VI. That the property so passing, or some part thereof, is subject to taxation under Chapter 908 of the Laws of 19..., and the acts amendatory thereof and supplemental thereto. VII. Your petitioner further shows that the Controller of the State of New York has notified your petitioner in writing of the refusal or neglect of the persons liable therefor to pay the said tax, and that no part of said tax has been paid, and your petitioner has probable cause to believe that the same still remains due and unpaid. Wherefore your petitioner prays that a citation issue herein to citing to appear before this Court on a day to be designated therein, and show cause why the tax under the act aforesaid should not be paid and said property be appraised if necessary for that purpose. being duly sworn, says that he has read the foregoing petition and knows the contents thereof, and that the same is true to the knowledge of deponent, except as to the matters therein stated to be alleged upon information and belief, and as to those matters he believes it to be true. Sworn to before me, this ..... day of Notary Public, County. § 367. District Attorney Proceedings-Order for Citation. At a Surrogate's Court, held in and for the County of at the Surrogate's Office in the County of on the ...... day of ... Present: Hon. In the Matter of the Transfer Tax Upon the Estate of 19... Ordered that a Citation issue herein in accordance with the prayer of said petition. Surrogate. § 368. District Attorney Proceedings-Citation. The People of the State of New York, By the grace of God, free and independent, to ... You and each of you are hereby cited and required personally to be and appear before our Surrogate of the County of ..... .... at the Surrogate's Court of said County, held at the County Courthouse in the County of .... on the...... day of ..., 19..., at half-past ten o'clock in the forenoon of that day, then and there to show cause why the transfer tax provided for by Chapter 908 of the Laws of 19... of the State of New York and the acts amendatory thereof and supplementary thereto should not be paid on property passing upon the death of ..... ... and why such property should not be appraised according to law, if necessary for that purpose. And such of you hereby cited as are under the age of twenty-one years are required to appear by your guardian if you have one, or if you have none, to appear and apply for one to be appointed, or in the event of your neglect or failure to do so, a guardian will be appointed by the Surrogate to represent and act for you in the proceeding. In testimony whereof, we have caused the seal of the Surrogate's Court of the County of to be hereunto affixed. Witness, Hon. Surrogate of our said County at the City of the ...... day of .... thousand nine hundred and in the year of our Lord one Clerk of the Surrogate's Court. § 369. District Attorney Proceedings-Order Appointing Appraiser. At a Surrogate's Court, held in and for the County of at the Surrogate's Office in the County of on the .... day of ... Present: Hon. In the Matter of the Transfer Tax Upon the Estate of .... 19.... Surrogate. Deceased. District On reading and filing the petition of ...... Attorney of the County of... and the order for and citation issued thereon, with due proof of service thereof and on the return day thereof the said proceeding having been marked for an order designating an Appraiser, I do hereby, pursuant to the requirement of Chapter 658 of the Laws of 19.., direct to fix the fair market value at the time of the transfer of the property which was of the abovenamed decedent and which is subject to the payment of any tax imposed by Article X, Chapter 908, Laws of 19.., and the Acts amendatory thereof and supplemental thereto. .... Surrogate. § 370. District Attorney Proceedings-Decree Fixing Tax, Directing Payment, etc. At a Surrogate's Court, held in and for the County of at the County Courthouse, in the Upon reading and filing the report of the appraiser herein, and after hearing half of Hon. said report, and Esq., on be District Attorney, in support of of counsel for the herein, in opposition, it is Ordered: 1st-That the cash value of the property referred to in said report, which is subject to the tax imposed by the Act relating to taxable transfers, and the tax to which the said transfers are liable, is as follows: ment to the Controller of the State of New York of the sum together with interest upon each of said sums respectively, at the rate of ...... per centum per annum, from the .... day of 19..., to the date of payment. And it is further ordered, That said pay to Hon. CHAPTER XXIII. ARKANSAS STATUTE. (Acts of 1901, pp. 295-299; Kirby's Digest, pp. 242-244; Acts of 1907, pp. 832-834; Acts of 1909, pp. 904-910.) §400. Transfers Subject to Tax. § 402. § 401. Persons Liable for Tax-Lien-Interest-Payment. § 403. § 404. § 405. Estates for Years or Life-Remainders. Bequests to Executors in Lieu of Compensation. § 406. § 407. Time for Payment-Interest. § 408. Inventory-Collection of Tax. § 409. Legacies Charged upon Real Estate-Collection of Tax. § 410. Valuation and Appraisement of Property. § 411. § 412. § 413. Jurisdiction of Probate Court. Account of Executor not Settled Until Tax Paid. Duty of Attorney General-Appointment and Compensation of Attorneys. § 414. Repeal of Conflicting Acts. § 400. Transfers Subject to Tax. Sec. 1. All property within the jurisdiction of this state, and any interest therein, whether belonging to inhabitants of this state or not, or whether tangible or intangible, which shall pass by will or by the intestate laws of this state, or by deed, grant, sale or gift made or intended to take effect in possession after the death of the grantor to any person or corporation in trust or otherwise, shall be liable to tax for the use of the state at the rate hereinafter specified. (Acts of 1909, p. 905.) § 401. Persons Liable for Tax-Lien-Interest Payment. Sec. 2. All executors, administrators and other trustees, and all heirs or beneficiaries taking under a will or by virtue of the intestate laws, and any such grantee under conveyance made during life of the grantor, shall be liable for all such taxes, with interest, until the same shall have been paid as herein provided. And said tax shall be and continue a lien upon the property chargeable therewith until paid to the state; provided, that all inheritance taxes shall be sued for within five years after they are due and legally demandable, otherwise, they shall be presumed to be paid and cease to be a lien as against any purchasers of real estate. (Acts of 1909, p. 906.) § 402. Rate of Taxation in Case of Lineal Descendants. Sec. 3. When the property or any interest therein shall pass to a grandfather, grandmother, father, mother, husband, wife, lineal descendant, |