any person to whom the deceased, 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 rate of tax shall be two dollars on every hundred dollars of the clear market value of such property received by each person, and at and after the same rate for every less amount; provided, that the sum of ten thousand dollars of any such estate shall not be subject to any such duty or taxes, and that only the amount in excess of ten thousand dollars shall be subject to the above duty or tax. In all other cases the rate shall be as follows: On each and every hundred dollars of the clear market value of all property five dollars and at the same rate for any less amount; provided, that an estate in the above case which may be valued at a less sum than five hundred dollars shall not be subject to any such duty (Laws 1903, p. 95; Comp. Stats. (1910), p. 646.)

or tax.

§ 1376.

Estates for Years or for Life and Remainders.

Sec. 2. When any person shall bequeath or devise any property or interest therein or income therefrom to mother, father, husband, wife, brother, sister, the widow of the son, husband of the daughter, or a lineal descendant during the life or for a term of years and remainder to the collateral heir of the descendant, or the stranger in blood or to the body politic or corporate at their decease, or on the expiration of such term, the said life estate or estates for a term of years shall not be subject to any tax and the property so passing shall be appraised immediately after the death at what was the fair market value thereof at the time of the death of the decedent in the manner hereinafter provided, and after deducting therefrom the value of said life estate, or term of years, the tax prescribed by this act on the remainder shall be immediately due and payable to the treasurer of the proper county, and, together with the interest thereon shall be and remain a lien on said property until the same is paid; provided, that the person or persons or body politie or corporate beneficially interested in the property chargeable with said tax elect not to pay the same until they shall come into the actual possession or enjoyment of such property; then, in that case said person or persons or body politic or corporate shall give a bond to the people of the state of Wyoming, in a penalty three times the amount of the tax arising upon such estate with such sureties as the district judge may approve, conditioned for the payment of the said tax, and interest thereon, at such time or period as they or their representatives may come into the actual possession or enjoyment of said property, which bond shall be filed in the office of the county clerk of the proper county; provided, further, that such person shall make a full, verified return of said property to said district judge, and file the same in his office within one year from the death of the decedent, and within that period enter into such securities and renew the same each five years. (Laws 1903, p. 96; Comp. Stats. (1910), p. 646.)

§ 1377. Time for Payment-Bond-Interest.

Sec. 3. All taxes imposed by this act, unless otherwise herein provided for, shall be due and payable at the death of the decedent, and interest at the rate of six per cent per annum shall be charged and collected thereon

for such time as said taxes are not paid; provided, that if said tax is paid within six months from the accruing thereof, interest shall not be charged or collected thereon, but a discount of five per cent shall be allowed and deducted from said tax, and in all cases where the executors, administrators or trustees do not pay such tax within one year from the death of the decedent, they shall be required to give a bond in the form and to the effect prescribed in section two of this act for the payment of said tax, together with interest. (Laws 1903, p. 96; Comp. Stats. (1910), p. 647.)

Sec. 4. Any administrator, executor or trustee having any charge or trust in legacies or property for distribution subject to the said tax shall deduct the tax therefrom, or if the legacy or property be not money he shall collect the tax thereon upon the appraised value thereof from the legatee or person entitled to such property, and he shall not deliver or be compelled to deliver any specific legacy of property subject to tax to any person until he shall have collected the tax thereon, and whenever any such legacy shall be charged upon or payable out of real estate, the executor, administrator or trustee, before paying the same shall deduct said tax therefrom and pay the same to the county treasurer for the use of the state, and the same shall remain a charge on such real estate until paid, and the payment thereof shall be enforced by the executor, administrator or trustee in the same manner that the said payment of said legacies might be enforced; if, however, such legacy be given in money to any person for a limited period, he shall retain the tax upon the whole amount, but if it be not in money, he shall make application to the court having jurisdiction of his accounts to make an apportionment if the case requires it of the sum to be paid into his hands by such legatees, and for such further order relative thereto as the case may require. (Laws 1903, p. 97; Comp. Stats. (1910), p. 647.)

§ 1379. Sale of Property to Pay Tax.

Sec. 5. All executors, administrators, and trustees shall bave full power to sell so much of the property of the decedent as will enable them to pay said tax, in the same manner as they may be enabled to do by law, for the payment of debts for their testators and intestates, and the amount of said tax shall be paid as hereinafter directed. (Laws 1903, p. 97; Comp. Stats. (1910), p. 647.)

§ 1380.

Payment to County Treasurer-Receipts and Vouchers. Sec. 6. Every sum of money retained by any executor, administrator or trustee, or paid into his hands for any tax on any property, shall be paid by him within thirty days thereafter to the treasurer of the proper county, and the said treasurer, or treasurers shall give, and every executor, administrator or trustee shall take, duplicate receipts from him of said payments, one of which receipts he shall immediately send to the state treasurer whose duty it shall be to charge the treasurer so receiving the tax with the amount thereof, and shall seal said receipt with the seal of his office and countersign the same and return it to the executor, administrator or trustee, whereupon it

shall be a proper voucher in the settlement of his accounts, but the executor, administrator or trustee shall not be entitled to credit in his accounts or be discharged from liability for such tax unless he shall produce a receipt so sealed and countersigned by the treasurer and a copy thereof certified by him. (Laws 1903, p. 97; Comp. Stats. (1910), p. 648.)

§ 1381.

Statement to County Treasurer of Taxable Transfers.

Sec. 7. Whenever any of the real estate of which any decedent may die seised shall pass to any body politic or corporate, or to any person or per sons, or in trust for them, or some of them, it shall be the duty of the executor, administrator or trustee of such decedent to give information thereof in writing to the treasurer of the county where said real estate is situated, within six months after they undertake the execution of their duties, or if the fact be not known to them within that period, then within one month after the same shall have come to their knowledge. (Laws 1903, p. 97; Comp. Stats. (1910), p. 648.)

§ 1382. Refund of Tax When Debts Proved After Distribution.

Sec. 8. Whenever debts shall be proved against the estate of the decedent after distribution of legacies from which the inheritance tax has been deducted in compliance with this act, and the legatee is required to refund any portion of the legacy, a due proportion of the said tax shall be repaid to him by the executor or administrator, if the said tax has not been paid into the state or county treasury, or by the county treasurer if it has been so paid. (Laws 1903, p. 98; Comp. Stats. (1910), p. 648.)

§ 1383. Transfer of Stocks or Loans by Foreign Executor.

Sec. 9. Whenever any foreign executor or administrator shall assign or transfer any stocks or loans in this state standing in the name of decedent, or in trust for decedent, which shall be liable to the said tax, such tax shall be paid to the treasury or treasurer of the proper county on the transfer thereof; otherwise the corporation making such transfer shall become liable to pay such taxes. (Laws 1903, p. 98; Comp. Stats. (1910), p. 648.)

§ 1384. Refund of Tax Paid Erroneously.

Sec. 10. When any amount of said tax shall have been paid erroneously to the state treasurer it shall be lawful for him on satisfactory proof rendered to him by said county treasurer of said erroneous payments to refund and pay to the executor, administrator or trustee, person or persons, who may have paid any such tax in error, the amount of such tax so paid; provided, that all applications for the repayment of said tax shall be made within two years from the date of said payment. (Laws 1903, p. 98; Comp. Stats. (1910), p. 648.)

§ 1385. Appraisers and Appraisement.

Sec. 11. In order to fix the value of property of persons whose estate shall be subject to the payment of said tax, the district judge, on the application of any persons interested in the estate, including the state, or upon his

own motion, shall appoint some competent person as appraiser as often as, or whenever occasion may require, whose duty it shall be forthwith to give notice by mail to all persons known to have or claim an interest in such property, and to such persons as the district judge may by order direct, of the time and place at which he will appraise such property, and at such time and place to appraise the same at a fair market value, and for that purpose the appraiser is authorized by leave of the district judge to use subpoenas for and to compel the attendance of witnesses before him, and to take the evidence of such witnesses under oath concerning such property and the value thereof, and he shall make a report thereof and of such value in writing to the district court with the depositions of the witnesses examined and such other facts in relation thereto as the district court may by order require to be filed in the office of the clerk of said district court, and from this report the said district court shall forthwith make an order and fix the then cash value of all estate, annuities and life estates or terms of years growing out of said estate, and the tax to which the same is liable, and shall immediately give notice by mail to all parties known to be interested therein. Any person or persons dissatisfied with the appraisement or assessment may appeal therefrom to the district court of the proper county within sixty days after the making and filing of such appraisement or assessment, on giving good and sufficient security to the satisfaction of the district judge to pay all costs together with whatever taxes that shall be fixed by the district court. The said appraiser shall be paid by the county treasurer out of any funds he may have in his hands on account of said tax, on the certificate of the district judge at the rate of three dollars per day for every day actually and necessarily employed in said appraisement together with his actual and necessary traveling expenses, and the witnesses subpoenaed by said appraiser shall be paid such fees as now provided by law. (Laws 1903, p. 98; Comp. Stats. (1910), p. 649.)

§ 1386. Appraiser Taking More Than Regular Fees-Penalty.

Sec. 12. Any appraiser appointed by this act who shall take any fees or reward from any executor, administrator, trustee, legatee, next of kin or heir of any decedent, or from any other person liable to pay said tax, or any portion thereof, shall be guilty of a misdemeanor, and upon conviction in any court having jurisdiction of misdemeanors he shall be fined not less than two hundred and fifty dollars, nor more than five hundred dollars, and imprisoned not exceeding ninety days, and in addition thereto the district judge shall dismiss him from such service. (Laws 1903, p. 99; Comp. Stats. (1910), p. 649.)

Sec. 13. The district court in the county in which the real property is situated, of the decedent who was not a resident of the state, or in the county of which the deceased was a resident at the time of his death, shall have jurisdiction to hear and determine all questions in relation to the tax arising under the provisions of this act, and the district court first acquiring juris

diction hereunder shall retain the same to the exclusion of every other. (Laws 1903, p. 99; Comp. Stats. (1910), p. 649.)

§ 1388. Proceedings to Enforce Tax.

Sec. 14. If it shall appear to the district court that any tax accruing under this act has not been paid according to law, it shall issue a summons summoning the persons interested in the property liable to the tax to appear before the court on a day certain not more than three months after the date of such summons, to show cause why said tax should not be paid. The process, practice and pleadings and the hearing and determination thereof, and the judgment in said court in such cases, shall be the same as those now provided or which may hereafter be provided in probate cases in the district courts in this state, and the fees and costs in such cases shall be the same as in probate cases in the district courts of this state. (Laws 1903, p. 99; Comp. Stats. (1910), p. 649.)

§ 1389. Notice to County Attorney of Unpaid Taxes.

Sec. 15. Whenever 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 the persons interested in the property liable to pay said tax to pay the same, he shall notify the county attorney of the proper county, in writing, of such refusal to pay said tax, and the county attorney so notified, if he has proper cause to believe a tax is due and unpaid, shall prosecute the proceeding in the district court in the proper county, as provided in section fourteen of this act for the enforcement and collection of such tax, and in such case said court shall allow as costs in the said case such fees to said attorney as it may deem reasonable. (Laws 1903, p. 99; Comp. Stats. (1910), p. 650.)

§ 1390.

Statement to County Treasurer of Delinquent Taxpayers. Sec. 16. The clerk of the district court of each county shall every three months make a statement in writing to the county treasurer of the county of the property from which, or the party from whom he has reason to believe a tax under this act is due and unpaid. (Laws 1903, p. 99; Comp. Stats. (1910), p. 650.)

§ 1391.

Record of Estates to be Kept by County Clerk.

Sec. 17. The county commissioners of each county shall furnish to each county clerk a book in which he shall enter the returns made by appraisers for cash value of annuities, life estates and terms of years and other property fixed by the district court in his county and the tax assessed thereon, and the amounts of any receipts for payment thereof filed with him, which book shall be kept in the office of the county clerk as a public record. (Laws 1903, p. 100; Comp. Stats. (1910), p. 650.)

§ 1392. Custody and Use of Taxes Collected.

Sec. 18. The county treasurer of each county shall keep all money collected under the provisions of this act in a separate and special fund to be expended under the direction of the county commissioners of each county, for the sole