payment of debts of their testators and intestates and the amount of said tax shall be paid as hereinafter directed. (Comp. Stats. 1911, p. 1648.)

§ 861. Payment by Executor to County Treasurer-Receipts.

Sec. 6. Every sum of money retained by any executor, administrator or trustee or paid into his hands for any tax on any property, shall be paid by him within thirty days thereafter to the treasurer of the proper county, and the said treasurer or treasurers shall give, and every executor, administrator or trustee shall take a receipt from him of said payment. The words "proper county" shall be taken to mean the county in which the property was situated and subject to taxation at the time of the death of the owner. (Amended 1905, H. R. 90; Comp. Stats. 1911, p. 1648.)

§ 862. Information to County Treasurer of Taxable Transfers. Sec. 7. Whenever any of the real estate of which any decedent may die seised shall pass to any body corporate or to any person or persons or in trust for them or some of them, it shall be the duty of the executor, administrator or trustee of such decedent to give information thereof, in writing to the treasurer of the county where said real estate is situated within six months after they undertake the execution of their expected duties, or if the facts be not known within that period, then within one month after the same shall have come to their knowledge. (Comp. Stats. 1911, p. 1648.)

§ 863. Refunding Tax When Debts Proved After Distribution.

Sec. 8. Whenever debts shall be proved against the estate of the deceased after distribution of legacies from which the inheritance tax had been deducted in compliance with this act, and the legatee is required to refund any portion of the legacy, a proportion of said tax shall be paid to him by the executor or administrator; if the said tax has not been paid into the county treasury or by the county treasurer if it has been so paid. (Amended 1905, H. R. 90; Comp. Stats. 1911, p. 1648.)

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

Sec. 9. Whenever any foreign executors or administrators shall assign or transfer any stocks or loans in this state standing in the name of the decedent, or in trust for a decedent which shall be liable to the said tax, such tax shall be paid to the treasury or treasurer of the proper county on the transfer thereof; otherwise the corporation making such transfer shall become liable to pay such taxes, provided that such corporation has knowledge before such transfer that said stocks or loans are liable for such taxes. (Comp. Stats. 1911, p. 1649.)

§ 865. Refund of Tax Erroneously Paid.

Sec. 10. When any amount of the said tax shall have been paid erroneously to the county treasurer it shall be lawful for him, on satisfactory proof rendered to him of said erroneous payment, to refund and pay to the executor, administrator or trustee, person or persons who have paid any such tax in error, the amount of such tax so paid provided that all applica

tions for the repayment of the said tax shall be made within two years of the date of said payment. (Amended 1905, H. R. 90; Comp. Stats. 1911, p. 1649.)

§ 866. Appraisers and Appraisement.

Sec. 11. In order to fix the value of property of persons whose estate shall be subject to the payment of said tax, the county judge, whenever an estate appears to be subject to the tax provided by this act or upon the application of any interested party, shall appoint some competent person as appraiser as often as, or whenever occasion may require, whose duty it shall be forthwith to give such notice by mail to all persons, and to such persons as the county judge may by order, direct, of the time and place he will appraise such property; and at such time and place to appraise the property at the fair market value, of the same, and for that purpose the appraiser is authorized by leave of the county judge to use subpoenas and to compel the attendance of witnesses before him, and take the evidence of such witnesses under oath concerning such property, and the value thereof, and he shall make a report thereof and of such value in writing to the county judge, with the depositions of the witnesses and such other facts relating thereto, as the county judge may by order require to be filed with the records of the county court, and from this report the county judge shall forthwith determine and fix the then cash value of all estates, annuities, and life estates for terms of years growing out of said estate, and the tax to which the same is liable, and shall give immediate notice through the mails to all parties known to be interested therein. Any person or persons dissatisfied with the appraisement or assessment, may appeal therefrom to the county court, of the proper county within sixty days after the making and filing of such appraisement or assessment, conditioned upon the giving of security to the court to pay all costs, together with all taxes that may be fixed by the court. The said appraisers shall be paid by the county treasurer out of any funds he may have in his hands on account of said tax, on the certificate of the county judge, a reasonable fee to be fixed by the county judge together with legal mileage. Witnesses shall be allowed the sum of two dollars per day for every day's attendance before the appraisers or county court, together with legal mileage. The officer serving process under this act shall receive the same fees and mileage as is now provided by law for similar services, and the county judge for services performed under this act shall receive the same fees as is now provided by law for similar services. All costs made or incurred under this act shall be paid by the county treasurer out of any funds he may have in his hands on account of said tax, on certificate of the county judge. (Amended March 19, 1907; S. F. 21, sec. 2; Comp. Stats. 1911, p. 1649.)

§ 867. Appraiser Receiving More Than Legal Fees-Penalty.

Sec. 12. Any appraiser appointed under the authority and by virtue of this act who shall take any fee or reward from any executor, administrator, trustee, legatee, next of kin, or heir or any decedent, or from any person or corporation liable to pay said tax or any portion thereof, shall be guilty of a mis

demeanor, and upon conviction in any court of competent jurisdiction, he shall be fined not less than one hundred dollars nor more than five hundred dollars, and in addition thereto the county judge shall dismiss him from such service. (Comp. Stats. 1911, p. 1650.)

§ 868. Jurisdiction of County Court.

Sec. 13. The county court in the county in which the real property is situated of a decedent who was not a resident of the state, or in the county of which the deceased was a resident at the time of his death, shall have jurisdiction to hear and determine all questions in relation to all taxes arising under this act, and the county court first acquiring jurisdiction hereunder shall retain the same to the exclusion of every other. (Comp. Stats. 1911, p. 1650.)

§ 869. Proceedings to Enforce Tax.

Sec. 14. If it shall appear to the county court that any tax accruing under this act has not been paid according to law, it shall issue a summons commanding the persons or corporation liable to pay such tax or interested in such property to appear before the court on a certain day not more than three months after the date of such summons, to show cause why such tax should not be paid. The process, practice and pleadings and the hearing and determination thereof, and the judgment in said court in such cases shall be the same as those now provided or those which may be hereafter provided in probate cases in the county courts of this state and the fees and costs in such cases shall be the same as in probate cases in the county courts of this state. (Comp. Stats. 1911, p. 1650.)

§ 870. Notice to County Attorney of Refusal to Pay Tax.

Sec. 15. Whenever the treasurer of any county shall have reason to believe that any tax is due and unpaid under this act, after the refusal or neglect of the person interested in the property liable to pay said tax to pay the same, he shall notify the county attorney of the proper county in writing of such refusal to pay said tax, and the county attorney so notified, if he has cause to believe a tax is due and unpaid, shall prosecute the proceeding in the county court in the proper county, as provided in section fourteen of this act, for the enforcement and collection of this tax. (Comp. Stats. 1911, p. 1650.)

§ 871. Statement of County Judge and Clerk of Taxable Transfers. Sec. 16. The county judge and county clerk of each county shall, every three months, make a statement in writing to the county treasurer of the county, of the party from which or the party from whom they have reason to believe a tax under this act is due and unpaid. (Comp. Stats. 1911, p. 1651.)

§ 872.

Sec. 17. Repealed. (Laws 1905, H. R. 90; Comp. Stats. 1911, p. 1651.)

§ 873. Book and Records to be Kept by County Judge.

Sec. 18. The secretary of state shall furnish to each county judge a book in which he shall enter the returns made by appraisers, the cash value of annuities, life estates and terms of years and other property fixed by him, and the tax assessed thereon and the amounts of any receipts for payments thereof filed with him, which book shall be kept in the office of the county judge as public records. (Comp. Stats. 1911, p. 1651.)

§ 874. Disposition to be Made of Revenue.

Sec. 19. The county treasurer of each county shall keep all money collected under the provisions of this act in a separate and special fund to be expended under the direction of the county board of each county, for the sole purpose of the permanent improvement of the county roads; such roads shall not be built within the corporate limits of any city or village, but shall begin at the limit of any city or village and extending therefrom, in the direction most traveled by the public; to be determined upon by the said county board. Provided that such improvements may be made from the limit of any city of the metropolitan or first class and through a city of the second class or village where the road so determined upon to be improved is a main road between the country and such city of the metropolitan or first class. All contracts for such permanent improvements shall be let by the said board, by competitive bids after the plans and specifications therefor drawn by the county surveyor or engineer have been filed with the county clerk of each respective county. All bids for the construction of such roads shall be deposited with the county judge of the respective counties and opened by him in the presence of the county commissioner and county clerk, and then filed with the county clerk. All such permanent road beds shall not be less than twelve feet nor more than sixteen feet in width, and shall be constructed of the most durable and approved material, and the remaining part of said road shall be constructed at one side of the said permanent part, and be used as dirt road; provided that it shall be lawful for the county commissioners of any county having a population of not more than thirty thousand to use said fund in the manner herein provided for the improvement of any grade, bridge, cut, fill, or dirt road leading into any city or village within said county. Provided, that all money heretofore paid by the various county treasurers to the state treasurer, under the provisions of this act shall be upon proper vouchers signed by the county judge and county treasurer, paid back to the said county from which said tax was received, and said money when so refunded by the state treasurer shall be placed in the special fund heretofore mentioned in each county and shall be expended in like manner and for like purposes as hereinabove specified. (Amended 1905, H. R. 90; March 18, 1907; S. F. 21, sec. 1; Comp. Stats. 1911, p. 1651.)

§ 875. Receipts for Payment of Tax.

Sec. 20. Any person or body corporate shall, upon the payment of fifty cents, be entitled to a receipt from the county treasurer of any county or the copy of the receipt at his option, that may have been given by the treasurer for the payment of any tax under this act, which receipt shall designate

on what real property, if any, of which deceased may have died seised, said tax has been paid and by whom paid, and whether or not it is in full of said tax, and said receipt may be recorded in the clerk's office of said county in which the property may be situated, in the book to be kept by said clerk for such purpose. (Comp. Stats. 1911, p. 1651.)

§ 876. Lien of Tax.

Sec. 21. The lien of the inheritance tax shall continue until the said tax is settled and satisfied; provided, that said lien shall be limited to the property chargeable therewith; and provided further, that all inheritance taxes shall be sued for within five years after they are due and legally demandable, otherwise they shall be presumed to be paid and cease to be a lien as against any purchaser of real estate. (Comp. Stats. 1911, p. 1652.)