payable, and of interest on the said taxes, for which such real estate or separate parcel thereof is charged with a lien. After such determination the treasurer and receiver general may collect the said taxes and interest by sale in the manner provided by part II of chapter four hundred and ninety of the acts of the year nineteen hundred and nine for the collection of taxes by sale by a collector of taxes, so far as the provisions of the said statute are applicable. (Acts 1910, p. 379, approved April 25, 1910.)

§ 746. Right to Inspect Papers and Records, and Use Them in Legal Proceedings.

Sec. 33. Papers, copies of papers, affidavits, statements, letters and other information and evidence filed with the tax commissioner in connection with the assessment of taxes upon legacies and successions, except inventories filed with the tax commissioner under the provisions of section thirteen of part IV of chapter four hundred and ninety of the act of the year nineteen hundred and nine, as amended by section five of chapter five hundred and twenty-seven of the acts of the year nineteen hundred and nine, shall be open only to the inspection of persons charged or likely to become charged with the payment of taxes in the case in which such paper, copy, affidavit, statement, letter or other information or evidence is filed, or their representatives, and to the tax commissioner, his deputy, assistants and clerks, and such other officers of the commonwealth and other persons as may, in the performance of their duties, have occasion to inspect the same for the purpose of assessing or collecting taxes. Nothing in this act shall be construed as limiting the duties imposed upon the supervisors of assessors by section six of part III of chapter four hundred and ninety of the acts of the year nineteen hundred and nine, or as prohibiting the use of such papers, copies, affidavits, statements, letters and other information and evidence in legal proceedings involving the assessment, collection or abatement of taxes. (Acts 1911, p. 327, approved April 29, 1911.)

§ 748.

749. § 750. § 751.

§ 752.

CHAPTER XXXVII.

MICHIGAN STATUTE.

(Public Acts of 1899, p. 285; Public Acts of 1903, p. 277; Public Acts of 1907, p. 199; Public Acts of 1909, pp. 71, 700; Public Acts of 1911, p. 101.)

§ 747.

Transfers Subject to Tax-Rates.
Transfers Exempt from Taxation.

Proceedings to Enforce Tax-Foreclosure of Lien-Redemption.
Interest and Discount.

Collection of Tax by Executor-Sale or Mortgage of Property.
Refund of Tax Erroneously Paid.

§ 753.

Payment of Tax in Case of Reversions or Remainders.

§ 754.

Bequests to Executor in Lieu of Commissions.

§ 755.

§ 756.

Transfer or Delivery of Stock, Deposits or Securities-Notice.
Jurisdiction of Probate Court-Petition for Letters.

§ 757.

§ 758.

§ 759.

Appointment of Appraisers-Valuation of Property.
Notice of Appraisement-Proceedings and Expenses.
Report of Appraiser-Assessment of Tax.

§ 760.

§ 761.

Notice to Attorney General of Delinquencies-Proceedings to Collect

Tax.

Receipts-Transfer Tax-book.

§ 764.

§ 765.

Copies of Letters and Forms-Report of Register of Deeds-Property of Nonresident.

Report of County Treasurer-Examiners of Records.

§ 766.

§ 767.

Payment to State Treasurer-Application of Funds.
Definitions of Terms.

§ 747. Transfers Subject to Tax-Rates.

(Sec. 1.) That after the passage of this act a tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of one hundred dollars or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations not exempt by law from taxation on real or personal property, in the following cases:

When the transfer is by will or by the intestate laws of this state from any person dying seised or possessed of the property while a resident of this state; When the transfer is by will or intestate law of property within the state, and the decedent was a nonresident of the state at the time of his death;

When the transfer is of property made by a resident or by nonresident, when such nonresident's property is within this state, by deed, grant, bargain, sale or gift made in contemplation of the death of the grantor, vendor or donor or intended to take effect, in possession or enjoyment at or after such death. Such tax shall also be imposed when any such person or corporation becomes

beneficially entitled in possession or expectancy to any property or the income thereof by any such transfer, whether made before or after the passage of this act. Such tax shall be at the rate of five per cent upon the clear market value of such property, except as otherwise prescribed in the next section. (Pub. Acts 1899, p. 285; Pub. Acts 1903, p. 277.)

§ 748. Transfers Exempt from Taxation.

(Sec. 2.) When the property or any beneficial interest therein passes by any such transfer to or for the use of one or more of the following named persons: Father, mother, husband, wife, child, brother, sister, wife or widow of a son, or the husband of a daughter, or to or for the use of any child or children adopted as such in conformity with the laws of this state of the decedent, grantor, donor, or vendor or to or for the use of any persons to whom any such decedent, grantor, donor, or vendor, for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent, or to or for the use of any lineal descendant of such decedent, grantor, donor or vendor, such transfer of property shall not be taxable under this act, unless it is personal property of the clear market value of two thousand dollars or over, in which case the entire transfer shall be taxed under this act at the rate of one per cent upon the clear market value thereof. The exemptions of sections one and two of this act shall apply and be granted to each beneficiary's interest therein, and not to the entire estate of a decedent. (Pub. Acts 1899, p. 285; Pub. Acts 1903, p. 278.)

§ 749. Proceedings to Enforce Tax-Foreclosure of Lien-Redemption. (Sec. 3.) Every such tax and the interest thereon herein provided for shall be and remain a lien upon the property transferred until paid, and the person to whom the property is so transferred and the administrator, executor, and trustee of every estate so transferred, shall be personally liable for such tax until its payment; except that the executor or administrator shall not be personally liable for the tax upon a reversion or remainder consisting of real estate where the election provided for in section seven is made. The tax shall be paid to the treasurer of the county in which the probate court has jurisdiction as herein provided, and said treasurer shall make out, upon forms prescribed by the auditor general, receipts in duplicate, and immediately send the same to the auditor general, and accompany them with the amount received in funds by law receivable at the state treasury. It shall then be the duty of the auditor general to charge the treasurer so receiving the tax with the amount thereof and credit him with the payment of same to state treasurer, and in case the determination of said tax and said receipt are believed to be in accordance with law, seal said receipts with the seal of his office and countersign the same and return one of them to the county treasurer who shall file and preserve it in his office and immediately send the other of such receipts to the judge of probate who shall file and preserve it in his office, whereupon it shall be a voucher in settlement of the accounts of the executor, administrator, or trustee of the estate upon which the tax is paid. At the same time the auditor general shall send to the county treasurer the state treasurer's receipt, countersigned as required by law, showing payment of tax. The seal

ing and countersigning of said receipts shall not prejudice the right of the state to a review of the determination fixing the tax. The receipts issued under this section shall show whether the amount paid is a payment of the tax upon any beneficial interest or upon the entire transfer. But no executor, administrator or trustee of an estate, in settlement of which a tax is due under the provisions of this act, shall be discharged and the estate or trust closed by a decree of the court, unless there shall be produced a receipt signed by the county treasurer and sealed and countersigned by the auditor general, or a copy thereof, certified by the county treasurer, or unless payment of the tax has been deferred as prescribed by section seven of this act. When any such tax shall be paid to the county treasurer, he shall, in addition to the duplicate receipts required to be issued upon the form prescribed by the auditor general, give the executor, administrator, trustee, or other person paying the tax, a simple receipt for the amount received. All taxes imposed by this act shall accrue and be due and payable at the time of transfer, which is the date of death; provided, however, that taxes upon the transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event, by reason of which the clear market value thereof cannot be ascertained at the time of the transfer as herein provided, shall accrue and become due and payable when the persons or corporations beneficially entitled thereto shall come into actual possession or enjoyment thereof.

All proceedings to enforce any lien now existing, or which may hereafter accrue, against any property under this act, shall be instituted by information, in the name of the people of the state of Michigan, addressed to the circuit court in chancery of the county in which such property is situated. It shall be signed by the attorney general and need not be otherwise verified, and shall be equivalent to a bill in chancery to enforce the lien against such property. And in such proceedings, all persons owning such property or any interest therein as shown by the record in the office of the register of deeds, or by the records of the probate court, at the time of the commencement of the proceedings, shall be made parties to such action, and all other persons having any rights or interest in said property, may make themselves parties thereto, on motion to the court, and notice to complainant, and may file their intervening or cross-bills, or answers claiming the benefit of cross-bills, and notices of lis pendens therein. Intervening or cross-bills shall be made on oath.

Such information shall show the name of the deceased, date of his death, the place of residence at the time of death, the county in which his estate was probated, the description of the property transferred, whether by will or under the intestate laws, and against which the lien' exists, the name of the person or persons to whom it was transferred, the amount of taxes determined by the probate court upon the transfer, the date of the determination and whether the property is owned by the person or persons to whom it was transferred by will or under the intestate laws or by a subsequent purchaser, naming him. Such information shall also show that the taxes determined upon the transfer of such property have not been paid and the amount of interest due thereon upon the date of the filing of the information. In those cases in which the

property upon which the lien exists is owned by the person or persons to whom it was transferred by will or under the intestate laws, the prayer for relief shall be that the court determine the amount due; that the defendant pay to the county treasurer of the county, in which the estate was probated, for and in behalf of the state of Michigan, whatever sum shall appear to be due, together with the costs of the proceeding, and that in default of such payment the property upon which the lien exists, may be sold in the manner herein provided, to satisfy such taxes, interest and cost. In those cases in which the property upon which the lien exists is owned by a subsequent purchaser, the prayer for relief shall be that the court determine the amount due and that the property upon which the lien exists may be sold in the manner herein provided to satisfy such taxes, interest and costs of the proceeding. Such information may contain such other and further allegations and prayers as are deemed material and permitted by the rules and practice of the court.

A certified copy of the order of determination of the inheritance tax, for which the lien exists, certified by either the judge or register of probate of the court that determined the tax or by the auditor general, may be attached to such information, and when so attached shall be considered a part thereof and shall be prima facie evidence of the determination of the inheritance tax and the accruing of the lien against such property. Also a certificate of the auditor general stating that the inheritance tax, or any part thereof determined upon the transfer of such property upon which the lien exists, has not been paid, may be attached to such information and when so attached shall be considered a part thereof and shall be prima facie evidence of the nonpayment of such an amount of the tax and interest as shown to be unpaid by such certificate.

All provisions of law now existing relative to the service of process in chancery cases, and all provisions of law now existing relative to all matters of procedure and practice in chancery cases, not otherwise herein specifically provided for, shall govern in so far as they are applicable in all proceedings instituted under this act.

If any infant, insane, or otherwise mentally incompetent person has any interest in the property upon which the lien exists, service of process shall be made upon such a person in the same manner and with the same effect as upon persons not under any disability, whether such infant, insane, or otherwise mentally incompetent person is within or without the jurisdiction.

After the issuing and service of process against the infant, insane, or otherwise incompetent person, a guardian ad litem may be appointed for such infant, insane, or otherwise incompetent person by the court upon motion of the attorney general, or such guardian ad litem may be appointed by the court upon the request of such infant, and in case of an insane or otherwise incompetent person, at the request of such person's general guardian.

If upon the hearing of said cause it shall appear that the inheritance taxes and interest, or either, upon the transfer of the property upon which the lien exists have not been paid, the court shall decree the amount of taxes and interest thereon found to be due, together with such costs as are now allowed by law in chancery cases as the court shall award, to be paid by the person or persons owning the property, or any interest therein, within three months