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purpose of the permanent improvement of the county road. Such roads shall not be built within the corporate limits of any city or village, but may begin at the limit of any city or village and extending therefrom in the direction most traveled by the public, to be determined upon by the said county commissioners; provided, that such improvements may be made from the limit of any city of the metropolitan or first class and through a city of the second class or village, where the road so determined upon to be improved is a main road between the county and such city of the metropolitan or first class. All contracts for such permanent improvements shall be let by the said board, by competitive bids after the plans and specifications therefor drawn by the county surveyor or engineer have been filed with the county clerk of each respective county. All bids for the construction of such roads shall be deposited with the county clerk of the respective counties and opened by him in the presence of the county commissioners, then filed with the county clerk. All such permanent roadbeds shall not be less than twelve feet, nor more than sixteen feet in width and shall be constructed of the most durable and approved material and the remaining part of said road shall be constructed at one side of the said permanent part and be used as a dirt road; provided, that it shall be lawful for the county commissioners of any county having a population of not more than thirty thousand, to use said fund in the manner herein provided for the improvement of any grade, bridge, cut, fill, or dirt road leading into any city or village within said county; provided, that all money hereafter paid by the various county treasurers to the state treasurer, under the provisions of this chapter shall be, upon proper vouchers signed by the county clerk and county treasurer, paid back to the said county from which said tax was received and said money when so refunded by the state treasurer shall be placed in the special fund heretofore mentioned in each county and shall be expended in like manner and for like purposes as hereinabove specified. (Laws 1903, p. 100; Comp. Stats. (1910), p. 650.)

§ 1393. Payment to State Treasurer-Receipts and Reports.

Sec. 19. The treasurer of each county shall collect and pay the state treasurer all taxes that may be due and payable under this act, who shall give him a receipt therefor, of which collection and payment he shall make a report under oath to the state auditor on the first Mondays in March and September of each year, stating for what estate paid, and in such form and containing such particulars as the auditor may prescribe, and for all said taxes collected by him and not paid to the state treasurer by the first day of October and April of each year he shall pay the interest at the rate of ten per cent per annum. (Laws 1903, p. 100; Comp. Stats. (1910), p. 650.)

§ 1394. Copies of Receipts to be Furnished-Lien of Tax.

Sec. 20. Any person or body politic or corporate, shall upon the payment of the sum of fifty cents, be entitled to a receipt from the county treasurer of any county or the copy of the receipt at his option, that may have been given by said treasurer for the payment of any tax under this act, to be sealed with the seal of his office, which receipt shall designate on what real property, if any, of which any deceased may have died seised, said tax has

been paid and by whom paid, and whether or not it is in full of said tax, and said receipt may be recorded in the clerk's office of said county in which the property may be situated in the book to be kept by said clerk for such purpose. The lien of the inheritance tax provided herein shall continue until the said tax is settled and satisfied; provided, that said lien shall be limited to the property chargeable therewith; and provided further, that all inheritance 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 such lien shall be removed. (Laws 1903, p. 100; Comp. Stats. (1910), p. 651.)

INDEX.

Account of Executor.

[References are to Pages.]

settlement or allowance of, before payment of tax, 272, 273.

Accrual Тах.

time of, 341, 342.

Acknowledged Relation of Parent and Child.
persons standing in, whether subject to tax, 182-184.

Actions.

to enforce tax, 339, 354.

Administration Expenses.

deduction of, 317-325.

Administrators. See Executors and Administrators.
temporary, deduction of fees and disbursements, 318.

Adopted Children.

child of, whether exempt from tax, 181.

exemption from tax, 180-182.

retrospective statute affecting exemption, 181.

widow of, whether exempt, 181.

Adopted Statutes.

construing statutes adopted from another state, 49.

Advancements.

whether taxable, 104, 105.

Affidavit.

form of affidavit of mailing notice, 360.

Aged.

exemption of gift to home for, 203-205.
(779)

Aliens.

[References are to Pages.]

discrimination against, 38, 259-266.

gift of securities to, 242.

tax on transfer to, 226, 227.

transfers to, in absence of treaty, 258, 259.

transfers to, under various treaties, 259-266.

Almshouse.

exemption of gift to, 203.

Annuities.

fund liable for tax upon, 124, 145.
taxation of, 121-123.

Antenuptial Agreement.

taxation of transfer, 163.

Appeals.

bonds or undertaking, 336.

forms of notice, 368, 370.

form of order, 369.

notice of appeal, 335.

persons who may appeal, 334.

review of proceedings, 336-338.
questions reviewable, 336-338.
time for appeal, 335.

who may appeal, 334.

Applications. See Forms.

Appraisers and Appraisement.

appointment of appraisers, 295, 296.

action by surrogate on his own motion, 296.

actual market value, what is, 303.

assets distributed in another state, 302.

compromised claim, 304.

conclusiveness of proceedings, 326-333.

corporate stock, ascertaining value of, 305-307.
deductions to be made. See Deductions.

[References are to Pages.]

Appraisers and Appraisement (Continued).

doubtful claims, 303-305.

due process of law in giving notice, 298-300.
evidence, sufficiency, 302.

evidence of value of stock, 305–307.

form of petition for appointment, 356–358.

form of order appointing, 358.

form of oath of appraiser, 359.

form of affidavits for appraisal of nonresidents' estates, 380.

form of notice of assessment, 368.

form of order fixing tax, 367.

form of report of appraiser, 362.

form of subpoena, 360.

form of affidavit of mailing notice of hearing, 360.

form of notice of hearing, 359.

forms in proceedings by district attorney, 386–390.

fair market value, what is, 303.

improvements on property owned in common, 303.
jurisdiction of court, 289–291.

jurisdiction as depending on domicile of decedent and situs of

property, 297.

law governing in case of change of statute, 297, 298.

litigated claims, 303-305.

market value defined, 303.

net succession only is taxed, 301, 311.

nonresidents, venue of proceedings, 297.

notes, valuation of, 303-305.

notice of proceedings, 299-301.

powers of appraisers in making deductions, 312.
property to be included in appraisement, 301-303.

property exempt from general taxation, 303.
property lost, destroyed or misappropriated, 325,
property outside of state, 302.

reappraisement of property, 309, 326.
report of appraiser, 304, 308.

second appraisement, 309, 326.

stock, determination of value, 305-307.

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