paid. The judge of the county court upon such application and whenever it shall appear to him that any such tax, accruing under this act, has not been paid as required by law, shall issue such citation and service of such citation and the time, manner and proof thereof, and the hearing and determination thereof, shall conform as near as may be to the provisions of the laws governing probate practice of this state, and whenever it shall appear that any such tax is due and payable and the payment thereof cannot be enforced under the provisions of this act in said county court, the person or corporation from whom the same is due is hereby made liable to the county of the county court having jurisdiction over such estate or property for the amount of such tax, and it shall be the duty of the district attorney of said county in the name of such county to sue for and enforce the collection of such tax, and it is made the duty of said district attorney to appear for and act on behalf of any county treasurer, who shall be cited to appear before any county court under the provisions of this act. (Laws 1903, p. 78.)

§ 1366. Duties of Public Administrator.

Sec. 17. Where no application for administration on the estate of any deceased person is made within sixty days after the demise of such person, and such estate appears to come under the provisions of the inheritance tax laws, the public administrator of the proper county shall make application for and shall be entitled to such general or special administration of such estate as may be necessary for the purpose of the adjustment and payment of the inheritance tax provided by law and shall administer the same as other estates are administered.

Where it appears that the estate of a deceased person subject to the inheritance tax laws was transferred in contemplation of the death of the grantor without the adjustment and payment of the inheritance taxes and no application for such adjustment is made within sixty days after the demise of such grantor, the public administrator of the proper county shall make application for and shall be entitled to such general or special administration as may be necessary for the purpose of the adjustment and payment of the Inheritance taxes provided by law and shall administer such estate the same as other estates are administered as though such estate had not been transferred by the grantor.

It shall be the duty of the public administrator, under the general supervision of the attorney general and with the assistance of the district attorney, when required by the attorney general or county judge, to investigate the estates of deceased persons within his county and to appear for and act in behalf of the county and state in the county court in such estates as the court may in its discretion deem necessary, and for such services the public administrator shall be entitled to five per centum of the gross inheritance tax as determined in each such estate, to be paid by the county treasurer out of the inheritance tax funds upon an order of the county judge, provided that the minimum fee for each such estate shall not be less than three dollars and the maximum fee not more than twenty-five dollars.

In counties containing a population of over two hundred thousand, an assistant district attorney, compensated as otherwise provided by law, may

by order of the county court be designated to take the place of and perform all the duties of the public administrator relating to the inheritance tax laws, except as provided in subdivisions 1 and 2 of this section. Whenever the assistant district attorney is designated as public administrator he shall receive the same fees as the public administrator in other counties, provided, however, that all such fees collected by him as public administrator shall be turned into the county treasury. (Laws 1903, p. 78; Laws 1909, p. 644.)

§ 1367. Repealed.

Sec. 18. Repealed. (Laws 1909, p. 645.)

§ 1368. Report of County Treasurer.

Sec. 19. Each county treasurer shall make a report under oath, to the state treasurer, on January, April, July, and October first of each year, of all taxes received by him under this act, stating for what estate and by whom and when paid. The form of such report may be prescribed by the state treasurer. He shall at the same time pay the state treasurer all the taxes received by him under this act and not previously paid into the state treasury, and for all such taxes collected by him and not paid into the state treasury within thirty days from the times herein required, he shall pay interest at the rate of ten per centum per annum. (Laws 1903, p. 79; Laws 1909, p. 645.)

§ 1369. Retention of Funds by Treasurer for Use of County.

Sec. 20. The county treasurer shall retain for the use of the county, out of all taxes paid and accounted for by him each year under this act seven and one-half per cent on all sums so collected by or paid to said treasurer. (Laws 1903, p. 79; Laws 1909, p. 645.)

§ 1370. Compromise of Taxes in Certain Cases.

Sec. 21. The public administrator with the consent of the state treasurer and the attorney general, expressed in writing, is authorized to enter into an agreement with the executor, administrator, or trustee of any estate therein situate, in which remainders or expectant estates have been of such a nature or so disposed and circumstanced that the taxes therein were held not presently payable or where the interests of the legatees or devisees are not ascer tainable under the provisions of this act, and to compound such taxes upon such terms as may be deemed equitable and expedient and to grant discharges to said executors, administrators, or trustees upon the payment of the taxes provided for in such composition, provided, however, that no such composition shall be conclusive in favor of said executors, administrators, or trustees as against the interests of such cestui que trust as may possess either present rights of enjoyment or fixed, absolute, or indefeasible rights of future enjoyment, or of such as would possess such rights in the event of the immediate termination of particular estates, unless they consent thereto either personally when competent or by guardian. Composition or settlement made or effected under the provisions of this section shall be executed in triplicate and one

copy shall be filed in the office of the state treasurer; one copy in the office of the judge of the county court in which the tax was paid; and one copy to be delivered to the executors, administrators, or trustees, who shall be parties thereto. (Laws 1903, p. 79; Laws 1909, p. 645.)

§ 1371. Receipts for Payment of Tax.

Sec. 22. Any person shall, upon the payment of the sum of fifty cents, be entitled to a receipt from the county treasurer of any county, or the state treasurer, or at his option to a copy of a receipt that may have been given by such county treasurer or state treasurer for the payment of any tax under this act, under the official seal of such county treasurer, or state treasurer, which receipt shall designate upon whose estate such tax shall have been paid, by whom, and whether in full of such tax. Such receipt may be recorded in the office of the register of deeds of the county in which such estate is situate in a book to be kept by him for that purpose, which shall be labeled "transfer tax." (Laws 1903, p. 80; Laws 1909, p. 646.)

§ 1372. Payment to State Treasurer.

Sec. 23. All taxes levied and collected under this act, less any expenses of collection, the percentage to be retained by the county, and the deduction authorized under this act, shall be paid into the treasury of the state for the use of the state, and shall be applicable to the expenses of the state government and to such other purposes as the legislature may by law direct. (Laws 1903, p. 80; Laws 1909, p. 646.)

§ 1373. Definition of Terms.

Sec. 24. The words "estate" and "property" as used in this act shall be taken to mean the real and personal property or interest therein of the testator, intestate, grantor, bargainor, vendor, or donor passing or transferred to individual legatees, devisees, heirs, next of kin, grantees, donees, vendees, or successors, and shall include all personal property within or without the state. The word "transfer" as used in this act shall be taken to include the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner herein prescribed. The word "decedent" as used in this act shall include the testator, intestate, grantor, bargainor, vendor, or donor. The words "county treasurer," "public administrator" and "district attorney" as used in this act shall be taken to mean the treasurer, public administrator and district attorney of the county of the county court having jurisdiction as provided in section 12. (Laws 1903, p. 80; Laws 1909, p. 646.)

§ 1374. Compromise of Taxes Accruing Prior to This Act.

Sec. 25. All claims for taxes, under the inheritance tax laws, on account of any transfer by any nonresident decedent, which accrued prior to the passage of this act, may be compounded, settled, and adjusted by the attorney

general, subject to the approval of the governor and tax commission, upon such terms as may by them be deemed equitable and for the best interests of the state. (New section in effect July 3, 1911; Laws 1911, p. 647.)

NOTE. A statute was enacted and took effect June 21, 1911, conferring upon the tax commission certain powers and duties relative to the adminis tration and enforcement of inheritance taxes: Laws 1911, pp. 524, 525. And a statute took effect July 1, 1909, providing for the appointment by the county court to be known as the public adaninistrator: Laws 1909, p. 647. Special administrators and special administration in the matter of inheritance taxes: Laws 1907, pp. 584, 585. Appointees of attorney general in the matter of enforcing inheritance taxes: Laws 1907, pp. 51, 52.

CHAPTER LX.

WYOMING STATUTE.

(Laws of 1903, pp. 95-100; Compiled Statutes (1910), pp. 646-651.)

§ 1375. Transfers Subject to Tax-Rates-Exemptions.

Estates for Years or for Life and Remainders.

Collection of Tax by Executor.

§ 1376.

§ 1378.

§ 1379.

Sale of Property to Pay Tax.

§ 1380.

§ 1381. 81382.

§ 1383.

Payment to County Treasurer-Receipts and Vouchers.
Statement to County Treasurer of Taxable Transfers.
Refund of Tax When Debts Proved After Distribution.
Transfer of Stocks or Loans by Foreign Executor.
Refund of Tax Paid Erroneously.

Appraiser Taking More Than Regular Fees-Penalty.
Jurisdiction of District Court.

Proceedings to Enforce Tax.

§ 1384.

§ 1385.

Appraisers and Appraisement.

$ 1386.

§ 1387.

§ 1388.

§ 1389.

Notice to County Attorney of Unpaid Taxes.

§ 1390.

§ 1391.

§ 1392.

Custody and Use of Taxes Collected.

§ 1393.

§ 1394.

Payment to State Treasurer-Receipts and Reports.
Copies of Receipts to be Furnished-Lien of Tax.

Statement to County Treasurer of Delinquent Taxpayers.
Record of Estates to be Kept by County Clerk,

§ 1375.

Transfers Subject to Tax-Rates-Exemptions.

Sec. 1. All property, real, personal and mixed, which shall pass by will or by the intestate laws of 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 intended to take effect, in possession or enjoyment after such death, to any person or persons or to any body politic or corporate in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled in possession or expectation, 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 the husband of the daughter or any child or children adopted as such in conformity with the laws of the state of Wyoming, or to