in any court having jurisdiction of misdemeanors, he shall be fined not less than two hundred and fifty dollars nor more than five hundred dollars and imprisoned not exceeding ninety days, and in addition thereto the judge shall dismiss him from such service. (Laws 1905, p. 199.)

§ 1187. Issuance of Commissions to Appraisers.

Sec. 5. When an estate is opened in which there is property which may be subject to the inheritance tax, the clerk shall forthwith issue a commission to the appraisers, who shall fix a time and place for appraisement. (Laws 1905, p. 199.)

§ 1188. Notice and Filing of Appraisement.

Sec. 6. It shall be the duty of all appraisers appointed under the provisions of this act to forthwith give notice to the state treasurer and other persons known to be interested in the property to be appraised, of the time and place at which they will appraise such property, which time shall not be less than ten days from the date of such notice. The notice shall be served in the same manner as is prescribed for the commencement of civil actions, and if not practicable to serve the notice provided for by statute, they shall apply to the court or a judge in vacation for an order as to notice and upon service of such notice and the making of such appraisement, the said notice, return thereon and appraisement shall be filed with the clerk, and a copy of such appraisement shall be filed by the clerk with the state treasurer. (Laws 1905, p. 199.)

§ 1189. Objections to Appraisement and Hearing Thereon.

Sec. 7. The state treasurer or any person interested in the estate appraised, may, within twenty days thereafter, file objections to said appraisement, on the hearing of which as an action in equity, either party may produce evidence competent or material to the matters therein involved. If, upon such hearing, the court finds the amount at which the property is appraised is at its value on the market in the ordinary course of trade, and the appraisement was fairly and in good faith made, it shall approve such appraisement; but if it finds that the appraisement was made at a greater or less sum than the value of the property in the ordinary course of trade, or that the same was not fairly or in good faith made, it shall set aside the appraisement, appoint new appraisers, and so proceed until a fair and good appraisement of the property is made at its value in the market in the ordinary course of trade. The state treasurer, or anyone interested in the property appraised, may appeal to the supreme court from the order of the district court approving or setting aside any appraisement to which exceptions have been filed. Notice of appeal shall be served within thirty days from the date of the order appealed from, and the appeal shall be perfected in the time now provided for appeals in equitable actions. In case of appeal, the appellant, if he is not the state treasurer, shall give bond to be approved by the clerk of the court, to pay the tax, which bond shall provide that the said appellant and sureties shall pay the tax for which the property may be liable with cost of appeal. If upon the hearing of objec

tions to the appraisement, the court finds that the property is not subject to the tax, the court shall upon expiration of time for appeal, when no appeal has been taken, order the clerk to enter upon the lien book a cancellation of any claim or lien for taxes. If at the end of twenty days from the filing of the appraisement with the clerk, no objections are filed, the appraisement shall stand approved. (Laws 1905, p. 199.)

§ 1190. Action in Pending Cases.

Sec. 8. In all cases where the property of an estate has been subject to or liable for the payment of the tax provided in this act, or where such property has heretofore been appraised and the tax not yet paid, and the notice required in this act was not given, it shall be the duty of the court, immediately upon the taking effect of this act, to enforce such tax, or to set aside any appraisement heretofore made, and order a reappraisement of the same to be made as in this act provided, anything in the law contrary notwithstanding. (Laws 1905, p. 200.)

§ 1191. Time for Appraisement and Assessment-Sale of Property to Pay Tax.

Sec. 9. All the property of the decedent subject to such tax shall, except as hereinafter provided, be appraised within thirty days next after the appointment of an executor, administrator or trustee, at its market value in the ordinary course of trade, and the tax thereon, calculated upon the appraised market value after deducting debts for which the estate is liable, shall be paid by the persons entitled to said estate within fifteen months from the death of the testator or intestate, unless a longer period is fixed by the court, and, in default thereof, the court shall order the same, or so much thereof as may be necessary to pay such tax, to be sold. (Laws 1905, p. 200.)

§ 1192. Estates for Years or for Life and Remainders.

Sec. 10. Whenever any real estate of a decedent shall be subject to such tax, and there be a life estate or interest for a term of years given to one party or parties, and the remainder to another party or parties, the court shall direct the interest of the life estate, or term of years, to be appraised at its market value in the ordinary course of trade, and, upon the approval of such appraisement by the court, the party entitled to such life estate, or term of years, shall, within sixty days thereafter, pay such tax, and in default thereof the court shall order such interest in said estate, or so much thereof as shall be necessary to pay such tax, to be sold. Upon the determination of such life estate, or term of years, the court shall, upon its own motion, or upon the application of the state treasurer, cause such estate to be appraised at its then market value in the ordinary course of trade, from which shall be deducted the value of any improvements thereon, or betterments thereto, if any, made by the remainderman during the time of the prior estate, to be ascertained and determined by the appraisers, and the tax on the remainder shall be paid by such remainderman within sixty days from the approval by the court of the appraisers. If such tax is not

paid within said time, the court shall then order said real estate, or so much thereof as shall be necessary to pay such tax, to be sold. Whenever any personal estate of a decedent shall be subject to such tax and there be a life estate or interest for a term of years given to one party or parties, and the remainder to another party or parties, the court shall inquire into and determine the market value in the ordinary course of trade, of the life estate or interest for the term of years and order and direct the amount of the tax thereon to be paid by the prior estate and that to be paid by the remainderman, each of whom shall pay his proportion of the tax within sixty days from such determination, unless a longer period is fixed by the court, and, in default thereof, the executor, administrator or trustee, shall pay the same out of said property and hold the same from distribution, and invest it at interest under the order of the court until said tax is paid, or until the interest on the same equals the amount of such tax, which shall thereupon be paid. (Laws 1905, p. 200.)

§ 1193. Bequests to Executors in Lieu of Compensation.

Sec. 11. Whenever a decedent appoints one or more executors or trustees and in lieu of his or their allowance or commission makes a bequest or devise of property to him or them, which would otherwise be liable to said tax, or appoints them as residuary legatees, and said bequests, devises or residuary legacies exceed what would be a reasonable compensation for his or their services, such excess shall be liable to such tax, and the court having jurisdiction of his or their accounts, upon its own motion or on application of the state treasurer, shall fix such compensation. (Laws 1905, p. 201.)

§ 1194. Legacies Charged upon Real Estate.

Sec. 12. Whenever any legacies subject to said tax are charged upon or payable out of any real estate, the heir or devisee, before paying the same shall deduct said tax therefrom and pay it to the executor, administrator, trustee or state treasurer, and the same shall remain a charge and be a lien upon said real estate until it is paid; and payment thereof shall be enforced by the executor, administrator, trustee or state treasurer in his name of office, in the same manner as the payment of the legacy itself could be enforced. (Laws 1905, p. 201.)

§ 1195. Collection of Tax by Executor.

Sec. 13. Every executor, administrator or trustee having in charge or trust any property subject to said tax, and which is made payable by him, shall deduct the tax therefrom, or shall collect the tax thereon from the legatee or person entitled to said property, and he shall not deliver any specific legacy or property subject to said tax to any person until he has collected the tax thereon. (Laws 1905, p. 202.)

§ 1196. Payment to State Treasurer-Interest.

Sec. 14. All taxes imposed by this act shall be payable to the state treasurer, and those which are made payable by executors, administrators or trustees shall be paid within fifteen months from the death of the testator

or intestate, unless a longer period is fixed by the court, or a judge thereof in vacation. All taxes not paid within fifteen months from death of the testator or intestate, shall draw interest at the rate of eight per centum per annum until paid. (Laws 1905, p. 202.)

§ 1197. Collection of. Tax by Executor.

Sec. 15. It is hereby made the duty of all executors, administrators or trustees charged with the management or settlement of any estate subject to the tax provided for in this act, to collect and pay to the state treasurer the amount of the tax due from any devisee, legatee, grantee or donee of the decedent, except in cases falling under the provisions of sections nine and ten hereof, in which cases the state treasurer shall collect the same. Applications may be made to the district court by such executor, administrator, trustee or state treasurer to sell the real estate subject to said tax in an equitable action, or, if made to the court having charge of the settlement of the estate, the proceedings shall conform as nearly as may be to those for the sale of real estate of decedent for the settlement of his debts. (Laws 1905, p. 202.)

§ 1198. Account of Executor not Settled Until Tax Paid.

Sec. 16. No final settlement of the account of any executor, administrator or trustee shall be accepted or allowed unless it shall show, and the court shall find, that all taxes imposed by the provisions of this act upon any property or interest therein belonging to the estate to be paid by such executors, administrators or trustees, and to be settled by said account, shall have been paid, and the receipt of the state treasurer for such tax shall be the proper voucher for such payment. (Laws 1905, p. 202.)

§ 1199. Jurisdiction of District Court.

Sec. 17. The district court having either principal or ancillary jurisdiction of the settlement of the estate of the decedent shall have jurisdiction to hear and determine all questions in relation to said tax that may arise affecting any devise, legacy or inheritance, or any grant or gift, under this act, subject to appeal as in other cases, and the state treasurer shall in his name of office represent the interests of the state in any proceedings. (Laws 1905, p. 202.)

§ 1200. Information to be Furnished by Executor to State Treasurer.

Sec. 18. Before issuing his receipt for the tax, the state treasurer may demand from executors, administrators or trustees, such information as may be necessary to verify the correctness of the amount of the tax and interest, and when demanded, they shall send such treasurer certified copies of such parts of their reports as he may demand, and upon the refusal of said parties to comply with the demand of the state treasurer, it is the duty of the clerk of the court to comply with such demand, and the expenses of making such copies and transcripts shall be charged against the estate, as are other costs in probate. (Laws 1905, p. 203.)

§ 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 postoffice address of the executor, administrator, trustee, or grantee, with date of appointment or transfer.

(4) The names, postoffice 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 post office of each heir at law.

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