purposes, or to or for the use of a charitable, educational or religious society or institution created and existing under the laws of this state, such administrator, executor or trustee shall pay to the state a tax equal to five per cent of the value in money, at the date of such assignment or transfer, of such part or all of such stocks or obligations so passing by I will or the laws of descent.

II. If such taxes are not paid on or before the date of such assignment or transfer, they shall be a lien on such stock or obligation until the same are paid.

III. In determining the amount of any tax imposed by this section, no deductions on account of debts or expenses of administration shall be made unless such debts or expenses have been allowed by the probate, surrogate or other court having original jurisdiction of said estate.

IV. The words "stock" and "obligation," as used in this section, shall be construed to include the proceeds thereof. (Pub. Stats. 1906, p. 251; Laws 1910, p. 57.)

§ 1273. Penalty for Recording Transfer of Stock Without Payment of Tax. Sec. 877. A domestic corporation, or a foreign corporation having its principal place of business in this state, or a national bank located in this state, which records a transfer of a share of its stock or of its obligation, made by a foreign administrator, executor or trustee, or which issues a new certificate for a share of its stock or of the transfer of an obligation aforesaid at the instance of a foreign administrator, executor or trustee, before the taxes imposed by the preceding section are paid, shall be liable for such tax in an action upon this statute brought in the name of the state by the commissioner of state taxes. (Pub. Stats. 1906, p. 251.)

§ 1274. Transfer or Receipts of Securities or Assets by Foreign Executor or Legatee.

Sec. 878. I. If a foreign administrator, executor or trustee of a nonresident decedent, or a legatee or heir of such decedent, or an assignee of such administrator, executor, trustee, legatee or heir, collects, receives or assigns securities or assets, being in this state at the time of the death of such nonresident decedent and belonging to him at his decease, which shall pass in whole or in part by will or the laws of descent of the state or government wherein such foreign administrator, executor or trustee has received his appointment, to or for the use of any person other than the father, mother, husband, wife, lineal descendant, stepchild, child adopted as aforesaid, child of a stepchild or of such adopted child, the wife or widow of a son, the husband of a daughter, a bishop in his ecclesiastical capacity for religious uses within this state, or a town or city in this state for cemetery purposes, or to or for the use of a charitable, educational or religious society or institution created and existing under the laws of this state, such foreign administrator, executor or trustee, the assignee of such securities or assets, or any legatee or heir of such nonresident decedent, shall pay to the state a tax equal to five per cent of the value in money,

at the date of the delivery, collection or assignment of such part or all of such securities or assets so passing by will or the laws of descent.

II. If such taxes are not paid on or before the date of such delivery, collection or assignment, they shall be a lien on such securities or assets until such taxes are paid.

III. In determining the amount of any tax imposed by this section, no deductions on account of debts or expenses of administration shall be made, unless such debts or expenses have been allowed by the probate, surrogate or other court having original jurisdiction of said estate. (Pub. Stats. 1906, p. 252; Laws 1910, p. 58.)

§ 1275. Transfer to Foreign Executor not Made Until Taxes Paid.

Sec. 879. The securities or assets mentioned in the preceding section shall not be delivered or transferred by a person or corporation to a foreign administrator, executor or trustee of a nonresident decedent, nor to a legatee or heir of such decedent, nor to an assignee of such administrator, executor, trustee, legatee or heir, before the taxes, if any, imposed by the preceding section are paid, or the certificate mentioned in section eight hundred eighty-two is issued by said commissioner. Said commissioner, or person designated by him in writing, may at all reasonable times examine such securities or assets. (Pub. Stats. 1906, p. 252; Laws 1910, p. 58.)

§ 1276. Failure to Mail or Deliver Notice.

Sec. 880. Failure to mail or deliver such notice as provided in the preceding section shall render the person or corporation required to report such delivery or transfer liable in an action upon this statute, brought in the name of the state by the commissioner of state taxes, for all taxes imposed by the second preceding section. (Pub. Stats. 1906, p. 252.)

§ 1277. Payment of Bank Deposit.

Sec. 881. No savings bank, savings institution, trust company or savings bank and trust company shall pay a part or all of a deposit, or any interest or dividend thereon, to an administrator or executor, under the provisions of section four thousand six hundred and thirty-seven, nor transfer the same to the account of any person upon its records, unless the certificate mentioned in the following section has been delivered thereto. (Pub. Stats. 1906, p. 252.)

§ 1278. Certificate of Nonliability by Tax Commissioner.

Sec. 882. A certificate signed by the commissioner of state taxes certifying that an administrator, executor, trustee, legatee, heir or assignee is not liable to the taxes imposed by sections eight hundred and seventysix and eight hundred and seventy-eight, or certifying that such taxes are paid, shall operate as a waiver or discharge of all liability to the state on the part of any person or corporation mentioned in the six preceding sections. (Pub. Stats. 1906, p. 253.)

§ 1279. Notice by Bank to Tax Commissioner,

Sec. 883. A savings bank, savings institution, trust company, or savings bank and trust company shall notify the commissioner of state taxes, upon blanks to be furnished by him, of the decease of any nonresident depositor and the name and residence of any foreign administrator, executor or trustee as soon as the same is known thereto. (Pub. Stats. 1906, p. 253.)

§ 1280. Bank not to Pay Deposit Without Consent of Tax Commissioner. Sec. 884. If a savings bank, savings institution, trust company, or savings bank and trust company has notice of the death of a depositor residing within this state at the time of his decease, or has reasonable grounds for believing him to be dead, it shall not, without the consent in writing of the commissioner of state taxes, pay or transfer upon its records a part or all of a deposit or account standing in the name of such decedent, for which an order, assignment or other instrument in writing signed by such decedent has been given, other than checks given in the ordinary course of business. Notice in writing shall be forthwith given by such corporation to said commissioner, setting forth the character of such order, assignment or other instrument, and the name and residence of the payee or assignee therein named. (Pub. Stats. 1906, p. 253.)

§ 1281. Failure of Bank or Trust Company to Obey Law-Penalty. Sec. 885. A savings bank, savings institution, trust company, or savings bank and trust company, that willfully violates a provision of the first, second and fourth preceding sections, shall be liable to the state, in an action on this statute, brought in the name of the state by the commissioner of state taxes, for all taxes imposed by sections eight hundred and seventy-six and eight hundred and seventy-eight upon a person liable to the same. But no such action shall be commenced without the consent of the governor. (Pub. Stats. 1906, p. 253.)

§ 1282. Petition by Tax Commissioner to Determine Amount of Tax Due. Sec. 886. Whenever the commissioner of state taxes claims that a tax is due on account of a transfer of property in the manner described in sections eight hundred and twenty-three, eight hundred and seventy-six, eight hundred and seventy-eight or eight hundred and eighty-four, he may, in the name of the state, petition the court of chancery in any county to determine the amount of any or all taxes due, as provided in such sections, and to establish such taxes as a lien upon the property passing or being transferred in the manner therein mentioned. (Pub. Stats. 1906, p. 253.)

§ 1283. Service of Petition.

Sec. 887. Service of the petition mentioned in the preceding section may be made in the manner provided by law; and service thereof upon a foreign administrator, executor, trustee, legatee or assignee may be made by delivering a copy of such petition to the custodian of the property in this state therein named. (Pub. Stats. 1906, p. 254.)

§ 1284. Hearing in Court of Chancery.

Sec. 888. A court of chancery or a chancellor shall, subject to the right of appeal to the supreme court, hear and determine such cause at a stated term of said court or during vacation, and may grant temporary and permanent injunctions restraining any or all persons or corporations mentioned in the sections named in the second preceding section, from making any transfer or other disposition of the property named therein, until all taxes imposed by this chapter and found to be due on account of the passing of such property in the manner therein mentioned are paid, and shall make all necessary orders and decrees to carry out the provisions of this chapter. (Pub. Stats. 1906, p. 254.)

§ 1285. Appellate Proceedings.

Sec. 889. In cases of appeals involving questions arising under the provisions of this chapter, the state shall not be required to give a bond or recognizance for costs or for an appeal, nor an injunction bond. (Pub. Stats. 1906, p. 254.)

§ 1286. Proceedings Installed by Tax Commissioner in Probate Court.

Sec. 890. A probate court, upon application of the commissioner of state taxes, may summon and examine, upon oath, respecting any matter pertaining to a tax or penalty imposed by this chapter, an officer, stockholder, member or agent of a corporation mentioned in sections eight hundred and seventy-six, eight hundred and eighty-one, eight hundred and eighty-three or eight hundred and eighty-four, or of any corporation or banking institution having its principal place of business in the probate district wherein such probate court has jurisdiction; a custodian of the securities or assets, or the proceeds thereof, mentioned in section eight hundred and seventyeight, residing or having its principal place of business in such probate district; an administrator, executor, trustee, legatee, heir or assignee mentioned in the last-named section, entitled to receive or who has received any part or all of such securities or assets, or the proceeds thereof, held by such custodian; a member or officer of a society or institution, and a person entitled to receive or who has received a part or all of such securities, assets or proceeds thereof mentioned in section eight hundred and seventyeight from a custodian thereof residing or having its principal place of business in such probate district, or who is entitled to receive or has received, by assignment or otherwise, a part or all of a deposit mentioned in sections eight hundred and eighty-one or eight hundred and eighty-four, from a banking institution having its principal place of business in such probate district; and the grantee or donee of property, or an interest therein, passing in the manner set forth in section eight hundred and twenty-three, within such probate district. (Pub. Stats. 1906, p. 254.)

§ 1287. Jurisdiction of Court in Such Proceedings.

Sec. 891. If a probate court has issued a summons for a person mentioned in the preceding section, or has examined a person therein named concerning any matter pertaining to a tax or penalty imposed by this

chapter, said court shall thereupon have jurisdiction to summon and so examine any and all persons therein named, notwithstanding the residence of such person, the location of the principal place of business of a corporation specified in the preceding section, or the location of property therein specified, is in some town or city without the probate district within which said court has original jurisdiction to issue such summons and conduct such examination. (Pub. Stats. 1906, p. 255.)

§ 1288. Issuance of Letters of Administration.

Sec. 892. If, upon the examination specified in the two preceding sections, the probate court wherein such examination is had, determines that, in order to aid in the collection of a tax imposed by this chapter, an administrator should be appointed to administer upon the estate whereof property within its original jurisdiction, passing to a person liable to a tax imposed by this chapter, is the whole or a part, said probate court shall take jurisdiction of such estate and shall thereupon issue letters of administration. (Pub. Stats. 1906, p. 255.)

§ 1289. Jurisdiction of Court After Issuance of Letters.

Sec. 893. Whenever letters of administration are issued upon an estate mentioned in the preceding section, the probate court issuing such letters shall have jurisdiction of all property within this state belonging thereto. The same proceedings shall be had in such estate as provided by law for the settlement of an estate wherein no will is probated. (Pub. Stats. 1906, p. 255.)

§ 1290. Production of Books of Accounts, Records, etc.

Sec. 894. The probate court shall have authority to require, by summons or otherwise, the production of books of account, records or documents kept or possessed by a corporation or person mentioned in the third and fourth preceding sections, concerning matters as to which information shall be required to carry out the provisions of this chapter. (Pub. Stats. 1906, p. 255.)

§ 1291. Power of Probate Court to Issue Summons or Citation.

Sec. 895. A probate court shall have power to summon a person not hereinbefore specifically mentioned to appear before said court to give evidence therein respecting any matter or thing herein before mentioned which shall be the subject of investigation; and said court may also require such person to produce in court any book of account, record or document pertinent to such investigation. (Pub. Stats. 1906, p. 255.)

§ 1292. Compensation of Witnesses.

Sec. 896. Persons except those liable to pay a tax imposed by this chapter shall be allowed the same per diem and travel fees as witnesses in county court, to be paid by the state on the certificate of the commissioner of state taxes. (Pub. Stats. 1906, p. 255.)