§ 1226. Failure of Executor to Collect Tax.

Sec. 830. A person having in charge or in trust as administrator, executor or trustee, a legacy or distributive share passing to a person in the manner mentioned in section eight hundred and twenty-two, shall be liable for the taxes imposed by this chapter, with interest as hereinafter provided, until the same are fully paid. The administrator, executor or trustee shall collect the tax due the state from a person to whom real estate passes in the manner mentioned in such section from the decedent of whose estate he is administrator, executor or trustee; but if such administrator, executor or trustee is unable to collect such tax before his final account is allowed, he shall make a full and detailed report to the commissioner of state taxes, showing the names of the persons liable to such unpaid tax and a description of the real estate on account of which such tax is due. (Pub. Stats. 1906, p. 243.)

§ 1227. Legacy Charged upon Real or Personal Estate.

Sec. 831. When a legacy passing to a legatee liable to such tax is charged upon or payable out of any real or personal estate devised to any person, said person shall, before paying such legacy, deduct such tax therefrom and pay it to the administrator, executor or trustee of the estate of which such real and personal estate is a part. Such tax shall be a lien upon such real or personal estate, until the said tax is paid. Payment thereof may be enforced by the administrator, executor or trustee in the manner provided in the third preceding section. (Pub. Stats. 1906, p. 243.)

§ 1228. Account of Executor not Allowed Until Tax Paid.

Sec. 832. A final settlement of the account of an administrator, executor or trustee shall not be allowed by a probate court, unless such account shall show and said court shall find that the taxes imposed by the provisions of this chapter are paid and that one of the triplicate receipts issued by the state treasurer therefor is filed in said probate court. (Pub. Stats. 1906, p. 243.)

§ 1229. Jurisdiction of Probate Court.

Sec. 833. The probate court having either principal or ancillary jurisdiction of the settlement of the estate of a decedent shall, except as otherwise provided in this chapter, hear and determine all questions relating to the taxes imposed by this chapter and the value of all legacies and distributive shares upon which such taxes are computed. (Pub. Stats. 1906, p. 243.)

§ 1230. Appeals to County Court.

Sec. 834. A legatee, heir or beneficiary affected by a decree of the probate court respecting the taxes imposed by this chapter, the administrator, executor or trustee of an estate of which a legacy or distributive share passing to a person liable to the taxes imposed is a part, and the commissioner of state taxes in behalf of the state, may appeal to the county

court from such orders and decrees of said probate court. (Pub. Stats. 1906, p. 244.)

§ 1231. Certifying Case to Supreme Court.

Sec. 835. Whenever the legal construction of a part of this chapter is in dispute and the facts relating thereto have been determined by the probate court wherein the estate is being administered, the judge of such court shall, if no appeal is taken, upon the written application of the administrator, executor or trustee of such estate and the commissioner of state taxes, filed therein before the time for an appeal has expired, certify to the supreme court such part of its finding and decree as relates to such construction, together with the contentions of the parties relating thereto, which shall be filed with such application. (Pub. Stats. 1906, p. 244.)

§ 1232. Hearing in Supreme Court.

Sec. 836. Such certificate shall be placed on file in the office of the clerk of the county wherein such probate district is located, on or before twenty-five days from the date of such finding or decree; and thereupon the supreme court shall have jurisdiction of all questions of law presented thereby; and the same shall be heard and determined, as if the cause had been passed to said court upon the pro forma judgment of a county court to which said cause might have been appealed. The final decision and judgment therein shall be certified to the probate court in the same manner and with the same legal effect as provided in section two thousand nine hundred and eighty-eight. (Pub. Stats. 1906, p. 244.)

§ 1233. Costs of Proceedings.

Sec. 837. In proceedings therein, involving questions of taxation under the provisions of this chapter, the county or supreme court shall, upon final hearing, make such orders respecting the payment of costs as, in the opinion of said court, are just and equitable. The auditor of accounts shall draw an order for the costs to be paid by the state, upon receipt of a bill thereof signed by the person taxing the same. (Pub. Stats. 1906, p. 244.)

§ 1234. Determination of Value of Property and Amount of Taxes.

Sec. 838. The probate court having jurisdiction of an estate may, at any time, or upon the application of the commissioner of state taxes or a legatee, heir, administrator, executor or trustee of such estate, determine, so far as possible, the value of all legacies and distributive shares passing to persons who are liable to the tax imposed by this chapter, and the amount of taxes due therefrom. Notice of such application and of the time and place of the hearing shall be given in the same manner as in case of the settlement of accounts by administrators and executors. (Pub. Stats. 1906, p. 244.)

§ 1235. Report by Probate Court to Commissioner of Taxes.

Sec. 839. Said probate court shall notify the commissioner of state taxes in writing, upon blanks to be furnished by him for that purpose, of its

findings and decrees respecting the matter specified in the preceding section, and the date on which such decree was made. (Pub. Stats. 1906, p. 245.)

§ 1236. Value of Legacy or Distributive Share.

Sec. 840. The value of a legacy or distributive share mentioned in section eight hundred and twenty-two, except as otherwise provided in this chapter, shall be its actual market value in money at the expiration of one year from the death of the decedent; but if such legacy or share is sooner paid or delivered, the valuation thereof shall be determined as of the date at which the person entitled to the same comes into or is entitled to the possession or the beneficial use thereof. (Pub. Stats. 1906, p. 245.)

§ 1237. Value of Gift to Take Effect at Death.

Sec. 841. The value of property passing by voluntary conveyance or gift mentioned in section eight hundred and twenty-three, except as otherwise provided in this chapter, shall be its market value in money at the date the person entitled to the same comes into or is entitled to the possession or the beneficial use thereof. (Pub. Stats. 1906, p. 245.)

§ 1238. Appointment of Appraisers.

Sec. 842. Upon the written application signed by the commissioner of state taxes, or by a legatee or heir liable to a tax on account of a legacy or distributive share passing to him in the manner designated in section eight hundred and twenty-two, or by the administrator, executor or trustee of an estate of which such legacy or share is a part, or by the grantee or donee of property passing in the manner designated in section eight hundred and twenty-three, the probate court wherein such estate is being administered or for the district where a part of the property passing in the manner designated in section eight hundred and twenty-three is situated, if no letters of administration have been granted upon the estate of the grantor or donor therein mentioned, or for any district wherein a corporation mentioned in section eight hundred and seventy-six, or a savings bank or trust company or any corporation having securities or assets mentioned in section eight hundred and seventy-eight has its principal place of business in this state, or within which a person holding such assets or securi ties resides, may, in its discretion, appoint not more than three disinterested persons, to determine, upon hearing or otherwise, the value of all or a part of the real estate or personal property, or of an interest therein, passing to a person liable to a tax imposed by this chapter. (Pub. Stats. 1906, p. 245.)

Sec. 843. Said probate court shall issue a warrant to said appraisers and shall therein designate what part of such real and personal property, or interest therein, shall be appraised by them, and shall therein fix the time within which such warrant shall be returnable to said court. (Pub. Stats. 1906, p. 245.)

§ 1240. Oath of Appraisers-Notice to Parties.

Sec. 844. Said appraisers shall, before entering upon the performance of their duties, be duly sworn and shall give such notice to the parties as said probate court orders. (Pub. Stats. 1906, p. 246.)

§ 1241. Authority of Appraisers as to Witnesses.

Sec. 845. An appraiser shall have the same authority to compel the attendance of witnesses, and to administer oaths thereto, that judges of probate have. (Pub. Stats. 1906, p. 246.)

§ 1242. Findings and Reports of Appraisers.

Sec. 846. Said appraisers shall make returns of their findings to the probate court within the time mentioned in such warrant; and said probate court may, in its discretion, accept or reject a part or all of such findings. If such report is rejected, the probate court may appoint new appraisers to determine such valuation, or it may determine such valuation upon hearing. (Pub. Stats. 1906, p. 246.)

§ 1243. Fees of Appraisers.

Sec. 847. The fees of said appraisers shall be fixed by the probate court and shall be paid by the administrator, executor or trustee of the estate, if the property so appraised is a part or all of an estate in which letters of administration have been granted within this state. In case no letters of administration have been granted, the fees of said appraisers, when fixed as aforesaid, shall be paid by an order drawn by the auditor of accounts. (Pub. Stats. 1906, p. 246.)

§ 1244. Agreement by Commissioner of Taxes With Executor as to Valuation.

Sec. 848. Whenever it is necessary under the provisions of this chapter to establish the value of property or an interest therein, the commissioner of state taxes may agree upon such valuation with the administrator, executor or trustee of an estate of which such property is a part. This section shall apply to any agreement made with a foreign administrator, executor or trustee. (Pub. Stats. 1906, p. 246.)

§ 1245. Expiration of Such Agreement in Writing.

Sec. 849. In cases where the valuation of a part or all of the property mentioned in the preceding section or of any interest therein has been established by agreement pursuant to the preceding section, the commissioner of state taxes and said administrator, executor or trustee shall cause such agreement to be written, and specify therein the various items of property and the value of each item. (Pub. Stats. 1906, p. 246.)

§ 1246. Filing of Agreement With Various Officers.

Sec. 850. One copy of the agreement specified in the preceding section shall be filed in the office of the commissioner of state taxes, one with the state treasurer, and one in the probate court, if any, having jurisdiction

of such estate within this state. In case a foreign administrator, executor or trustee is a party to such agreement, one copy thereof shall be delivered to him. (Pub. Stats. 1906, p. 246.)

§ 1247. Affirmance or Setting Aside of Agreement.

Sec. 851. The probate court shall have power to affirm or set aside the agreement mentioned in the three preceding sections, in all estates within its jurisdiction; and the state treasurer may, in his discretion, set aside any such agreed statement of valuation to which a foreign administrator, executor or trustee is a party, if he is satisfied that the interests of the state so require. (Pub. Stats. 1906, p. 246.)

§ 1248. Effect of Setting Aside Agreement.

Sec. 852. If the agreed statement of valuation hereinbefore mentioned is set aside for any cause, the value of such property shall be determined as hereinbefore otherwise provided. (Pub. Stats. 1906, p. 247.)

§ 1249. Determination of Value of Life or Contingent Estate.

Sec. 853. When it becomes necessary for the purpose of computing a tax imposed by this chapter to determine the value at the time such tax accrues of an interest in property arising from the bequest or devise of the use or income thereof for the term of an individual life or lives, or involv ing the contingency of the duration of such life or lives, it shall be determined according to the "American Experience Table of Mortality," with interest at the rate of three and one-half per cent per annum. 1906, p. 247.)

§ 1250. Determination of Value of Annuities, etc.

(Pub. Stats.

Sec. 854. When it becomes necessary for the purpose of computing a tax imposed by this chapter to determine the value at the time such tax accrues of an annuity or an interest in property arising from the bequest or devise of the use or income thereof for a term of years or for a period in which the life duration or life contingency is not involved, the value shall be determined by discount tables computed at the rate of three and one-half per cent per annum. (Pub. Stats. 1906, p. 247.)

§ 1251. Valuation of Yearly Income.

Sec. 855. In making the computation specified in the two preceding sections, the probate court shall determine the amount of such yearly income, whether for life or for a term of years, or the probable average annual value of the use or income of such estate for life or for a term of years. (Pub. Stats. 1906, p. 247.)

§ 1252. Mortality and Discount Tables.

Sec. 856. The commissioner of state taxes shall procure suitable tables for the purposes of this chapter and may cause the same or a part thereof to be printed in convenient form with proper explanation for the use of the probate courts within this state, and such tables shall be used in com