But the order of a court of competent jurisdiction, directing such delivery or transfer, shall be full authority for the same. (3 Wolff's Const. & Rev. Laws 1904-08, p. 774.) § 652. Burden of Proof to Establish Exemption. Sec. 18. Be it further enacted, etc., The burden of proving facts establishing exemption from the tax imposed by this act is upon the person claiming exemption. (3 Wolff's Const. & Rev. Laws 1904-08, p. 774.) § 653. Jurisdiction of District Court. Sec. 19. Be it further enacted, etc., The district court of the last domicile of the deceased, and in the parish of Orleans the civil district court, shall have original jurisdiction to hear and determine all the proceedings provided by this act. In the case of a nonresident decedent, the district court, or civil district court, of any parish in which he left property, movable or immovable, shall exercise such jurisdiction, and the court in which such proceedings shall be first begun shall have exclusive original jurisdiction thereof. (3 Wolff's Const. & Rev. Laws 1904-08, p. 774.) § 654. Curator Ad Hoc to Represent Nonresident and Unknown Heirs. Sec. 20. Nonresidents and unknown heirs and legatees, and those whose whereabouts are unknown, shall be represented by curator ad hoc appointed by the court, and all notices, citations and demands prescribed by this act shall be served on such officers. Though there be in any case more than one unknown or absent heir or legatee, all may be represented by the same curator. (3 Wolff's Const. & Rev. Laws 1904-08, p. 775.) § 655. Commissions of Tax Collector and Clerk of Court. Sec. 21. Be it further enacted, etc., The tax collector spoken of and intended by this act is the sheriff and ex-officio tax collector of the parish in which was the last residence of the decedent, or in which is situated property of a nonresident decedent, and in the parish of Orleans the clerk of the civil district court. They shall receive a commission of two per cent on their collections of taxes under this act. (3 Wolff's Const. & Rev. Laws 190408, p. 775.) § 656. Attorney to Assist Clerk of Court-Fees. Sec. 22. Be it further enacted, etc., In and for the parish of Orleans the governor shall appoint, by and with the advice and consent of the senate, for a term of four years, an attorney at law, whose duty it shall be to advise, assist and represent the clerk of the civil district court in the enforcement of this act. For his services, except as provided in sections 12 and 13, he shall receive a fee of four per cent on all taxes collected hereunder, payable out of the same before transmission to the treasury. In all other parishes of the state the said duties shall be performed by the attorneys appointed under existing law to assist the tax collectors in the collection of delinquent licenses, and the compensation of such attorneys shall be as above provided. (3 Wolff's Const. & Rev. Laws 1904-08, p. 775.) § 657. Valuation of Annuities. Sec. 23. Be it further enacted, etc., In fixing the value of any legacy or donation mortis causa which consists in whole or in part of an annuity or usufruct or right of use or habitation, the court shall consider the expectancy of life of the legatee or donee according to the table known as the American Experience Table of Mortality, at six per cent per annum compound interest. (3 Wolff's Const. & Rev. Laws 1904-08, p. 775.) § 658. Interest on Delinquent Tax. Sec. 24. Be it further enacted, etc., The taxes hereby levied shall bear interest at the rate of two per cent per month, beginning six months after the death of the decedent; saving to any heir, legatee or donee the right to stop the running of interest against him by paying the amount of his tax with accrued interest, or by tendering the same to the tax collector in the manner prescribed by the general law; provided, however, that in cases in which the settlement of the succession is not unduly delayed, or in which the right of any party to receive an inheritance or legacy is contested, and in all cases in which the failure to pay tax on any legacy or inheritance within the period aforesaid is not imputable to the laches of the heir or legatee, the court may, in its discretion, remit such interest. Const. & Rev. Laws 1904-08, p. 776.) § 659. Costs to be Borne by Mass of Succession. (3 Wolff's Sec. 25. Be it further enacted, etc., The costs of all proceedings under this act shall be borne by the mass of the succession; provided, that in cases in which it seems to him equitable to do so the judge shall have the power to apportion the costs among the several parties, or allow any party to retain his costs out of any sum found to be due by him for tax hereunder. Provided, the provisions of this act shall affect all successions not finally closed, or in which the final account has not been filed. (3 Wolff's Const. & Rev. Laws 1904-08, p. 776.) CHAPTER XXXIV. MAINE STATUTE. (Revised Statutes of 1903, p. 151; Laws of 1905, p. 131; Laws of 1909, p. 185; Laws of 1911, p. 173.) § 660. Transfers Subject to Tax-Rates-Persons Liable. § 661. Estates for Years or for Life and Remainders. § 671. Executor to Inform Board of Assessors of the Transfer. § 677. Attorney General to be Furnished Lists of Estates and Investigate Same. § 678. § 679. Application by Attorney General for Appointment of Administrator. § 680. Property Subject to Tax in Another State or Country. § 682. Stock in Corporations Organized in Two or More States. § 683. Transfers of Stocks, Bonds, etc., not Subject to Tax. § 684. Transfer of Stocks, etc., of Nonresident Decedent. § 685. § 686. § 687. Delivery or Transfer of Assets of Nonresident Without Payment of Tax. Proceedings to Recover Tax. Retrospective Operation of Statute. § 688. Payment of Funds to State Treasurer. § 660. Transfers Subject to Tax-Rates-Persons Liable. Sec. 69. All property within the jurisdiction of this state, and any interest therein, whether belonging to inhabitants of this state or not, and whether tangible or intangible, which shall pass by will, by the intestate laws of this state, by allowance of a judge of probate to a widow or child by deed, grant, sale or gift, except in cases of a bona fide purchase for full consideration in money or money's worth, and except as herein otherwise provided, made or intended to take effect in possession or enjoyment after the death of the grantor, to any person in trust or otherwise, except to or for the use of any educational, charitable, religious or benevolent institution in this state, the property of which is by law exempt from taxation, shall be subject to an inheritance tax for the use of the state as hereinafter provided. Property which shall so pass to or for the use of (class A) the husband, wife, lineal ancestor, lineal descendant, adopted child, the adoptive parent, the wife or widow of a son, or the husband of a daughter of a decedent, shall be subject to a tax upon the value of each bequest, devise or distributive share, in excess of the exemption hereinafter provided, of one per cent if such value does not exceed fifty thousand dollars, one and one-half per cent if such value exceeds fifty thousand dollars and does not exceed one hundred thousand dollars, and two per cent if such value exceeds one hundred thousand dollars; the value exempt from taxation to or for the use of a husband, wife, father, mother, child, adopted child or adoptive parent shall in each case be ten thousand dollars, and the value exempt from taxation to or for the use of any other member of (class A) shall in each case be five hundred dollars. Property which shall so pass to or for the use of (class B) a brother, sister, uncle, aunt, nephew, niece or cousin of decedent, shall be subject to a tax upon the value of each bequest, devise or distributive share in excess of five hundred dollars, and the tax of this class shall be four per cent of its value for the use of the state if such value does not exceed fifty thousand dollars, four and one-half per cent if its value exceeds fifty thousand dollars and does not exceed one hundred thousand dollars and five per cent if its value exceeds one hundred thousand dollars. Property which shall pass to or for the use of any others than members of class A, class B and the institutions excepted in the first sentence of this section, shall be subject to a tax upon the value of each bequest, devise or distributive share in excess of five hundred dollars, and the tax of this class shall be five per cent of its value for the use of the state if such value does not exceed fifty thousand dollars, six per cent if its value exceeds fifty thousand and does not exceed one hundred thousand dollars and seven per cent if its value exceeds one hundred thousand dollars. Administrators, executors and trustees, and any grantees under such conveyances made during the grantor's life shall be liable for such taxes, with interest, until the same have been paid. (Rev. Stats. 1903, p. 151; Laws 1909, p. 184; Laws 1911, p. 173, approved March 30, 1911.) § 661. Estates for Years or for Life and Remainders. Sec. 70. Whenever property shall descend by devise, descent, bequest or grant to a person for life or for a term of years and the remainder to another, except to or for the use of any educational, charitable, religious or benevolent institution in this state, the value of the prior estate shall be determined by the Actuaries' Compound Experience Tables at four per cent compound interest and a tax imposed at the rate prescribed in the preceding section for the class to which the devisee, legatee or grantee of such estate belongs and a tax shall be imposed at the same time upon the remaining value of such property at the rate prescribed in said section for the class to which the devisee, legatee or grantee of such remainder belongs, subject to the exemptions provided in the preceding section. 151; Laws 1909, p. 185, approved April 1, 1909.) § 662. Bequests to Executor in Lieu of Compensation. (Rev. Stats. 1903, p. Sec. 71. Whenever a decedent appoints one or more executors or trustees, and in lieu of their allowance makes a bequest or devise of property to them which would otherwise be liable to said tax, or appoints them his residuary legatees, and said bequests, devises, or residuary legacies exceed a reasonable compensation for their services, such excess shall be liable to such tax, and the court of probate having jurisdiction of their accounts shall determine the amount of such reasonable compensation. (Laws 1903, p. 151.) § 663. Time for Payment of Tax-Interest-Lien. Sec. 72. All taxes imposed by section sixty-nine upon the estates of deceased residents of this state shall be payable to the treasurer of state and all taxes imposed by said section sixty-nine upon the estates of nonresident decedents to the attorney general by the executors, administrators or trustees at the expiration of two years after the granting of letters testamentary or of administration; but if legacies or distributive shares are paid within two years, the tax thereon shall be payable at the same time; and if the same are not so paid, interest at the rate of six per cent a year shall be charged and collected from the time the same became payable; but no such tax upon estates of residents or inhabitants of this state shall be accepted except upon presentation of a certificate from a probate court showing the amount of such tax due. It shall be the duty of the personal representative of said deceased to petition the probate court having jurisdiction to assess such taxes before the payment of any such legacies or distributive shares, and before the expiration of two years after the granting of letters aforesaid. The register of probate shall send by registered mail, a copy of such petition to the attorney general at least seven days before the hearing thereon unless the attorney general in writing waives the same. If no such petition is filed within the time limited, the attorney general may file a similar petition, of which, unless notice is waived, at least fourteen days' notice shall be given such personal representative or his agent. In either case the attorney general may appear and be heard upon the assessment of such tax and an appeal may be had from the decree of the judge of probate by either party. Real estate of which the decedent died seised or possessed, subject to taxes as aforesaid shall be charged with a lien for all such taxes and interest, which lien may be discharged by the payment of all taxes due and to become due upon said real estate or separate parcel thereof, or by an order or decree of the probate court discharging said lien, said order or decree to be granted by the probate court upon the deposit with said court of a sum of money or a bond, sufficient to secure to the state the payment of any tax due or to become due on said real estate. Orders or decrees discharging such lien may be recorded in the registry of deeds in the county where said real estate is located. (Rev. Stats. 1903, p. 152; Laws 1909, p. 186; Laws 1911, p. 175, approved March 30, 1911.), |