County Judge's Quarterly Reports.

Section 23. Each judge of the county court shall on January, April, July and October first, of each year, make a report upon the forms furnished by the State Auditor, containing all the data and matters required to be entries in such books, which shall be immediately transmitted to the State Auditor.

Remainder and Expectant Estates-Estimate of Tax.

Section 24. The State Auditor, with the consent of the Attorney General, expressed in writing, is authorized to enter into an agreement with the executor, administrator or trustee of any estate in which remainders or expectant estates have been of such a nature or so disposed and circumstanced that the taxes therein were held not presently payable or where the interests of the legatees, or devisees are not ascertainable under the provisions of this act, and to compound such taxes upon such terms as may be deemed equitable and expedient and to grant discharges to said executors, administrators, or trustees, upon the payment of the taxes provided for in such composition; provided, however, that no such compensation shall be conclusive in favor of said executors, administrators or trustees as against the interest of such cestui que trust as may possess either present rights of enjoyment, or fixed, absolute or indefeasible rights of future enjoyment, or of such as would possess such rights in the event of the immediate termination of particular estates, unless they consent thereto either personally when competent or by guardian. Composition or settlement made or effected under the provisions of this section shall be executed in triplicate and one copy shall be filed in the office of the State Auditor; one copy in the office of the judge of the county court having jurisdiction over the estate, and one copy to be delivered to executor, Tax Receipt-Recording.

Section 25. Any person shall upon the payment of the administrator or trustees, who shall be parties thereto.

sum of fifty cents, be entitled to a receipt from the State Treasurer, or the State Auditor, or at his option to a copy of a receipt that may have been given by such Treasurer or State Auditor for the payment of any tax under this act, under the official seal of such treasurer or State Auditor, which receipt shall designate upon what real property, if any, of which any decedent may have died seized, such tax shall have been paid, by whom, and whether in full of such tax. Such receipt may be recorded in the office of the county clerk of the county in which such property is situated in a book to be kept by him for that purpose, which shall be labeled "Transfer Tax."

Tax Becomes Part of General Revenue Fund.

Section 26. All taxes levied and collected under this act less any expense of collection, shall be paid into the State Treasury, which shall become a part of the general revenue fund.

Definition of Terms.

Section 27. The words "estate" and "property" as used in this act, shall be taken to mean the real and personal property or interest therein of the testator, intestate grantor, bargainor, vendor, or donor passing or transferred to individual legatees, devisees, heirs next of kin, grantee, donees, vendees, or successors, and shall include all personal property within or without the State. The word "transfer" as used in this act, shall be taken to include the passing of property or any interest therein, in possession or enjoyment, present or future by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner herein prescribed. The word "decedent" as used in this act, shall include the testator, intestate, grantor, bargainor, vendor or donor.

Rules and Regulations—Interstate Business.

Section 28. The State Auditor shall promulgate reasonable rules and regulations for the conveying of this act into effect and for the calculation of the proportions taxable

hereunder upon the transfer of any interests in any company doing business as a unit within this state and outside thereof so that any property held outside the State and not owned, held, used or operated for or in connection with the property owned, held or used in this State, shall be omitted from the tax hereunder laid.

Act an Amendment to Existing Laws.

Section 29. This act shall be construed as an amendment to the existing laws.

Approved March 15, 1915.

CHAPTER 163.

PLUMBING BOARD OF EXAMINERS IN CITIES.

AN ACT to create a Board of Examiners and Inspectors of Plumbing in cities and towns of over two thousand inhabitants and compensation provided for said board.

Be It Enacted By the People of the State of Oklahoma: Plumbers to Possess Certificate.

Section 1. That any person now or hereafter engaging or working at the business of plumbing in cities or towns of two thousand or more inhabitants, in this state either as master plumber or as journeyman plumber, shall first receive a certificate thereof in accordance with the provisions of this act.

Examination for Certificate.

Section 2. Any person desiring to engage or work at

the business of plumbing, either as a master plumber, employing plumber or as a journeyman plumber, in cities having a population of two thousand or more and a system of water supply or sewerage, shall make application to a board of examiners hereinafter provided for, and shall at such times and places as said board may designate, be compelled to pass such examination as to his qualifications as said board may direct. Said examination may be made in the whole or in part in writing and shall be of practical and elementary character, but sufficiently strict to test the qualifications of the applicant.

Board of Examiners-How Constituted.

Section 3. That there shall be in every city of two thousand inhabitants or more, a board of examiners of plumbers, consisting of three members, one of which shall be chairman of the board of health of said city, who shall be ex-officio chairman of said board of examiners; a second member, who shall be a master plumber; a third member shall be a journeyman plumber. Said second and third members shall be appointed by the mayor and approved by the council or city commissioners, as the case may be, of said cities within three months after the passage of this act, for a term of one year and shall be paid from the treasury of said city, the same as other officers in such sums as the authorities may designate, provided that in no event shall such sums paid second and third members exceed the amount paid for certificates as provided for in the succeeding section.

Meetings of Board-Examinations-Fees.

Section 4. Said board of examiners shall within ten days after their appointments, meet, and shall then designate the times and places for examination of all applicants desiring to engage in or work at the business of plumbing within their respective jurisdiction. Said board shall examine said applicants as to their practical knowledge of plumbing, house drainage and ventilation, and if satisfied

er.

of the competency of such applicants, shall thereupon issue a certificate to such applicant authorizing him to engage in or work at the business of plumbing, either as master plumber, or employing plumber or journeyman plumbThe fee for a certificate for a master plumber or employing plumber shall be $5.00; for a journeyman plumber it shall be $1.00. Said certificate shall be valid and have force throughout the State, and shall be renewable annually, and all fees received for said certificates shall be paid into the treasury of the city where such certificates are issued.

Applications.

Section 5. All persons who are required by this act to take examinations and procure a certificate as required by this act, shall apply to the board of the city where they reside or to the board nearest their place of residence.

Plumbing Regulated by City.

Section 6. Each city with a population of two thousand or more in the State, having a system of water supply or sewerage shall, by ordinance, within three months after the passage of this act, prescribe rules and regulations for the material construction and inspection of all plumbing and sewerage placed in, or in connection with any building in each city, and the board of health or proper authorities shall further provide that no plumbing work shall be done, except in case of repairing leaks, without permit being issued therefor upon such terms and conditions as such city shall prescribe.

Plumbing Inspector-Qualifications.

Section 7. Each city with a population of two thousand or more in the State, having a system of water supply or sewerage shall by ordinance, within three months after the passage of this act, create an office of plumbing inspector, whose duty it shall be to inspect all plumbing installed and furnish a certificate of approval of the same. Said plumbing inspector shall not have less than five years' prac