The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1915-04-10
LEG AL

case, the obligation of the bond shall be
discharged The bond shall be filed with
and shall discharge the lien Of the said
tax. Any person or persons, body polite
hereof, and in default of the renewal Of
in required, the conditions of such bond
shall be deemed to be broken, and the re-
obtained BY an action on the bond with
out awaiting the maturity of the tax
in, shall include all estates where the re-
mainderman, being alive, would take at
% f Gpon estates o %efG sG in
tan %6se are tb the he rates d
termined upon the value Of such estates OF
interests at the time when the persons
ficial enjoyment, or possession thereof,
without such value being diminished for
made of the particular estates for the pur-
poses of taxation upon which said estates
or interests IN expeeta9ey may have been
to pay the tax upon such future estates
or interests Immediately, the Tax Com
torney general, effect such settlement of
the tax as it shall deem to be for the best
interests of the state, and the payment of
the tax so agreed upon shall be in full
satisfaction of the tax lien against any
ment may be based upon the residue of
the total value of the estate as of the day
of the death of the decedent, after the de-
duction therefrom of the value of the par
ticular estates upon which such future
contingent interests are limited
Sec 6. An executor, administrator or
trustee e., holding property subject to said
lect it from the legatee or person entitled
to said property; and he shall not deliver
said tax until he has Collected uf the tax
thereon An executor or administrator
is subject to tax under the provisions
hereof from the heirs or devisees entitled
said land according to the provisio On Se Of
section if they refuse or neglect to pay
See. 4 If legacy subject to said tax
estate, fhe heir or deTisee, before paying
trustee, and the tax shall remain a lien
ment thereof may be enforced by the ex
ecutor, administrator or trustee in the
acy itself could be enforced.
Sec. 8. When provision Is made by any
Will or other instrument for payment of
the legacy or succession tax upon any gift
thereby made out of any property other
able upon any money to be applied in pay
ment of such tax.
county may authorize EXECUTORS, admits
traitors and trustees to sell the real estate
tax in t6e Same or manner ss It may au
thorize them to sell real estate for the
payment It of debts s ,.,s.,
u, oath Of every estate shall be filed Led
refuses to HE such inventory or appraisal
than five thousand dollars, which shall
be recovered in the proper district court
of the Tax Commission, in the name Of
probate court shall notify the Tax Com
mission within thirty days after the ex-
of any executor, administrator or trustee
to file an inventory and appraisal in his
Sec. IL. The probate Judge shall record
End Fl s o Fl snd he
shall " Within thirty days US after the same
has been filed, send by mail to the Tax
eopy The
also, within the same period, send by mail
the es II sGc has BEEN
by the, probate court The probate Judge
shall also furnish such copies OF papers s"r in
quire, and shall furnish Information as
to the. records and files in his office In
require The Tax Commission shall excuse
the probate court from filing Inventories
estates no part of which appears to be
subject to a tax under the provisions OF
Sec; i: Whenever, for the pSurp11se Of fob OBJ
amount of tax, if any, which is chargeable
a gainst any distributive share or shares of
the estate OF QeceQonL unuer the PRIV
such an estate shall make it to appear by |
ns d1y the en UPON sucs
estate is unnecessary for any other pur-
such tax. and shall set forth in the appli- |
cation the names of all persons known 10 |
have or claim any interest," IN IL, 1n th nar
ties in interest of the filing. of such ap-
plication, and shat after given date ate the
will make investigation as
to the value of the estate and of the dis
shares thereof. Before making
quire from any party in interest or from
any county officer, upon forms to be pre-
ton as will disclose fully the condition of
the estate: and after the value Of the |
shares shall have been ascertatned, ana
the tax chargeable against any of the sald
shares, if any, shall have been determined,
the commission shall make an order de-
shall file a certified copy thereof with the
probate court of the county in which Is
certify the amount of the tax to the com
Should any person be aggrieyed by the
action of the commission, application may
Sanction eti Of the the estate, as provided in sec
tions II, IS and 10 of this act. ana tne
exercise the authority conferred by said
sections in order that any grievance an fo may
that no tax is chargeable against any
share of the estate being passed upon
shall issne it's certificste to that
and such certificate, when recorded In the
office of the register of deeds of any coun-
ty in which is situated real property pc
longing to such estate shall be evidence
that no lien exists against such real prop
erty because of any statute providing
tax upon 1egacies and successions II no
person having interest in the estate
shall make application to the commission
within three months after the death or the
decedent the commission may demand or
some one of the parties in interest the nj
ing with it of an application In form TO pe
prescribed by the commission. In case
no application shall be filed as hereln
provided within three months after g De de-