of tax commissioners a sworn statement showing the trust agreement, if any, the full and fair cash value of the trust estate, the extent of the duration of such trust, the manner provided for its termination, the names and addresses of the beneficiaries thereof, and any other information relating thereto which said board of tax commissioners may deem necessary for the proper assessment of the tax thereon. The board of tax commissioners shall have authority to grant an extension or extensions of the time within which any such inventory or statement is required to be filed as aforesaid, upon written application of the executor, administrator or trustee desiring such extension, and it shall be the duty of such executor, administrator or trustee, as the case may be, to file such inventory or statement within the extension of time granted by the board of tax commissioners as aforesaid.

SEC. 23. Every probate clerk shall, within thirty days after the granting of letters testamentary or letters of administration upon any estate, notify the board of tax commissioners of the name of the decedent, the name and address of the executor, administrator or trustee appointed, the amount of the bond required by the court, a certified copy of the will and testament of the decedent, a certified copy of the petition for the probate of a will or the appointment of an administrator, and any other information which he may have concerning the estate of such decedent; and shall also furnish forthwith such further information from the records and files of his office in regard to such estate as the board of tax commissioners may from time to time require. The probate clerk furnishing the information required by this section shall be paid by the board of tax commissioners out of any money appropriated for the expenses of said board, a fee of fifteen cents for every hundred words contained in a cer

tified copy of a petition for the probate of a will or for the appointment of an administrator, or for a certified copy of a will and testament when copies of such documents are made by the probate clerk, but the board of tax commissioners may in its discretion make copies of any such documents or of any other records of the probate court, and if such copies are found by the probate clerk to be correct he shall certify to their correctness and be paid a fee of twenty-five cents for each such certification. All fees paid to a probate clerk under this section shall be disposed of in the same manner as is provided for the disposition of other probate fees under the provisions of Chapter 321 of the General Laws and any acts in amendment thereof or in addition thereto.

SEC. 24. If any inventory or statement filed in accordance with the provisions of this act shall be considered by the board of tax commissioners to be an erroneous or incomplete inventory or statement of the property, real, tangible and intangible, or of any part thereof, of the decedent, the said board of tax commissioners shall within thirty days after the filing of said inventory or statement, give notice to the executor, administrator or trustee filing the same, to appear before them for the purpose of examination of and concerning such inventory or statement, and of and concerning all matters appertaining to the estate and the value thereof of such decedent; and if the executor, administrator or trustee fails to appear before said board after due notice, or if after appearance and examination of such executor, administrator or trustee said board still considers such inventory or statement to be an erroneous or incomplete inventory or statement, or if such executor, administrator, or trustee refuses or neglects to answer the questions propounded by said board in reference to such inventory or statement, said

board of tax commissioners may appraise or appoint a person or persons to act as appraiser or appraisers of such estate. Such appraiser, being first sworn, shall forthwith give notice by mail to the executor, administrator or trustee and to all persons known to have a claim or interest in the estate or property to be appraised, of the time and place of such appraisal and shall at such time and place appraise such estate or property at its full and fair cash value as herein prescribed; and for that purpose said board or said appraiser is authorized to issue subpoenas and to compel the attendance of witnesses and to take the evidence of such witnesses under oath if necessary, concerning such estate or property and the value thereof, and such witnesses shall receive the same fees as those now paid to witnesses subpoenæd to attend the superior court. Such appraiser shall make report thereof and of such value in writing, together with the testimony and depositions of witnesses examined, if any such examination is reduced to writing, to said board of tax commissioner and such other facts in relation thereto and to said matter as said board may order or require. Such appraiser shall receive from said board a reasonable compensation for services and actual and necessary traveling expenses, payment thereof to be made out of the money appropriated for the expenses of the board of tax commissioners. From such report of appraisal and other proof relating to such estate or property before said board of tax commissioners, said board shall determine the full and fair cash value of the estate or property upon which all taxes imposed by this act are computed and the amount of taxes to which the same is liable. If no appraiser be appointed by said board as hereinbefore provided the said board may determine the value of the property upon which all said taxes are computed and the amount of taxes to which the same is liable.

SEC. 25. If any executor, administrator or trustee, probate clerk, or other person shall neglect or refuse to file as required by the provisions of this act any inventory or statement with the board of tax commissioners, or to furnish to said board any other information required by this act to be furnished to said board, or shall neglect or refuse to comply with any subpoena issued by an appraiser under the authority of Section 24 of this act, the board of tax commissioners may apply to any justice of the superior court for Providence county, upon proof by affidavit of such neglect or refusal, for an order returnable in not less than two nor more than five days, directing the person complained of in such affidavit with such neglect or refusal, to show cause before the justice who made the order or any other justice of said court, why such person should not be adjudged in contempt. Upon the return of such order the judge before whom the matter is brought on for hearing shall examine under oath such person, and such person shall be given an opportunity to be heard, and if the judge shall determine that such person has without reasonable cause been guilty of the neglect or refusal complained of, the judge may forthwith commit such offender to jail there to remain until he submits to file the inventory or statement required or to furnish the information required, or to obey the subpoena, as the case may be, or is discharged according to law, or such judge. may make any other order in the premises as the circumstances of the case may seem to him to require, and may from time to time alter, amend or suspend any order entered by him hereunder. Notwithstanding, however, anything in this section or the preceding section of this act contained whenever any executor, administrator, trustee or other person liable for any tax imposed under the provisions of this act, refuses or neglects to furnish the

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board of tax commissioners with any information which in the opinion of said board is necessary for the proper computation of the taxes payable hereunder, after having been requested so to do, said board of tax commissioners, may in its discretion certify such taxes at the highest rate at which they could in any event be computed.

SEC. 26. An executor, administrator, trustee, legatee or other person aggrieved by the determination of the board of tax commissioners as to the amount of the tax imposed by this act on any estate or any part thereof may, within three months after the payment of any such tax to the general treasurer, and provided such tax has been paid under protest, apply to the superior court in and for the county of Providence by a petition in equity against the board of tax commissioners for the abatement of said tax or any part thereof; and if the said court adjudge that said tax or any part thereof is unfair or excessive or was illegally assessed, it shall order an abatement of such tax or such portion thereof as is unfair or excessive or was illegally assessed, as the case may be, and such order shall be subject to appeal in the same manner as other equity causes. Upon a final decision ordering an abatement of said tax or any portion thereof the general treasurer shall pay the amount of such abatement to the person named in the order of abatement, with interest at the rate of six per centum per annum, without any further act or resolution making any appropriation therefor.

SEC. 27. No banking association organized under the laws of the United States and located within this state, no corporation incorporated within this state, and no unincorporated association or joint stock company or business trust, having certificates representing shares of stock and carrying on business in this state, shall record a transfer of its stock made by any executor, adminis