sufficient sureties, for the faithful performance of the duties hereby imposed, and for the regular accounting and paying over of the amounts to be collected and received, and said bond, on its execution and approval by the said orphans court, to be forwarded to the auditor general. (P. L. 84; Pur. Dig., vol. 1, p. 609.)

§ 1105. Collection by County Treasurer.

Sec. 25. Until bond and security be given, as required by the preceding section, the said collateral inheritance tax shall be received and collected by the county treasurer as heretofore; and in such cases, all the provisions of this act relating to collection and payment by registers shall apply to the county treasurer. (P. L. 84; Pur. Dig., vol. 1, p. 609.)

§ 1106. Returns and Payment by Register to State Treasurer.

Sec. 26. It shall be the duty of the register of will of each county to make returns and payment to the state treasurer of all the collateral inheritance taxes he shall have received, stating for what estate paid, on the first Mondays of April, July, October and January in each year, and for all taxes collected by him, and not paid over within one month after his quarterly return of the same, he shall pay interest at the rate of twelve per centum per annum until paid. (P. L. 84; Pur. Dig., vol. 1, p. 609.),

§ 1107. Sec. 27.

Lien of Tax.

The lien of the collateral inheritance tax shall continue until the said tax is settled and satisfied; provided, that the said lien shall be limited to the property chargeable therewith; and provided further, that all collateral inheritance taxes shall be sued for within five years after they are due and legally demandable, otherwise they shall be presumed to have been paid, and cease to be a lien as against any purchasers of real estate; and provided further, that all taxes due and legally demandable at the date of the passage of this act, the collection of which would be barred by the provisions hereof, shall not be barred, if suit shall be brought therefor within one year from the date of the passage of this act. (P. L. 84; Pur. Dig., vol. 1, p. 609.)

§ 1108. Refund of Tax Erroneously Paid.

Sec. 28. In all cases where, any amount of collateral inheritance tax has heretofore been paid, or may hereafter be paid, erroneously, to the register of wills of the proper county, for the use of the commonwealth, it shall be lawful for the state treasurer, on satisfactory proof rendered to him by said register of wills of such erroneous payment, to refund and pay over to the executor, administrator, person or persons who may have heretofore paid or may hereafter pay any of such tax in error, the amount of such tax thus erroneously paid. (P. L. 59; Pur. Dig., vol. 1, p. 610.)

§ 1109. Application for Repayment of Tax.

Sec. 29. Provided, that all such applications for the repayment of such aforesaid tax, erroneously paid in the treasury, shall be made within two years from the date of said payment, except when the estate, upon which such tax

shall have been so erroneously paid, shall have consisted in whole or in part of a partnership, or other interest of uncertain value, or shall have been involved in litigation, by reason whereof there shall have been an over-valuation of that portion of the estate on which the tax has been assessed and paid, which over-valuation could not have been ascertained within said period of two years; then, and in such case, the application for repayment may be made to the state treasurer within one year from the termination of such litigation, or ascertainment of such over-valuation, or if that period has already expired at the time of the passage of this act, then within six months after the passage of this act, notwithstanding any limitation contained in any previous act of assembly. (P. L. 59; Pur. Dig., vol. 1, p. 610.)

§ 1110. Refund of Tax When Estate was not Subject Thereto.

Sec. 30. In all cases where a collateral inheritance tax has heretofore been paid, or may hereafter be paid, to the register of wills of the proper county, for the use of the commonwealth, and it shall afterward be made to appear in the proper courts that the estate is not subject to a collateral inheritance tax, on account of the lineal heirs being subsequently discovered, it shall be lawful for the state treasurer to refund and pay over to the executor, administrator, or person or persons who may have heretofore paid, or may hereafter pay, such collateral inheritance tax erroneously, the amount of such tax paid into the treasury. (P. L. 20; Pur. Dig., vol. 1, p. 610.)

§ 1111. Bequest for Burial Lot.

Sec. 31. Hereafter all bequests and devises in trust, for the purpose of applying the entire interest or income thereof to the care and preservation of the family burial lot or lots of the donor, in good order and repair perpetually, shall be exempt from liability for collateral inheritance tax. (P. L. 12; Pur. Dig., vol. 1, p. 610.)

§ 1112. Time When Statute Takes Effect.

Sec. 32. This act shall take effect on and after the first day of January, one thousand nine hundred and four, and shall not apply to any bequest or devise, as aforesaid, made prior to that time. (P. L. 12; Pur. Dig., vol. 1, p. 610.)

CHAPTER LI.

SOUTH DAKOTA STATUTE.

(Laws of 1905, pp. 54-60.)

Transfers Subject to Tax-Rates of Taxation-Market Value.
Estates for Years or for Life and Remainders.

§ 1113.

§ 1114.

§ 1115.

Time for Payment of Tax.

§ 1118.

§ 1119.

§ 1120.

§ 1121.

§ 1122.

§ 1123.

Appraisers and Appraisement.

§ 1124.

§ 1125.

Payment to State Treasurer-Receipts and Vouchers.
Notice to County Treasurer of Taxable Transfers.
Refund in Case of Debts Proved After Distribution.
Transfer of Stock or Loans by Foreign Executor.
Refund in Case of Erroneous Payment.

Appraiser Taking More Than Regular Fee-Penalty.
Jurisdiction of County Court.

§ 1126.

Citation to Delinquent Taxpayer.

§ 1127.

Notice to State's Attorney of Unpaid Tax.

§ 1128.

§ 1129.

§ 1130.

Statement of County Treasurer of Unpaid Taxes.
Books and Records to be Kept by Clerk of Court.
Receipts for Taxes Paid.

§ 1113. Transfers Subject to Tax-Rates of Taxation-Market Value. Sec. 1. That all property, real, personal and mixed, which shall pass by will or by the intestate laws of this state, or according to the provision of any statute in this state, from any person who may die seised or possessed of the same while a resident of this state, or if decedent was not a resident of this state at the time of his death, which property, or any part thereof, shall be within this state, or any interest therein or income therefrom which shall be transferred by deed, grant, sale or gift made in contemplation of the death of the grantor, or bargainor or giver, or intended to take effect in possession or enjoyment after such death, to any person or persons or to any body politie or corporate in trust or otherwise, or by reason whereof any person or any body politic or corporate shall become beneficially entitled, in possession or expectancy, to any property or income thereof, shall be and is subject to a tax at the rate hereinafter specified, to be paid to the treasurer of the proper county for the use of the state, and all heirs, legatees and devisees, administrators, executors and trustees shall be liable for any and all such taxes until the same shall have been paid as hereinafter directed.

When the beneficial interests to any property or income therefrom shall pass to or for the use of any father, mother, husband, wife, child, brother,

sister, wife or widow of the son, or husband of the daughter, or any child or children adopted as such in conformity with the laws of the state of South Dakota, or to any person to whom the deceased, for not less than ten years prior to death, stood in the acknowledged relation of a parent, or to any lineal descendant born in lawful wedlock; in every such case the rate of tax shall be one dollar on every one hundred dollars of the clear market value of such property received by each person, and at and after the same rate for every less amount. Estates of the clear market value of twenty thousand dollars or less transferred to the widow of the deceased, and five thousand dollars to each of the other persons above mentioned, shall be exempt.

When the beneficial interest to any property or income therefrom shall pass to or for the use of any uncle, aunt, niece, nephew or any lineal descendant of the same, in every such case, the rate of such tax shall be two dollars on every hundred dollars of the clear market value of such property received by each person. Estates of the clear market value of five hundred dollars transferred to each of the persons last above mentioned shall be exempt.

In all other cases the rate shall be as follows: On each and every one hundred dollars of the clear market value of all property and at the same rate for any less amount on all estates of ten thousand dollars and less, four dollars; on all estates of over ten thousand dollars, and not exceeding twenty thousand dollars, six dollars; on all estates over twenty thousand dollars and not exceeding fifty thousand dollars, eight dollars; and on all estates over fifty thousand dollars, ten dollars. Estates of the clear market value of one hundred dollars, transferred to each of the parties mentioned in the last named class, shall be exempt.

The taxes so imposed by this act shall be upon the clear market value of such property at the rates above prescribed for each class and only upon the excess above the exemption herein provided. (Laws 1905, p. 54.)

§ 1114. Estates for Years or for Life and Remainders.

Sec. 2. When any person shall bequeath or devise any property or interest therein, or income therefrom to mother, father, husband, wife, brother, sister, the widow of a son or a lineal descendant during life or for a term of years, or the remainder to the collateral heir of the decedent or to a stranger in blood or body corporate at their decease, or on the expiration of such term the said life estate or estate for a term of years shall not be subject to any tax, and the property so passing shall be appraised immediately after the death at what was the fair market value thereof at the time of the death of the decedent in the manner hereinafter provided, and after deducting there from the value of said life estate or term of years the tax prescribed by this act on the remainder shall be immediately due and payable to the treasurer of the proper county, and together with the interest thereon shall be and remain a lien on said property until paid. Provided, that the person or persons or body politic or corporate beneficially interested in the property chargeable with said tax may elect not to pay the same until they shall come into the actual possession or enjoyment of such property, and in that case said person or persons or body politic or corporate shall execute a bond to the state of South Dakota in a penalty three times greater than the amount of said

tax, with such surety as the judge of the county court of the proper county may approve, conditioned for the payment of said tax and interest thereon at such time or period as they or their representatives may come into the actual possession or enjoyment of said property; said bond shall be filed in the office of the clerk of the county court of the proper county. Provided, further, that such person shall make a full, verified return of such property and file the same in the office of the clerk of the county court of the proper county within one year from the death of the decedent and within that period enter into such security, and renew the same every five years. (Laws 1905, p. 55.)

§ 1115. Time for Payment of Tax.

Sec. 3. All taxes imposed by this act, unless otherwise herein provided for, shall be due and payable at the death of the decedent, and interest at the rate of six per cent per annum shall be charged and collected thereon for such times as said tax is not paid. Provided, that if said tax is paid within twelve months from the accruing thereof, interest shall not be charged or collected thereon, but a discount of five per cent shall be allowed and deducted from said tax, and in all cases where the executors, adminis trators or trustees do not pay such tax within one year from the death of the decedent they shall be required to give a bond in the form and to the effect prescribed in section two of this act for the payment of said tax, together with interest. (Laws 1905, p. 56.)

§ 1116. Collection of Tax by Executor.

Sec. 4. Any administrator, executor or trustee having in charge or trust any legacies or property for distribution subject to the said tax shall deduct the tax therefrom, or if the legacy or property be not money he shall collect a tax thereon upon the appraised value thereof from the legatee or person entitled to such property, and he shall not deliver or be compelled to deliver any specific legacy or property subject to tax to any person until he shall have collected the tax thereon, and whenever any such legacy shall be charged upon or payable out of real estate the heir or devisee before paying the same shall deduct said tax therefrom and pay the same to the executor, administrator or trustee, and the same shall remain a charge on said real estate until paid, and the payment thereof shall be enforced by the executor, administrator or trustee in the same manner that the pay ment of such legacy might be enforced; if, however, such legacy be given in money to any person for a limited period he shall retain the tax upon the whole amount, but if it be not in money he shall make application to the court having jurisdiction of his accounts to make an apportionment if the case requires it, of the sum to be paid into his hands by said legatees and for such further order relative thereto as the case may require. (Laws 1905, p. 56.)

§ 1117. Sale of Property to Pay Tax.

Sec. 5. All executors, administrators and trustees shall have full power to sell so much of the property of the decedent as will enable them to pay