has any knowledge or information concerning any property which he believes or has reason to believe has been transferred by any person and as to which there is or may be a tax due to the state under the provisions of this act, and by such citation require such person to appear before him at a time and place to be designated in such citation and testify under oath as to any fact or information within his knowledge touching the quantity, value and description of any such property and its ownership and the disposition thereof which may have been made by any person, and to produce and submit to the inspection of the attorney general, any books, records, accounts or documents in the possession of or under the control of any person so cited. The attorney general shall also have power to inspect and examine the books, records and accounts of any person, firm or corporation, including the stock transfer books of any corporation, for the purpose of acquiring any information deemed necessary or desirable by him for the proper enforcement of this act and the collection of the full amount of the tax which may be due to the state hereunder. Any and all information acquired by the attorney general under and by virtue of the means and methods provided for by this section shall be deemed and held by him as confidential and shall not be disclosed by him except so far as the same may be necessary for the enforcement and collection of the inheritance tax provided for by this act.

Refusal of any person to attend before the attorney general in obedience to any such citation, or to testify, or produce any books, accounts, records or documents in his possession or under his control and submit the same to inspection of the attorney general when so required, may, upon application of the attorney general, be punished by any district court in the same manner as if the proceedings were pending in such court.

Witnesses so cited before the attorney general, and any sheriff or other officer serving such citation shall receive the same fees as are allowed in civil actions; to be paid by the attorney general out of the funds appropriated for the enforcement of this act. (Laws 1911, p. 283.)

Sec. 21-C. Whenever, under the provisions of section 3 of this act, as amended, any person or corporation shall be entitled to a return of any part of a tax previously paid, he shall make application to the attorney general for a determination of the amount which he is entitled to have returned, and on such application shall furnish the attorney general with affidavits and other evidence showing the facts which entitle him to such return and the amount he is entitled to have returned. The attorney general shall thereupon determine the amount, if any, which the applicant is entitled to have returned, and shall certify his findings in regard thereto to the state auditor who shall thereupon issue his warrant on the state treasurer for the amount so certified by the attorney general and deliver such warrant to the persons entitled to the refund.

It shall be the duty of the state treasurer to pay such warrants out of any funds in the state treasury not otherwise appropriated. The moneys

necessary to pay such warrants are hereby appropriated out of any moneys in the state treasury not otherwise appropriated.

Any person aggrieved by the determination of the attorney general may appeal to the district court in the manner and with the same effect as is provided for in section 11. (Laws 1911, p. 284.)

§ 796. Duty of State Auditor and Treasurer.

Sec. 21-D. On or before the first of November in each year the state auditor shall compute the amount of inheritance tax which has been paid into the state treasury by the county treasurers of the several counties of this state, from estates of residents thereof, during the preceding fiscal year ending July 31st, and thereupon draw his warrant on the state treasurer in favor of each county from which any tax shall have been received during the fiscal year ending July 31st next preceding, for ten per cent of the amount of the inheritance tax money so received from each such county respectively, less ten per cent of any tax which has been returned under the provisions of the last preceding section and which was originally paid to the county treasurer of any such county, and transmit the same to the county auditor of each county, to be placed to the credit of the county revenue fund; provided, however, that the provisions of this section shall apply only to such moneys as shall be received as a tax on transfers from persons who shall die subsequent to the passage of this amendatory act.

It shall be the duty of the state treasurer to pay such warrants out of any funds in the state treasury not otherwise appropriated. The moneys necessary to pay such warrants are hereby appropriated out of any moneys in the state treasury not otherwise appropriated. (Laws 1911, p. 284.)

§ 797. Seal of Attorney General.

Sec. 21-E. The attorney general shall provide himself with a seal whereon shall be inscribed the words:

"Attorney General, State of Minnesota, Inheritance Tax."

All his formal official acts done and performed under the provisions of this act shall be authenticated with such seal. (Laws 1911, p. 285.)

§ 798. Assistant Attorney General in Inheritance Tax Matters.

Sec. 21-F. The attorney general is hereby authorized to designate one of his assistants as "Assistant Attorney General in Charge of Inheritance Tax Matters." Such designation shall be in writing and filed in the office of the secretary of state and shall continue in force until revoked by the attorney general. The assistant so designated, so long as such designation remains unrevoked, shall have and may exercise all the rights, powers and privileges conferred on the attorney general by the provisions of this act and all the duties and obligations hereby imposed upon the attorney general are likewise imposed upon the assistant so designated. (Laws 1911, p. 285.)

§ 799. Time When Act Takes Effect.

Sec. 21-G. This act (secs. 3, 11, 13, 14, 15, 16, 18, 19, 21A, 21B, 21C, 21D, 21E, 21F) shall take effect and be in force from and after its passage. Approved April 18, 1911. (Laws 1911, p. 285.)

§ 800. Repeal of Inconsistent Statutes.

Sec. 22. All acts and parts of acts of this state relating to the taxation of inheritances, devises, bequests, legacies and gifts, so far as the same are inconsistent with the provisions of this act, are hereby repealed. (Laws 1905, c. 288; Rev. Laws Sup. 1909, p. 265.)

§ 801. Validity of Previous Proceedings.

Sec. 23. In all probate proceedings in any of the probate courts in this state where a general inventory of the property belonging to the estate of a deceased person, has heretofore been duly made and filed, and the regular and due appraisal of the property in or belonging to such estate has heretofore been actually made and the appraisers' certificate thereof, duly filed in the proper probate office, and the total value of such property as thus appraised is given as less than ten thousand dollars, all such probate proceedings and all interlocutory and final decrees made therein, and the records of any such decrees are hereby declared legal and valid and such proceedings, decrees and records shall have full force and effect as evidence in all the courts of this state, as against the objection that no copy of the citation or order for hearing on the petition for letters testamentary, or of administration, or ancillary letters, was served upon the county treasurer of the county in which such proceedings were had, prior to the time of such hearing. (Laws 1905, c. 288; Rev. Laws Sup. 1909, p. 265.)

§ 802. Effect of This Act on Pending Proceedings.

Sec. 24. This act shall not affect or apply to any action or proceeding now pending in any of the courts of this state other than probate courts. (Laws 1907, c. 444; Rev. Laws Sup. 1909, p. 266.)

§ 805.

§ 806.

§ 807.

§ 808.

CHAPTER XXXIX.

MISSOURI STATUTE.

(Revised Statutes of 1899, secs. 299-322; Laws of 1901, p. 43; Laws of 1903, p. 52; Ann. Stats. 1906, pp. 446–456.)

§ 804.

Transfers Subject to Tax-Rates-Lien of Tax-Persons Liable.
Time for Payment-Interest and Discount-Lien-Bond of Executor.
Payment and Report by Collector to State Auditor.
Revenue to be Known as "State Seminary Moneys."
Revenue to be Known as "Educational Fund."

§ 809.

§ 810.

Payment of Tax on Reversions, Remainders and Expectancies.
Bequests to Executors in Lieu of Commissions.

§ 811.

Collection of Tax by Executor.

§ 812.

Payment of Tax on Gift for a Limited Period.

§ 813.

Payment by Executor to Collector of Revenue-Receipts.

§ 815.

§ 816.

Executor to Notify Probate Judge of Taxable Transfers.
Transfer of Stocks or Loans by Foreign Executor.

§ 818.

819.

§ 820.

§ 821.

Determination of Value of Estate and Assessment of Tax.
Reappraisement.

Appraiser Taking Illegal Fees-Penalty.

Jurisdiction of Probate Court-Prosecuting Attorney to Represent

Records to be Kept by Probate Judge.

Reports to be Made by Probate Judge and County Recorder.
Notice to Collector of Unpaid Tax-Proceedings for Collection.
Receipts for Payment of Tax.

Commissions for Collecting Tax.

Transfers Subject to Tax-Rates-Lien of Tax-Persons Liable. Sec. 299. All property which shall pass by will, or by the intestate laws of this state from any person who may die seised or possessed of the same while a resident of this state, or, if decedent was not a resident of this state at the time of death, which property or any part thereof shall be within this state, or any interest therein or income therefrom, which shall be transferred by deed, grant, bargain, sale or gift, made or intended to take effect in possession or enjoyment after the death of the grantor, bargainor, vendor or donor, to any person or persons, or to any body politic or corporate, either directly or in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled in possession or expectancy, to any property or the income thereof, other than to or for the use of the father, mother, husband, wife, legally adopted children, or direct lineal descendant of the testator, intestate, grantor,

bargainor, vendor or donor, except property conveyed for some educational, charitable or religious purpose exclusively, shall be and is subject to the payment of a collateral inheritance tax of five dollars for each and every one hundred dollars of the clear market value of such property, and at and after the same rate for every less amount, to be paid to the collector of revenue of the proper county, and for the purposes of this article, the city of St. Louis shall be affected through its corresponding officers as if it were a county, for the use of the state as hereinafter provided; and for the enforcement and collection of such tax there is hereby created against the property affected thereby a first lien in favor of the state of Missouri, upon which a civil action may be prosecuted in any court having proper jurisdiction; and all heirs, next of kin, legatees and devisees, administrators, executors and trustees, grantees, vendees and donees shall be liable for any and all such taxes until the same shall have been paid as hereinafter directed; provided, that all collateral inheritance taxes shall be sued for within five years after they are due and legally demandable, otherwise they shall cease to be a lien as against any purchasers of the property; provided, further, that the word "property," as used in this section, shall be taken to mean the property or interest therein passing or transferred to individual legatees, devisees, heirs, next of kin, grantees, vendees or donees, and not as the property or interest therein of the testator, intestate, grantor, bargainor, vendor or donor. (Rev. Stats. 1899, sec. 299; Ann. Stats. 1906, p. 446.)

§ 805.

Time for Payment-Interest and Discount-Lien-Bond of Executor. Sec. 300. All taxes imposed by this act, except as hereinafter provided, shall be due and payable at the death of the person rendering such property subject to such taxation, and interest, at the same rate as is now provided by law for delinquent taxes, shall be charged and collected thereon for such time as said tax is not paid; provided, that if said tax is paid within one year from the accruing thereof no interest shall be charged or collected thereon, and if said tax is paid within six months from the accruing thereof a discount of five per cent shall be allowed and deducted from said tax; provided, further, that if by reason of claims made upon the estate, necessary litigation or other unavoidable cause of delay the estate of the decedent or any part thereof cannot be settled up at the end of the year from his or her decease, the probate court, or the judge thereof in vacation, may make necessary extensions of time for the payment of such taxes, but no single extension shall exceed one year, and in such cases only six per cent per annum shall be charged upon the said tax from the death of the decedent to the expiration of the period for which the extension of time was granted, after which interest, at the same rate as is now provided by law for delinquent taxes shall be charged; and in all such cases the tax on real estate shall remain a lien on the real estate on which the same is chargeable until paid, and the executors, administrators or trustees shall give a bond, to the people of the state of Missouri, in a penalty of three times the amount of the said tax, with such sureties as the probate judge of the proper county may approve, conditioned for the payment of said tax,