§ 488. § 489. § 490. § 491. § 492. Exemptions from Taxation. § 493. § 494. CHAPTER XXVIII. IDAHO STATUTE. (Laws of 1907, pp. 558–571.) Transfers Subject to Tax-Market Value-Lien. Power of Appointment. Classification of Beneficiaries-Tax Rates on Estates Under $25,000. Estates for Years or Life-Remainders and Contingent Interests. § 495. Time of Payment of Tax-Interest and Discount. § 496. Collection of Tax by Executor or Trustee. § 497. Sale of Property to Pay Tax. § 498. Payment to County Treasurer-Duty of Controller-Receipts. § 500. § 501. Transfer or Delivery of Stocks, Securities, Deposits-Notice Thereof. § 502. § 503. Appraiser Taking Other Than Regular Fees-Penalty Therefor. § 504. Citation to Delinquent Taxpayer. § 504a. Proceedings by District Attorney Against Delinquent. Entries, Records and Reports of County Clerk. Furnishing Copy of Receipts to Persons Applying Therefor. Enforcement of Lien of Tax-Quieting Title. § 512. Repeal of Conflicting Acts. § 488. Transfers Subject to Tax-Market Value-Lien of Tax. Section 1. All property 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 such decedent was not a resident of this state at the time of 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, vendor 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 expectancy, to any property, or to the income thereof, shall be and is subject to a tax hereinafter provided for, to be paid to the treasurer of the proper county, as hereinafter directed, for the benefit of the general fund of this state, to be used for all the purposes for which said fund is available. And the county treasurer shall, upon the receipt of said tax, pay the same to the state treasurer and take duplicate receipts thereof, one of which the county treasurer shall retain, and transmit the other to the state auditor, and receive from him credit for the amount thereof on his account; and such tax shall be and remain a lien upon the property passed or transferred until paid and the person to whom the property passes or is transferred and all administrators, executors, and trustees of every estate so transferred or passed shall be liable for any and all such taxes until the same shall have been paid as hereinafter directed. The tax so imposed shall be upon the market value of such property at the rates hereinafter prescribed and only upon the excess over the exemptions hereinafter granted. (Laws 1907, p. 558.) § 489. Power of Appointment. Sec. 2. Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this act, such appointment when made shall be deemed a transfer taxable under the provisions of this act in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will; and whenever any person or corporation possessing such a power of appointment so derived shall omit or fail to exercise the same within the time provided therefor, in whole or in part, a transfer taxable under the provisions of this act shall be deemed to take place to the extent of such omission or failure, in the same manner as though the persons or corporations thereby becoming entitled to the possession or enjoyment of the property to which such power related had succeeded thereto by a will of the donee of the power failing to exercise such power, taking effect at the time of such omission or failure. (Laws 1907, p. 559.) § 490. Classification of Beneficiaries-Tax Rates on Estates Under $25,000. Sec. 3. When the property or any beneficial interest therein so passed or transferred exceeds in value the exemption hereinafter specified and shall not exceed in value twenty-five thousand dollars the tax hereby imposed shall be: (1) Where the person or persons entitled to any beneficial interest in such property shall be the husband, wife, lineal issue, lineal ancestor of the decedent or any child adopted as such in conformity with the laws of this state, or any child to whom such decedent for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent, provided, however, such relationship began at or before the child's fifteenth birthday, and was continuous for said ten years thereafter, or any lineal issue of such adopted or mutually acknowledged child, at the rate of one per centum of the clear value of such interest in such property. (2) Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister or a descendant of a brother or sister of the decedent, a wife or widow of a son, or the husband of a daughter of the decedent, at the rate of one and one-half per centum of the clear value of such interest in such property. (3) Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the father or mother or a descendant of a brother or sister of the father or mother of the decedent, at the rate of three per centum of the clear value of such interest in such property. (4) Where the person or persons entitled to any beneficial interests in such property shall be the brother or sister of the grandfather or grandmother or a descendant of the brother or sister of the grandfather or grandmother of the decedent, at the rate of four per centum of the clear value of such interest in such property. (5) Where the person or persons entitled to any beneficial interest in such property shall be in any other degree of collateral consanguinity than is herein before stated, or shall be a stranger in blood to the decedent, or shall be a body politic or corporate, at the rate of five per centum of the clear value of such interest in such property. (Laws 1907, p. 559.) § 491. Rates of Taxation on Estates Over $25,000. Sec. 4. The foregoing rates in section three are for convenience termed the primary rates. When the market value of such property or interest exceeds twenty-five thousand dollars, the rates of tax upon such excess shall be as follows: (1) Upon all in excess of $25,000 and up to $50,000, one and one-half times the primary rates. (2) Upon all in excess of $50,000 and up to $100,000, two times the primary rates. (3) Upon all in excess of $100,000 and up to $500,000, two and one-half times the primary rates. (4) Upon all in excess of $500,000, three times the primary rates. (Laws 1907, p. 560.) § 492. Exemptions from Taxation. Sec. 5. The following exemptions from the tax are hereby allowed: (1) All property transferred to societies, corporations, and institutions now or hereafter exempted by law from taxation, or to any public corporation or to any society, corporation, institution, or association of persons engaged in or devoted to any charitable, benevolent, educational, public or other like work (pecuniary profit not being its object or purpose), or to any person, society, corporation, institution, or association of persons in trust for or to be devoted to any charitable, benevolent, educational, or public purpose, by reason whereof any such person or corporation shall become beneficially entitled, in possession or expectancy, to any such property or to the income thereof shall be exempt. (2) Property of the clear value of ten thousand dollars transferred to the widow or to a minor child of the decedent, and of four thousand dollars transferred to each of the other persons described in the first subdivision of section 3 shall be exempt. (3) Property of the clear value of two thousand dollars transferred to each of the persons described in the second subdivision of section 2 shall be exempt. (4) Property of the clear value of one thousand five hundred dollars transferred to each of the persons described in the third subdivision of section 3 shall be exempt. (5) Property of the clear value of one thousand dollars transferred to each of the persons described in the fourth subdivision of section 3 shall be exempt. (6) Property of the clear value of five hundred dollars transferred to each of the persons and corporations described in the fifth subdivision of section 3 shall be exempt. (Laws 1907, p. 561.) § 493. Estates for Years or Life-Remainders and Contingent Interests. Sec. 6. When any grant, gift, legacy or succession upon which a tax is imposed by section one of this act shall be an estate, income or interest for a term of years, or for life, or determinable upon any future or contingent event, or shall be a remainder, reversion or other expectancy, real or personal, the entire property or fund by which such estate, income or interest is supported, or of which it is a part, shall be appraised immediately after the death of the decedent, and the market value thereof determined, in the manner provided in section fourteen of this act, and the tax prescribed by this act shall be immediately due and payable to the treasurer of the proper. county, and, together with the interest thereon, shall be and remain a lien on said property until the same is paid; provided, that the person or persons, or body politic or corporate, beneficially interested in the property chargeable with said tax, may elect not to pay the same until they shall come into the actual possession or enjoyment of such property, and in that case such person or persons, or body politic or corporate, shall execute a bond to the people of the state of Idaho, in a penalty of twice the amount of the tax arising upon personal estate, with such sureties as the said probate court may approve, conditioned for the payment of said tax, and interest thereon, at such time or period as they or their representatives may come into the actual possession or enjoyment of such property, which bond shall be filed in the office of the county clerk of the proper county; provided, further, that such person shall make a full and verified return of such property to said court, and file the same in the office of the county recorder within one year from the death of the decedent, and within that period enter into such security, and renew the same every five years. (Laws 1907, p. 561.) § 494. Bequests to Executor or Trustee. Sec. 7. Whenever a decedent appoints or names one or more executors or trustees, and makes a bequest or devise of property to them in lieu of commissions or allowances, which otherwise would be liable to said tax, or appoints them his residuary legatees, and said bequest, devises, or residuary legacies exceed what would be a reasonable compensation for their services, such excess over and above the exemptions herein provided for shall be liable to said tax; and the superior court in which the probate proceedings are pending shall fix the compensation. (Laws 1907, p. 562.) § 495. Time of Payment of Tax-Interest and Discount. Sec. 8. All taxes imposed by this act, except as hereinafter provided, shall be due and payable at the death of the person rendering such property subject to such taxation, and interest, at the same rate as is now provided by law for delinquent taxes, shall be charged and collected thereon for such time as said tax is not paid; provided, that if said tax is paid within one year from the accruing thereof no interest shall be charged or collected thereon, and if said tax is paid within six months from the aceruing thereof a discount of five per centum shall be allowed and deducted from said tax; provided, further, that if by reason of claims made upon the estate, necessary litigation or other unavoidable cause of delay, the estate of the decedent or any part thereof cannot be settled up at the end of the year from his or her decease, the probate court, or the judge thereof, may make necessary extensions of time for the payment of such taxes, but no single extension shall exceed one year, and in such cases only six per centum per annum shall be charged upon the said tax from the death of the decedent to the expiration of the period for which the extension of time was granted, after which interest, at the same rate as is now provided by law for delinquent taxes shall be charged; and in all such cases the tax on real estate shall remain a lien on the real estate on which the same is chargeable until paid, and the executors, administrators or trustees shall give a bond, to the people of the state of Idaho, in a penalty of three times the amount of the said tax, with such sureties as the probate judge of the proper county may approve, conditioned for the payment of said tax, and interest thereon, at the expiration of such period, which bond shall be filed in the office of said probate judge. (Stats. 1907, p. 562.) § 496. Collection of Tax by Executor or Trustee. Sec. 9. Any administrator, executor, or trustee having in charge or trust any legacy or property for distribution, subject to the said tax, shall deduct the tax therefrom, or if the legacy or property be not money he shall collect the tax thereon, upon the market value thereof, from the legatee or person entitled to such property, and he shall not deliver, or be compelled to deliver, any specific legacy or property subject to tax to any person until he shall have collected the tax thereon; and whenever any such legacy shall be charged upon or payable out of real estate, the executor, administrator, or trustee shall collect said tax from the distributee thereof, and the same shall remain a charge on such real estate until paid; if, however, such legacy be given in money to any person for a limited period, the executor, administrator, or trustee shall retain the tax upon the whole amount; but if it be not in money he shall make application to the probate court to make an apportionment, if the case requires it, of the sum to be paid into his hands by such legatees, and for such further order relative thereto as the case may require. (Laws 1907, p. 563.) § 497. Sale of Property to Pay Tax. Sec. 10. All executors, administrators, and trustees' shall have full power to sell so much of the property of the decedent as will enable them to pay |