(2) If passing to or for the use of an uncle or aunt, or a lineal descendant of an uncle or aunt of the decedent, the tax shall be three per cent on any value in excess of one thousand dollars, and not exceeding ten thousand dollars; four per cent on any value in excess of ten thousand dollars, and not exceeding twenty-five thousand dollars; five per cent on any value in excess of twenty-five thousand dollars, and not exceeding fifty thousand dollars; six per cent on any value in excess of fifty thousand dollars and not exceeding one hundred thousand dollars; seven per cent on any value in excess of one hundred thousand dollars, and not exceeding five hundred thousand dollars, and eight per cent on any value in excess of five hundred thousand dollars.

(3) If passing to or for the use of any other person, natural or artificial, the tax shall be four per cent of any value in excess of five hundred dollars, and not exceeding ten thousand dollars; five and one-half per cent on any value in excess of ten thousand dollars, and not exceeding twenty-five thousand dollars; seven per cent on any value in excess of twenty-five thousand dollars and not exceeding fifty thousand dollars; eight and one-half per cent on any value in excess of fifty thousand dollars, and not exceeding one hundred thousand dollars; ten per cent on any value in excess of one hundred thousand dollars and not exceeding five hundred thousand dollars, and twelve per cent on any value in excess of five hundred thousand dol lars. (Supp. Sayles' Tex. Civ. Stats. 1908-10, p. 388.)

§ 1168. Estates for Years or for Life and Remainder.

Sec. 2. If the property passing as aforesaid shall be divided into two or more estates, as an estate for years or for life and a remainder, the tax shall be levied on each estate in interest separately according to the value of the same at the death of the decedent. The value of estates for years, estates for life, remainders and annuities shall be determined by the "Actuaries' Combined Experience Tables," at four per cent compound interest. (Supp. Sayles' Tex. Civ. Stats. 1908-10, p. 389.)

§ 1169. Bequest to Executor in Lieu of Compensation.

Sec. 3. If a testator bequeaths or devises to his executor or trustee, property in lieu of the latter's commission, the value of such property in excess of reasonable compensation, as determined by the county judge on his own motion, or on the application of any officer on behalf of the state, shall be subject to taxation under this act. (Supp. Sayles' Tex. Civ. Stats. 1908-10, p. 389.)

§ 1170. Inventory to be Filed by Executor.

Sec. 4. Every executor, administrator and trustees [trustee] of the estate of a decedent leaving property subject to taxation under this act, whether such property passes by will or by the laws of descent or otherwise, shall, within three months after his appointment, make and file an inventory thereof in the county court having jurisdiction of the estate of the decedent. Any executor, administrator or trustee refusing or neglecting to comply with the provisions of this section shall be liable to a penalty

not exceeding one thousand dollars to be recovered in an action brought in behalf of the state by the district or county attorney upon notice from the judges of the county court. (Supp. Sayles' Tex. Civ. Stats. 1908-10, p. 389.)

§ 1171. Proceedings When No Administration Applied for.

Sec. 5. If within three months after the death of a decedent leaving property subject to taxation under this act no application for letters testamentary or of administration shall be made, it shall be the duty of the county court to appoint an administrator. It shall be the duty of the county attorney to report to the judge of the county court all such estates, whether the property subject to taxation passes by will or by laws of descent or otherwise. For each decedent's estate thus reported the county attorney shall receive a compensation of ten per cent of the tax payable, but not to exceed twenty dollars in any one estate. Such payment shall be made by the collector of taxes, on the certificate of the county judge, out of the taxes paid him on property belonging to such estate. (Supp. Sayles' Tex. Civ. Stats. 1908-10, p. 389.)

§ 1172. Appraisers and Appraisement.

Sec. 6. Said tax shall be assessed upon the actual or market value of the property. The judge of the county court having jurisdiction of the estate of the decedent, shall, as often as and whenever occasion may require, appoint two competent disinterested persons as appraisers to fix the value of property subject to said tax. The appraisers, being first sworn, shall forthwith give notice to all persons known to have a claim or interest in the property to be appraised, including the executor, administrator or trustee, and the collector of taxes of the county, of the time and place when they will appraise the same. At such time and place they shall appraise such property at its actual or market value at the time of the death of the decedent, and shall thereupon make report thereof in writing to said county judge, who shall file such report. Each appraiser shall be paid, on the certificate of the county judge, two dollars for each day employed in such appraisal, together with his actual necessary expenses incurred therein, which payments shall be made by the collector of taxes out of any moneys in his hands received under this act; provided, however, that upon the agreement of the parties interested to dispense with the appointment of appraisers the county judge shall himself appraise the property and make and file a report thereof. If the same decedent shall leave property subject to this tax to more than one person, a separate appraisal and report shall be made for the property of each person. (Supp. Sayles' Tex. Civ. Stats. 1908-10, p. 390.)

§ 1173. Determination of Amount of Tax-Lien and Interest.

Sec. 7. Immediately upon the filing of the report of the appraisement, the county judge shall calculate and determine the amount of tax due on such property under this act, and shall in writing certify such amount to the collector of taxes, to the executor, administrator or trustee, and to

the person to whom or for whose use the property passes. Said tax shall be a lien upon such property from the death of the decedent until paid, and shall bear interest from such death until paid, unless payment shall be made within six months after such death, in which case no interest shall be charged. (Supp. Sayles' Tex. Civ. Stats. 1908-10, p. 390.)

§ 1174. Collection of Tax by Executor-Sale of Property.

Sec. 8. If such property be in the form of money, the executor, administrator or trustee shall deduct the amount of the tax therefrom before paying it to the party entitled thereto; if it be not in the form of money, he shall withhold the property until the payment by such party of the amount of the tax; in any case the executor, administrator or trustee shall be liable for the amount of the tax and shall have the right, in case of neglect or refusal after due notice of the party entitled to the property to pay such amount, to sell, at public sale, after due notice to such party, the property, or so much thereof as may be necessary. Out of the sum realized on such sale, the executor, administrator or trustee shall deduct the amount of the tax and the expenses of the sale, and shall pay the balance to the party entitled thereto. (Supp. Sayles' Tex. Civ. Stats. 1908-10, p. 390.)

§ 1175. Legacy Charged upon Real Estate.

Sec. 9. Whenever any legacy subject to said tax shall be charged upon or payable out of real estate, the heir or devisee, before paying the legacy, shall deduct the amount of the tax therefrom, and pay the amount so deducted to the executor, administrator or trustee; the amount of the tax shall remain a charge on such real estate until paid, and the payment thereof shall be enforced by the executor or trustee in the same manner as the payment of the legacy itself could be enforced. (Supp. Sayles' Tex. Civ. Stats. 1908-10, p. 391.)

§ 1176. Payment to Collector of Taxes-Receipts.

Sec. 10. All taxes received under this act by any executor, administrator or trustee, shall be paid by him within thirty days thereafter to the collector of taxes of the county whose county court has jurisdiction of the estate of the decedent. Upon such payment, the collector shall make duplicate receipts thereof; he shall deliver one to the party making payment, the other he shall send to the controller of public accounts, who shall charge the collector with the amount thereof, and shall countersign and affix his seal of office to such receipt and transmit same to the party making payment. (Supp. Sayles' Tex. Civ. Stats. 1908-10, p. 391.)

§ 1177. Action to Recover Tax from Executor.

Sec. 11. In case such tax shall not be paid to the collector of taxes within six months after the county judge has notified the amount thereof as herein before provided, the collector shall commence an action to recover the amount of such tax against the executor, administrator or trustee, and the party to whom or for whose use the property has passed; provided,

that the county judge may by certificate to the collector extend the time of payment whenever the circumstances of the case require. (Supp. Sayles' Tex. Civ. Stats. 1908-10, p. 391.)

§ 1178. Payment to State Treasurer.

Sec. 12. The collector of taxes of each county shall, on or before the fifteenth day of each month, pay to the state treasurer all taxes received by him under this act before the first day of that month, deducting therefrom all lawful disbursements made by him under this act, and also his compensation at the rate of one per cent of all taxes collected under this act. (Supp. Sayles' Tex. Civ. Stats. 1908-10, p. 391.)

§ 1179. Deposits of Moneys as General Revenue Fund.

Sec. 13. The moneys received by the state treasurer under this act shall be deposited in the state treasury to the credit of the fund now there existing and known as the general revenue fund. (Supp. Sayles' Tex. Civ. Stats. 1908-10, p. 391.)

§ 1180. Refund in Case of Debts Proved After Distribution.

Sec. 14. Whenever any debts shall be proven against the estate of a decedent after the distribution of property on which the tax has been paid, and a refund is made by the distributee, a due proportion of the tax so paid shall be repaid to him by the executor, administrator or trustee, if still in his hands, or by the collector of taxes if it has been paid to him. The collector shall pay such sums upon the order of the county judge out of any money in his possession under this act; and the controller of public accounts shall credit the collector with all sums so paid out by him. (Supp. Sayles' Tex. Civ. Stats. 1908-10, p. 391,)

§ 1181. Account of Executor not Allowed Until Taxes Paid.

Sec. 15. No final account of an executor, administrator or trustee shall be allowed by the county judge unless such account shows, and said judge finds, that all taxes imposed under this act on any property or interest passing through his hands as such have been paid; and the receipt of the collector of taxes for such taxes shall be the proper voucher for such payment. (Supp. Sayles' Tex. Civ. Stats. 1908-10, p. 392.)

§ 1182. Proceedings Where No Administration Necessary.

Sec. 16. If for any reason administration of the estate of a decedent leaving property subject to taxation under this act, shall not be necessary in this state, except in order to carry out the provisions of this act, it shall be in the discretion of the county judge upon the filing of a satisfactory inventory of the taxable property by the trustee or owner, to dispense with the appointment of an administrator. Upon the filing of such inventory, the appraisement and other proceedings required by this act shall be had as in other cases. (Supp. Sayles' Tex. Civ. Stats. 1908-10, p. 392.)

CHAPTER LIV.

UTAH STATUTE.

(Laws of 1905, pp. 198-209.)

1183. Transfers Subject to Tax-Rates-Lien of Tax-Exemptions. 1184. Deduction of Debts.

§ 1191.

§ 1192.

Time for Appraisement and Assessment-Sale of Property to Pay
Tax.

Estates for Years or for Life and Remainders.

§ 1197.

Collection of Tax by Executor.

§ 1198. Account of Executor not Settled Until Tax Paid.

§ 1199.

§ 1200. § 1201.

Jurisdiction of District Court.

Information to be Furnished by Executor to State Treasurer.
Inheritance Tax and Lien Book to be Kept by Clerk.

§ 1202.

§ 1203.

Report of Executor-Entry of Real Estate in Lien Book.
Extension of Time for Appraisement.

§ 1204.

Entries in Tax and Lien Books-Index.

§ 1205.

Record to be Kept by Clerk.

§ 1206.

§ 1207.

Duty of Clerk to Make Examinations and Investigations.
Duties of Court and District Attorney.

Transfer or Delivery of Deposits or Assets-Notice.

§ 1210. Foreign Estates-Assessment of Tax.

§ 1211.

Foreign Estates-Assessment and Payment of Tax. § 1212. Transfer of Corporate Stock by Foreign Executor. Compromise by State Treasurer.

§ 1183. Transfers Subject to Tax-Rates-Lien of Tax-Exemptions. Sec. 1. All property within the jurisdiction of this state and any interest therein, whether belonging to the inhabitants of this state or not, and whether tangible or intangible, which shall pass by will or by the statutes of inheritance of this or any other state, or by deed,