that it is but a partial determination by the judge of probate of the tax due from the estate. Whenever the determination of the tax in such estate by the judge of probate is general or final, the deductions made by the judge of probate from the full value of the estate shall be particularly specified, so that the several reasons for the deductions made shall clearly appear upon the record; such record so required to be furnished by the auditor general shall be in the following form, and shall be of such size and so arranged as he shall determine will best meet the requirements of this act:

Abstract of Taxable Inheritances. Vol. No......... Page Form of record.

In the Matter of the Inheritance Tax upon Transfers in the Estate of

....

.........

a

In this matter it being represented to me and appearing that the said deceased was, at the time of his death on the day of resident of ........... and possessed of property the transfer of which or some interest or estate therein is taxable under the inheritance tax law (act 188 of the public acts of 1899 and ...... of 1903); that of ........ was duly and regularly appointed .. of the said estate and and that as appears from the inventory on file in this court, the amount of property belonging to said estate is stated to be as follows: Personal property, $ ; real property, $ .

.......

.....

It further appears and I hereby find that the debts of said deceased owing at the time of his death (exclusive of interest accruing thereafter) amount to $......; that the funeral expenses of said deceased amount to $......; and that the expenses of administration of the estate of said decedent (exclusive of all items of disbursement for repairs to buildings or other property belonging to, or taxes accruing after death, upon the estate of said deceased, all allowances for the support of widow and children of said deceased, expenses incurred in contesting the will of said deceased, and other items of disbursements for the benefit of the beneficiaries of said estate, not strictly expenses of administration) amount to the sum of $ ; the total debts and expenses of administration being $.......

After due and careful investigation, examination and consideration, I find and determine that the clear market value of all of said decedent's personal property and real estate, at the date of his death, was as follows: Personal property, $. ...; real property, $.. ..; and that after deduction therefrom of the total debts and expenses of administration (debts secured upon realty being deducted from the value of the real estate, and debts unsecured and secured on personalty being deducted from the

....

value of the personalty), there remains subject to taxation under the provisions of said act before deducting statutory exemptions, transfers of personal property to the amount of $......; and transfers of real property to the amount of $......; and that of said transfers certain interests hereinafter set forth in detail in the schedule hereto are not presently taxable by reason of the following contingency, rendering it impossible to determine presently the value of the interests passing and the amount of the tax thereon, namely,

.......

And I hereby find and determine that the tax upon the presently taxable transfers in said estate amounts to the sum of $..... and find that the several names, residences, relationships and ages, where interest consists of life estates or annuities, of the several beneficiaries, together with the character and amount of the several interests or estates passing thereto, the rate of tax to which each is subject, and the portion of the • tax fixed upon, apportioned to, and required to be borne by each of the several taxable transfers, is as set forth in detail in the following schedule. (The schedule shall contain the following headings for the several columns and space for sufficient entries, remarks, etc.)

Remarks: Including descriptions of real estate taxed and any explanations necessary to a complete understanding of the foregoing entries.

The form of which said order, exclusive of the schedule, shall be varied to meet the requirements of special cases, but none of the matter required thereby shall be omitted. (Pub. Acts 1899, p. 293; Pub. Acts 1903, p. 286.)

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

(Sec. 18.) Each judge of probate shall, within three days after he shall have determined the tax and entered the order required in the preceding section, make a duly certified copy of such order upon forms furnished by the auditor general, containing all the data and matter required to be entered in such book, one of which shall be immediately delivered to the county treasurer, from which data the said county treasurer shall obtain the information for making the duplicate receipt required by this act, and the other transmitted to the auditor general. If in any calendar quarter beginning January, April, July or October first in each year, there has been no tax determined, the judge of probate shall make a report to the auditor general affirmatively showing this fact. The register of deeds of each county shall, upon blanks prescribed and furnished by the auditor general, as often as any deed or other conveyance is filed or recorded in his office of any property which appears to have been made in contemplation of death or intended to take effect in possession or enjoyment after the death of the grantor or vendor, make reports in duplicate containing a statement of the name and place of residence of such grantor or vendor, the name, relationship and place of residence of the grantee or vendee, and a description and the value of the property transferred and the consideration for the transfer as stated in the instrument filed or recorded, one of which duplicates shall be immediately delivered to the county treasurer, and the other transmitted to the auditor general. Whenever any nonresident shall die leaving property, or any interest therein, in this state which has not been duly administered under the laws of this state and it shall be necessary to have the question of the taxation of the transfer thereof determined, such question may be presented and determined upon petition to be filed by the attorney general in any probate court of this state. The said petition shall set forth the name of the decedent; residence at time of death; the total amount of property constituting said estate; a description of and the value of all property in Michigan; and any and all such other data as may be necessary to inform the court of the facts in connection with such matter. It shall be the duty of the probate court with which such petition is filed to fix a date for hearing thereon and to give notice of such hearing in such manner as shall be prescribed. Publication of the notice of such hearing shall not be necessary unless ordered by the court. It shall be the duty of the executor, administrator, trustee or any interested party in said estate to furnish all such facts, data, information, reports and certified copies of proceedings had in connection with said estate in any other court, as shall be required by the attorney general or directed by the probate court. The probate court shall appoint a resident of Michigan to represent the said estate at such hearing and the person so appointed shall perform such duties as shall be required by the court. The person so appointed shall have and possess all of the powers of an executor or administrator for the purposes of this section, but shall not be personally liable for any inheritance tax in said estate and shall not be required to give any bond unless so directed by the court. The said

probate court shall at the hearing on said petition or at an adjourned hearing, determine whether the transfer of such property is taxable and if found taxable, he shall proceed as in all other cases to fix and determine the amount thereof. If it is found that the transfer of such property is not taxable, an order to that effect shall be entered in the said probate court. A redetermination of said order may be had and an appeal therefrom may be taken in the same manner provided for in this act. A certified copy of all such orders determining that there is no inheritance tax due and payable may be procured from the probate court upon the payment of fifty cents; provided, that no order shall be entered in any such case until there is filed in said probate court receipts showing full payment of all expenses incurred including compensation due the person appointed to represent said estate, all of which expenses or compensation shall be paid by the executor, administrator or any person interested in said estate; provided, further, that in case it may be necessary to have any such property subjected to regular probate proceedings in this state, or if any such estate shall have been administered in this state, the right to proceed under this section shall be discretionary with the probate court. This section shall not operate to relieve any such person as is referred to in section nine of this act from the liability therein expressed until sixty days after the date of entry of the order determining that there is no tax upon the transfers in said estate, or in case a tax is determined, until proper receipts showing payment thereof have been duly signed by the state treasurer and countersigned by the auditor general. (Pub. Acts 1899, p. 293; Pub. Acts 1903, p. 289; Pub. Acts 1911, p. 105.)

§ 765. Report of County Treasurer-Examiners of Records.

(Sec. 19.) Each county treasurer shall make a report under oath to the auditor general on January, April, July and October first of each year of all taxes received by him under this act during the preceding calendar quarter, stating for what estate and by whom and when paid. If in any calendar quarter the county treasurer has received no tax under this act, the report shall affirmatively show this fact. The form of such report shall be prescribed by the auditor general. If receipts issued by the county treasurer and money received thereon are not forwarded within the time specified in section three of this act, he shall pay interest at the rate of eight per centum per annum in addition to the amount of such delinquent taxes then in arrears. The auditor general may employ not to exceed four examiners whose duties shall be to make examinations of the records of the several probate courts, county treasurers and registers of deeds in this state and report their findings to him and perform such other duties under the provisions of this act as the auditor general may direct, at a salary of not to exceed fifteen hundred dollars per annum, payable in the same manner as the salaries of other state officers are now paid. The expenses of said examiners shall be paid out of the general fund in the state treasury upon allowance by the state board of auditors after approval by the auditor general. There is hereby appropriated out of the general fund in the state treasury a sufficient amount of money to carry out the provisions

of this section. The auditor general shall add to and incorporate in the state tax for the year nineteen hundred nine, and each year thereafter, a sufficient sum to reimburse the general fund in the state treasury for the amount herein appropriated. (Pub. Acts 1899, p. 294; Pub. Acts 1903, p. 290; Pub. Acts 1907, p. 207; Pub. Acts 1909, p. 71.)

§ 766. Payment to State Treasurer-Application of Funds.

(Sec. 20.) All taxes levied and collected under this act shall be paid into the state treasury, and be applied in paying the interest upon the primary school, university and other educational funds, and the interest and principal of the state debt in the order herein recited, until the extinguishment of the state debt, other than the amounts due to educational funds, when such taxes shall be added to and constitute a part of the primary school interest fund, in pursuance of and in compliance, with section one of article fourteen of the constitution of this state. (Pub. Acts 1899, p. 294.)

(Sec. 21.) The words "estate" and "property" as used in this act shall be taken to mean the property or interest therein of the testator, intestate, grantor, bargainor, or vendor, passing or transferred to those not herein specifically exempted from the provisions of this act, and not as the property or interest therein passing or transferred to the individual legatees, devisees, heirs, next of kin, grantees, donees, or vendees, and shall include all property or interest therein whether situated within or without this state. The word "transfer" as used in this act shall be taken to include the passing of property or any interest therein in possession or enjoyment, present or future by inheritance, descent, devise, bequest, grant, deed, bargain, sale or gift in the manner herein prescribed. The words "county treasurer," "prosecuting attorney" as used in this act shall be taken to mean the county treasurer or prosecuting attorney. of the county having jurisdiction in section ten of this act. (Pub. Acts. 1899, p. 294; Pub. Acts 1903, p. 290.)

§ 768. Time When Statute Takes Effect.

(Sec. 22.) No heir, legatee, beneficiary, trustee, executor, administrator or surety shall be held liable for any inheritance tax upon the transfer of property in any estate in which the property has been distributed by order of the court prior to January first nineteen hundred five; nor where the executor or administrator or trustee has been discharged by order of the court prior to January first, nineteen hundred five; nor where the estate has been closed prior to January first, nineteen hundred five. All inheritance taxes which may have been assessed in any such estate as comes within the provisions of this act shall not be subject to enforcement, and all inheritance tax liens upon such property are hereby released. (Pub. Acts 1909, p. 700.)