§ 819. Reappraisement.

Sec. 314. Within two years after the entry of an order or decree of a probate judge determining the value of an estate and assessing the tax thereon, the state auditor may, if he believe that such appraisal, assessment or determination has been fraudulently, collusively or erroneously made, make application to the circuit judge of the judicial circuit in which the former owner of such estate resided for a reappraisal thereof. The judge to whom such application is made may thereupon appoint a competent person to reappraise such estate. Such appraiser shall possess the powers, be subject to the duties and receive the compensation provided by sections 312 and 314 of this article. Such compensation shall be payable by the county collector of revenue out of any funds he may have on account of any tax imposed under the provisions of this article, upon the certificate of the judge appointing him. The report of such appraiser shall be filed with the judge by whom he was appointed, and thereafter the same proceedings shall be taken and had by and before such judge as are herein provided to be taken and had by and before the judge of the probate court. The determination and assessment of such judge of the circuit court shall supersede the determination of the probate judge, and shall be filed by such circuit judge in the office of the state auditor. (Rev. Stats. 1899, sec. 314; Ann. Stats. 1906, p. 453.)

§ 820. Appraiser Taking Illegal Fees-Penalty.

Sec. 315. Any appraiser appointed by virtue of this article, who shall take any fee or reward from any executor, administrator, trustee, legatee, next to (of) kin, 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 probate judge shall dismiss him from such service and he shall be disqualified from serving hereafter as an appraiser. (Rev. Stats. 1899, sec. 315; Ann. Stats. 1906, p. 453.)

§ 821. Jurisdiction of Probate Court-Prosecuting Attorney to Represent State.

Sec. 316. The court of probate, having either principal or auxiliary jurisdiction of the settlement of the estate of the decedent, shall have jurisdiction to hear and determine all questions in relation to said tax that may arise, affecting any devise, legacy or inheritance under this article, subject to appeal as in other cases, and the prosecuting attorney of the proper county shall represent the interests of the state in any such proceedings; provided, that in any such proceedings carried on appeal to either of the courts of appeal or the supreme court the attorney general shall represent the interest of the state. (Rev. Stats. 1899, sec. 316; Ann. Stats. 1906, p. 454.)

§ 822. Records to be Kept by Probate Judge.

Sec. 317. The state auditor shall furnish to each probate judge a book, which shall be a public record, and in which he shall enter the name of

every decedent upon whose estate an application to him has been made for the issue of letters of administration or letters testamentary, the date and place of death of such decedent, the estimated value of his real and personal property, the names, places, residences and relationship to him of his heirs at law, the names and places of residence of the legatees and devisees in any will of any such decedent, the amount of each legacy and the estimated value of any real property devised therein, and to whom devised. These entries shall be made from the data contained in the papers filed on any such application, or in any proceeding relating to the estate of decedent. The probate judge shall also enter in such book the amount of the personal property of any decedent, as shown by the inventory thereof when made and filed in his office, and the returns made by any appraiser appointed by him under this article, and the value of annuities, life estates, terms of years and other property of any such decedent or given by him in his will or otherwise, as fixed by the probate judge, and the tax assessed thereon, and the amount of any receipts for payment of any tax on the estate of such decedent under this article filed with him. The state auditor shall also furnish to each probate judge forms for the reports to be made by such probate judge, which shall correspond with the entries to be made in such book. (Rev. Stats. 1899, sec. 317; Ann. Stats. 1906, p. 454.)

§ 823. Reports to be Made by Probate Judge and County Recorder.

Sec. 318. Each probate judge shall, on January, April, July and October first of each year, make a report, in duplicate, upon the forms furnished by the state auditor, containing all the data and matters required to be entered in the book aforesaid, one of which shall be immediately delivered to the county collector of revenue and the other transmitted to the state auditor. The recorder of each county shall at the same time make reports in duplicates, containing a statement of any deed or other conveyance filed or recorded in his office of any property, which appears to have been made or intended to take effect in possession or enjoyment after the death of the grantor or vendor, the name and place of residence of such grantor or vendor, the name and place of residence of the grantee or vendee, and a description of the property transferred, one of which duplicates shall be immediately delivered to the county collector of revenue and the other transmitted to the state auditor. (Rev. Stats. 1899, sec. 318; Ann. Stats. 1906, p. 454.)

§ 824. Notice to Collector of Unpaid Tax-Proceedings for Collection. Sec. 319. If the collector of revenue of any county shall have reason to believe that any tax is due and unpaid under this article, after the refusal or neglect of the persons liable therefor to pay the same, he shall notify the prosecuting attorney of the county, in writing, of such failure or neglect, and such prosecuting attorney, if he have probable cause to believe that such tax is due and unpaid, shall apply to the probate court for a citation, citing the persons liable to pay such tax to appear before the court on the day specified, not more than three months after the date of such citation, and show cause why the tax should not be paid. The probate judge, upon such application, and whenever it shall appear to him that any such tax

accruing under this article has not been paid as required by law, shall issue such citation, and the service of such citation, and the hearing and determination thereon and the enforcement of the determination of decree made by the probate judge and the fees and costs in such cases shall be the same as those now provided, or which may hereafter be provided, in cases in the probate courts of this state, and the probate judge shall allow as costs in the said case such fees to said prosecuting attorney as he may deem reasonable. Whenever the probate judge shall certify that there was probable cause for issuing a citation and taking the proceedings specified in this section, the state auditor shall credit the collector of the county with all expenses incurred for the service of citations and other lawful disbursements. In proceedings to which any county collector is cited as a party under section 312 of this article, the state auditor is authorized, in his discretion, to designate and retain counsel to represent such county collector therein, and to direct such county collector to pay the expenses thereby incurred out of the funds which may be in his hands on account of this tax. (Rev. Stats. 1899, sec. 319; Ann. Stats. 1906, p. 455.)

§ 825. Receipts for Payment of Tax.

Sec. 320. Any person shall, upon payment of the sum of twenty-five cents, be entitled to a receipt from the county collector of any county, or at his option, to a copy of a receipt that may have been given by such collector for the payment of any tax under this article, under the official seal of said collector, which receipt shall designate on what real property, if any, of which any decedent may have died seised, such tax shall have been paid, by whom paid, and whether in full of said tax, and said receipt may be recorded in the recorder's office in which said property is situate, in a book to be kept by said recorder for such purpose, which shall be labeled "inheritance tax." (Rev. Stats. 1899, sec. 320; Ann. Stats. 1906, p. 455.)

§ 826. Commissions for Collecting Tax.

Sec. 321. The collector of each county shall be allowed to retain, on all taxes paid and accounted for by him in each year, under this article, in addition to his salary or fees now allowed by law, five per centum on the first twenty thousand dollars so paid and accounted for by him, and three per centum on all additional sums so paid and accounted for by him; provided, that said collector shall, every three months, pay one-half of all the sums so retained by him, during such period, to the probate judge of the said county for the use of said probate judge, except in cities containing three hundred thousand inhabitants and over in which event the collector shall retain four-fifths thereof and pay the probate judge one-fifth of such sums and to defray the clerical expense arising in the office of said probate judge in connection with proceedings under this article. (Rev. Stats. 1899, sec. 321; Amended Laws 1903, p. 52; Ann. Stats. 1906, p. 456.)

Sec. 322. All statutes, acts or parts of acts inconsistent with this act are hereby repealed. (Rev. Stats. 1899, sec. 322; Ann. Stats. 1906, p. 456.)

CHAPTER XL.

MONTANA STATUTE.

(Revised Codes of 1907, secs. 7724-7751.)

§ 828. Transfers Subject to Tax-Rate of Taxation-Exemptions. § 829. Appraisement of Contingent or Determinable Estates.

Bequest to Executor in Lieu of Compensation.

§ 830.

§ 831.

§ 832.

Time for Payment of Tax-Interest and Discount.
Penalty for Nonpayment.

§ 837.

§ 838.

§ 839. Refund in Case of Debts Proved After Distribution.

Proceedings upon Failure of Executor to Pay Tax.
Administrator De Bonis Non.

§ 841.

§ 842.

Transfer of Stocks or Loans by Foreign Executor.
Appraisers and Appraisement.

§ 843.

844.

§ 845.

Citation to Compel Payment.

§ 846.

§ 847.

Appraiser Taking More Than Regular Fees-Penalty.
Jurisdiction of Courts.

Proceedings upon Failure to Administer Estates.
Action to Enforce Tax.

§ 828. Transfers Subject to Tax-Rate of Taxation-Exemptions. Sec. 7724. After the passage of this act, 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 his 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 corporate, in trust or otherwise, or any property, which shall be in this state or the proceeds of all property outside of this state, which may come into this state, and which may be or should be

distributed in this state to any such heirs, devisees or legatees, by reason whereof any person or corporation shall become beneficially entitled in possession or expectancy, to any such property, or to the income thereof, other than to or for the use of his or her lawful issue, brother, sister, the wife or widow of the son, or the husband of a daughter, or any child or children adopted as such in conformity with the laws of the state of Montana, 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 market value of such property, and at a proportionate rate for any less amount, to be paid to the treasurer of the proper county hereinafter defined for the use of said county and state in the proportions hereafter stated; and all administrators, executors and trustees shall be liable for any and all such taxes until the same have been paid as hereinafter directed. When the beneficial interests to any personal property or income therefrom shall pass to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of the son, or the husband of a daughter, or any child or children adopted as such in conformity with the laws of the state of Montana, or to any person to whom the deceased, for not less than ten years prior to death, stood in mutually acknowledged relation of a parent, or to any lineal descendant born in lawful wedlock; in every such case the rate of tax shall be one dollar on every hundred dollars of the clear market value of such property, and at and after the same rate for every less amount, provided, that an estate which may be valued at a less sum than seventy-five hundred dollars shall not be subject to any such tax or duty. In all other cases the rate shall be five dollars on each and every hundred dollars of the clear market value of all property and at the same rate for any amount, provided, that an estate which may be valued at a less sum than five hundred dollars shall not be subject to any such duties or tax, provided, further, that said tax shall be levied and collected upon the increase of all property arising between the date of death and the date of the decree of distribution, and upon all estates which have been probated before, and shall be distributed after the passage and taking effect of this act. (Rev. Codes 1907, sec. 7724.)

§ 829. Appraisement of Contingent or Determinable Estates.

Sec. 7725. When any grant, gift, legacy or succession upon which a tax is imposed by section 7724 (1) 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, or reversion or other expectancy, real or personal, the entire property or fund by which such estate, income or interest is supported, or which is a part, shall be appraised immediately after death of the deceased, and the market value thereof determined, in the manner provided in section 7738 (15) 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