The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1917-03-26

HOUSE BILL NO. 100.
AN ACT relating to the assessment and
taxation OF legacies and SUGGESTIONS, ere
auns an Inheritance Tax Commission
and amending sections 11219 and 1122I of
the General Statutes 1915, and defining
11221.
Be it enacted by the Legislature of the
State of Kansas:
Section 1. From and after the passage
of this act the Tax Commission shall con-
st1tute the Inheritance Tax Commission of
the state of Kansas, and shall, as such, be
charged with the duty of administering all
laws providing for the assessment and tax
alton of legacies and SUGGESTIONS within
this state, and all duties relative to leg
aey and succession taxes and assessment
now imposed by law upon the Tax Com
mission shall be performed by said Inner
1tance Tax Commission The member of
said commission who has served longest
as member of the Tax Commission shall
Commission secretary of said Inheritance
Tax Commission The words Tax Com
chapter So, Laws of 1918, and in acts
a amends thereof he and supplemental
Inheritance Tax Commission
Sec =. That section 1928 of the Gen
eral Statutes of 1915 be and the same is
hereoy amended so as to read follows:
Sec. 1920. The Inheritance Tax Commits
sion shall determine the amount of tax due
and payable upon any estate or upon any
part thereof, and shall certify the amount
so due and payable to the probate court
and to the county treasurer and to the
able; but in the determination of the
amount of any tax said Inheritance Tax
Commission shall not be required to con-
slider any payments on account of debts
or expenses of administration which have
not been allowed by, the probate court
ment of the amount certified shall be
a discharge of the tax. Any executor, ad-
ministrator, trustee or grantee who is ag-
grieved by any determine ton of said In
herltance Tax Commission may, ut any
time before said estate shall be finally
n fhf ITpIaf
to the county treasurer, apply by petit
ton to said Inheritance Tax Commission
thereof. and if said commission adjudge
that said tax or any part thereof was
wrongf1lly exacted it shall order an abate-
ment OF such portion of said tax
assessed without authority of law Upon
final decision ordering sn abatement of
any portion of safd tax the county treas
urer shall refund, from any legacy and
succession taxes in his hands, the amount
adjudged to have been Illegally exacted.
further act or resolve making appropria-
ton therefor; provided. however that any
such executor. administrator, trustee or
grantee may apply to any district court of
competent jurisdiction for review of any
such order, and until final decision shall
shall not be refunded by said county treas
urer.
Sec. 3. That section 1921 of the Cen
eral Statutes of 1915 be and the same is
hereby amended so as to read as follows
Sec. 1921. The Inheritafiee Tax Commits
sion, subject to the right of any party in
terested to apply to&any district court of
competent Jurisdiction for review shall
hear and determine all questions relative to
said tax. and the attorney general. at the
request of the Inheritance Tax Commits
sion or of the county treasurer, shall rep
resent the state in any proceedings brought
to review any action of said Inheritance
Tax Commission. If any probate court
shall find that any such tax remains due
and that proper proceedings have not
been taken before said Inheritance Tax
Commission for abatement thereof, it shall
order the executor, administrator, or trus-
tee to pay the same, with interest and
costs, and no question regarding the val
idity of such tax shall be heard in such
court And IL it appears that there are
goods assets of the estate in his
hands, the court may assess the amount
of the tax against the executor, admins
traitor, trustee. If for his own debt.
and may enforce conn lianee with such or
lied by probate practice. but the admin
istrators. executors. trustees and grantees
hereinbefore mentioned shall be personally
liable only for such taxes shall be pay
able while they continue in the said offices
or have title as such grantees. respective
ly- In the cases where the tax is due and
payable by and collectible from the bene-
ficiary, all actions shall be prosecuted by
the attorney general the county attorney
of the proper county in the name of the
the same courts as other actions for
money.
Sec. 4. Whenever any person shall ex-
ercise power of appointment derived from
pofntment when made shall be deemed to
be a disposition of property by the per-
exercising such power, taxable under
the provisions of chapter 357, Laws of
1915. and of all acts and amendments there
Of and in addition thereto, in the same