§ 1201. Inheritance Tax and Lien Book to be Kept by Clerk.

Sec. 19. The clerk of the district court in and for each county, where an inheritance tax is charged or sought to be charged, shall provide and keep a suitable book, substantially bound and suitably ruled, to be known as the inheritance tax and lien book, in which shall be kept a full and accurate record of all proceedings in cases where property is charged or sought to be charged with the payment of an inheritance tax under the laws of this state, to be printed and ruled so as to show upon one page:

(1) The name, place of residence, and date of death of the decedent. (2) Whether the decedent died testate, or intestate, and if testate, the record and page where the will was probated and recorded.

(3) The name and post office address of the executor, administrator, trustee, or grantee, with date of appointment or transfer.

(4) The names, post office addresses and relationship, if known, of all the heirs, devisees and grantees.

(5) The appraised valuation of the personal property.

(6) The amount of inheritance tax due upon said personal property.

(7) A record of payment with amount and date.

(8) Date of filing objections and names of objectors.

(9) Blank for index and reference to all proceedings, and for memorandum entries of the court or judge in relation thereto.

Upon the opposite page of such record shall be printed:

(1) Real estate derived from

(naming decedent) which is subject to the lien prescribed by the statute for inheritance tax. (2) A full and accurate description of such real estate, by forty-acre or fractional tracts, or by lots, or other complete individual description.

(3) The appraised valuation as reported by the appraisers, with a reference to the record of their report, as to each piece of such real estate. (4) The amount of inheritance tax due upon each such piece.

(5) A record of payments, with dates and amounts.

(6) Date of filing objections, and names of objectors.

(7) Blank for index and reference and to all proceedings, and for memorandum entries of court or judge in relation thereto. (Laws 1905, p. 203.)

§ 1202. Report of Executor-Entry of Real Estate in Lien Book.

Sec. 20. Upon the appointment and qualification of each executor, administrator and testamentary trustee, the clerk issuing the letters shall at the same time deliver to him a blank form upon which he shall be required to make detailed report of the following facts:

(1) Name and last residence of the decedent.

(2) Date of death.

(3) Whether or not he left a will.

(4) Name and postoffice of executor, administrator or trustee.

(5) Name and postoffice of surviving wife or husband, if any.

(6) If testate, name and post office of each beneficiary under the will.

(7) Relationship of each beneficiary to the testator.

(8) If intestate, name and postoffice of each heir at law.

(9) Relationship of each heir at law to the decedent.

(10) Inventory of all real estate of the decedent, giving amount and description of each tract.

Within ten days after his qualification, each executor, administrator and testamentary trustee shall make and return to the clerk, under oath, a full and detailed report as indicated in the preceding paragraph, any will to the contrary notwithstanding, and upon his failure to do so, the clerk shall forthwith report his delinquency to the district court if in session, or to a judge of said court if in vacation, for such order as may be necessary to enforce an observance of this section. If it appears from the inventory or report so filed, that the real estate, or any part of it, is subject to an inheritance tax, it shall be the duty of the executor or administrator to cause the lien of the same to be entered upon the lien book in the office of the clerk of the court in each county where each particular tract of said real estate is situated, and no conveyance of said real estate or interest therein, which is subject to such tax before or after entering of said lien, shall discharge the real estate so conveyed from the operation thereof, and no final settlement of the account of any executor, administrator or trustee shall be accepted or allowed unless a strict compliance with the provisions of this section has been had by such person. (Laws 1905, p. 204.)

§ 1203. Extension of Time for Appraisement.

Sec. 21. Whenever, by reason of the complicated nature of an estate, or by reason of the confused condition of the decedent's affairs, it is impracticable for the executor, administrator, or trustee or beneficiary of said estate to file with the clerk of the court a full, complete and itemized inventory of the personal assets belonging to the estate, within the time required by statute for filing inventories of the estate, the court may, upon the application of such representatives or parties in interest, extend the time for the making of the inheritance appraisement for a period not to exceed three months beyond the time fixed by law. (Laws 1905, p. 205.)

§ 1204. Entries in Tax and Lien Books-Index.

Sec. 22. The clerk shall from time to time enter upon the inheritance tax and lien book, the title of all estates subject to the inheritance tax, as shown by the inventories or lists of heirs filed in his office, or as reported to him by the district attorney or the state treasurer, and shall enter in said book as against each estate or title at the appropriate place, all such information relating to the situation and condition of the estate as he may be able to obtain from the papers filed in his office, or from the district attorney or the state treasurer, as may be necessary to collection and enforcement of the tax. He shall also immediately index all liens entered upon the inheritance tax and lien book in the book kept in his office for that purpose. (Laws 1905, p. 205.)

§ 1205. Record to be Kept by Clerk.

Sec. 23. In all cases entered upon the inheritance tax and lien book, the clerk shall make a complete record in the proper probate record, of all the proceedings, orders, reports, inventories, appraisements and all other matters and proceedings therein. (Laws 1905, p. 205.)

§ 1206.

Duty of Clerk to Make Examinations and Investigations.

Sec. 24. It shall be the duty of each clerk of the district court to make examination from time to time of all reports filed with him by administrators, executors and trustees, pursuant to law; also to make examination of all foreign wills offered for probate or recorded within his county, as well as of the record of deeds and conveyances in the recorder's office of said county, and if from such examination, or from information or knowledge coming to him from any other source, he finds or believes that any property within his county, or within the jurisdiction of the district court of said county, has since May 14, 1901, passed by will or by the intestate laws of this or any other state, or by deed, grant, sale, or gift made or intended to take effect, in possession or in enjoyment after the death of the testator, donor or grantor, to any person within this state, he shall make report thereof in writing to the state treasurer, embodying in such report the name and residence of the decedent, date of death, name and address of administrator, executor or trustee; the description of any property liable to a tax and the county in which it is located, and name and relationship of all beneficiaries or heirs. Any citizen of the state having knowledge of property liable to such tax, against which no proceeding for enforcing collection thereof is pending, may report the same to [the] clerk, and it shall be the duty of such officer to investigate the case, and if he has reason to believe the information to be true, he shall forthwith institute such proceedings substantially as above indicated. (Laws 1905, p. 205.)

§ 1207. Duties of Court and District Attorney.

Sec. 25. On the first or second day of each regular term, the court shall require the clerk to present for its inspection, the inheritance tax and lien book herein before provided for, together with all reports of administrators, executors and trustees which have been filed pursuant to this chapter since the last preceding term. The district attorney shall also attend and make report to the court concerning the progress of all cases pending for the collection of such taxes, together with any other facts, which, in his judgment, may aid the court in enforcing the general observance of the inheritance tax law. If from information obtained from the records or reports, or from any other source, the court has reason to believe that there is property within its jurisdiction liable to the payment of an inheritance tax, against which proceedings for collection are not already pending, it shall enter an order of record, directing the district attorney to institute such proceedings forthwith. Should any estate, or the name of any grantee or grantees be placed upon the book at the suggestion of the district attorney or the state treasurer in which the papers already on file in the clerk's office do not disclose that any inheritance tax is due or pay able, the district attorney shall forthwith give to all parties in interest such notice as the court or judge may prescribe, requiring them to appear on a day to be fixed by the said court or judge, and show cause why the property should not be appraised and subjected to said tax. If upon hearing at the time so fixed, the court is satisfied that any property of the decedent, or any property devised, granted or donated by him, is subject to the tax, the same

proceedings shall be had as in other cases, so far as applicable. (Laws 1905, p. 206.)

§ 1208. Costs of Proceedings.

Sec. 26. In all cases where any property so passes as to be liable to taxation under the inheritance law, all costs of the proceedings had for determining the amount of such tax or for determining whether the property of the entire estate is sufficient in amount as to render that part passing to heirs subject to the tax, shall be chargeable to such estate, and to discharge the lien upon such property all costs, as well as the taxes must be paid. In all other cases the costs are to be paid as ordered by the court, and when a decision adverse to the state has been rendered, with an order that the state pay the costs, it is the duty of the clerk of the court in which such action was pending to certify the amount of such costs to the state treasurer who shall, if said costs be correctly certified, and the case has been finally terminated, present the claim to the state board of examiners, to audit, and, said claim being allowed by said board, the state auditor is directed to is-. sue a warrant on the state treasurer in payment of such costs. (Laws 1905, p. 207.)

§ 1209. Transfer or Delivery of Deposits or Assets-Notice.

Sec. 27. No safe deposit company, bank or other institution, person or persons, holding securities or assets of the decedent shall deliver or transfer the same to the executor or administrator or legal representative of said decedent unless notice of the time and place of such intended transfer be served upon the state treasurer at least five days prior to the transfer thereof, or unless the tax for which such securities or assets are liable under this act, shall be first paid. It shall be lawful for and the duty of, the state treasurer to personally, or by any person by him duly authorized, to examine such securities or assets at the time of such delivery or transfer. Failure to serve such notice upon the state treasurer, or to allow such examination on the delivery of such securities or assets to such executor, administrator or legal representative before said tax is paid shall render such safe deposit company, trust company, bank or other institution, person or persons liable for the payment of the taxes due upon such securities or assets as provided in this act. (Laws 1905, p. 207.)

§ 1210. Foreign Estates-Assessment of Tax.

Sec. 28. Whenever any property belonging to a foreign estate, which estate, in whole or in part, is liable to pay an inheritance tax in this state, the said tax shall be assessed upon the market value of said property remaining after the payment of such debts and expenses as are chargeable to the property under the laws of this state; in the event that the executor, administrator or trustee of such foreign estate files with the clerk of the court having ancillary jurisdiction, and with the state treasurer, duly certified statements exhibiting the true market value of the entire estate of the decedent owner, and the indebtedness for which the said estate has been adjudged liable, which statements shall be duly attested by the judge of the

court having original jurisdiction, the beneficiaries of said estate shall then be entitled to have deducted such proportion of the said indebtedness of the decedent from the value of the property as the value of the property within this state bears to the value of the entire estate. (Laws 1905, p. 207.)

§ 1211. Foreign Estates-Assessment and Payment of Tax.

Sec. 29. Whenever any property, real or personal, within this state, belongs to a foreign estate, said foreign estate passes in part exempt from the inheritance tax, and in part subject to said inheritance tax, and it is within the authority or discretion of the foreign executor, administrator or trustee administering the estate to dispose of the property not specifically devised to direct heirs or devisees in the payment of the debts owing by the decedent at the time of his death, or in the satisfaction of legacies or devises or trusts given to direct and collateral legatees or devisees, or in payment of the distributive shares of any direct and collateral heirs, then the property within the jurisdiction of the state, belonging to such foreign estate, shall be subject to the inheritance tax imposed by this act, and the tax due thereon shall be assessed as provided in the next preceding section of this act, and with the same proviso respecting the deduction of the proportionate share of the indebtedness, as therein provided. (Laws 1905, p. 208.)

§ 1212. Transfer of Corporate Stock by Foreign Executor.

Sec. 30. If a foreign executor, administrator, or trustee shall assign or transfer any corporate stock or obligations in this state standing in the name of a decedent, or in trust for a decedent, liable to such tax, the tax shall be paid to the state treasurer on or before the transfer thereof; otherwise the corporation permitting its stock to be so transferred shall be liable to pay such tax and it is the duty of the state treasurer to enforce the payment thereof. (Laws 1905, p. 208.)

§ 1213. Compromise by State Treasurer.

Sec. 31. Whenever an estate charged, or sought to be charged, with the inheritance tax, is of such a nature, or is so disposed, that the liability of the estate is doubtful, or the value thereof cannot, with reasonable certainty, be ascertained under the provisions of law, the state treasurer may, with the approval of the attorney general, which approval shall set forth the reasons therefor, compromise with the beneficiaries or representatives of such estates, and compound the tax thereon; but said settlement must be approved by the district court or judge of the proper court, and after such approval, the payment of the amount of the taxes so agreed upon shall discharge the lien against the property of the estate. (Laws 1905, p. 208.)

§ 1214. Application of Statute to Pending Estates.

Sec. 32. This act shall apply to all pending estates which are not closed, and the property subjected by this act to the said tax is liable to the provisions incorporated in this act. (Laws 1905, p. 208.)