all taxes imposed thereon by the provisions of this act have been paid, shall be liable for such tax in an action of contract brought by the county attorney of the proper county or the attorney general in the name of the state and at the instance of either the probate court or the tax commission. (Gen. Stats. (1909), p. 2001.)

§ 607. Tax on Assets Delivered to Nonresident.

Sec. 66. Securities or assets belonging to the estate of a deceased nonresident shall not be delivered or transferred to a foreign executor, administrator or legal representative of said decedent without serving notice upon the tax commission of the time and place of such intended delivery or transfer seven days at least before the time of such delivery or transfer. The tax commission, by any member or by representative, may examine such securities or assets prior to the time of such delivery or transfer. Failure to serve such notice or to allow such examination shall render the person or corporation making the delivery or transfer liable to the payment of the tax due upon said securities or assets, in an action brought by the county attorney of the proper county or the attorney general in the name of the state. (Gen. Stats. (1909), p. 2002.)

§ 608. Refunding Excess Payments.

Sec. 67. If a person who has paid such tax afterward refunds a portion of the property on which it was paid, or if it is judicially determined that the whole or any part of such tax ought not to have been paid, such tax, or the due proportion thereof, shall be repaid to him by the executor, administrator or trustee. (Gen. Stats. (1909), p. 2002.)

§ 609. Determination of Value of Property.

Sec. 68. The value of the property upon which the tax is computed shall be determined by the tax commission and notified by it to the person or persons by whom the tax is payable and to the probate court and county treasurer of the proper county, and such determination shall be final unless the value so determined shall be reduced by proceedings as herein provided. At any time within three months after such determination the probate court shall, upon the application of any party interested in the succession, or on application of the executor, administrator or trustee, appoint three disinterested appraisers, who, first being sworn, shall appraise such property at its actual value in money as of the day of the death of the decedent, and shall make return thereof to said court. Such return, when accepted by said court, shall be final; provided, that any party aggrieved by such appraisal shall have an appeal upon matters of law. One-half of the fees of said appraisers, as determined by the judge of said court, shall be paid by the county treasurer, and one-half of said fees shall be paid by the other party or parties to said proceedings. (Gen. Stats. (1909), p. 2002.)

§ 610. Determination of Tax by Commission.

Sec. 69. The tax commission shall determine the amount of tax due and payable upon any estate, or upon any part thereof, and shall certify the

amount so due and payable to the probate court and to the county treasurer and to the person or persons by whom the tax is payable; but in the determination of the amount of any tax said tax commission shall not be required to consider any payments on account of debts or expenses of administration which have not been allowed by the probate court having jurisdiction of said estate. Payment of the amount so certified shall be a discharge of the tax. An executor, administrator, trustee or grantee who is aggrieved by any determination of the tax commission may, within one year after the payment of any tax to the county treasurer, apply by a petition to the probate court having jurisdiction of the estate of the decedent for the abatement of said tax, or any part thereof, and if the court adjudges that said tax, or any part thereof, was wrongly exacted it shall order an abatement of such portion of said tax as was assessed without authority of law. Upon a final decision ordering an abatement of any portion of said tax the county treasurer shall refund the amount adjudged to have been illegally exacted, with interest at the legal rate, without any further act or resolve making appropriation therefor. (Gen. Stats. (1909), p. 2003.).

§ 611. Jurisdiction of Probate Court.

Sec. 70. The probate court having jurisdiction of the settlement of the estate of the decedent, subject to appeal as in other cases, shall hear and determine all questions relative to said tax, and the county attorney of the proper county, at the request of the tax commission or of the county treasurer, shall represent the state in any such proceedings. If the court shall find that any tax remains due, it shall order the executor, administrator or trustee to pay the same, with interest and costs; and if it appears that there are no goods or assets of the estate in his hands, the court may assess the amount of the tax against the executor, administrator or trustee, as if for his own debt, and may enforce compliance with such order by proper procedure as now authorized by probate practice; but the administrators, executors, trustees and grantees herein before mentioned shall be personally liable only for such taxes as shall be payable while they continue in the said offices or have title as such grantees, respectively. In the case where the tax is due and payable by and collectible from the beneficiary, all actions shall be prosecuted by the attorney general or the county attorney of the proper county in the name of the state, and such actions may be brought in the same courts as other actions for money. (Gen. Stats. (1909), p. 2003.)

§ 612.

Administration at Instance of Tax Commission.

Sec. 71. If upon the decease of a person leaving an estate liable to a tax under the provisions of this act a will disposing of such estate is not offered for probate, or an application for administration made within four months after such decease, the probate court, upon application by the county attorney of the proper county or the attorney general at the instance of the tax commission, shall appoint an administrator if it then appears that there is no will in existence. (Gen. Stats. (1909), p. 2003.).

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

Sec. 72. No final account of an executor, administrator or trustee shall be allowed by the probate court unless such account shows, and the judge of said court finds, that all taxes imposed by the provisions of this act upon any property or interest therein belonging to the estate to be settled by said. account and already payable have been paid, and that all taxes which may become due on said estate have been paid or settled as herein before provided, or that the payment thereof to the state is secured by bond or deposit or by lien on real estate. The certificate of the tax commission and the receipt of the county treasurer for the amount of the tax therein certified shall be conclusive as to the payment of the tax, to the extent of said certification. (Gen. Stats. (1909), p. 2003.)

§ 614. Proceedings for Recovery of Tax.

Sec. 73. The county attorney of the proper county or the attorney general, at the instance of the county treasurer or the tax commission, shall commerce proceedings for the recovery of any of said taxes within six months after the same become payable, and also whenever the judge of a probate court certifies to him that the final account of an executor, administrator or trustee has been filed in such court and that the settlement of the estate is delayed because of the nonpayment of said tax. The probate court shall so certify upon the application of any heir, legatee or other person interested therein, and may extend the time of payment of said tax whenever the circumstances of the case require. (Gen. Stats. (1909), p. 2004.)

§ 615. Retrospective Operation of Statute.

Sec. 74. This act shall not apply to estates of persons deceased prior to the date when it takes effect, or to property passing by deed, grant, sale or gift made prior to said date. (Gen. Stats. (1909), p. 2004.)

§ 616. Report of County Treasurer.

Sec. 75. Each county treasurer shall make a report, under oath, to the state treasurer on the first day of January, April, July and October, respectively, of each year of all taxes received by him under this act, which report shall state for what estate and by whom and when paid. The form of such report may be prescribed by the tax commission, and all moneys received in pursuance of this act by such treasurer shall be turned over to the state treasurer by the county treasurer, in such manner as the laws at the time in force in relation to drawing of state moneys from county treasurers shall direct. (Gen. Stats. (1909), p. 2004.)

§ 617. Commissions of County Treasurer.

Sec. 76. The county treasurer shall retain, for the use of the county, as compensation to the county for services of county officers, out of all taxes paid to and accounted for by him each year under this act, five per cent of the tax paid on the first fifty thousand dollars, three per cent on the next fifty thousand dollars, and two per cent on all additional sums. (Gen. Stats. (1909), p. 2004.)

§ 618. Taxes to be Paid into State Treasury.

Sec. 77. All taxes levied and collected under this act, less any expenses of collection, shall be paid into the treasury of the state for the benefit of the general revenue fund, and shall be applicable to such purposes as the legislature by law may direct. (Gen. Stats. (1909), p. 2004.)

§ 619. Definitions of Terms.

Sec. 78. The words "estate" and "property," as used in this act, shall be taken to mean the real, personal and mixed property or interest therein of the testator, intestate, grantor, bargainor, vendor or donor which shall pass or be transferred to 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. (Gen. Stats. (1909), p. 2004.)

§ 620.

CHAPTER XXXII.

KENTUCKY STATUTE.

(Acts of 1906; Russell's Statutes (1909), pp. 1521–1525.)

Transfers Subject to Tax-Rate of Taxation-Persons Liable.

§ 621. Estates for Years or Life-Remainders and Contingent Interests.

§ 627.

§ 628.

Payment by Executor to Sheriff or Collector-Receipts and Vouchers.
Refund to Legatee of Overpayment.

§ 634. Duties of Sheriff or Collector in Enforcing and Accounting for

Taxes.

§ 634a. Refund Where Legacy Less Than Five Hundred Dollars.

§ 620. Transfers Subject to Tax-Rate of Taxation--Persons Liable. Sec. 6117. 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 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, other than to or for the use of his or her father, mother, husband, wife, lawful issue, the wife or widow of a son, or the husband of a daughter, or any child or children adopted as such in conformity with the laws of the commonwealth of Kentucky, and any lineal descendant of such decedent born in lawful wedlock, shall be, and is, subject to a tax of five dollars on every hundred dollars of the fair cash value of such property, and at a proportionate rate for any less amount, to be paid to the sheriff or collector of the proper county, as hereinafter defined for the general use of the commonwealth; and all administrators, executors and trustees shall be liable for any and all taxes until the same shall have been paid as hereinafter directed: Provided, that the first five hundred dollars of every estate shall not be subject to such duty or tax. (Russ. Stats. (1909), p. 1521.)