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

death and liable to a tax under the pro-
visions of this act, the tax shall be paid
20 the county treasurer of the proper cOun-
transfer; and if it is not paid When due
paid: a bank located in this state or a q
this state which shall record H transfer a Of
any share of its stock made by a foreign
at the instance of a foreign executor, ad-
imposed thereon by the provisions of this this
act nave been paid, shall be liable for
by the county attorney of the proeer
county or the attorney general in the name
the probate court or the Tax Commission.
Sec. IA Securities or assets belonging
shall not be delivered or transferred to a
r ro executor, administrator or legal
serTine fin OF said decedent without
OF the time and place of such intended
6 6effivery or transfer seven days at least
DeIore the time of such delivery or trans
Ter. The Tax Commission, by any member
or o,I by representative, may examine such
such delivery or transfer. Failure to serve
such notice or to allow such examination
OF deilvery or transfer of such securities
or assets against the objection of the Tax
commission shall render the person or
fer liable to the payment of the tax due
upon said securities or assets, in an action
proper county or the attorney general in
the name of the state
:. Sec. 10. If a person who has paid such
IaA aIIerward surrenders a portion of the
property on which it was paid, or if it is
judicially determined that the whole or
any part of such tax ought not to have
f 2een pa1di snch tax or the due proportion
ecgtor, administrator or trustee.
Sec. 10 The value of the property upon
mined by the Tax commiss s and me o noti
fred by y, 1T to to the person or persons by
county
proper county, and such determination
mined Shall be rence th hv value so 9eter
herein provided. At any time Within
three months after such determination the
any party interested in the succession, or
on +a application of the executor, admins
ested appraisers, who, first being sworn,
shall appraise such property at its actual
of the decedent, and shall make return
thereof to said court. Such return. when
fees OF, said appraisers, as determined by
the judge of said court, shall be paid by
the parties to said proceedings.
termine the amount of tax due and pay
and ha Certify the am no part st
due and payable to the probate court and
or persons by whom the tax is payable:
but in the dissemination of the amount of
required to consider any 'I payments on on ace
count Of debts or expenses OF administra-
probate court having Jurisdiction Of said
estate. Payment of the amount so certi-
executor, administrator, trustee or grantee
who is aggrieved by any determination of
TIE the. Ta az Commission may, within one year
p y apply by pHtton to the the
of said tax. or any part thereof, and if the
court adjudges that said tax, or any part
order abatement of such portion of said
tax as was assessed without authority of
law. Upon a final decision ordering an
abatement of any portion of said tax, the
county treasurer shall refund from any
the amount adjudged to have been illegally
exacted, with interest at the legal rate,
ing appropriation therefor.
Sec IS Whenever the tax upon any dis;
receipt therefor in tripiicate; the original
the tax; the duplicate receipt shall be de,
Eivered to the county clerk; and the tripli-
bate Judge and shall be recorded in full
upon the journal of the probate court, and
ha be in any co9ft or In
transaction that the lien of the tax has
m es When e' real estate a IS situated in any
other county Of the state than the county
Il the the
judge shall issue a certificate under the
official seal of the probate court, in form
which certificate shall describe the land
in such other county upon which the tax
Of the eec COUNTY Unity treasurer, and this certifi
cate Of the Probattes; judge when a. duly re- re-
deeds of such other county, shall be eyi-
dence, under all circumstances. that the
and discharged by, payment;
Sec 10. The probate court having juris--
the decedent, subject to appeal in other
cases, shall hear and determine all ques- |
attorney of the proper county. at the re-
quest of the Tax Commission or of the
in any such proceedings, If the. court
shall find that any tax remains due, 1t
eraer na eRe the same Wth and
costs; and if it appears that there are no |
or assets OF the estate tS IN his hands tbs
tax against the executor. administrator or
as If oP his with sneb o a1a by
proper proeediu1e as nov nov aTthorized by
before mentioned shall be personally liza
BILE only. for such taxes as shall be pay
fices or have title as such grantees, re |
spectively. In the cases where the tax is
the beneficiary, ali actions shall be prose
cuted by the attorney general , or the he |
the name of the state. and such actions
may be .i brought , in the same courts as
Sec. 20. If, upon the decease of person |
leaving an estate liable to a tax under the |
provisions of this act: will disposing of
an application for administration made
within four months after such decease.
the probate court, upon application by the |
county attorney of the proper county or
the attorney general, at the instance of
the Tax Commission, shall appoint adj
if it then appears that there is
no will in existence. but If an affidavit.
which shall be satisfactory to the probate
court be filed in said court, which shall
be made. by a person who is one of those
under class A in the estate which affi-
dayit shall set forth that decedent left no
n bo tofa Of !