...any such tax, the tax shall be paid to the treasurer of the proper county on the transfer thereof. No safe deposit company, trust company, corporation, bank or other institution, person or persona having in possession or under control securities, deposits, or other assets belonging to or...

...in this state. § 14. DUTIES OF SAFE DEPOSIT COMPANIES, TRUST COMPANIES, BANKS, AND CORPORATIONS.] No safe deposit company, trust company, corporation, bank or other institution, person or persons engaged in the business or renting safe deposit boxes or other receptacles of similar character shall...

...tain a sufficient portion or amount to pay such tax and penalty as herein provided, shall render said safe deposit company, trust company, corporation, bank or other institution, person or persons liable to the payment of two times the amount of the tax and penalty due or thereafter to become due...

...upon the county treasurer at least five days prior to said delivery or transfer ; nor shall any such safe deposit company, trust company, corporation, bank or other institution, person or persons deliver or transfer any securities, deposits or other assets of the estate of a non-resident decedent...

...retain a sufficient portion or amount to pay such tax and interest as herein provided shall render said safe deposit company, trust company, corporation, bank or other institution, person or persons liable to the payment of the amount oi the tax and interest due or thereafter to become due upon said...

...state comptroller on the transfer thereof. Ko safe deposit company, trust company, corporation, hank or other institution, person or persons having in possession or under control securities, deposits, or other assets of a decedent, inclnding the shares of the capital stock of,...