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shall bid the land in for the state, bidding an amount deemed sufficient to cover said taxes due and costs; and, in this event, upon confirmation of the report of sale, a writ of possession may be issued to place the state or its agents in possession of such real estate, and so as to any other purchaser. If the state so become the purchaser of real estate, the cost of the cause shall be paid by the state, the controller drawing his warrant therefor in favor of such clerk upon the clerk certifying such cost bill to the controller. (Shan. Code (1906), p. 286.)

§ 1152. Time for Bringing Suit to Enforce Tax.

Sec. 742. If said clerk knows any good and sufficient reason why the payment of such tax has been delayed, he shall not be compelled to file such bill immediately upon said tax becoming due, but may, in his discretion, postpone the bringing of such suit to such time as he deems proper, within the limits of sections 724 to 756, inclusive. (Shan. Code (1906), p. 286.)

§ 1153. Trial and Appeal-Attorney Fees.

Sec. 743. If the court adjudges such tax to be due, and a charge upon the real estate, it shall tax up, as a part of the costs, a reasonable attorney's fee for the clerk's solicitor or attorney in the case, to be collected out of the land as the said tax and other costs. Appeals from final decrees in suits under this section shall lie to the circuit court, where an additional attorney's fee for services in that court shall be taxed up as costs (if the said tax be found due and a lien on the land) in favor of the attorney general of the circuit, who shall attend to such suits in the circuit court, such fee to be fixed by the court. In the trial of suits under this section in the county court, the proof may be heard orally or by deposition; but, on appeal, the cause shall be heard on the record brought up. (Shan. Code (1906), p. 287.)

§ 1154. Proceedings Where Clerk Discovers Unpaid Tax.

Sec. 744. If the clerk of the county court shall discover that any collateral inheritance tax has not been paid over according to law, he shall cause notice to be served upon the executors, administrators, legatees, or distributees, as the case may be, of the decedent, whose estate is subject to the tax, notifying them to appear before the county court on a certain day, which need not be the first day of the term, and show cause why the said tax should not be paid; and, when personal service cannot be had, notice shall be given for four weeks, once a week, in a newspaper published or circulating in the county, and the matter shall be heard by said court, on written or oral testimony; and, if the tax should be found due and unpaid, the said delinquent shall pay the tax and cost, and the said court shall enter such judgment and orders to this end as may be needful to enforce the collection of the tax and costs. Such notice shall be served at least five days before the time set therein for appearance, and, if by publication, the last publication shall be at least five days before the time of appearance. (Shan. Code (1906), p. 287.)

§ 1155. Suit by Clerk to Enforce Tax.

Sec. 745. Instead of the remedy in the last section, the clerk may enforce the collection of such delinquent tax by bill filed in his name as clerk, in the county court, to be proceeded with after the manner of chancery suits, and if he so proceeds by bill, he may obtain writs of attachment against the property of the delinquents, if there be grounds for attachments as provided by law, or writs of injunction, if there be grounds for the same. (Shan. Code (1906), p. 287.)

§ 1156. Jurisdiction of County Courts-Appeals.

Sec. 746. The county courts are invested with full jurisdiction to hear and determine such suits as if a court of equity for this purpose. But in such cases the testimony before the county court may be either oral or in writing. From final judgments, decrees, or orders in the county courts in suits or proceedings provided by this and the last section, appeals shall lie to the circuit court, in which court the cause shall be heard de novo, if commenced by notice in the county court; but, if commenced by bill, it shall be heard only upon the record. If the delinquent be the appellant, he shall give bond upon appeal, not only for the costs, but also to pay the tax due, if he is cast in the suit. (Shan. Code (1906), p. 287.)

§ 1157. Fees and Costs in County and Circuit Courts.

Sec. 747. In said appeals, the attorney general of the circuit shall attend to the suits for the clerk or state in the circuit court, and his fee and that of the clerk's attorneys in the county court, if the delinquent (be) held liable, shall be taxed up as costs by the respective courts, substantially as provided in section 743. (Shan. Code (1906), p. 287.)

§ 1158. Suits by Clerk-Fees-Attorneys-Parties-Costs.

Sec. 748. The clerks of the county courts of the several counties of the state shall be the agents of the state for the collection of the collateral inheritance and succession tax, or duty provided for by sections 724 to 756, inclusive, and for their services rendered in collecting and paying over the same, they shall be allowed to retain five per centum on all such taxes paid over and accounted for; and it shall be the duty of said clerks, whenever necessary, to employ an attorney to aid them in collecting, by suits, the said collateral inheritance tax, the fees of such attorneys to be taxed up by the court as costs against the delinquent, if he shall be held liable, such fees to be reasonable. Any such suits are, on the one side, to run in the official name of the clerk, and may be reviewed in the name of his successor in office, but he is not required to give any bonds for costs in bringing suits, or on appeals; and, if suits are decided against him, judgment shall be given against the state for costs, and the state shall pay the same, unless the court should be of the opinion that the suit brought or the appeal prosecuted by the said clerk was malicious or frivolous, in which event, the court shall tax the cost against the clerk individually; and, when the costs, expenses, and attorneys' fees cannot be collected out of the delinquent, when adjudged against him, or when the costs are adjudged against the state, the

controller is authorized and empowered, in settlement of accounts of such clerks (clerk), to allow him to retain such costs and reasonable attorneys' fees incurred in the collection of such taxes. The fact that the clerk is a party to such suits shall not render him incompetent to issue writs, subpoenas, notices, etc., in such suits, and, for the same, he shall be entitled to receive the same fees as allowed by law for such services, and also the usual fees for making out transcripts on appeals. (Shan. Code (1906), p. 288.)

§ 1159. Bond of Clerk of Court.

Sec. 749. When any clerk of the county court is inducted into office, the bond required by law to be given by him to account for all revenues collected by him for the state shall cover and be liable for the taxes received and collected by him in virtue of sections 724 to 756, inclusive; and, if that bond be executed and approved, no other or special bond need be given by him to account for revenues collected under said sections. Code (1906), p. 288.)

§ 1160. Payment of Tax to State Treasurer.

(Shan.

Sec. 750. It shall be the duty of the clerk of the county court to make return and payment to the treasurer of the state, in the usual method, of all the collateral inheritance taxes he shall have received for the previous quarter, stating for what estates paid, on the first day of April, July, October, and January in each year, and, for all such taxes collected by him and not paid over within one month after his quarterly returns of the same is or should be made, he shall pay interest, by way of penalty, at the rate of twelve per centum per annum until paid. (Shan. Code (1906), p. 288.)

§ 1161. Lien of Tax.

Sec. 751. The lien of the collateral inheritance tax shall continue until the tax is settled and satisfied, but the said lien shall be limited to the property chargeable therewith; and all collateral inheritance tax (taxes) shall be sued for within five years after they are due and legally demandable, otherwise they shall be presumed to have been paid, and cease to be a lien as against any purchasers of real estate. (Shan. Code (1906), p. 288.)

§ 1162. Attorney General to Represent Government.

Sec. 752. In suits arising under sections 724 to 756, inclusive, which may be carried to the supreme court, the attorney general of the state shall represent the clerk of the county court and the state in that court. (Shan. Code (1906), p. 288.)

§ 1163. Bond of Executors.

Sec. 753. The bonds of all executors and administrators which are required to be given by law, shall be liable for the faithful discharge by them of all duties imposed upon them by sections 724 to 756, inclusive, including the faithful paying over by them of all collateral inheritance taxes that may come to their hands; and any trustee whose duties are

similar to those of an executor, or who has the dividing or disposing of an estate of a decedent, is included in said sections under the term executor. (Shan. Code (1906), p. 288.)

§ 1164. Duty of Chancery Court to See Tax Paid-Receipts and Vouchers. Sec. 754. In all cases where an estate is being wound up or administered in a chancery court, it shall be the duty of that court to see that the collateral inheritance tax is paid to the clerk of the county court, if such estate be liable for such tax, and to see that such tax is paid or retained before a legacy or share of an estate is paid or turned over to the owner; and, if any such tax is received by the clerk and master, it shall be ordered paid by him to the county court clerk, and upon such payment being made by a clerk and master, he shall take duplicate receipts from the county court clerk, and transmit one of them to the controller, who shall countersign it and return it, and it shall only be a good voucher to the clerk and master upon its being so countersigned. (Shan. Code (1906), p. 289.)

§ 1165. Appraisers Oath and Compensation.

Sec. 755. The appraiser provided for by sections 724 to 756, inclusive, shall be sworn by the county court clerk to faithfully and impartially perform his duty, and to make due returns, in writing, of his action in the premises, with a written statement appended of the length of time spent by him in appraising the particular property, and the necessary expense, by items, incurred by him traveling to and from the property, if there be such expense; and for his services the appraiser shall receive two dollars per day for the time necessarily spent in such service, and his actual traveling expenses in addition, to be paid him by said clerk out of any collateral inheritance tax coming to his hands, and for which the clerk shall receive credit. Said clerk shall have the right to audit any such cost bill of an appraiser, and to reduce the amount of the same, if satisfied it is incorrect, and it shall be his duty to do so. (Shan. Code (1906), p. 289.)

§ 1166. Definition of "County Court."

Sec. 756. The term "county court," used in sections 724 to 756, inclusive, shall be construed to apply to the county courts presided over and held by the chairman or county judge, and not to the quarterly county courts. (Shan. Code (1906), p. 289.)

CHAPTER LIII.

TEXAS STATUTE.

(Acts of 1907, pp. 497–505; Supplement to Sayles' Texas Civil Statutes of 1908-10, pp. 387-392.)

§ 1167.

§ 1168.

Transfers Subject to Tax-Rates of Taxation.
Estates for Years or for Life and Remainder.

§ 1169.

Bequest to Executor in Lieu of Compensation.

§ 1170.

§ 1171.

§ 1172.

§ 1173.

§ 1174.

§ 1175.

Inventory to be Filed by Executor.

Proceedings When No Administration Applied for.
Appraisers and Appraisement.

Determination of Amount of Tax-Lien and Interest.
Collection of Tax by Executor-Sale of Property.
Legacy Charged upon Real Estate.

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§ 1180.

§ 1181. § 1182.

Refund in Case of Debts Proved After Distribution.
Account of Executor not Allowed Until Taxes Paid.
Proceedings Where No Administration Necessary.

§ 1167. Transfers Subject to Tax-Rates of Taxation.

Sec. 1. All property within the jurisdiction of this state, real or personal, corporeal or incorporeal, and any interest therein, whether belonging to inhabitants of this state or not, which shall pass, absolutely or in trust, by will, or by the laws of descent of this or any other state, or by deed, grant, sale or gift, made or intended to take effect in possession or enjoyment after the death of the grantor or donor, shall upon passing to or for the use of any person except the father, mother, husband, wife or direct lineal descendants of the testator, intestate, grantor or donor, or any public corporation or charitable, educational or religious organization within this state when such bequest, gift or devise is to be used for charitable, educational or religious purposes within this state, be subject to a tax for the benefit of the state, as follows:

(1) If passing to or for the use of a lineal ascendant or a brother or sister, or a lineal descendant of a brother or sister, the tax shall be two per cent on any value in excess of two thousand dollars, and not exceeding ten thousand dollars; two and one-half per cent of any value in excess of ten thousand dollars, and not exceeding twenty-five thousand dollars; three per cent on any value in excess of twenty-five thousand dollars, and not exceeding fifty thousand dollars; three and one-half per cent on any value in excess of fifty thousand dollars, and not exceeding one hundred thousand dollars; four per cent on any value in excess of one hundred thousand dollars, and not exceeding five hundred thousand dollars; and five per cent on any value in excess of five hundred thousand dollars.

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