§ 1029. Procedure to Enforce Unpaid Tax.

Sec. 7730. If the treasurer of any county shall have reason to believe that any tax is due and unpaid under this act after the refusal or neglect of any person liable therefor to pay the same, he shall notify the county attor ney of the county in writing of such failure or neglect; and such county attorney, if he have probable cause to believe that such tax is due and unpaid, shall apply to the county court for a citation citing the person liable to pay such tax to appear before the court on the day specified not more than three months from the date of such citation and show cause why the tax should not be paid. The judge of the county court, upon such application and whenever it shall appear to him that any such tax, accruing under this act, has not been paid as required by law, shall issue such citation, and the service of such citation, and the time, manner, and proof thereof, and the hearing and determination thereof, shall conform as near as may be to the provisions of the laws governing probate practice of this state, and whenever it shall appear that any such tax is due and payable, and the payment thereof cannot be enforced under the provisions of this act in said county court, the person or corporation from whom the same is due is hereby made liable to the county of the county court having jurisdiction over such estate or property for the amount of such tax, and it shall be the duty of the county attorney of said county in the name of such county to sue for and enforce the collection of such tax, and it is made the duty of said county attorney to appear for and act on behalf of any county treasurer, who shall be cited to appear before any county court under the provisions of this act. (Laws 1907-08, p. 745; Comp. Laws 1909, p. 1556.)

§ 1030. Books to be Furnished by State Auditor.

Sec. 7731. The state auditor shall furnish to each county court a book which shall be a public record, and in which he shall enter the name of every decendent [decedent] whose estate is or may become liable for such tax, and upon whose estate an application to him has been made for the issue of letters of administration, or letters testamentary, or ancillary letters, the date and place of death of such decendent [decedent] the estimated value of the property of such decendent [decedent], the names, places, residence and relationship to him of his heirs at law, the names and places of residence of the legatees and devisees in any will of any such decedent, the amount of each legacy and the estimated value of any property devised therein and to whom devised. These entries shall be made from the date [data] contained in the paper filed on any such application, or in any proceeding relating to the estate of the decendent [decedent]. The county court shall also enter in such book the amount of the personal property of any such decendent [decedent] as shown by the inventory thereof, when made and filed in his office, and the returns made by any appraiser appointed by him under this act, and the value of annuities, life estates, terms of years, and other property of any such decedent, or given by him in his will or otherwise, as fixed by the county court, and the tax assessed thereon, and the amounts of any receipts for payment of tax on the estate of such decedent, under this act filed with him. The state auditor shall also furnish to each county, forms for the reports to be

made by such county court, which shall correspond with the entries to be made in such books. (Laws 1907-08, p. 746; Comp. Laws 1909, p. 1557.)

§ 1031. Report of County Judge.

Sec. 7732. Each judge of county court shall on January, April, July, and October first, of each year, make a report in duplicate, upon the forms furnished by the state auditor containing all the data and matters required to be entered in such books, one of which shall be immediately delivered to the county treasurer and the other transmitted to the state auditor. (Laws 190708, p. 747; Comp. Laws 1909, p. 1557.)

§ 1032. Report of County Treasurer.

Sec. 7733. Each county treasurer shall make a report, under oath to the state auditor on January, April, July and October first, of each year, of all taxes received by him under this act, stating for what estate and by whom and when paid. The form of such report may be prescribed by the state auditor. He shall at the same time pay the state treasurer all the taxes received by him under this act and not previously paid into the state treasury, and for all such taxes collected by him and not paid the state treasurer within thirty days from the times herein required he shall pay interest at the rate of ten per centum per annum. (Laws 1907-08, p. 747; Comp. Laws 1909, p. 1557.)

§ 1033. Extensions and Compromise by County Treasurer.

Sec. 7734. The county treasurer, with the consent of the state auditor and the attorney general, expressed in writing, is authorized to enter into an agreement with the executor, administrator or trustee of any estate therein situate in which remainders or expectant estates have been of such a nature or so disposed and circumstanced that the taxes therein were held not presently payable or where the interests of the legatees or devisees are not ascertainable under the provisions of this act, and to compound such taxes upon such terms as may be deemed equitable and expedient and to grant discharges to said executors, administrators, or trustees upon the payment of the taxes provided for in such composition, provided, however, that no such composition shall be conclusive in favor of said executors, administrators or trustees as against the interests of such cestui que trust as may possess either present rights of enjoyment, or fixed, absolute or indefeasible rights of future enjoyment or of such as would possess such rights in the event of the immediate termination of particular estates, unless they consent thereto either personally when competent or by guardian. Composition or settlement made or effected under the provisions of this section shall be executed in triplicate and one copy shall be filed in the office of the state auditor; one copy in the office of the judge of the county court in which the tax was paid; and one copy to be delivered to the executors, administrators or trustees, who shall be parties thereto. (Laws 1907-08, p. 747; Comp. Laws 1909, p. 1557.)

§ 1034. Receipts and Their Registration.

Sec. 7735. Any person shall upon the payment of the sum of fifty cents, be entitled to a receipt from the county treasurer of any county, of the state

auditor, or at his option to a copy of a receipt that may have been given by such treasurer or state auditor for the payment of any tax under this act, under the official seal of such treasurer or state auditor, which receipt shall designate upon what real property, if any, of which any decedent may have died seised, such tax shall have been paid, by whom, and whether in full of such tax. Such receipt may be recorded in the office of the register of deeds of the county in which such property is situate in a book to be kept by him for that purpose, which shall be labeled "transfer tax." (Laws 1907-08, p. 748; Comp. Laws 1909, p. 1558.)

1035. Disposition of Revenue.

Sec. 7736. All taxes levied and collected under this act, less any expenses of collection, shall be paid into the treasury of the state, and one-half of same shall be used for the public schools of this state as other available state common school funds, and one-half shall be applicable to the expenses of the state government, and to such other purposes as the legislature may by law direct. (Laws 1907-08, p. 748; Comp. Laws 1909, p. 1558.)

§ 1036. Interpretation of Words Used in Statute.

Sec. 7737. The words "estate" and "property" as used in this act shall be taken to mean the real and personal property or interest therein of the testator, intestate, grantor, bargainor, vendor or donor passing or transferred to individual legatees, devisees, heirs, next of kin, grantees, donees, vendees or successors, and shall include all personal property within or without the state. The word "transfer" as used in this act shall be taken to include the passing of property by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift or appointment in the manner herein prescribed. The word "decedent" as used in this act shall include the testator, intestate, grantor, bargainor, vendor or donor. The words "county treasurer" and "county attorney" as used in this act shall be taken to mean the treasurer and county attorney of the county of the county court having jurisdiction as provided in section 7723 of this act. (Laws 1907-08, p. 748; Comp. Laws 1909, p. 1558.)

CHAPTER XLIX.

OREGON STATUTE.

(Laws of 1903, pp. 49–63; Laws of 1905, p. 309; Laws of 1909, p. 60; 1 Lord's Oregon Laws, pp. 675–689.)

§ 1037. Transfers Subject to Tax-Exemptions.

§ 1045.

§ 1046.

Legacy for Limited Period or Charge upon Real Estate.
Refund of Tax Erroneously Paid.

§ 1047.

§ 1048.

Transfer of Stock or Obligations by Foreign Executor.
Delivery of Deposits or Securities-Notice.

§ 1050. Bequest to Executor in Lieu of Compensation.

§ 1052.

§ 1053.

§ 1054.

Notice to State Treasurer of Transfer-Valuation of Property.
Duty of Executor to Make Inventory and Appraisement.
Extension of Time for Appraisement.

§ 1055.

§ 1056.

Inventory and Appraisement to be Sent to State Treasurer.
Court may Act on Appraisement or Require Another.

§ 1058.

§ 1059.

Time for Appraisement-Life and Future or Contingent Estates.
Appraisement-Time and Place-Fees of Appraiser.

§ 1064.

§ 1065.

Books and Forms to be Furnished by Secretary of State-Entries by
Courts.

Reports by Judges and Custodian of Deeds and Records.

1066.

Receipts to be Furnished by State Treasurer.

§ 1067.

Recording of Receipts.

§ 1068.

§ 1069.

1070.

$ 1071.

§ 1072.

§ 1073.

Compromise or Settlement of Tax.

Reports to be Furnished by Executor.

Appellate Proceedings.

Failure to Produce Will-Penalty.

Administering Personal Estate Without Proving Will-Penalty.
Notice to State Treasurer of Transfer.

§ 1074. Property Subject to Tax.

§ 1075. Property in State Belonging to Nonresident Decedent.

1076. Compensation of Officers.

§ 1077.

Payment of Expenses and Disbursement.

§ 1078. Appraiser Taking More Than Regular Fees-Penalty.

§ 1037. Transfers Subject to Tax-Exemptions.

Sec. 1191. All property within the jurisdiction of the state, and any interest therein, whether belonging to the inhabitants of this state or not, and whether tangible or intangible, which shall pass by will or by statutes of inheritance of this or any other state, or by deed, grant, bargain, sale, or gift, made in contemplation of the death of the grantor, or bargainor, or intended to take effect in possession or enjoyment after the death of the grantor, bargainor, or donor, to any person or persons, or to any body or bodies, politic or corporate, in trust or otherwise, or by reason whereof any person, or body politic or corporate, shall become beneficially entitled, in possession or expectation, to any property or income thereof, shall be and is subject to a tax at the rate hereinafter specified in section 1192, to be paid to the treasurer of the state for the use of the state; and all heirs, legatees, and devisees, administrators, executors, and trustees, and any such grantee under a conveyance, and any such donee under a gift made during the grantor or donor's life, shall be respectively liable for any and all such taxes, with interest thereon, until the same shall have been paid, as hereinafter provided, provided, however, that devises, bequests, legacies, and gifts to benevolent, charitable, or educational institutions incorporated within this state and actually engaged in this state in carrying out the objects and purposes for which so incorporated, or to any person or persons to be held in trust for any such institution in lieu thereof, shall be exempt from any taxation under the provisions of this act. (Laws 1903, p. 49; Laws 1905, p. 309; 1 Lord's Laws, p. 675.)

§ 1038. Rates of Taxation.

Sec. 1192. When such inheritance, devise, bequest, legacy, gift, or beneficial interest to any property or income therefrom shall pass to or for the use or benefit of any grandfather, grandmother, father, mother, husband, wife, child, brother, sister, wife or widow of a son, or the husband of a daughter, or any child or children adopted as such in conformity with the laws of the state of Oregon, or to any person to whom the decedent for not less than ten years prior to death stood in the acknowledged relation of a parent, or to any lineal descendant born in lawful wedlock, in every such case the tax shall be at the rate of one per centum on the appraised value thereof received by each person; provided, that in the above cases any estate which may be valued at a less sum than $10,000 shall not be subject to any such duty or tax, and the tax is to be levied in the above cases only on the excess of $5,000 received by each person. When such inheritance, devise, bequest, legacy, gift, or the beneficial interest to any property or income therefrom shall pass to or for the use or benefit of any uncle, aunt, niece, nephew, or any lineal descendant of the same, in every such case the tax shall be at the rate of two per centum on the appraised value thereof received by each person; provided, that in the above cases any estate which may be valued at a less sum than $5,000 shall not be subject to any such duty or tax, and the tax is to be levied in the above cases only on the excess of $2,000 received by each person.