ment of es court determining the value of an estate and assessing the tax thereon, the secretary of state may, if he believes that such appraisal, assessment or determination has been fraudulently, collusively, or erroneously made, make application to the circuit judge of the circuit in which the former owner of such estate resided, for a reappraisal thereof. The judge of the circuit court to Re-appraisewhom such application is made, may thereupon tate. appoint a competent person to reappraise such estate. Such appraiser shall possess the powers, be subject to the duties, and receive the compensation provided by sections 11 and 12 of this act. Such compensation shall be payable by the county treasurer, out of any funds he may have on account of any tax imposed under the provisions of this act, upon the certificate of the circuit judge appointing him. The report of such appraiser shall be filed in the circuit court by which he was appointed, and thereafter the same proceedings shall be taken and had by and before such circuit court as herein provided to be taken and had by and before the county court. The determination and assessment of such circuit court shall supersede the determination and assessment of the county court, and shall be filed by such circuit court in the office of the secretary of state, and a certified copy thereof transmitted to the county court of the proper county. treasurer, SECTION 14. If the treasurer of any county Duty of county shall have reason to believe that any tax when tax is is due and unpaid under this act, after unpaid. the refusal or neglect of the persons liable therefor to pay the same, he shall notify the district attorney of the county, in writing, of such failure or neglect, and such district attorney, if he have probable cause to believe that such tax is due and unpaid, shall apply to the county court for a citation, citing the persons liable to pay such tax to appear before the court on the day specified, not more than three months from the date of such citation, and show cause why the tax should not be The judge of the county court, paid. Duty of county judge, when tax is unpaid. District attorney to enforce collection. Secretary of state to furnish books and blanks. Entries on books by court. upon such application, and whenever it shall appear to him that any such tax accruing under this act has not been paid, as required by law, shall issue such citation and the service of such citation and the time, manner and proof thereof, and the hearing and determination thereof, shall conform as near as may be to the provisions of the laws governing probate practice of this state, and whenever it shall appear that any such tax is due and payable, and the payment thereof cannot be enforced under the provisions of this act in said county court, the person or corporation from whom the same is due, is hereby made liable to the county of the county court having jurisdiction over such estate or property for the amount of such tax, and it shall be the duty of the district attorney of said county to sue for and enforce the collection of such tax, and it is made the duty of said district attorney to appear for and act on behalf of any county treasurer, who shall be cited to appear before any county court under the provisions of this act. SECTION 15. The secretary of state shall furnish to each county court a book which shall be a public record, and in which he shall enter the name of every decedent whose estate is or may be come liable for such tax, and upon whose estate an application to him has been made for the issue of letters of administration, or letters testamentary, or ancillary letters the date and place of death of such decedent, the estimated value of the property of such decedent, the names, places, residence and relationship to him of his heirs at law, the names and places of residence of the legatees and devisees in any will of any such decedent, the amount of each legacy and the estimated value of any property devised therein; and to whom de j vised. These entries shall be made from the data contained in the papers filed on any such applica tion, or in any proceeding relating to the estate of the decedent. The county court shall also enter in such book, the amount of the personal property of any such decedent, as shown by the inventory thereof, when made and filed in his office, and the returns made by any appraiser appointed by him under this act, and the value of annuities, life estates, terms of years, and other property of any such decedent or given by him in his will or otherwise, as fixed by ine county court, and the tax assessed thereon, and the amounts of any receipts for payment of any tax on the estate of such decedent, under this act filed with him. The secretary of state shall also furnish to each county, forms for the reports to be made by such county court, which shall correspond with the entries to be made in such books. county judges. SECTION 16. Each judge of county court shall Report of on January, April, July and October 1st, of each year, make a report in duplicate, upon the forms furnished by the secretary of state, containing all the data and matters required to be entered in such books, one of which shall be immediately delivered to the county treasurer and the other transmitted to the secretary of state. county treas SECTION 17. Each county treasurer shall make Report of a report, under oath, to the secretary of state on urers. January, April, July and October 1st, of each year, of all taxes received by him under this act, stating for what estate and by whom and when paid. The form of such report may be prescribed by the secretary of state. He shall at the same time pay the state treasurer all the taxes received by him under this act and not previously paid into the state treasury, and for all such taxes collected by him and not paid into the state treasury within thirty days from the times herein required, he shall pay interest at the rate of ten percentum per annum. to state. SECTION 18. All taxes levied and collected un- Tax to be paid der this act less any expenses of collection, shall be paid into the treasury of the state for the use of the state, and shall be applicable to the expenses of the state government, and to such other purposes as the legislature may by law direct. The county treasurer may retain for the use of "Estate" and "Transfers" his county fifteen per cent. of any such tax so collected in his county. SECTION 19. The words "estate" and "property," as used in this act, shall be taken to mean the personal property or interest therein of the testator, intestate, grantor, bargainor or vendor, passing or transferred to those not herein especially exempted from the provisions of this act, and not as the property or interest therein passing or transferred to individual legatees, devisees, heirs, next of kin, grantees, donees or vendees, and shall include all personal property or interest therein, whether situated within or without this state, over which this state has any jurisdic tion for the purpose of taxation. 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 inheritance, descent, bequest, grant, deed, bargain, sale or gift, in the manner herein prescribed. The words "county treasurer" and "district attorney" as used in this act, shall be taken to mean the treasurer and district attorney of the county of the county court having jurisdicReal property tion, as provided in section 10 of this act. Provided, that no language in this act shall be construed as imposing any tax upon the transfer of real property. In case of any transfer of any shares of the capital stock of any corporation which owns real estate, the proportionate market value of its real estate, taxed as such, shall be deducted from the appraised value of any such shares so transferred and taxed as herein provided. not taxed. SECTION 20. The provisions contained in this act shall not apply to the estate of any person who shall have died prior to the time this act shall take effect. SECTION 21. This act shall take effect and be in force, from and after July 1st, 1899. Approved May 4, 1899. No. 153, A.] [Published May 15, 1899. CHAPTER 356. AN ACT relating to negotiable instruments and to establish a law uniform with such other states as have adopted or shall adopt like provisions, and amendatory of chapter 78 of the Wisconsin statutes of 1898. The people of the state of Wisconsin, represented in senate and assembly, do enact as follows: SECTION 1. Chapter seventy-eight of the Wisconsin statutes of 1898 is hereby amended so as to read as follows: Ch. 356 115 292 Ch. 356 112 591 Ch. 356 See 1901 c 268 C 356 '99 Ch. 356, § 2 1901, c 361 Ch. 356 Sec. 1675-50 113 590 593 Ch. 356 117 589 595 GENERAL PROVISIONS. Section 1675. In this chapter unless the con- Terms definedtext otherwise requires, "Acceptance" means an acceptance completed by delivery or notification. "Action" includes counter-claim and set-off. "Bank” includes any person or association of persons carrying on the business of banking, whether incorporated or not. "Bearer" means the person in possession of a bill or note which is payable to bearer. "Bill" means bill of exchange, and "note" means negotiable promissory note. “Delivery" means transfer of possession, actual or constructive from one person to another. "Holder" means the payee or indorsee of a bill or note, who is in possession of it, or the bearer hereof. "Indorsement" means an indorsement completed by delivery. |