Of the
county court, determining the value Of
an estate and assessing the tax there
on, the attorney general may, il he be-
lieves that such appraisal. assessment
or determination has been fraudulently,
collusively or enormously made, make
application to the circuit Judge Of the
judicial circuit in which the former
owner Of such estate resided, for re-
appraisal thereof The circuit Judge to
whom such application is made may
thereupon appoint a competent person
to reappraise such estate. Such ap-
praiser shall possess the powers, be
notice and receive the compensation
foS7M14. Such compensation Shall be
payable by the county treasurer out of
of any tax imposed under the provi-
sions of sections 1851 to 10S7-24,
inclusive, upon the certificate Of the
circuit judge. The report of such APP
praiser shall be filed in the circuit
court, and thereafter the same pro-
ceedings shall be taken and had by
and before such circuit court as herein
provided to be taken and had by and
before the county court. The deter
mination and assessment of such cir
cult court shall supersede the deter
mination and assessment OF the county
court, and shall be filed in the office
of the state treasurer, and certified
copy transmitted to the county court
of the proper county.
Section 10S7-16. If the treasurer Of
any county, the public administrator,
or the tax commission, shall have rea-
son to believe that any tax is due and
unpaid under sections 1857 to 1887
"a, inclusive, after the refusal or neg
lect Of any person liable therefor to
pay the same, he shall notify the dis
trict attorney Of the county In writ
ing Of such failure or neglect and
such district attorney, if he have prob
able cause to believe that such tax is
due and unpaid, shall apply to the
county court for a citation citing the
person liable to pay such tax to ap-
pear before the court on the day speci-
fed not more than three months from
the date of such citation, and show
cause why the tax should not be paid;
or such citation may be granted on the
application Of the public administrator
or the tax commission. The Judge Of
the county court upon such application
and whenever it shall appear to him
that any such tax, accruing under sec
lions 1851 to 1087-24, 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 de-
termination thereof, shall conform as
near as may be to the provisions of the
laws governing probate practice of this
state, and whenever it shall appear
that any such tax is due and payable,
and the payment thereof cannot be en-
forced under the provisions of sections
1851 to 1087-24, inclusive, in said
county court, the person or corporation
from whom the same is due Is hereby
made liable to the county Of the county
court having jurisdiction over such es
tate or property for the amount of
such tax, and 1T shall be the duty of
the district attorney of said county,
in the name or such county, to sue for
and enforce the collection Of such tax,
and it is made the duty of said district
attorney to appear for and act on be-
half of any county treasurer, who
shall be cited to appear before any
county court under the provisions of