§ 702. Estates for Life or for Years and Remainders. Sec. 130. Whenever any estate, real, personal or mixed, of a decedent shall be subject to the tax mentioned in the thirteen preceding sections, and there be a life estate or interest for a term of years, or a contingent interest, given to one party and the remainder, or reversionary interest, to another party, the orphans court of the county or city in which administration is granted shall determine in its discretion and at such time as it shall think proper what proportion the party entitled to said life estate, or interest for a term of years, or contingent interest, shall pay of said tax, and the judgment of said court shall be final and conclusive, and the party entitled to said life estate or interest for a term of years, or other contingent interest, shall within thirty days after the date of such determination pay to the register of wills his proportion of said tax; and thereafter the said court shall from time to time after the determination of the preceding estate and as the remainder of said estate shall vest in the party or parties entitled in remainder or reversion determine in its discretion what proportion of the residue of said tax shall be paid by the party or parties in whom the estate shall so vest; and the judgment of the said court shall be final and each of the parties successively entitled in remainder or reversion shall pay his proportion of said tax to the register of wills within thirty days after the date of such determination as to him; and the proportion of the tax so determined to be paid by the party entitled to the life interest or estate shall be and remain a lien upon such interest or estate for the period of four years after the date of the death of the decedent, who shall have died seised and possessed of the property; and the proportion of the tax so determined to be paid by the persons respectively entitled to the remainder, or reversionary interest, shall be a lien on such interest for the period of four years from the date of which such interest shall vest in possession. (2 Pub. Gen. Laws 1904, p. 1838.) § 703. Determination of Value of Estate Less Than Absolute Interest. Sec. 131. Whenever an interest in any estate, real, personal, or mixed, less than an absolute interest, shall be devised or bequeathed to or for the use and benefit of any person or object, not exempted from the tax under section 117, then only such interest so devised or bequeathed shall be liable for said tax; and it shall be the duty of the orphans court of the county or city in which administration is granted, or any other court assuming jurisdiction over such administration, to determine as soon after administration is granted as possible, on application of such person or object, the value of such interest liable for said tax, by deducting from the whole value of the estate so much thereof as shall be the value of the interest therein of any person who, under said section 117, is exempt from said tax, and the residue thereof shall be the value of said interest upon which said tax is payable; and said tax so ascertained shall be paid by such person or object within ninety days from such ascertainment, with interest thereon at six per cent, per annum, after the expiration of twelve months from the date of the death of the decedent, under whose will or by whose intestacy said interest is acquired, if said tax has not sooner been paid, or within ninety days from the time that it shall be ascertained that such person or object shall be entitled to any such interest in any estate; but such tax shall bear interest at the rate of six per cent per annum from the expiration of twelve months from said death; but if such person or object shall at the time when he, she or it comes into possession of such estate, pay a tax as provided for in said section 117, on the whole value thereof. (2 Pub. Gen. Laws 1904, p. 1839.) § 704. Sale of Property to Pay Tax. Sec. 132. If any of the parties mentioned in sections 129 and 130 shall refuse or neglect to pay the several proportions so decreed by the orphans court within thirty days from the time of such decree, the court shall order and direct the executor or administrator to sell all the right, title and interest of such party in and to said estate or property, or so much thereof as the court may deem necessary, to pay his proportion of said tax and all expenses of sale; provided, however, that nothing in this section contained shall be construed to confer authority on the orphans court to order the sale for the satisfaction of collateral inheritance tax of any life interest after the expiration of four years from the date of the death of the decedent, who shall have died seised and possessed of the property, or of any remainder or reversionary interest after the expiration of four years from the date at which such interest shall vest in possession. Sections 128, 129, 130 and 132 shall take effect from April 1, 1904, and be retroactive. (2 Pub. Gen. Laws 1904, p. 1839.) § 705. Liability of Executor on Bond. Sec. 133. The bond of an executor or administrator shall be liable for all money he may receive under this article for taxes, or for the proceeds of the sales of real estate received by him thereunder. (2 Pub. Gen. Laws 1904, p. 1840.) § 706. Revocation of Executor's Letters for Failure to Perform Duties. Sec. 134. If any executor or administrator shall fail to perform any of the duties imposed upon him by this article, the orphans court of the county in which the administration was granted may revoke his administration, and his bond shall be liable, and the same proceedings shall be had against him as if his administration had been revoked for any other cause. (2 Pub. Gen. Laws 1904, p. 1840.) § 707. Powers and Duties of Administrator De Bonis Non. Sec. 135. The powers and duties of an administrator de bonis non, or with the will annexed, shall be the same under this article as those of an executor or administrator, and he shall be subject to the same liabilities. (2 Pub. Gen. Laws 1904, p. 1840.) § 708. Proceedings Where No Administration Taken Out. Sec. 136. In all cases where any estate, real, personal or mixed, shall be subject to the collateral inheritance tax imposed by this article and no administration is taken out on the estate of the person who died seised and possessed thereof, within ninety days after the death of said person the orphans court of the county in which such administration should be granted shall issue a summons for the parties entitled to administration to show cause wherefore they do not administer; provided, however, that when any real estate shall be subject to said tax and no administration has been taken on the estate of the person who died seised thereof, the orphans' court of the county where said real estate shall be situate may, on the application of anyone interested in said real estate, appoint appraisers to value the same as provided by the preceding sections of this article, and the amount of said tax may be paid to the register of wills of the county where the said application shall be made. (2 Pub. Gen. Laws 1904, p. 1840.) § 709. Failure of Persons Entitled to Take Out Administration. Sec. 137. If the parties entitled by law to administration do not administer within a reasonable time to be fixed by the said court, or if they be incapable, or being capable if they decline or refuse to appear on proper summons or notice, administration shall be granted to such person as the court may deem proper. (2 Pub. Gen. Laws 1904, p. 1841.) § 710. Application for Letters-Inquiry as to Real Estate. Sec. 138. In all cases where application is made to the orphans court or register of wills of any county or the city of Baltimore for letters testamentary or of administration, the said court or register shall inquire of the person making application whether he knows or believes that there is any real estate of the decedent liable to the collateral inheritance tax, and the answer of such applicant shall be given on oath if the court or register requires it. (2 Pub. Gen. Laws 1904, p. 1841.) § 711. Receipts for Payment of Tax. Sec. 139. The register of wills shall give to the person paying the collateral inheritance tax imposed by this article duplicate receipts for said tax, one of which shall be forwarded by said person to the treasurer to be by him preserved, and copies thereof shall be evidence in suit upon the bond of said register. (2 Pub. Gen. Laws 1904, p. 1841.) § 712. Payment to Treasurer-Commissions of Clerks and Registers of Wills. Sec. 140. It shall be the duty of the several clerks and the several registers of wills in this state to account with and pay to the treasurer on the first Monday of March, June, September and December in each and every year all sums of money received by them respectively, for which the clerks shall be allowed a commission of two and one-half per centum, and the register of wills shall be allowed a commission of twelve and onehalf per centum upon the amount of said collateral inheritance tax, and the said clerks shall be allowed a commission of five per centum, and the register of wills shall be allowed a commission of twenty-five per cent upon the amount received of the tax on official commissions and executors' com. missions respectively, so paid over. (2 Pub. Gen. Laws 1904, p. 1842; Laws 1908, p. 238.) § 713. Failure of Clerks or Registers to Account. Sec. 141. If any of the said clerks or registers shall fail to account and pay over as required in the preceding section, the controller shall, in thirty days thereafter, give notice thereof to the state's attorney for the county or city whose duty it shall be to put the bond of such clerk or register in suit for the use of the state, in which suit a recovery shall be had for the amount appearing to be due, with interest at the rate of ten per cent per annum, from the date or dates when the same was payable as aforesaid, which recovery shall be evidence of misbehavior, and upon conviction thereof the said clerk or register shall be removed from office, which shall thereupon be filled as prescribed by the constitution; and such failure on the part of any clerk or register shall amount to a forfeiture of the commission to which he would otherwise be entitled. (2 Pub. Gen. Laws 1904, p. 1842.) CHAPTER XXXVI. MASSACHUSETTS STATUTE. (Supplement to Revised Laws of 1902–08, pp. 236-248; Acts of 1909, pp. 647-791; Acts of 1910, p. 430; Acts of 1911, pp. 327, 490.) 8 714. § 715. Transfers Subject to Tax-Rates-Interest-Exemptions. Stock in Corporation Organized Under Laws of More Than One State. 716. Property Subject to Tax Under Laws of Another State. 717. Time for Payment of Tax-Remainders-Liens-Interest. 718. Deposit in Lieu of Payment of Tax. § 729. § 730. § 731. Transfer or Delivery of Securities-Notice to Treasurer and Re- Tax Commissioner to be Party to Petition by Foreign Executor. § 732. Appraisal and Valuation of Property. § 733. Determination of Amount of Tax by Commissioner. § 735. § 736. § 737. § 738. § 734. Jurisdiction of Probate Court-Liability of Executor. Application by Tax Commissioner for Appointment of Administrator. Proceedings by Treasurer and Receiver General to Recover Tax. § 743. Application of Provisions of This Act to Unpaid Taxes. § 744. Application of Act to Administrators Appointed Prior to Passage. § 745. Proceedings to Determine Taxes on Real Estate. § 746. Right to Inspect Papers and Records and Use Them in Legal Proceedings. § 714. Transfers Subject to Tax-Rates-Interest-Exemptions. Sec. 1. All property within the jurisdiction of the commonwealth, corporeal or incorporeal, and any interest therein, whether belonging to inhab itants of the commonwealth or not, which shall pass by will, or by the laws |