ARTICLE XII.

LAWS REPEALED; WHEN TO TAKE EFFECT.

Section 280. Laws repealed.

281. When to take effect.

$280. Laws repealed. Of the laws enumerated in the schedule hereto annexed, that portion specified in the last column is repealed.

281. When to take effect. This chapter shall take effect June fifteenth, eighteen hundred and ninety-six.

ARTICLE XIII.

§ 282. Limitation of time. The provisions of the code of civil procedure, relative to the limitation of time of enforcing a civil remedy, shall not apply to any proceeding or action taken to levy, appraise, assess, determine or enforce the collection of any tax or penalty prescribed by articles nine or ten of said chapter, and this act shall be construed as having been in effect as of date of the original enactment of the corporation and inheritance tax law, provided, however, that as to real estate in the hands of bona fide purchasers, the transfer tax shall be presumed to be paid and cease to be a lien as against such purchasers after the expiration of six years from the date of accrual. This act shall not affect any action or proceeding now pending. (Article 13 thus added by L. 1899, chap. 737, taking effect May 27, 1899.)