demanded by him, and, upon refusal of said parties to comply with the treasurer's demand, it is the duty of the clerk of the court to comply with such demand, and the expense of making such copies and transcripts shall be charged against the estate, as are other costs in probate. (Laws 1903, p. 49; 1 Lord's Laws, p. 687.)

§ 1070. Appellate Proceedings.

Sec. 1224. Appeals may be taken to the circuit court from all final orders, judgments, and decrees, entered under the provisions of this act, in the same manner and with the same effect as other appeals are taken from final orders and judgments made or rendered by the county court. All such appeals shall be, had and tried in the same manner and with like effect as appeals in suits in equity are now heard and tried. (Laws 1903, p. 49; 1 Lord's Laws, p. 687.)

§ 1071. Failure to Produce Will-Penalty.

Sec. 1225. Any person who shall willfully sequester or secrete any last will or testament of a person then deceased, or who, having the custody of any such will and testament, shall willfully fail or neglect to produce and deliver the same to the judge of the county court having jurisdiction of its probate, or to any executor named therein, within a reasonable time after the death of the testator thereof, with intention to injure or defraud any person interested therein, shall be punished by imprisonment in the county jail not more than one year or by fine not exceeding $500. (Laws 1903, p. 49; 1 Lord's Laws, p. 687.)

§ 1072. Administering Personal Estate Without Proving Will-Penalty. Sec. 1226. Every person who shall administer the personal estate of any person dying after the passage of this act, or any part thereof, without proving the will of the deceased or taking out letters of administration of such personal estate within six calendar months after the death of the person so dying, shall be punished by imprisonment in the county jail not more than one year or by a fine not exceeding $500. (Laws 1903, p. 49; 1 Lord's Laws, p. 687.)

§ 1073. Notice to State Treasurer of Transfer.

Sec. 1227. Whenever any of the real estate of which any decedent may die seised shall pass to any body politic or 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 state treasurer within three months after they undertake the execution of their expected duties, or, if the fact be not known to them within that period, then within one month after the same shall have come to their knowledge. (Laws 1903, p. 49; 1 Lord's Laws, p. 687.)

§ 1074. Property Subject to Tax.

Sec. 1228. Except as to real property located outside of the state passing in fee from the decedent owner, the tax imposed under section 1192 shall hereafter be assessed against and be collected from property of every kind,

which, at the death of the decedent owner, is subject to, or thereafter, for the purpose of distribution, is brought into this state and becomes subject to the jurisdiction of the courts of this state for distributive purposes, or which was owned by any decedent domiciled within the state at the time of the death of such decedent, even though the property of said decedent so domiciled was situated outside of the state. (Laws 1903, p. 49; 1 Lord's Laws, p. 688.)

§ 1075. Property in State Belonging to Nonresident Decedent.

Sec. 1229. In case of any property belonging to a foreign estate, which estate in whole or in part is liable to pay an inheritance tax in this state, the said tax shall be assessed upon the market value of said property remaining after the payment of such debts and expenses as are chargeable to the property under the laws of this state. In the event that the executor, administrator, or trustee of such foreign estate files with the clerk of the court having ancillary jurisdiction, and with the state treasurer, duly certified statements exhibiting the true market value of the entire estate of the decedent owner, and the indebtedness for which the said estate has been adjudged liable, which statements shall be duly attested by the judge of the court having original jurisdiction, the beneficiaries of said estate shall then be entitled to have deducted such proportion of the said indebtedness of the decedent from the value of the property as the value of the property within this state bears to the value of the entire estate. (Laws 1903, p. 49; 1 Lord's Laws, p. 688.)

§ 1076. Compensation of Officers.

Sec. 1230. Except as otherwise provided in this act, no officer shall receive any additional compensation to that now allowed him by law, by reason of any duties imposed upon him by the provisions of this act. 1903, p. 49; 1 Lord's Laws, p. 686.)

§ 1077. Payment of Expenses and Disbursements.

(Laws

Sec. 1231. The state treasurer shall file with the secretary of state a duly verified itemized account of all expenses incurred and disbursements made by him in examining or having examined any securities under section 1202, or any other expense actually incurred by him in enforcing or carrying out the provisions of this act, and the secretary of state shall thereupon draw his warrant upon the state treasurer for the payment thereof and in favor of said treasurer, payable from the inheritance tax fund. (Laws 1903, p. 49; 1 Lord's Laws, p. 688.)

§ 1078. Appraiser Taking More Than Regular Fees-Penalty.

Sec. 1232. Any appraiser appointed by this act who shall take any fee or reward from any executor, administrator, trustee, legatee, next 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 $250 nor more than $500, and imprisoned not exceeding ninety days, and, in addition thereto, the county judge shall dismiss him from such service. (Laws 1903, p. 49; 1 Lord's Laws, p. 689.)

CHAPTER L.

PENNSYLVANIA STATUTE.

(1 Purdon's Digest, pp. 603-610; Laws of 1905, p. 258; Laws of 1911, p. 112.)

§ 1079.

§ 1080.

§ 1081.

§ 1082.

§ 1083.

§ 1084.

§ 1085.

§ 1086.

§ 1087.

1088.

Estates Subject to Tax-Rates.

Estates Subject to Tax-Rates.

Executor not Discharged Until Tax Paid.
Transfers not Subject to Tax.

Estates of Limited Value Exempt.

Bequest to Executor in Lieu of Compensation.
Estate for Years or for Life and Remainder.
Interest and Discount.

Collection of Tax by Executor.

Legacies for Limited Period or upon Contingency.
Legacy Charged upon Real Estate.

§ 1089.

§ 1090.

Notice to County Register of Transfer.

§ 1092.

§ 1093.

§ 1094.

Transfer of Stocks or Loans by Foreign Executor.
Refund of Tax.

Appraisers and Appraisement.

§ 1095. Compensation of Appraisers.

§ 1096. Appointment of Expert as Appraiser.

§ 1097.

Appraiser Taking More Than Regular Fee-Penalty. § 1098. Records to be Kept by Register of Wills. 1099. Report by Register to Auditor General. § 1100. Proceedings to Enforce Tax.

§ 1102.

§ 1101. Citation to Parties in Case of Unpaid Tax. Employment of Attorney to Sue for Tax. Compensation of Register for Collecting Tax.

§ 1103.

§ 1104. Bond of Register.

§ 1105.

§ 1106.

§ 1107.

§ 1108.

§ 1109.

§ 1110.

§ 1111.

Collection by County Treasurer.

Returns and Payment by Register to State Treasurer.
Lien of Tax.

Refund of Tax Erroneously Paid.

Application for Repayment of Tax.

Refund of Tax When Estate was not Subject Thereto.
Bequest for Burial Lot.

§ 1112. Time When Statute Takes Effect.

§ 1079. Estates Subject to Tax-Rates.

Sec. 1. All estates, real, personal and mixed, of every kind whatsoever, situated within this state, whether the person or persons dying seised thereof be domiciled within or out of this state, and all such estates situated in another state, territory or country, when the person or persons, dying seised thereof, shall have their domicile within this commonwealth, passing

from any person, who may die seised or possessed of such estates, either by will, or under the intestate laws of this state, or any part of such estate or estates, or interest therein, transferred by deed, grant, bargain or sale made or intended to take effect, in possession or enjoyment after the death of the grantor or bargainor, to any person or persons, or to bodies corporate or politic, in trust or otherwise, other than to or for the use of father, mother, husband, wife, children, and lineal descendants born in lawful wedlock, children of a former husband or wife, or the wife or widow of the son of the person dying seised or possessed thereof, shall be and they are hereby made subject to a tax of five dollars on every hundred dollars of the clear value of such estate or estates, and at and after the same rate for any less amount to be paid to the use of the commonwealth; and all owners of such estates, and all executors and administrators and their sureties, shall only be discharged from liability for the amount of such taxes or duties, the settlement of which they may be charged with, by having paid the same over for the use aforesaid, as hereinafter directed; provided, that no estate which may be valued at a less sum than two hundred and fifty dollars shall be subject to the duty or tax. (Laws 1905, p. 258; P. L. 79; Pur. Dig., vol. 1, p. 603.)

§ 1080. Estates Subject to Tax-Rates.

Sec. 1a. All estates, real, personal and mixed, of every kind whatsoever, situated within this state, whether the person or persons dying seised thereof be domiciled within or out of this state, and all such estates situated in another state, territory or country, when the person or persons dying seised thereof shall have their domicile within this commonwealth, passing from any person who may die seised or possessed of such estates, either by will or under the intestate laws of this state, or any part of such estate or estates, or interest therein, transferred by deed, grant, bargain or sale, made or intended to take effect, in possession or enjoyment after the death of the grantor or bargainor, to any person or persons, or to bodies corporate or politic, in trust or otherwise, other than to or for the use of father, mother, husband, wife, children, and lineal descendants born in lawful wedlock, children of a former husband or wife, or the wife or widow of the son of the person dying seised or possessed thereof, shall be, and they are hereby made, subject to a tax of five dollars on every hundred dollars of the clear value of such estate or estates, and at and after the same rate for any less amount, to be paid to the use of the commonwealth; and all owners of such estates, and all executors and administrators and their sureties, shall only be discharged from liability for the amount of such taxes or duties, the settlement of which they may be charged with, by having paid the same over for the use aforesaid, as hereinafter directed; provided, that no estate which may be valued at a less sum than two hundred and fifty dollars shall be subject to the duty or tax. (Laws 1905, p. 259; P. L. 79; Pur. Dig., vol. 1, p. 603.)

§ 1081. Executor not Discharged Until Tax Paid.

Sec. 2. All owners of such estates, and all executors and administrators and their sureties, shall only be discharged from liability for the amount

of such taxes or duties, the settlement of which they may be charged with, by having paid the same over for the use aforesaid, as hereinafter directed. (P. L. 79; Pur. Dig., vol. 1, p. 605.)

§ 1082. Transfers not Subject to Tax.

Sec. 2a. All estates, real, personal and mixed, of every kind whatsoever, situated within this state, whether the person or persons dying seised thereof be domiciled within or out of this state; and all such estates situated in another state, territory, or country, when the person or persons dying seised thereof shall have their domicile within this commonwealth; passing from any adopted parent, who may die seised or possessed of such estates, either by will or under the intestate laws of this state, or any part of such estate or estates, or interest therein, transferred by deed, grant, bargain, or sale, made or intended to take effect in possession or enjoyment after the death of the grantor or bargainor, to or for the use of any legally adopted child or any legally adopted children,-shall not be subject to the collateral inheritance tax of five dollars on every hundred dollars of the clear value of such estate or estates, to the use of the commonwealth. All acts and parts of acts inconsistent herewith be and the same are hereby repealed. Approved the 5th day of May, 1911. (Laws 1911, p. 112.)

§ 1083. Estates of Limited Value Exempt.

Sec. 3. No estate which may be valued at a less sum than two hundred and fifty dollars shall be subject to the duty or tax. (P. L. 79; Pur. Dig., vol. 1, p. 605.)

§ 1084. Bequest to Executor in Lieu of Compensation.

Sec. 4. Where a testator appoints or names one or more executors, and makes a bequest or devise of property to them, in lieu of their commissions or allowances, or appoints them his residuary legatees, and said bequests, devises or residuary legacies exceed what would be a fair compensation for their services such excess shall be subject to the payment of the collateral inheritance tax; the rate of compensation to be fixed by the proper courts having jurisdiction in the case. (P. L. 79; Pur. Dig., vol. 1, p. 605.)

§ 1085. Estate for Years or for Life and Remainder.

Sec. 5. In all cases where there has been or shall be a devise, descent or bequest to collateral relatives or strangers, liable to the collateral inheritance tax, to take effect in possession, or come into actual enjoyment after the expiration of one or more life estates, or a period of years, the tax on such estates shall not be payable, nor interest begin to run thereon, until the person or persons liable for the same shall come into actual possession of such estate, by the termination of the estates for life or years, and the tax shall be assessed upon the value of the estate at the time the right of possession accrues to the owner as aforesaid; provided, that the owner shall have the right to pay the tax at any time prior to his coming into possession and, in such cases, the tax shall be assessed on the value of the estate at the time of the payment of the tax, after deducting the value of