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 state of Montana in a penalty of twice the amount of tax, including interest at ten per cent per annum, arising upon the personal estate, with such sureties as the clerk of the district court of the proper county 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 clerk of the district court of the proper county; provided further, that such person or corporation shall make a full and verified return of such property to said court, and file the same in the office of the clerk of the district court for said county and a duplicate thereof in the office of the clerk and recorder of said county within one year from the death of the deceased, and within that period enter into such security and bond, and renew the same every three years. (Rev. Code 1907, sec. 7725.)

§ 830. Bequest to Executor in Lieu of Compensation.

Sec. 7726. 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 bequests, devises or residuary legacies exceed what would be a reasonable compensation for their services, such excess shall be liable to said tax; and the district court in which the probate proceedings are pending shall fix the compensation. (Rev. Code 1907, sec. 7726.)

§ 831. Time for Payment of Tax-Interest and Discount.

Sec. 7727. All taxes imposed by this act, unless otherwise herein provided for shall be due and payable at the death of the decedent, and if the same are paid within ten months, no interest shall be charged and collected thereon, but if not so paid, interest at the rate of ten per centum per annum shall be charged and collected from the time said tax accrues; provided, that if said tax is paid within six months from the accruing thereof a discount of three per centum shall be allowed and deducted from said tax. And in all cases where the executors, administrators or trustees do not pay such tax within ten months from the death of the decedent, they shall be required to give bond in the form and to the effect prescribed in section 7725 (2) of this act for the payment of said tax with interest. (Rev. Code 1907, sec. 7727.)

§ 832. Penalty for Nonpayment.

Sec. 7728. The penalty of ten per centum imposed by section 7727 (4) hereof for nonpayment of said tax thereof, shall not be charged in where, by reason of claims made upon the estate, necessary litigation or other unavoidable causes of delay, the estate of any decedent or a part thereof cannot be settled at the end of eighteen months from the death of the decedent; and in such cases only seven per centum shall be charged upon said

tax from the expiration of said eighteen months until the cause of delay is removed. (Rev. Code 1907, sec. 7728.)

Sec. 7729. Any administrator, executor or trustee having in charge or trust, any legacy, or property for distribution subject to 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 the real estate, the executor, administrator, or trustee shall collect said tax therefrom, 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 on the whole amount. But if it be not in money, he shall make application to the district court of the proper county to make an apportionment, if the case require it, of the same to be paid into his hands by such legatee or legatees and for such other order relative thereto as the case may require. (Rev. Code 1907, sec. 7729.)

§ 834. Sale of Property to Pay Tax.

Sec. 7730. All executors, administrators and trustees shall have full power to sell so much of the property of the decedent as shall enable them to pay said tax in the same manner as they may be enabled by law to do for the payment of debts of the estate, and the amount of said tax shall be paid as hereinafter directed. (Rev. Code 1907, sec. 7730.)

§ 835. Payment to County Treasurer-Receipts.

Sec. 7731. Every sum of money retained by an executor, administrator, or trustee, or paid into his hands, for any tax on property, shall be paid by him within ten days thereafter to the treasurer of the county in which the probate proceedings are pending, and the said treasurer shall give, and every executor, administrator or trustee shall take duplicate receipt for such payment, one of which said receipts said executor, administrator, or trustee shall immediately send to the treasurer of the state whose duty it shall be to charge the county treasurer so receiving the tax with the amount thereof due the state and said state treasurer shall seal said receipt with the seal of his office, if he have one, and countersign the same, and return it to the executor, administrator, or trustee, whereupon it shall be a proper voucher in the settlement of his accounts; and an executor, administrator or trustee shall not be entitled to credits in his accounts, nor be discharged from liability for such tax, nor shall said estate be distributed unless he shall produce a receipt so sealed and countersigned by the state treasurer or a copy thereof certified by him. (Rev. Code 1907, sec. 7731.)

§ 836. Liability on Executor's Bond.

Sec. 7732. The bond of an executor or administrator shall be liable for all moneys he may receive under this article of taxes, or for proceeds of sale of

real estate received by him thereunder, or pursuant thereto. (Rev. Code 1907, sec. 7732.)

§ 837. Proceedings upon Failure of Executor to Pay Tax.

Sec. 7733. If any executor or administrator or trustee shall fail to perform the duties imposed upon him by this article the district court upon petition of the county treasurer, or any person interested in said estate 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. (Rev. Code 1907, sec. 7733.)

§ 838. Administrator De Bonis Non.

Sec. 7734. The power and duty of an administrator de bonis non, or with the will annexed, or the public administrator shall be the same under this article as those of an executor or administrator, and he shall be subject to the same duties and liabilities. (Rev. Code 1907, sec. 7734.)

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

Sec. 7735. Whenever any debts shall be proven against the estate of the deceased, after the payment of legacies, or distribution of property from which the said tax has been deducted or upon which it has been paid, and a refund is made by the legatee, devisee, heir, or next of kin, a proportion of the tax so deducted or paid shall be repaid to him by the executor, administrator or trustee, if the said tax has not been paid to the county treasurer or state treasurer, or by them, in the proper proportionate shares, if it has been so paid. (Rev. Code 1907, sec. 7735.)

§ 840. Refund in Case of Erroneous Payment.

Sec. 7736. When any amount of said tax shall have been paid erroneously to the county and state treasurer, or to either of them, it shall be lawful for them, on satisfactory proof rendered to the clerk of the district court, in the case of the county treasurer and to the state auditor in the case of the state treasurer, of such erroneous payment, to refund and pay to the executor, administrator, person or persons who have paid any such tax in error, the county's and state's proportionate amount of such tax so paid provided that all such applications for repayment of such tax shall be made within two years from the date of such payment. (Rev. Code 1907, sec. 7736.)

§ 841. Transfer of Stocks or Loans by Foreign Executor.

Sec. 7737. Whenever any foreign executor, or administrator shall assign or transfer any stocks or loans in this state, standing in the name of the decedent, or held in trust for a decedent, which shall be liable to the said tax, such tax shall be paid to the treasurer of the proper county on the transfer thereof; otherwise, the corporation permitting such transfer shall become liable to pay such tax; provided that such corporation had actual or constructive knowledge before such transfer that said stocks or loans are liable to said tax. (Rev. Code 1907, sec. 7737.)

§ 842. Appraisers and Appraisement.

Sec. 7738. When the value of an inheritance, devise, bequest, or other interest subject to the payment of said tax is uncertain, the district court in which the probate proceedings are pending, or the judge thereof on his own motion, or on the application of any interested party shall appoint some competent person as appraiser, as often as, and whenever occasion may require, whose duty it shall be forthwith to give such notice, by registered mail, to all persons known to have or claim any interest in such property, and to such persons as the court may direct, of the time and place at which he will appraise such property, and at such time and place to appraise the same, and to make the report thereof, in writing, to said court, together with such other facts in relation thereto, as said court may by order require, to be filed with the clerk of such court; and from this report the said court, shall by order, forthwith assess and fix the market value of all inheritances, devises, bequests, or other interests, and the tax to which the same is liable, and shall immediately cause notice thereof to be given, by registered mail, to all persons known to be interested therein; and the value of every future or contingent, or limited estate, income, or interest, shall for the purpose of this act, be determined by the rule, method and standards of mortality, and of values that are set forth in the actuaries' combined experience tables of mortality for ascertaining the values of policies of life insurance and annuities, and for the determination of the liabilities of life insurance companies, save that the rate of interest be assessed in computing the present value of all future interest and contingencies shall be at seven per cent per annum; and the value of such future, or contingent, or limited estate, income, or interest, shall be determined in the usual manner upon the facts contained in such report, and shall be certified to the court, which said certificate shall be made by some one known to the court to be familiar with the method of procedure by companies, and his certificate, verified by oath shall be prima facie evidence that the method of computation adopted therein is correct. The said appraiser shall be paid by the county treasurer out of any funds that he may have in his hands on account of said tax, and the certificate of the court, at the rate of five dollars per day for every day actually and necessarily employed in said appraisement, together with the actual and necessary traveling expenses, a sworn statement of which must be filed with the clerk of the district court in which the probate proceedings are pending. The person designated by the court or judge thereof, to make the computations, in this section required, shall receive such compensation as the court or judge thereof shall deem reasonable and just. (Rev. Code 1907, sec. 7738.)

§ 843. Appraiser Taking More Than Regular Fees-Penalty.

Sec. 7739. Any appraiser appointed by virtue of this act, who shall take any fee or reward from an executor, administrator, trustee, legatee, next of kin, or heir of any decedent or from any other person liable to pay said tax, or his or their attorney, or any other person, or any portion thereof, shall be guilty of a misdemeanor, and upon conviction thereof, shall be fined

not less than one hundred dollars nor more than five hundred dollars, or imprisonment in the county jail ninety days, or both such fine and impris onment, and in addition thereto, the court shall dismiss him from such service. The district courts shall have concurrent jurisdiction with the justices of the peace courts for all violations of the law mentioned in this section. (Rev. Code 1907, sec. 7739.)

§ 844. Jurisdiction of Courts.

Sec. 7740. The district court of the county in which is situate the real property of the decedent, who was not a resident of this state, or in the county in which the decedent was a resident at the time of his death, shall have jurisdiction to hear and determine all questions in relation to the tax arising under the provisions of this act, and the court first acquiring jurisdiction hereunder shall retain the same to the exclusion of every other. (Rev. Code 1907, sec. 7740.)

§ 845. Citation to Compel Payment.

Sec. 7741. If it shall appear to the district court, or judge thereof, that any tax accruing under this act has not been paid according to law, the court or judge shall issue a citation, citing the person known to own any interest or part of the property liable to the tax to appear before the court, on a day certain, not more than ten weeks from the date of said citation, and show cause why said tax should not be paid. The service of such citation and the time, manner, and proof thereof, and the hearing and determination thereof, and the enforcement of the determination or decree shall conform to the provisions of chapter XII, of title XII of the Code of Civil Procedure; and the clerk of the court shall upon the request of the county attorney or county treasurer furnish without fee, one or more transcripts of such decree, and the same shall be docketed and filed in the office of the county clerk and recorder of any county in the state, and in the office of the clerk of the district court of any county in the state, in the same manner and with the same effect as provided by section 6807 (1197) of the said Code of Civil Procedure for filing transcript of judgment, or of an original docket. (Rev. Code 1907, sec. 7741.)

§ 846. Proceedings upon Failure to Administer Estates.

Sec. 7742. In all cases where any estate, real, personal or mixed, shall be subject to the direct or collateral inheritance tax imposed by this act, and no administration is taken on the estate of the person who died seised and possessed thereof, within ninety days after the death of said person, the clerk of the district court of the county in which administration should be granted, or taken out, shall issue a citation 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 out on the estate of the person who died seised thereof, the district court of the county where said real estate shall be situate, may on the application of anyone interested in said real estate, or of the county or state treasurer appoint an appraiser to value the same,