or heir of any decedent, or from any other person liable to pay said tax or any portion thereof, shall be guilty of a misdemeanor, and upon conviction 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 county judge shall dismiss him from such service. (Mills' Stats. 1905, p. 1020; Rev. Stats. 1908, p. 1308.) § 454. Jurisdiction of Court. Sec. 13. The county court in the county in which the real property is situated, of the decedent who was not a resident of the state, or in the county of which the deceased was a resident at the time of his death, shall have jurisdiction to hear and determine all questions in relation to the tax arising under the provisions of this act, and the county court first acquiring jurisdiction hereunder shall retain the same to the exclusion of every other. (Mills' Stats. 1905, p. 1020; Rev. Stats. 1908, p. 1308.) § 455. Proceedings to Enforce Tax. Sec. 14. If it shall appear to the county court that any tax accruing under this act has not been paid according to law, it shall issue a summons summoning the persons interested in the property liable to the tax to appear before the court on a day certain not more than three months after the date of such summons, to show cause why said tax should not be paid. The process, practice and pleadings and the hearing and determination thereof, and the judgment in said court in such cases, shall be the same as those now provided or which may hereafter be provided in probate cases in the county courts in this state, and the fees and costs in such cases shall be the same as in probate cases in the county courts of this state. (Mills' Stats. 1905, p. 1021; Rev. Stats. 1908, p. 1308.) § 456. Notice to District Attorney of Unpaid Tax-Proceedings for Enforcement. Sec. 15. Whenever the treasurer of any county shall have reason to believe that any tax is due and unpaid under this act, after the refusal or neglect of the person interested in the property liable to pay said tax to pay the same, he shall notify the district attorney of the proper county, in writing, of such refusal to pay said tax, and the district attorney so notified, if he has proper cause to believe a tax is due and unpaid, shall prosecute the proceeding in the county court in the proper county, as provided in section 34 [14] of this act for the enforcement and collection of such tax, and in such case said court shall allow as costs in the said case such fees to said attorney as he may deem reasonable. (Mills' Stats. 1905, p. 1021; Rev. Stats. 1908, p. 1309.) § 457. Statement to County Treasurer of Unpaid Taxes. Sec. 16. The county judge and county clerk of each county shall, every three months, make a statement in writing to the county treasurer of the county of the property from which, or the party from whom, he has reason to believe a tax under this act is due and unpaid. (Mills' Stats. 1905, p. 1021; Rev. Stats. 1908, p. 1309.) § 458. Payment of Expenses Incurred by County Treasurer. Sec. 17. Whenever the county judge of any county shall certify that there was probable cause for issuing a summons and taking the proceedings specified in section 34 [14] of this act, the state treasurer shall pay or allow to the treasurer of any county all expenses incurred for service of summons and his other lawful disbursements that have not otherwise been paid. (Mills' Stats. 1905, p. 1021; Rev. Stats. 1908, p. 1309.) § 459. Record to be Kept by State Treasurer. Sec. 18. The treasurer of the state shall furnish to each county judge a book, in which he shall enter the returns made by appraisers, the cash value of annuities, life estates and terms of years and other property fixed by him, and the tax assessed thereon, and the amounts of any receipts for payments thereof filed with him which book shall be kept in the office of the county judge as a public record. (Mills' Stats. 1905, p. 1021; Rev. Stats. 1908, p. 1309.) § 460. Duties of County Treasurer. Sec. 19. The treasurer of each county shall collect and pay the state treasurer all taxes that may be due and payable under this act, who shall give him a receipt therefor, of which collection and payment he shall make a report under oath to the state auditor on the first Mondays in March and September of each year, stating for what estate paid, and in such form and containing such particulars as the auditor may prescribe, and for all said taxes collected by him and not paid to the state treasurer by the first day of October and April of each year, he shall pay interest at the rate of ten per cent per annum. (Mills' Stats. 1905, p. 1022; Rev. Stats. 1908, p. 1309.) § 461. Compensation of County Treasurer. Sec. 20. The treasurer of each county shall be allowed to retain two per cent on all taxes paid and accounted for by him under this act, in full for his services in collecting and paying the same, to be taken as a part of his salary or fees now allowed by law, but not otherwise. (Mills' Stats. 1905, p. 1022; Rev. Stats. 1908, p. 1309.) § 462. Receipts-Lien of Tax-Time When Statute Takes Effect. Sec. 21. Any person, or body politic or corporate, shall, upon the payment of the sum of fifty cents, be entitled to a receipt from the county treasurer of any county, or the copy of the receipt, at his option, that may have been given by said treasurer for the payment of any tax under this act, to be sealed with the seal of his office, which receipt shall designate on what real property, if any, of which any decedent may have died seised, said tax has been paid and by whom paid, and whether or not it is in full of said tax; and said receipt may be recorded in the clerk's office of said county in which the property may be situated, in the book to be kept by said clerk for such purpose. The lien of the inheritance tax provided herein shall continue until the said tax is settled and satisfied; provided, that lien shall be limited to the property chargeable therewith. This act shall affect only the estates of decedents dying after its passage and estates of all decedents dead before its passage shall be taxed under previously existing law. (Mills' Stats. 1905, p. 1022; Rev. Stats. 1908, p. 1309; Laws 1909, p. 466.) CHAPTER XXVI. CONNECTICUT STATUTE. (Gen. Stats. 1902, pp. 613-616; Pub. Acts. 1903, pp. 42, 43; Pub. Acts. 1905, pp. 455, 456; Pub. Acts. 1907, pp. 729–731; Pub. Acts 1909, pp. 1161–1163; Pub. Acts 1911, pp. 1478, 1479.) § 463. Exemptions from Tax-Nonresident Decedents. § 465. § 466. § 467. § 468. § 464. Transfers Subject to Tax-Rates-Persons Liable-Interest. § 469. Transfer or Delivery of Stocks and Property-Assessment by Tax § 476. § 477. Executor's Account not Settled Until Taxes Paid. Jurisdiction of Probate Court-State Treasurer to Represent State. § 478. § 479. Transfers to Take Effect upon Death of Grantor. § 463. Exemptions from Tax-Nonresident Decedents. Sec. 2367. The estate of every deceased person, to the amount of ten thousand dollars, when such estate shall pass to the parent or parents, lineal descendants, legally adopted child, lineal descendants of any legally adopted child, the wife or widow of a son, whether such son was born in wedlock or adopted, the husband of a daughter, whether such daughter was born in wedlock or adopted, or the brother or sister of the decedent; and, in addition to said amount, all gifts of paintings, pictures, books, engravings, bronzes, curios, bric-a-brac, arms and armor, and collections of articles of beauty or interest, made by will to any corporation or institution located in this state for free exhibition and preservation for public benefit; also, in addition to said amount, every devise, bequest, or inheritance, not exceeding five hundred dollars in amount or appraised value, passing to other kindred or strangers to the blood, or to a corporation, voluntary association, or society, shall be exempt from the payment of any succession tax; and, subject to such exemption, the estate of every deceased person shall be subject to the tax provided for in section 2368. When a portion of the property passes to or for the use of the parent or parents, husband, wife, lineal descendants, legally adopted child, lineal descendants of any legally adopted child, the wife or widow of a son, whether such son was born in wedlock or legally adopted, the husband of a daughter, whether such daughter was born in wedlock or legally adopted, or the brother or sister of the decedent, and the remaining portion to other kindred or strangers to the blood, or to a corporation, voluntary association, or society, the amount of the estate passing to persons mentioned in the first class exempted from taxation shall be that proportion of ten thousand dollars which the value of the property passing to those persons bears to the total value of the whole estate. The amount of the property of the estates of nonresident decedents which shall be exempt from the payment of a succession tax shall be only that proportion of the whole exempted amount which is provided for the estates of resident decedents which the amount of the estate of the nonresident decedent which is actually or constructively in this state, bears to the total value of the nonresident decedent's estate wherever situated. (Gen. Stats. 1902, p. 613; Pub. Acts 1909, p. 1161; Pub. Acts 1911, p. 1478.) § 464. Transfers Subject to Tax-Rates Persons Liable Interest. Sec. 2368. In all such estates any property within the jurisdiction of this state, and any interest therein, whether tangible or intangible, and whether belonging to parties in this state or not, which shall pass by will or by inheritance or by other statutes to the parent or parents, husband, wife, or lineal descendants, or legally adopted child of the deceased person, shall be liable to a tax of one per centum of its value for the use of the state; and any such estate or interest therein which shall so pass to collateral kindred, or to strangers to the blood, or to any corporation, voluntary association, or society, shall be liable to a tax of five per centum of its value for the use of the state. All executors and administrators shall be liable for all such taxes, with interest thereon at the rate of nine per centum per annum from the time when said taxes shall become payable until the same shall have been paid as hereinafter directed. (Gen. Stats. 1902, p. 613; Pub. Acts 1905, p. 455; Pub. Acts 1907, p. 729; Pub. Acts 1909, p. 1161.) § 465. Nonresident Decedents-Stocks, Bonds and Securities. Sec. 2368a. The provisions of section 2368 of the general statutes as amended by section one of chapter 63 of the public acts of 1903, shall apply to the following property belonging to deceased persons, nonresidents of this state, which shall pass by will or inheritance under the laws of any other state or country, and such property shall be subject to the tax prescribed in said section: All real estate and tangible personal property, including moneys on deposit, within this state; all intangible personal property, including bonds, securities, shares of stock, and choses in action the evidences of ownership of which shall be actually within this state; shares of the capital stock or registered bonds of all corporations organized and existing under the laws of this state the certificate of which stock or which bonds shall be without this state, where the laws of the state or country in which such decedent resided shall, at the time of his decease, impose a succession, inheritance, transfer, or similar tax upon the shares of the capital stock or registered bonds of all corporations organized or existing under the laws of such state or country, held under such conditions at their decease by residents of this state. (Pub. Acts 1907, p. 729.) |