Notice of rehearing; appointment of guardian. (4.) The county court shall immediately give notice by mail upon the determination by him as to the value of any estate. which is taxable under this act and of the tax to which it is liable to all parties known to be interested therein including the secretary of state. If, however, it appears at this or any 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 of 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 any one 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 state of the proceedings.

Re-appraisement of estate. (5.) Within two years after the entry of an order or decree of the county court determining the value of an estate and assessing the tax thereon, the secretary of state may if he believes that such appraisal, assessment or determination has been fraudulently, collusively or erroneously made, make application to the circuit judge of the judicial circuit in which the former owner of such estate resided for a re-appraisal thereof. The circuit judge to whom such application is made may thereupon appoint a competent person to re-appraise such estate. Such appraiser shall possess the powers, be subject to the dutes, shall give the notice, and receive the compensation provided by sections 13 and 14 of this act. Such compensation shall be payable by the county treasurer out of any funds he may have on account of any tax imposed under the provisions of this act upon the certificate of the circuit judge appointing him. The report of such appraiser shall be filed in the circuit court for which he was appointed and thereafter the same proceedings shall be taken and had by and before such circuit court as herein provided to be taken and had by and before the county court. The determination and assessment of such circuit court shall supersede the determination and assessment of the county court and shall be filed by such circuit court in the office of the secretary of state and a certified copy thereof transmitted to the county court of the proper county.

Duties of county treasurer; county judge and district attorney, where tax is unpaid. SECTION 16. If the treasurer of any county shall have reason to believe that any tax is due and un

paid under this act after the refusal or neglect of any person liable therefor to pay the same, he shall notify the district attorney of the county in writing of such failure or neglect and such district attorney if he have probable cause to believe that such tax is due and unpaid, shall apply to the county court for a citation citing the person liable to pay such tax to appear before the court on the day specified not more than three months from the date of such citation and show cause why the tax should not be paid. The judge of the county court upon such application and whenever it shall appear to him that any such tax, accruing under this act, has not been paid as required by law, shall issue such citation and the service of such citation and the time, manner and proof thereof, and the hearing and determination thereof, shall conform as near as may be to the provisions of the laws governing probate practice of this state, and whenever it shall appear that any such tax is due and payable and the payment thereof cannot be enforced under the provisions of this act in said county court, the person or corporation from whom the same is due is hereby made. liable to the county of the county court having jurisdiction over such estate or property for the amount of such tax, and it shall be the duty of the district attorney of said county in the name of such county to sue for and enforce the collection of such tax, and it is made the duty of said district attorney to appear for and act on behalf of any county treasurer, who shall be cited to appear before any county court under the provisions of this act.

Secretary of state to furnish books and blanks; entries on books by court. SECTION 17. The secretary of state 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 estimated value of the property of such decedent, the names, places, 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 whem devised. These entries shall be made from the data. contained in the papers 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 estates, 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 any tax on the estate of such decedent, under this act filed with him. The secretary of state 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.

Report of county judges. SECTION 18. Each judge of county court shall on January, April, July and October first, of each year, make a report in duplicate, upon the forms furnished by the secretary of state, containing all the data and matters required to be entered in such books, one of which shall be immediately delivered to the county treasurer and the other transmitted to the secretary of state.

Report of county treasurer; tax to be paid to state. SECTION 19. Each county treasure shall make a report, under oath, to the secretary of state on January, April, July and October first, of each year, of all taxes received by him under this act, stating for what estate and by whom and when paid. The form of such report may be prescribed by the secretary of state. He shall at the same time pay the state treasurer all the taxes received by him under this act and not previously paid into the state treasury, and for all such taxes. collected by him and not paid into the state treasury within thirty days from the times herein required, he shall pay interest at the rate of ten per centum per annum.

Per centum of tax to be retained by county. SECTION 20. The county treasurer shall retain for the use of the county out of all taxes paid and accounted for by him each year under this act five per centum on the first fifty thousand dollars, three per centum on the next fifty thousand dollars and two per centum on all additional sums.

Composition or settlement of expectant estates, how affected. SECTION 21. The county treasurer with the consent of the secretary of state and the attorney general, expressed in writing, is authorized to enter into an agreement with the executor, administrator or trustee of any estate therein situate 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 composition shall be conclusive in favor of said executors, administrators or trustees as against the interests 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 affected under the provisions of this section shall be executed in triplicate and one copy shall be filed in the office of the secretary of state; one copy in the office of the judge of the county court in which the tax was paid; and one copy to be delivered to the executors, administrators or trustees, who shall be parties thereto.

Receipts of transfers; where recorded. SECTION 22. Any person shall, upon the payment of the sum of fifty cents, be entitled to a receipt from the county

of any county, or the secretary of state, or at his option to a copy of a receipt that may have been given by such treasurer or secretary of state for the payment of any tax under this act, under the official seal of such treasurer or secretary of state, 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 of fice of the register of deeds of the county in which such property is situate in a book to be kept by him for that purpose, which shall be labeled "transfer tax."

Taxes, where paid and how applied. SECTION 23. All taxes levied and collected under this act, less any expenses of collec tion, shall be paid into the treasury of the state for the use of the state, and shall be applicable to the expenses of the state government, and to such other purposes as the legislature may by law direct.

Terms defined. SECTION 24. The word "estate" and "property" as used in this act shall be taken to mean the real and per

sonal property or interest therein of the testator, intestate, grantor, bargainor, vendor or donor passing or transferred to individual legatees, devisees, heirs, next of kin, grantees, 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. The words "county treasurer" and "district attorney" as used in this act shall be taken to mean the treasurer and district attorney of the county of the county court having jurisdiction as provided in section 12 of this act.

Section 25. This act shall take effect and be in force from and after its passage and publication.

Approved March 27, 1903.

No. 22, A.]

[Published April 1, 1903.

CHAPTER 45.

AN ACT to amend section 2454, of the statutes of 1898, relating to the fees of county judges.

The people of the state of Wisconsin represented in senate and assembly do enact as follows:

Judges not to take fees. SECTION 1. SECTION 1. Section 2454, of the statutes of 1898, is hereby amended as to read, when amended, as follows: Section 2454. Every county judge is prohibited from taking or receiving, either directly or indirectly, any fees whatever for his official services in the administration of the estates of deceased persons, including proceedings to determine the descent of lands, and for certificates of title by descent, or in the appointment of guardians, or in the administration of their estates, except in the counties in which it is otherwise expressly provided by law. The judge of any county court which is not vested with civil jurisdiction shall be entitled to receive five dollars per day, to be paid from the