On the transfer of property in this state of a nonresident decedent, if all or any part of the estate of such decedent wherever situated shall pass to persons or corporations who would have been taxable under this act, if such decedent had been a resident of this state, such property located within this state shall be subject to a tax, which said tax shall bear the same ratio to the entire tax which the said estate of such decedent would have been subject to under this act if such nonresident decedent had been a resident of this state, as such property located in this state bears to the entire estate of such nonresident decedent wherever situated; provided, that nothing this clause contained shall apply to any specific bequest or devise of any property in this state. (Pub. Laws 1909, p. 331; Comp. Stats. 1910, p. 5307.) § 911. Liability of Property to Tax Due Prior to Passage of This Act. Sec. 13. The controller of the treasury of this state, either personally or by any of his employees, may investigate the question of the liability of any property to any tax due prior to the passage of this act, and if said controller is satisfied that any taxes are due this state, he shall report such fact to the register of the prerogative court, or surrogate of the proper county, whereupon said register or surrogate shall cause said property to be taxed. (Pub. Laws 1909, p. 332; Comp. Stats. 1910, p. 5308.)

§ 912. Valuation of Annuities and Estates for Life or for Years.

Sec. 14. In determining the value of a life estate, annuity, or estate for a term of years, the American experience table of mortality, with interest at the rate of five per centum per annum shall be used. (Pub. Laws 1909, p. 333; Comp. Stats. 1910, p. 5308.)

§ 913. Refund of Tax Erroneously Paid.

Sec. 15. When any amount of said tax shall have been paid erroneously to the state treasurer, it shall be lawful for the controller of the treasury, on satisfactory proof rendered to him of such erroneous payments, to draw his warrant on the state treasurer, in favor of the executor, administrator, person or persons who have paid any such tax in error, or who may be lawfully entitled to receive the same, for the amount of such tax so paid in error; provided, that all such applications for the repayment of such tax shall be made within two years from the date of such payment. (Pub. Laws 1909, p. 333; Comp. Stats. 1910, p. 5308.)

§ 914. Notice to Controller of Administration Proceedings.

Sec. 16. The register of the prerogative court and every surrogate of any county in this state shall, within ten days after the probate of any will, either foreign or domestic, of the filing of a copy of any foreign will, or the taking out of letters of administration, notify, in writing, the controller of the treasury of this state of such probate or administration; and any surrogate or the register of the prerogative court failing to notify said controller in writing of the probate of any will, or the filling of a copy of any foreign will, or the taking out of any letters of administration, shall be liable to a penalty of two hundred dollars, to be recovered in an action

of debt in the name of the state of New Jersey. (Pub. Laws 1909, p. 333; Comp. Stats. 1910, p. 5308.)

§ 915. Examination of Papers and Records by Controller.

Sec. 17. The controller of the treasury of this state, either personally or by his assistant or other employee, is hereby empowered to examine any and all papers, documents and files which now are or hereafter may be filed or lodged with the register of the prerogative court, or with the surrogate of any county or with any other official of the state or of any municipality thereof, or with any person or corporation, for the purpose of ascertaining what, if any, property is, or shall be, liable to the payment of the tax provided for by this act. The sum of ten thousand dollars is hereby appropriated to the controller of the treasury of this state for the purpose of enabling said controller to carry out the provisions of this act. (Pub. Laws 1909, p. 333; Comp. Stats. 1910, p. 5308.)

§ 916. Appraisers and Appraisement.

Sec. 18. In order to fix the value of property of persons whose estates shall be liable to the payment of a tax under this act, whether the same be in the ownership of a resident or nonresident decedent, the controller of the treasury of this state on the application of any interested party, or upon his own motion, shall appoint some competent person as appraiser as often as and whenever occasion may require. Every such appraiser shall forthwith give notice, by mail, to such persons as the controller of the treasury of this state shall direct, of the time and place when and where he will appraise such property. He shall at such time and place appraise the same at its fair market value, and for that purpose the said appraiser is authorized to issue subpoenas and to compel the attendance of witnesses, and to take the evidence of such witnesses under oath concerning such property and the value thereof, and he shall make report thereof, and of such value, in writing to said controller of the treasury, together with such other facts in relation thereto as the said controller of the treasury may, by order, require, which report and other data required by said controller shall be filed in the office of such controller, and from said report the said controller of the treasury shall forthwith assess and fix the cash value of such estate and levy the tax to which the same is liable, and shall immediately give notice thereof, by mail, to all parties known by said controller of the treasury to be interested therein. Any person or corporation dissatisfied with said appraisement or assessment may appeal therefrom to the ordinary of this state within sixty days after the making and filing of such assessment, on giving a bond, approved by the ordinary of this state, conditioned to pay said tax so as aforesaid levied by the said controller of the treasury, together with interest and costs, if the said tax be affirmed by the ordinary. Any person failing to attend before an appraiser after service of a subpoena, or refusing to give evidence concerning any estate, shall be liable to a penalty of two hundred dollars, to be recovered in an action of debt by the controller of the treasury. (Pub. Laws 1909, p. 334; Comp. Stats. 1910, p. 5309.)

§ 917. Compensation-Penalty for Taking Illegal Fees.

Sec. 19. Any appraiser appointed pursuant to the provisions of this act who shall take any fee or reward, either directly or indirectly, from any executor or administrator, or any other person liable to pay any tax or any portion thereof, under the provisions of this act, shall be guilty of a misdemeanor, and, on conviction, shall be punished by a fine not exceeding one thousand dollars, or by imprisonment not exceeding one year, or both, at the discretion of the court, and, in addition thereto, the controller of the treasury of this state shall immediately dismiss such appraiser from his employment. The compensation of said appraisers shall be a sum not exceeding five dollars per day, to be fixed and determined upon by the said controller of the treasury, and to be paid out of the treasury of this state. Such appraisers shall also be reimbursed for all actual expenses incurred in the discharge of their duties. (Pub. Laws 1909, p. 335; Comp. Stats. 1910, p. 5309.)

§ 918. Jurisdiction of Ordinary.

Sec. 20. The ordinary of this state shall have jurisdiction to hear and determine all questions in relation to any tax levied under the provisions of this act. (Pub. Laws 1909, p. 335; Comp. Stats. 1910, p. 5309.)

§ 919. Citation to Delinquent Taxpayer.

Sec. 21. If it shall appear to the controller of the treasury of this state that any tax which has accrued under this act has not been paid according to law said controller shall report such fact, in writing, to the register of the prerogative court, and said register shall issue a citation citing the persons or corporations interested in the property liable to said tax to appear before the ordinary on a certain day, not more than three months from the date of such citation, and show cause why such tax should not be paid; the service of such citation and the subsequent proceedings had thereon shall conform to the practice prevailing in the prerogative court. Upon the making of any decree the register of the prerogative court shall, upon the request of the controller of the treasury of this state furnish one or more copies of said decree, and the same shall be docketed and filed by the clerk of the supreme court, or by the county clerk of any county in this state, upon the request of the controller of the treasury of this state, and the same shall have the same effect as a lien by judgment, and execution shall issue thereon according to the rules and practice appertaining to other judgments docketed and filed with said respective clerks. (Pub. Laws 1909, p. 335; Comp. Stats. 1910, p. 5310.)

§ 920. Notice to Attorney General of Delinquencies Proceedings.

Sec. 22. Whenever the controller of the treasury of this state shall have reason to believe that any tax is due and unpaid under this act, after the neglect and refusal of the persons or corporations interested in the property and liable to said tax to pay the same, he shall notify the attorney general of this state, in writing, of such failure to pay such tax, and the said attorney general, when so notified, if he have probable cause to be

lieve that a tax is due and unpaid, shall prosecute the proceeding before the ordinary of this state, as provided for in section twenty-one of this act, and the state treasurer shall, on the warrant of the controller, pay all the expenses of said proceeding. (Pub. Laws 1909, p. 336; Comp. Stats. 1910, p. 5310.)

§ 921. Records to be Kept by Controller.

Sec. 23. The controller of the treasury of this state shall keep a record in his department of all returns made by appraisers, the cash value of annuities, life estates and term of years, and the amount of all taxes assessed by him; in addition to the foregoing the said controller may enter in said books all other information and data which he may deem desirable or proper. (Pub. Laws 1909, p. 336; Comp. Stats. 1910, p. 5310.)

§ 922. Compensation to Person Discovering Taxable Transfer.

Sec. 24. Whenever a resident of this state has died, or shall hereafter die, testate or intestate, seised or possessed of any property liable to the payment of a tax under the provisions of this act, and no letters testamentary or of administration have or shall have been taken out on such estate within one year from the date of the death of such person, or whenever there is property, real or personal, within this state owned by a nonresident decedent which is liable to the payment of a tax under this act, and such nonresident decedent has been deceased for a period of three months without the tax due this state having been paid; it shall be lawful for the controller of the treasury of this state to enter into an agreement in writing, with any person giving him information of the existence of property so liable to a tax, to pay to such person or persons out of any sum which may be collected from any such estate an amount not exceeding ten per centum thereof. (Pub. Laws 1909, p. 336; Comp. Stats. 1910, p. 5310.)

§ 923. False Statement to Appraiser--Penalty.

Sec. 25. Every executor, administrator, trustee, grantee, donee or vendee who willfully and knowingly subscribes or makes any false statement of facts, or knowingly subscribes or exhibits any false paper or false report with intent to deceive any appraiser appointed pursuant to the provisions of this act, shall be guilty of a misdemeanor and punished accordingly. (Pub. Laws 1909, p. 337; Comp. Stats. 1910, p. 5310.).

§ 924. Definition of Terms.

Sec. 26. The words "estate" and "property," wherever used in this act, except where the subject or context is repugnant to such construction shall be construed to mean the interest of the testator, intestate, grantor, bargainor or vendor, passing or transferred to the individual or specific legatee, devisee, heir, next of kin, grantee, donee or vendee, not exempt under the provisions of this act, whether such property be situated within or without this state. The word "transfer," as used in this act, shall be taken to include the passing of property, or any interest therein, in possession or

enjoyment, present or future, by distribution by statute, descent, devise, bequest, grant, deed, bargain, sale or gift. (Pub. Laws 1909, p. 337; Comp. Stats. 1910, p. 5311.)

§ 925. Constitutionality of Sections.

Sec. 27. In case for any reason any section or any provisions of this act shall be questioned in any court, and shall be held to be unconstitutional or invalid, the same shall not be held to affect any other section or provision of this act. (Pub. Laws 1909, p. 337; Comp. Stats. 1910, p. 5311.)

§ 926. Repeal of Inconsistent Acts-Liens and Remedies.

Sec. 28. All acts and parts of acts inconsistent with the provisions of this act are hereby repealed, but nothing in this repealer shall affect or impair the lien of any taxes heretofore assessed, or any tax due and payable, or any remedies for the collection of the same, or to surrender any remedies, powers, rights or privileges acquired by the state under any act heretofore passed, or to relieve any person or corporation from any penalty imposed by said acts. (Pub. Laws 1909, p. 337; Comp. Stats. 1910, p. 5311.)

SUPPLEMENT.

§ 927. Exemption of Certain Transfers.

Sec. 1. All property passing to any executor, trustee or public corporation for, or to be expended in, the erection of a public monument or public memorial in this state, shall be exempt from the payment of taxes under the act to which this is a supplement. (Pub. Laws 1910, p. 42.)

§ 928. Retrospective Operation of Exemption.

Sec. 2. The exemption from the payment of such taxes, hereby provided for, shall extend to all property that may have heretofore passed for such purpose as well as to all property that may hereafter pass for such purpose. (Pub. Laws 1910, p. 42.)

§ 929. Warrant to Controller.

Sec. 1. The controller of the treasury of this state, after the close of each fiscal year, shall draw his warrant on the treasurer in favor of the collector of each county for five per centum of the amount of transfer tax collected from property of resident decedents in said county during said fiscal year, whereupon the same shall be paid out of the treasury of this state; provided, however, that this act shall only become operative if a bill entitled "An act to tax the transfer of property of resident and nonresident decedents by devise, bequests, descent, distribution by statute, gift, deed, grant, bargain and sale, in certain cases," shall become a law; and provided further, that for the fiscal year ending October thirty-first, one thousand nine hundred and nine, only five per centum of the transfer tax collected from the time said act becomes a law to said thirty-first day of October shall be paid. (Pub. Laws 1909, p. 325.)