St. Paul tidende. [volume] (St. Paul, Minn.) 1902-1928, 1913-05-02

Of Minnesota: e'
Chapter two hundred eishty-eisht 2ssy # the
avs Of Minnesota for the year 1906, as
Laws OF 1911, be and the same he,eby Is
amended so as to read as follows.
at sSs' s1 Is; n maf Dre apss t ss.r t,t sasal .4m'a .;
the value of any 1nher1tanos. deytse,, be-
gives guest, Legacy; transfer or az: xhioh !; ta1-
therein, including the state auditor. attorney
Such notes sSH .l shall SH' be given BY serving . copy
on the attorney Of. all persona who may have
appeared by attorney, and a: to perrons who
dresses Of the persons to DO not1aed are know,
or can be ascertained. otherwise such notice
in a qualified newspaper. The expense Of
such publication shall be certihed and paid by
the state treasurer in the same manner as
fees and expenses Of appraisers.
Accompanying such notice given the at
~determining such tax. ana also a full report
showing such other matters In connection
t]hsrsw5tn IS may BE- required BY the attorney
requested. The county board may allow the
employ such additional clerical assistance for
all or part OF the time as may be necessary
10 pfope1 rGn perform the ADDITIONAL Ia ma auties I'm,
tax law.
Sec. 2. That Section r~1rneteen COY Of
Chapter Two Hundred Eighty-Eight {28a) Of
the Laws Of Minnesota for the year 1905, as
insa0e o. oT 1si nnsR BE- and ND the hon es@e 1l HEREBY ,yo' i
amended so as to read es follows:
Sec. 10. Within thirty days after tho oerv-
ice of the notice OF the assessment and de-
termination by the probate court of any tax
Ii1sfsin. may ne with said court OBJECTIONS
5 ssscsxo;en IN s Wf't1 r%egete ana pHsg'n 8, t Such a ta ae-
Upon any objection being SO filed the probate
court shall appoint q time for the hearing
thereof and cause notice of such hearing to be.
given to the attorney general, county treas
I'r"r ana all parties Interested at least ten
Gays before the hearing thereof. Ouch notice
shall be served In yha manner provided for
~ section IS as amended by section Z Of this
At the time appointed in zuoh notice the
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
shat a reinstatement or DISCRIMINATION Of such
aside. the assessment ana determination there
lninre made and order a reassessrnent in tho
made, or the said court may, without ordering;
a rrsihvnission TO appraisers, set aside the as
sessrnent and determination heretofore made
end fix and determine tho value OF the prop
crty 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
is not in dispute, and IN accordance with the
evidence introduced by the respective parties
IN interest as to any items OF the appraisers
report which may have been objected to by
any person interested, including the attorney
general and the personal representatives Of the
decedent.
In any case where objections arc Ned by
the attorney general as hereinbefore provided
FOR. he shall, within ten days before the time
set by the court for the hearing thereof, file
with tina clerk Of the court a bill OF particu-
lars settling forth the Items IN any such re-
port objected to and 81 to which he proposes
thereof. within said time. to thu personal
representative OF the decedent or the attorney
Or attorneys for the latter. In case ohjec-
shall likewise file such a. bill Of particulars
with the court and serve g copy thereof upon
fling OF the objections.
Before any inheritance tag appraisers are
appointed the court shall require the general
inventory and general appraisal to be filed,
coo, and in all other estates where any part o.
such estate may DO subject to an inheritance
urcr and the attorney general with a copy o.
such general inventory and appraisal. and
shall not determine the tax due. nor appoint
thereafter. A copy Of tho will Of %deccdcnt, T.
any is probated, and also a copy of the In
itial petition In said estate shall accompany.
praisal.
ter Two Hundred Etshty-DiEht (2sg OF the
Laws OF Minnesota for the year 1905 DO and
the same hereby Is amended so as to read as
follows;
SEQ. 20. II the treasurer OF any county shall
and unpaid under this act after the refusal or
neglect of the persons liable therefor to pay
the same; he shall notify; in writlnE f,, the
have probable cause to believe that such tax is