opinion no transfer or any part of such property is taxable hereunder, he shall certify that fact in writing, made in duplicate. One of said certificates shall be forwarded by him to the clerk of the county court, who is required to make report under section twelve hereof, and the other certificate shall be forwarded to the administrator, executor or trustee having such property in charge, or to the grantee, vendee, bargainee or donee thereof. If in his opinion the transfer of any of the property so transferred is taxable under the provisions of this act, he shall in like manner certify a description of the property, or of the part thereof so liable, and of the amount of tax with which it is assessed, and shall make duplicate certificates showing those facts, one of which he shall forward to the said clerk and one to such administrator, trustee, grantee, vendee, bargainee or donee. (Code 1906, p. 494.)

§ 1338. Failure to Report Transfers to Tax Commissioner-Proceedings. Sec. 15. If any transfer be not reported to the state tax commissioner by the clerk of the county court or the executor, administrator, trustee, grantee, vendee, bargainee or donee, or other person, the said tax commissioner may proceed, upon such information as he can obtain, to inquire and determine whether any such transfer is subject to tax under this act, and what tax, if any, should be assessed and shall proceed as to any such transfer and the property passing thereby, in all respects, as if the same had been reported to him as required by this chapter. (Code 1906, p. 495.)

§ 1339. Recording Certificates of Tax Commissioner.

Sec. 16. The executor, administrator, trustee, devisee, vendee, grantee, bargainee or donee shall cause the certificate, so received from the state tax commissioner, to be recorded by the clerk of the county court. Such certificate shall be recorded in the book wherein inventories and accounts of fiduciaries are recorded; but it shall be in compliance with this section if such a certificate be laid before a commissioner of accounts of said court at the first settlement thereafter of the accounts of any fiduciary, and be made a part of the report of such commissioner of accounts and be recorded with it. (Code 1906, p. 495.)

Sec. 17. Notwithstanding any such certificates may have been made and recorded, if it afterward appear to the state tax commissioner that the transfer of the property mentioned in such certificate, or any part thereof, is subject to any tax and in addition to that mentioned in such certificate, or that it is taxable in a case where such certificate showed that it was not liable to such tax, he shall assess the proper tax thereon in addition to any tax which may have been theretofore assessed, and shall forthwith certify the amount of the same in duplicate, and forward one of such certificates to each of the persons to whom his original certificate was required to be forwarded. The certificate, so forwarded to the clerk of the county court, shall by him be forthwith recorded in the book in which deeds of trust and mortgages are recorded, and from the time of its admis

sion to record shall constitute a lien on the property on which tax is assessed, for the amount of such taxes, and any interest accruing thereon, until the same are paid, except as against purchasers for value before such admission to record, without notice of such additional liability and as against those who may claim under such purchaser, having purchased for valuable consideration without notice of such liability. (Code 1906, p. 495.)

§ 1341. Payment of Tax into Treasury Certificate of Payment.

Sec. 18. As soon as the amount of any tax upon any transfer shall be certified by the state tax commissioner, the person liable for such tax shall pay the amount thereof to the credit of the treasury of West Virginia, in the manner provided for the payment of other moneys into such treasury, except that the certificate of the bank in which the same may be deposited shall be in duplicate, and shall describe the property upon the transfer of which the tax is assessed, and that one of such duplicate certificates of deposit shall be forwarded to the state tax commissioner. The said state tax commissioner shall at once certify, in duplicate, that all the taxes upon such transfer under the provisions of this act have been paid, and shall forward such certificates, one to the person making the payment and the other to the clerk of the county court, who shall record the same in the book in which releases are recorded. From the date when any such certificate of payment, or any such certificate that the property is not liable to such taxes, is admitted to record, the property mentioned in such certificate shall be free from any lien or claim for any such taxes, except as provided in the preceding section. (Code 1906, p. 496.)

§ 1342. Enforcement of Tax.

Sec. 19. If any such taxes, hereinbefore provided for, shall not be paid within sixty days from the time they become payable, or if there be an appeal with respect to the same or payment thereof be prevented by litigation or other unavoidable cause, within sixty days after the decision of such appeal or the end of such litigation or other cause of delay, the state tax commissioner shall on behalf of the state, and with the assistance of the prosecuting attorney of the county, proceed in the circuit court, by appropriate proceedings, to enforce the lien of such taxes upon any property subject to such lien, and to obtain the sale thereof, or of so much thereof as may be necessary to satisfy such lien, and relief shall be given by such circuit court accordingly. In addition to any other remedy for the collection of any tax upon such transfer, the same may be recovered in an action of assumpsit on behalf of the state of West Virginia against any person liable for such tax, and the state tax commissioner is authorized to bring such action in any circuit court or before any justice having jurisdiction, and the prosecuting attorney shall assist in the prosecution thereof. The state tax commissioner may compromise and settle the amount of any such tax when there is a controversy as to the relationship between the former owner of the property and the person to whom it is transferred. (Code 1906, p. 496.)

§ 1343. Appeals from Assessment.

Sec. 20. Within thirty days after the state tax commissioner shall have forwarded a certificate of the amount of tax assessed upon the transfer of any property, any person interested in such transfer, or in such property, may apply to the circuit court of any county, in which such property or the greater part thereof may be, for an appeal from the assessment so made. Such application shall be by petition in writing, stating the names and addresses of all persons interested, showing the grounds upon which the appellant claims to be aggrieved, and an appeal shall be allowed thereon forthwith; and, until the same shall have been heard and decided, proceedings for the collection of such taxes may be stayed by order of said court for good cause shown, and upon such conditions as it may direct. Such appeal shall have precedence over other civil cases, except those relating to taxes claimed by the state, and shall be heard and decided as soon as may be. Before any such hearing reasonable notice thereof shall be given to all other persons interested, and the state tax commissioner and prosecuting attorney, who, with the said commissioner, shall defend the interests of the state. Upon such hearing the court shall consider all certificates relating to such taxes, and all other pertinent evidence that may be offered by either party. If it be of the opinion that the assessment appealed from was correct, it shall affirm the same; if it be of the opinion that the transfer was not subject to any such taxes, it shall set aside the said assessment and enter an order exonerating the property from taxes. If it be of the opinion that the transfer was subject to such taxation, but that the amount of taxes assessed was erroneous, it shall correct the assessment thereof by increasing or decreasing the amount thereof, as it may think just, and shall enter judgment accordingly. A copy of the judgment upon any such appeal shall be certified in duplicate, and forwarded and recorded as is herein provided with respect to the certificate of the state tax commissioner. (Code 1906, p. 497.)

§ 1344. Fees of Clerk of County Court.

Sec. 21. For his services in recording such certificate or copy of judg ment, the clerk of the county court shall be entitled to a fee of fifty cents, to be taxed to and be paid by the person to whom such property shall be transferred. (Code 1906, p. 497.)

§ 1345. Account of Fiduciaries not Allowed Without Certificate of Tax Commissioner.

Sec. 22. In the settlement of his accounts any fiduciary making payment of the amount assessed upon any such transfer, as shown by any such certificate or judgment, may have credit for such payment upon filing the certificate of the state tax commissioner that such taxes have been paid, but no final settlement shall be made of the account of any fiduciary liable for such taxes until he shall have filed such certificate of payment. (Code 1906, p. 498.)

§ 1346. Compromise by Tax Commissioner.

Sec. 23. The state tax commissioner may compromise and settle the amount of such taxes whenever controversy may arise as to the ownership between the former owner of the property and the person to whom the same may have passed. (Code 1906, p. 498.)

§ 1347. Liability of Fiduciaries and Sureties.

Sec. 24. Every fiduciary, and the sureties on his bond, shall be liable upon such bond for all moneys such fiduciary may receive for taxes under this chapter, and for the proceeds of all sales of real estate received by him under the provisions hereof; and if any such fiduciary fail to perform any of the duties imposed on him by this chapter, he and his sureties shall be liable upon his bond for any damages resulting from such failure, the court under whose order he qualified may revoke his authority, and he and his sureties shall be liable to the same proceedings as if his authority had been revoked for any other cause. (Code 1906, p. 498.)

§ 1348. Penalty for Failure to Discharge Duties.

Sec. 25. Any clerk or other person failing to discharge any duty imposed upon him by this act shall be guilty of a misdemeanor, and be fined, in the discretion of the court, not less than ten nor more than five hundred dollars. (Code 1906, p. 498.)

§ 1349. Inspection of Books by Tax Commissioner.

Sec. 26. Every person having in his possession or control any book or paper containing any information respecting property transferred, as aforesaid, shall at the request of the state tax commissioner exhibit the same to him or to the prosecuting attorney of the county, and any person in interest shall make written answer under oath to any questions which the said state tax commissioner may put in writing concerning such property. Any person failing to comply with the provisions of this section shall be guilty of a misdemeanor, and upon conviction thereof shall be, in the discretion of the court, fined not less than ten nor more than five hundred dollars. (Code 1906, p. 498.)

CHAPTER LIX.

WISCONSIN STATUTE.

(Laws of 1903, pp. 65–81; Laws of 1905, p. 162; Laws of 1907, pp. 52, 585; Laws of 1909, pp. 635-647; Laws of 1911, pp. 524, 644.)

Transfers Subject to Tax-Value of Property.

Primary Rates of Taxation.

1350.

§ 1351.

§ 1354.

§ 1355.

§ 1356.

1357.

§ 1358.

§ 1359.

§ 1360.

§ 1361.

Lien of Tax-Payment to Treasurer-Receipts-Time for Payment.
Interest and Discount.

Collection of Tax by Executor-Sale of Property.

Refund of Tax in Certain Cases.

Bond to Pay Tax When Person Comes into Possession or Enjoy.

ment.

Bequest to Executor in Lieu of Compensation.

Transfer or Delivery of Stocks, Securities and Deposits-Notice.
Jurisdiction of County Court-Estates of Nonresidents-Fees of
County.

§ 1362. Appraisers and Appraisement-Contingent and Expectant Estates. § 1363. Notice of Appraisement-Witnesses-Report-Compensation. Report of Special Appraiser-Proceedings Thereon-Computation of Tax-Reappraisement.

§ 1364.

§ 1369.

Retention of Funds by Treasurer for Use of County. 1370. Compromise of Taxes in Certain Cases.

§ 1350. Transfers Subject to Tax-Value of Property.

Sec. 1. A tax shall be and is hereby imposed upon any transfer of property, real, personal or mixed, or any interest therein, or income therefrom in trust or otherwise, to any person, association or corporation, except county, town or municipal corporations within the state, for strictly county, town or municipal purposes, and corporations of this state organized under its laws solely for religious, charitable or educational purposes, which shall use the property so transferred exclusively for the purposes of their organization within the state, in the following cases:

When the transfer is by will or by the intestate laws of this state from any person dying possessed of the property while a resident of the

state.