diminution for or on account of any valuation theretofore made of the particular estates for purposes of taxation upon which said estate in expectancy may have been limited. Where an estate for life or for years can be divested by the act or commission of the legatee or devisee, it shall be taxed as if there were no possibility of such divesting. Appraiser to Give Notice-Hearings-Witnesses-Fees.

Section 16. The appraiser appointed under the provisions of the foregoing section, shall forthwith give notice. by mail to all persons known to have a claim or interest in the property to be appraised, including the State Auditor, and such persons as the county court may by order direct, of the time and place when he will appraise such property. He shall at said time and place appraise the same at its fair market value as herein prescribed, and for that purpose the said appraiser is authorized to issue subpoenas 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 report thereof and of such value in writing, t othe county court, and such other facts in relation thereto and to the said matters as the said county court may order or require.

The appraiser shall be paid a reasonable compensation for his services, and the witnesses before him shall be paid fees in the same amount as in other civil cases. The claims for all fees or expenses incurred under this section shall be a charge against the court fund of the county when approved by the county court, and allowed by the board of county commissioners as other claims against the county. Reports of Appraiser-Hearing by County Court-Order of Court.

Section 17. The report of the appraiser shall be made in duplicate, one of which duplicates shall be filed in the office of the county court and the other in the office of the State Auditor. Upon filing such report in the county court, the county court shall forthwith give twenty days' notice by mail to all persons known to be interested in the estate in

cluding the State Auditor, of the time and place of the hearing in the matter of such report, and the county court from such report and other proofs relating to such estate shall forthwith at the time so fixed, determine the cash value of said estate and the amount of tax to which the same is liable; or the county court, without appointing an appraiser, upon giving twenty days' notice by mail to all persons known to be interested, including the State Auditor, of the time and place of hearing, may at the time so fixed, hear evidence and determine the cash value of such estate, and the amount of tax to which the same is liable. If the residence or postoffice address of any person interested in the estate is unknown to the executor, administrator or trustee such notice of hearing shall be mailed to the last known postoffice address of such person. The order of the county court shall include a statement:

1. The date of the death of the decedent;

2. The net value of the real and personal property to be transferred over and above all debts, owing by said estate and the costs of administration;

3. The proportions and amounts of all such property of such decedent;

4. The names and the relationship of the persons entitled to receive the same;

5. The rates and amounts of inheritance tax to which each of such amounts and proportions are liable;

6. The total amount of tax to be paid. And the same shall be in the form prescribed and furnished to county. courts by the State Examiner and Inspector.

Insurance Commissioner May Compute Contingent Estate.

Section 18. The Commissioner of Insurance shall on the application of any county court determine the value of any such future or contingent estates, income, or interest therein, limited, contingent, dependent or determinable up

on the life or lives of the person or persons being upon the facts contained in such appraiser's report or upon the facts contained in teh county court's finding and determination and certify the same to the county court, and his certificate shall be presumptive evidence that the method of computation adopted therein is correct.

Rehearings Before County Court.

Section 19. The State Auditor, the Attorney General, or any person dissatisfied with the appraisement or assessment and determination of such tax, may apply for a rehearing thereof, before the county court within sixty days from the findings, assessing and determination of the tax by the county court as herein provided, on filing a written notice which shall state the grounds of the application for rehearing. The rehearing shall be upon the records, proceedings and proofs had and taken on the hearing as herein provided, and a new trial shall not be had or granted unless specially ordered by the county court.

Infants' Estates-Guardians-Reappraisals for Fraud.

Section 20. The county court shall immediately after the making and filing of the order hereinbefore mentioned, mail a copy thereof to the State Auditor. If however, it appears at this or any other stage of the proceedings that any of such parties known to be interested in the estate is an infant or an incompetent, the county court shall, if the interest or such infant or incompetent is presently involved, and is adverse to that of the other persons interested therein appoint a special guardian of such infant, but nothing in this provision shall affect the right of an infant over fourteen years of age or of anyone on behalf of an infant under fourteen years of age, to nominate and apply for the appointment of a special guardian of such infant at any stage of this proceedings. Within one year after the entry of an order or decree of the county court determining the value of an estate, and assessing the tax thereon, the State Auditor may, if he believes that such appraisal, assess

ment or determination has been fraudulently, collusively or erroneously made, make application to the judge of the district court of the county in which said estate is administered on for a re-appraisal thereof. The district judge to whom such application is made made thereupon appoint a competent person to re-appraise such estate. Such appraiser shall possess the powers, be subject to the duties, shall give the notice, and receive the compensation provided by sections 15 and 16 of this act. Such compensation and the costs of the appraisement proceedings shall be payable upon the approval of the district judge in the manner provided for similar proceedings in the county court. The report of such appraiser shall be filed in the district court for which he was appointed and thereafter the same proceedings shall be taken and had by and before such district court as herein provided to be taken and had by and before the county court. The determination and assessment of such district court shall supersede the determination and assessment of the county court and shall be filed by such district court in the office of the State Auditor, and a certified copy thereof transmitted to the county court of the proper county.

Taxes Unpaid-Action by Attorney General.

Section 21. If the State Auditor shall have reason to believe that any tax is due and unpaid under this act for any reason, he shall notify the Attorney General of such fact, who may if the facts warrant, apply to the county court for a citation directed to the person liable to pay such tax, citing him to appear and show cause, at the time named herein, why the tax should not be paid. The judge of the county court shall upon proper application issue a citation, the service whereof, and the time, manner and proof thereon, shall conform as near as may be to the provisions of the laws governing probate practice of this State. The Attorney General may direct the proceedings for and on behalf of the state, when he deems it necessary, and it shall be the duty of the county attorney to appear

in such proceedings for the state when required so to do by the Attorney General. The State Examiner and Inspector shall as often as may be practicable inspect the files and records of the county courts of this state in all cases where an inheritance tax is or may be due, and shall report to the State Auditor any delinquency therein.

Record of County Court-Provisions.

Section 22. The State Auditor shall furnish to each county court a book which shall be a public record, and in which he shall enter the name of every decedent whose estate is or may become liable for such tax, and upon whose estate an application to him has been made for the issue of letters of administration, or letters testamentary, or. ancillary letters, the date and place of death of such decedent, the names, places of residence and relationship to him of his heirs at law, the names and places of residence of the legatees and devisees in any will, of any such decedent, the amount of each legacy and the estimated value of any property devised therein and to whom devised. These entries shall be made from data contained in the paper filed on any such application, or in any proceeding relating to the estate of the decedent. The county court shall also enter in such book, the amount of the personal property of any such decedent as shown by the inventory thereof, when made and filed in his office, and the returns made by any appraiser appointed by him under this act, and the value of annuities, life, estate, terms of years, and other property of any such decedent, or given by him in his will or otherwise, as fixed by the county court, and the tax assessed thereon, and the amounts of any receipts for payment of tax on the estate of such decedent, under this act filed with him. The State Auditor shall also furnish to each county forms for the reports to be made by such county court which shall correspond with the entries to be made in such books.