said tax in the same manner as they may be enabled by law to do for the payment of debts of their testators and intestates, and the amount of said tax shall be paid as hereinafter directed. (Laws 1905, p. 56.)

§ 1118. Payment to State Treasurer-Receipts and Vouchers.

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 said treasurer shall give, and every executor, administrator or trustee shall take, duplicate receipts from him of such payment, one of which receipts he shall immediately send to the treasurer of state, whose duty it shall be to charge the treasurer so receiving said tax with the amount thereof, and said treasurer of state shall seal said receipt with the seal of his office and countersign the same and return it to said executor, administrator or trustee, whereupon it shall be a proper voucher in the settlement of his accounts, but said executor, administrator or trustee shall not be entitled to credit in his accounts or be discharged from liability for such tax unless he shall produce a receipt so sealed and countersigned by the treasurer of state, or a copy thereof, duly certified by such treasurer. (Laws 1905, p. 56.)

§ 1119. Notice 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 politic, 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 situate within six months after undertaking the execution of their respective duties, or if the fact be not known to them within that period, then within one month after the same shall come to their knowledge. (Laws 1905, p. 57.)

§ 1120.

Refund in Case of Debts Proved After Distribution.

Sec. 8. Whenever debts shall be proven against the estate of the decedent after the payment of legacies or distribution of property, from which 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 paid shall be repaid to him by the executor, administrator or trustee if said tax has not been paid to the county treasurer or to the treasurer of the state, and by them if it has been so paid. (Laws 1905, p. 57.)

§ 1121. Transfer of Stock or Loans by Foreign Executor.

Sec. 9. Whenever any foreign executor or administrator shall assign or transfer any stock or loans in this state standing in the name of a decedent, or any trustees for a decedent, which shall be liable to said tax, said tax shall be paid to the treasurer of the proper county on the transfer thereof, otherwise the party making or permitting such transfer shall become liable to pay such tax. (Laws 1905, p. 57.)

§ 1122. Refund in Case of Erroneous Payment.

Sec. 10. When any amount of said tax shall have been paid erroneously to the treasurer of said state, it shall be lawful for him, on satisfactory proof rendered to him by the county treasurer of said erroneous payment, to refund and pay to the executor, administrator or person or persons who have paid such tax in error the amount of such tax so paid. Provided, that all such applications for the repayment of such tax shall be made within two years from the date of said payment. (Laws 1905, p. 57.)

§ 1123. Appraisers and Appraisement.

Sec. 11. In order to fix the value of property of persons whose estates shall be subject to the payment of such tax, the county judge, on application of any interested party or officer, or upon his own motion, shall appoint some competent person as appraiser, as often as and whenever occasion may require, whose duty shall be forthwith to give such notice by mail to all persons known to have or claim an interest in said property, and to such persons as the county judge may by order direct, of the time and place at which he will appraise such property, and at such time and place to appraise the same at a fair market value, and for that purpose the appraiser is authorized, by leave of the county judge, to use subpoena for and to compel the attendance of witnesses before him and to 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, together with depositions of the witnesses examined and such other facts in relation thereto and of such matters as said judge may by order require to be filed in the office of the clerk of the county court, and from this report the said county judge shall forthwith assess and fix the then cash value of all estates, annuities and life estates or term of years growing out of said estate, and the tax to which the same is liable, and shall immediately cause notice by mail to be given to all parties known to be interested therein. Any person or persons dissatisfied with the appraisement or assessment may appeal therefrom, as provided for appeals from the county court, within sixty days after the making and filing of such appraisement or assessment, upon giving approved security for the payment of all costs, together with whatever taxes shall be ultimately adjudged. The said appraiser shall be paid by the county treasurer out of any funds he may have in his hands, upon the certificate of the county judge, at the rate of three dollars for every day actually and necessarily employed in making said appraisement, with his actual and necessary traveling expenses as allowed and fixed by the judge of the county court. (Laws 1905, p. 57.)

§ 1124. Appraiser Taking More Than Regular Fee-Penalty.

Sec. 12. Any appraiser appointed by virtue of 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 thereof in any court of competent jurisdiction shall be fined not less than two hundred and fifty dollars or more than five hundred dollars and

imprisoned not exceeding ninety days, and in addition thereto he shall be dismissed from such service. (Laws 1905, p. 58.)

§ 1125. Jurisdiction of County Court.

Sec. 13. The county court in the county in which the real property is situate of a decedent who was not a resident of the state, or of 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. (Laws 1905, p. 58.)

§ 1126. Citation to Delinquent Taxpayer.

Sec. 14. If it shall appear that any tax accruing under this act has not been paid according to law, a citation shall be issued, citing the person interested in the property liable to the tax to appear before the court on a day certain, not more than three months after the date of such citation, and show cause why such tax should not be paid. The process, practice and pleading and the hearing and determination thereof and the judgment in said court in such cases shall conform to the practice in other probate cases, and the fees and costs in such cases shall be the same as in probate cases in the county courts in this state. (Laws 1905, p. 58.)

§ 1127. Notice to State's Attorney of Unpaid 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 of the person interested in the party liable to said tax to pay the same, he shall notify the state's attorney of the proper county, in writing, of failure to pay such tax, and the state's attorney so notified, if he have probable cause to believe a tax is due and unpaid, shall prosecute the proceedings in the proper court as provided in section fourteen of this act for the enforcement and collection of such tax, and in such case said court shall allow as costs in said case, to be paid as said tax is paid, such fees to said attorney as he may deem reasonable. (Laws 1905, p. 59.)

§ 1128. Statement of County Treasurer of Unpaid Taxes.

Sec. 16. The judge and clerk of the county court of each county shall, every three months, make a statement in writing to the county treasurer of his county as to the property from which or the party from whom he has reason to believe a tax under this act is due and unpaid. (Laws 1905, p. 59.)

§ 1129. Books and Records to be Kept by Clerk of Court.

Sec. 17. The clerk of the county court of each county shall procure a book, in which he shall enter the returns made by appraisers, the cash values of annuities, life estates and terms of years and other property as fixed by the county court, together with the tax assessed thereon and the amount of any receipts for payments thereon filed with him, which book shall be a public record. (Laws 1905, p. 59.)

§ 1130. Receipts for Taxes Paid.

Sec. 18. Any person or body politic or corporate shall, upon the payment of the sum of fifty cents, be entitled to a receipt from the county treasurer, or a copy of the receipt, at his option, that may have been given by said 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 office of the clerk of the county court of the county in which the property may be situate in the book provided by section seventeen. (Laws 1905, p. 59.)

§ 1131. Lien of Tax.

Sec. 19. The lien of the collateral 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 six years after they are due and legally demandable, otherwise they shall be presumed to be paid and cease to be a lien as against purchasers of said real estate only. (Laws 1905, p. 59.)

§ 1132. Expenses Incurred in Enforcing Tax.

Sec. 20. Whenever the county judge of any county shall certify that there was probable cause for issuing a summons, and taking the proceedings specified in sections fourteen and fifteen of this act, the state treasurer .shall pay or allow to the treasurer of any county all expenses incurred for service of summons and his other lawful disbursements that have not yet been paid. (Laws 1905, p. 60.)

§ 1133. Payment to State reasurer.

Sec. 21. The treasurer of each county shall collect and pay the state treasurer all taxes that may be due and payable under this act, who shall give him a receipt therefor, of which collection and payment he shall make a report under oath to the county auditor on the first Monday in March and September of each year, stating for what estate paid, and in such form and containing such particulars as the county auditor may prescribe, and for all said taxes collected by him and not paid to the state treasurer by the first day of October and April of each year, he shall pay interest at the rate of six per cent per annum. Approved March 6, 1905. (Laws 1905, p. 60.)

CHAPTER LII.

TENNESSEE STATUTE.

(Acts of 1893, cc. 89, 174; Shannon's Code (1906), pp. 282–289; Shannon's Supp. Code (1897-1903), pp. 107, 108; Acts of 1909, p. 1761.)

§ 1134. Transfers Subject to Tax-Rates-Exemptions.

§ 1135.

§ 1136.

§ 1137.

§ 1138.

§ 1139. § 1140.

Bequest to Executor in Lieu of Compensation.

Estate for Years or for Life and Remainders-Time of Payment.
Estate for Years or for Life and Remainders-Valuation.

Lien of Tax-Report of Personal Property and Security for Tax.
Interest and Discount.

Collection of Tax by Executor.

§ 1144.

§ 1145.

Refund of Tax in Case of Debts Proved After Distribution.
Appraisers and Appraisement.

Payment to Clerk of County Court-Receipts and Vouchers.
Transfer of Stock or Loans by Foreign Executor.

§ 1146.

§ 1147.

§ 1148.

§ 1149.

Appraiser Receiving More Than Regular Fees-Penalty.
Records to be Kept by Clerk of Court.

§ 1154.

§ 1155.

Proceedings Where Clerk Discovers Unpaid Tax.
Suit by Clerk to Enforce Tax.

§ 1156.

Jurisdiction of County Courts-Appeals.

§ 1157.

§ 1158.

Fees and Costs in County and Circuit Courts.
Suits by Clerk-Fees-Attorneys-Parties-Costs.

§ 1159. Bond of Clerk of Court.

Attorney General to Represent Government.

§ 1163. Bond of Executors.

§ 1164.

Duty of Chancery Court to See Tax Paid-Receipts and Vouchers.

§ 1165. Appraisers-Oath and Compensation.

§ 1134. Transfers Subject to Tax-Rates-Exemptions. Sec. 724. 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, 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,