The Pierz Journal Supplement, General Laws of Minnesota Passed at the Legislative Session of 1911 (Pierz, Morrison County, Minnesota), 1911

              J-.-.v.v'v.'.vv
SSION OF 1911.
i
«
i
llculture,   manual   I home.
Iish   schools  /of   two   or   mo>
ments,   provide  for  the  transportation
ot   pupils,   or enable
amtd'nt for room and board of pupils
whose attendance at sohool can more
economically and conveniently be provided for by such means; locate and
acquire sites of not less than two acres,
aud erect necessary and suitable buildings thereon, when money therefor has
been voted by the distri shall
Bubm superintendent of public
instruction a plat of the school
founds, indicating the site of the pro-
fl buildings, -plans and specifications for the school building and its
equipment, and the equipment of the
premises.
Tt shall be the duty of the superintendent of public instruction, with respect to In consolidated districts, to plans of sites, of
buildings and their nt and the
equipment of the premises;  to pri
of study,  including
ndustrial  < ■<■  tne
qualii iicipal and oth
er   te: md   through   such   super
visors aa he may appoint, and in con-
>n with the county superintendent,
exert i al  supervision  over  said
Ion 7. (1) For the purpose of receiving state aid. schools In consolidated districts shall be classified as A, B
and C. They shall be in session at
least eight, months in the year, and be
well organized. They shall have suitable schoolhouses, with the necessary
rooms and equipment. Thosi
Ing to Class A shall have at least four
departments', those of Class B three
departments; and those of Class C two
departments. The board in
dated school district maintaining a
school of either class shall arrange for
the attendance of all pupils living more
than two miles from the school,
through suitable provision for transportation, or for the board and room
of such as may be more economically
and conveniently provided for by such
means.
(2) The principal of a school coming
under Class A shall hold at least a
diploma from the advanced course of
a state normal school, and be qualified
to teach the elements of agriculture,
as determined by such tests as are required b_y the superintendent of public
instruction. A school of this class shall
have suitable rooms and equipment for
industrial and other work, a library,
and. necessary apparatus and equipment for efficient work, and a course
of study embracing such branches as
may be prescribed by the superintendent of public instruction.
(3) The principal of a school coming
under Class Ii or C shall hold at least
a state first grade certificate, and in
other respects these schools shall comply wjth the requirements of schools
under Class A, so far as this may be
practicable, in accordance with requirements fixed by the superintendent of
public instruction. Teachers other than
the principal, including special teachers, shall possess such qualifications as
are required of teachers in state graded
schools.
(4) Besides maintaining schools in
consolidated districts conforming to the
requirements of those coming under
Classes A, R and Ci the school board
may maintain other schools of not
more than two rooms, and receive state
aid for these as provided for semi-
graded and rnral schools.
Section 8. Aid. Schools under Class
A, in consolidated districts, shall receive annually state aid of fifteen hundred ($1,500) dollars; those under Class
B one thousand ($1,000) dollars; those
n hundred and fifty
,J750) dollars; and in addition to such
annual aid a school of any of the above
classes shall receive an amount to aid
ln the construction of a building equal
to twenty-five per cent. (25) of the
cost of said building, but no district
shall receive more than a total of fifteen hundred ($1,500) dollars for aid in
the construction of buildings. The annual aid and the aid for building shall
be paid in the same manner as now
provided by law for the payment of
other state aid to public schools. Whenever any school in a consolidated district attains the rank of state high or
graded school, it shall possess the
rights  and  privileges  of such   school.
Section 9. Sections 1289, 1290, 1291,
1292, 1293, Revised Laws of 1905, and
Chapter 326, Session Laws of 1905. and
Chapter 304, Session Laws of 1907, and
other acts and parts of acts inconsistent herewith are hereby repealed.
Section 10. This act shall take effect
and be In force from and after its passage.
Approved April IS,  1911.
CHAPTER 208—H. F. No. 225.
AN  ACT  to  amend  Sections  1   and  3
of Chapter 156 of  the  General Laws
of  Minnesota  for   the  year   1909   relating   to    the    issuv    of   bonds    by
cities of more than 50,000 inhabitants
for    acquiring    grounds    for    public
school    purposes    and    constructing
public   graded-'school   buildings   and
additions   to   and   repairs   on   public
graded  school  buildings.
Be It enacted by the Legislature of the
State of Minnesota:
Section 1.    That Sections 1 and 3 of
Chapter   156   of   the   General   Laws   of
Minnesota   for   the   year   1909   authorizing the  issue  and  sale  of bonds  by
cities  of more  than  fifty thousand  inhabitants   for   acquiring   grounds   for
public  school  purposes  and   constructing public graded school buildings and
additions   to   and   repairs   on    public
graded   school   buildings,   be   and   the
same ari hereby amended so as to read
as  follows:
$1,000,000 school bonds authorized.
Section 3. Any city in this state now
or hereafter having a population of
more than fifty thousand inhabitants
is hereby authorized and empov
acting by and through the common
.council or city council of such city by
ordlnance or resolution duly enacted
or passed by an affirmative vote of not
less than three-fifths of all members
elect of said common council or city
council, to issue and sell bonds of
such city to an amount not exceeding
one million dollars ($1,000,000.00) par
value, the proceeds thereof to be used
for the purpose of defraying the cost
and expense of procuring grounds for
public   graded purposes    and
constructing public graded school
buildings ting   additions
to and making repairs on public grad-
chool  buildings  in such city.
d.   no  such   bonds   shall   be
or  sold   u ordinance   or  ordi
nances or resolutions authorizing their
issuance and sale shall have been duly
passed or en-rcted by the common
, council or city council of such city
prior to the fir January, A. D.
but when the issuance and sale
i authorized, tin- bonds
.may be issued and sold at any time
thereafter prior to January i. 1914, and
in such amounts and at such times
as  the  council   from   t; me   by
resolution  shad   dir
Not to run longer  than  thirty  ■
—how   issued.
by   a the   pui
ioned   to   run   for   a
ii     thirty    years    or
bearing a  higher  rate of interest than
•tour anil one-half per cent per annum.
t>ut t nt of the prin-
interest
be   i
Determined up.
eil oi i  form
of   ci
All
>haU   bo ess   than  their  par
•/alue  and
only to the highest responsible bidder
therefor.
Section 4. This act shall not apply
to any city created and existing pursuant to Section 36 of article 4 of the
State Const*' -''.on.
Approvet*fc**yil 18, 1911.
^	
CHAPTER "209—H. F. No. 491.
AN ACT to amend Sections three,
eleven, thirteen, fourteen, fifteen, sixteen, eighteen and nineteen of Chap-
288 General Laws 1905, entitled
"An Act providing for taxation of
and fixing the rate of taxation on inheritances, devises, bequests, legacies
and gifts and providing for the manner of payment as well as the manner of enforcing payment thereof;"
prescribing additional rules for the
imposition of such tax; Imposing certain powers and duties with reference
to the enforcement and collection of
such tax on the attorney general and
' directing the payment of a certain
entage of the tax collected to the
counties in which collected.
led by the Legislature of the
State of Minnesota:
Section 1.    That Section 3 of Chapter
288 La lie and the same is here
by amended so as to read is follows:
Section ". All taxes imposed by this
act shall take effect at and upon the
death of the person from whom the
transfer is made and shall be due and
payable at the expiration of one year
from such death, except as otherwise
provided in this act.
The value of every future or limited
, income, interest or annuity dent upon any life or lives in being,
shall be determined by the rule, method and standard of mortality and value
employed by the Commissioner of Insurance in ascertaining the value of policies of life insurance and annuities
for the determination of liabilities of
life insurance companies, except that
the rate of interest for making such
computations shall be five per centum
per annum.
When any transfer is made in trust
for any person or persons, or corporation or corporations, and the right of
the beneficiaries of said trust td receive the property embraced in said
trust is susceptible of present valuation, then and in such case the tax
thereon shall be paid at the same time
and in the same manner, and in like
amount, that would be the case if the
beneficiaries of such trust received the
same "directly from the decedent or the
persons from whom the property is
transferred.
Where an estate for life or for years
can be divested by the act or omission
of the legatee or devisee, it shall be
taxed as if there were no possibility
of such divesting.
When property is transferred in trust
or otherwise, and the rights, interest
or estates of the transferee are dependent upon contingencies or conditions
whereby they may be wholly or in part
created, defeated, extended or abridged, a tax shall be imposed upon said
transfer at the highest rate which, on
the happening of any of said contingencies or conditions, would be possible
under the provisions of this act, and
such tax so imposed shall be due and
payable forthwith by the executors or
trustees out of the property transferred; provided, however, that on the
happening of any contingency whereby
the said property, or any part thereof,
is fansferred to a person or corporation exempt from taxation under the
provisions of this act, or to any pers-on
taxable at a rate less than the rate
imposed and paid, such person or corporation shall be entitled to a return of
so much of the tax imposed and paid as
is the difference between the amount
paid and the amount which said person
or corporation should pay under the
provisions of this article, with interest
thereon at the rate of three per centum
per annum froVn the time of payment.
Such return of over payment shall be
made in the manner provided by Section 21C;  (Section 9 of this Act.)
In estimating the value of any estate
or interest in property, to the beneficial
enjoyment or possession whereof there
are persons or corporations presently
entitled thereto, allowance shall be
| made on account of any contingent
incumbrance thereon, nor on account
of any contingency upon the happening
of which the estate or property, or
some part thereof or interest therein
might be abridged, defeated or diminished; provided, however, that in the
event of such incumbrance taking effect
as an actual burden upon the interest
of the beneficiary or in the event of
the abridgment, defeat or diminution
of said estate or property, or interest
therein, as aforesaid, a return shall be
made to the person properly entitled
thereto of a proportionate amount of
such tax on account of the incumbrance when taking effect, or so inuch
as will reduce the same to the amount
which would have been assessed on account of the actual duration or extent
of the estate or interest enjoyed. Such
return of tax shall be made in the
manner provided by Section 21C; (Section 9 of this Act.)
Where any property shall, after the
passage of this act, be transferred subject to any'charge, estate or interest,
determinable by the death of any person, or at any period ascertainable only by reference to death, the increase
accruing to any person or corporation
upon the extinction or determination
of such charge, estate or interest, shall
be deemed a transfer of property under
the provisions of this act in the same
manner as though the person or corporation beneficially entitle-* thereto
had then acquired such increase from
the person from whom the title to their
respective estates or interests is derived.
The tax on any devise, bequest, legacy, gift or transfer limited, conditioned, dependent or determinable upon
the happening of any contingency or
future event, by reason of which the
full and true value thereof cannot he
ascertained as provided for by the provisions of this act at or before the time
when the taxes become due and payable as hereinbefore provided, shall accrue and become due and payable when
the person or corporation beneficially
entitled thereto shall come into actual
possession or enjoyment thereof.
Estates in expectancy which are contingent or defeasible and in which proceedings for the determination of the
tax have not been taken or where the
! taxation thereof has been held in abeyance, shall be appraised at their full,
undiminished value when the persons
entitled thereto shall come into the
beneficial enjoyment or possession
thereof, without diminution for or on
account of any valuation theretofore
made of the particular estates for purposes of taxation, upon which said
estates in expectancy may have been
limited.
Section   2.    That   Section   11  of  said
Chapter   288   Laws   of  1905   be  and  the
is hereby amended so as to read
as  follows:
lion 11. Subdivision 1.   If a foreign
itor, administrator or trustee shall
assign or transfer any stock or obligation in this state, standing in the name
of a decedent or in trust for a deced-
such   tax,   the   tax
te treasurer on
transfer thereof,  and  no such  as-
tent or transfer shall be valid .until  such  tax is paid.
If any non-resident of this state dies
owning personal property in this state,
may   be   transferred   or
assigned by the personal representative
r   trustee   for   the   decedent,   only
entative   or   trustee
shall  hav< ertificate  from
tttorney G msentlng to the
if  such   property.     Such   con-
Attorney
"stee.
ng  to  ire hav-
may  make
ral for
the determination of wh .ther. there is
of'
the transfer of the decedent's property
and such applicant shall furnish to the
Attorney General therewith an affidavit setting forth a description of all
property owned by the decedent at the
time of his death and having Its situs
ln the State of Minnesota, the value of
such property at the time of said decedent's death; also when required by
the Attorney General, a description of
and statement of the true value of all
the property owned by the decedent
at the time of his death and having Its
situs outside the State of Minnesota,
and also a schedule or statement of the
valid claims against the estate of the
decedent, Including the expenses of his
last sickness and funeral and the expenses of administering his estate.
Such person shall also, on request of
the Attorney General, furnish to the
latter a certified copy of the last will
of the decedent in case he died testate,
or an affidavit setting forth the names,
ages and residences of the heirs at law
of the decedent ln case he died intestate and the proportion of the entire!
estate of such decedent Inherited by'
each of said persons, and the relation,
if any, which each legatee, devisee,
heir, or transferee sustained to the decedent or person from whom the transfer was made. Such affidavits shall be
subscribed and sworn to bv the personal representative of the decedent or
some other person having knowledge of
the facts therein set forth.
The statements in any such affidavits
as to the value or otherwise shall not
be binding on the Attorney General in
case he believes the same to be untrue.
From the information so furnished to
him and such other information as he
may have with reference thereto, the
Attorney General shall, with reason- i
able expedition, determine the amount'
of tax, if any, due to the state under
the provisions of this act and notify the
person making the application of the
amount thereof claimed to be due. On
payment of the tax so determined to be
due or in case there is no tax due to
the state, the Attorney General shall
issue a consent to the transfer of the
property so owned by the decedent.
No corporation organized under the
laws of the State of Minnesota shall
transfer on its books any shares of Its
capital stock standing in the name of a
non-resident decedent, or in trust for
a non-resident decedent, without the
consent of the Attorney General first
procured as hereinbefore provided for.
Any corporation violating the provisions of this section shall be liable to
the state for the amount of any tax
due to the state on a transfer of any
such shares of stock, and in addition
thereto a penalty equal to ten per cent
of the amount of such tax; to be recovered in a civil action in tbe name
of and for the benefit of the state.
Any person aggrieved by the determination of the Attorney General in
any matter hereinbefore provided for,
may, within twenty days thereafter,
appeal to the district court pf Hennepin
County, or Ramsey County, Minnesota,
by filing with the Attorney General a
notice in writing setting forth his ob-]
jectlons to such determination and that
he appeals therefrom and thereupon
within ten days thereafter the Attorney General shall transmit the original
papers and records which have been
filed with him in relation to such application for consent, to the clerk of the
district court to which the appeal shall
have been taken, and thereupon said
court shall acquire jurisdiction of such
application and proceeding. Upon eight
days' notice given to the Attorney General by the appellant, the matter may
be brought on for hearing and determination by such court either in term
time or vacation, at a general or special term of said court, or at Chambers
as may be directed by order of the
court. The said court may determine
any and all questions of law and fact
necessary to the enforcement of the
provisions of this act according to its
intent and purpose, and may b'y order
direct the correction, amendment or
modification or (of) any determination
made by the Attorney General.
On such hearing either party may
introduce the testimony of witnesses
and other evidence in the same manner
and subject to the same rules which
govern in civil actions. When necessary, the court may adjourn or continue its hearings from time to time,
to enable the parties to secure the attendance of witnesses or the taking of
depositions.
Depositions may be taken and used
in such proceedings in the same manner as is now provided by law for the
taking of depositions in civil actions.
The Attorney General and any person aggrieved by the order of the district court may appeal to the Supreme
Court from any such order made by
said courts, within the time and in the
manner now provided by law for the
taking of appeals from orders in civil
actions.
Sub-division 2. No tax shall be imposed, however, upon any transfer of
personal property within this state
owned by a non-resident of this state
at the time of his death, where by the
laws of the state of the decedent's
domicile, an inheritance, succession or
transfer tax is imposed on transfers at\
personal property of decedents, provided the laws of such state exempt, or
do not impose a tax upon transfers of
personal property of residents of Minnesota having its situs in such state.
It is hereby expressly declared that
the inclusion in this act of the provisions of this subdivision is not an
indispensable inducement to the passage of this act and if at any time the
provisions of this subdivision shall be
held to be unconstitutional, the other
provisions of this act shall not be invalidated thereby.
Section 3. That Section 13 of said
Chapter 288 Laws of 1905 be and the
same is hereby amended so as to read
as follows1:
Section 13. Upon the presentation of
any petition to any probate court of
this state for letters testamentary or
of administration, or for ancillary letters, testamentary or of administration, the probate court shall cause a
copy of the citation or order for the
hearing of such petition to be served
upon the county treasurer of his county
not less than ten days prior to such
hearing. The court shall thereupon, as
soon as practicable after' the granting
of any such letters, proceed to ascertain and determine the value of every
inheritance, devise, bequest or legacy
embraced in or payable out of the estate in which such letters are granted
and the taxes due thereon. The county
treasurers of the several counties, and
the Attorney- General, shall have the
same rights to apply for letters of administration as are conferred upon
creditors by law.
Section 4. That Section 14 of said
Chapter 288 Laws of 1905 be and the
same is hereby amended so as to read
as  follows:
Section 14. The probate court may, in
any matter mentioned in the preceding
section, either upon its own motion or
upon the application of any interested
party, including county treasurers and
the Attorney General, and as often as
and when occasion requires, appoint
one or more impartial and disinterested
persons as appraisers to appraise the
true and full value of the property
embraced in any inheritance, devise,
bequest, or legacy, subject to the payment of any tax imposed by this act.
Section 5.. That Section 15 of said
Chapter 288 Laws 1905 be and the same
is hereby amended so as to read as
follows:
Section 15. Every inheritance, tie-
vise, bequest, legacy, transfer or gift
upon which a tax is imposed under this
tppraised at its full and
true value immediately upon the
of decedent, or as soon thereafter as
lie practii
transfer   or   gift   shall ifch   .:
natur
I
at so il!  be apprala
ueh_ valu
Section  6.    That   Section  16  <_f said
"AT
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and  t*am*§mm*mamm*a*amm*ma*a*amamma*m*m§*a*a*a*a*aW
same is hereby amended so as to read  or   of   sucl.
as foil rights     In   tie
tion 16.   The appraisers appointed Blunder the provisions of this act shall  estate,  unless  they c
forthwith   give  notice   by   mail   to  all  ther personally or by duly t\Xe****\
persons known to have a claim or in- attorney,    when    competent,    or
terest   ln   the   Inheritance,  devise,   be- guardian   or  commit:'
quest,  legacy or gift to be appraised, agreements made, aff
Including  the  county  treasurer,  attor- into under th
ney general,  and such  persons as the shall be
probate court may by order direct, of copy thereof filed in I
the   time   and   place   when   they   will  of the county In which the tax ..-nation   6
make  such   appraisal.    They  shall   at paid, one copy in the office of nd filed ln the office of the
such time and place appraise the same torney General and one copy shall
at  its   full and   true  value,   as  herein delivered#to the persons paying the I
prescribed,   and   for  that  purpose  the thereunder.
probate court appointing said apprais-      The Attor: tl shall not con- such   deslgnatl
ers ls authorized and empowered to ls- sent to the assignment or delivery  of shall   have  an
sue   subpoenaes   and   compel   the   at- any property embraced in any legacy,: right
tendance of witnesses before such ap- devise or transfer from a non-resident i on   'he  A-
praisers at the place fixed by the ap- decedent    to    a    non-resident    trustee I visions  of  this
praisers as  the  place where they will  thereof under the provisions of Section, and   obligations  hereby   Imposed   upon
meet to hear such testimony and make 11, as amended by Section 2 of this Act,; 'he Attorney <.
such  appraisal.    Such  appraisers  may where  the  property embraced  in such i posed upon the
administer    oaths    or   affirmations    to legacy, devise or transfer is so circui "on 10.   This
such witnesses and require them to tes- stanced  and  disposed '"d   be   ln   force   '
tify  concerning  any  and  all  property thereon cannot be presently ascertain-   passage,
owned   by   the  decedent   and  the  true ed, but is so circumstanced and disposed      Approved April IS, 1911.
value    thereof    and    any    disposition of as to authorize him to enter Into a I 	
thereof which may have been made by composition  agreement with  referem 1APTER 210—H. 1'
the   decedent   during  his   life   time   or  to  the  tax   on  any  estate  or !° legalize the foreclosure of
mortgag.
thereof   v
the notice of foreclosure sale and all
■ ings   in   i
such  foreclosure  were  had   pursuant
ho   requirements   of   law   e>.
that the notice of the foreclosure sale
was  only  pub more
successive week
otherwise.    The appraisers shall  make therein  as   herein   pro. il   the
a report in writing, setting forth their tax on the transfer of any such
appraisal of the property embraced in or interest shall have been compounded
each legacy, inheritance, devise or and the tax paid as herelnbefori
transfer, including any transfer made vided for; or in lieu thereof the trustee
in contemplation of death, with the or other person to whom the possession
testimony of the witnesses examined of such property is delivered shall have
and such .other facts in relation to the made, executed and delivered to the
property and  its appraisal as may be Attorney General, a bond to the State.
requested by the Attorney General, or of  Minnesota  in  an  amount  equal  to Be it enacted by tho Lv of the
directed   by   the  order  of  the  probate  the amount of tax which  in any  i
court.    Such report shall be in writing tingency  may become due  and  owing!    Section 1.   Where any mortgag.
and one copy thereof shall be filed in  to the state on account of the trans
the probate court and the others shall of such property, such bond to be ap-   I
be mailed to  the Attorney General at proved   by   the  Attorney  General   and quire
his office in the City of St. Paul, Min-', conditioned   for   the   payment   to   the
nesota. State  of  Minnesota  of any  tax which ! pursuant   to   the   requirements   ol
Every appraiser shall  be entitled to may accrue to the state under this.. t that the notice of the mon
compensation  at  the  rate  of $3.00 per on the subsequent transfer or deliv< s only publish,
day,  and  in  extraordinary cases  such of  the possession  of such  property to Ave nr more si.
additional sum per day, not exceeding any person beneficially entitled thereto,  mortgage    for. and    the
$7.00 altogether as may be allowed by The provisions of Sections 4523, 4524 and  mortgage foreclosure sale and tb
the probate judge, for each day actu-  4525 Revised  Laws 1905 shall apply  to' ord thereof in the office of the rei.
ally and necessarily employed in such  the   execution   of   said   bond   and   the; of deeds of the county where the
appraisal, and his actual and necessary qualification of  the surety  or sureties | closure was had and each of the same
traveling expenses, and such witnesses  thereon. 11   be  and  her ind
and  the officer or person serving any;    No property having its situs in  ti valid and sufficient  for
such subpoena shall be entitled to the state embraced in any legae
same  fees as are allowed witnesses or  bequeathed   or  devised   to   a   noi
sheriffs for similar services in courts of dent trustee and circumstanced i ded   that   this
record.      The    compensation    and   fees  posed of as last hereinbefore des.
claimed    by   any   person   for   services shall be decreed or distributed by any  now   pending  in  any of
performed under this act shall be ap-COurt of this state to such non-resident  '
proved   by   the  judge  of  probate   who ' trustee until he shall have compoun :lIe- H	
shall certify the amount thereof, to the and   paid   the   tax  as   provided  for  in ] April IS. 1911. W_______m
state  auditor,   who  shall   examine   the this section; or in lieu thereof given a —  Imllk
same,   and,  \t  found  correct,   he shall  bond   to   the  state as  provided  for  inl I.  F. No.
draw his warrant upon the state treas-  this section with reference to transfers AX AC -----
|
r
eral
ury for the amount thereof in favor of of property owned by non-resident de
the person entitled thereto. ^^Hcedents.
Such  warrants  shall  be  paid  out of
the moneys appropriated  for the pay-
Section 21-B.    The Attorney General
...e  .null.,,  at.piupna.tra  ior  me; pay-: is   hereby   authorized   and   empowered
ment   of   the   expenses   of  inheritance. to issue a cltation to any person
tax collections       _.__..        ,„      .       ..Ihe  may  believe  or  have  reason  to be-
Section   ,      That   Section  IS  of  said lieVe has any knowledge or information
Chapter  288   of   Laws   190o   be  and   the  ,.,„,„,„!„,,  „,.,,  „,■«.>»««  ,.->.i„..  v.
.   , . ,  concerning anv  property which he be-
same is heiehj   amended so as to readjUeves or haa reason to believe has been
as follows: „ 1 transferred  bv  anv person and  as  to ___________._____.........^_...^^^^_^^^^^
Section  18.    The probate court shall  which there is or may be a tax me  is
.n"?,.,dli!t>,'ly  f'.\-e ""V.?6*-"?"" }}}£'-!df lthe state under the provisions of thisjhereby amended, so as to rea
I* to amei a 3 of Ch;
1
Stat<   of Minnesota, for the year 190" J
operative    or    assessment    llfi
unity   ins |
cletii ociations: adulte
1 by the Legislature of the
|
i etion 3 of cha
318 of of  Minn.
termination of the value of any inherit- | act,  and by such citatjon require su
ance   .lev.se,   bequest,  legacy,  transfer, person to appear before him at a time     3—B
or gut which is taxable under this act, and place to be designated in
tho    f^_______________M___._____________.^M I.I.*
e     Fund-lb
_    . ,       .   „ . - -       i description  of  any  such  property  and or makes an agreement with
Such notice shall be given by serving ,ts 0vnership and the disposition there-i its  members,   by   which,   upon   th
a copy  on the  attorney  of all  persons  of which may have been made by any ,han   two
who  may have  appeared  by attorney,: person, and  to produce and submit to hundred  (200) dollars is id to,
and   as   to   persons   w-no   nave  pot   so, the Inspection of the Attorney Cn. eefit conferred upon the legal rep-
appeared,  by mail, -where tho address- any books, records,  accounts or docu- resentdtives   or   designated   beneficiary
es   of   the   persons   to   be  notified   Sirarmmmmmmmw^mmmw^^^^^^^^^^^^^^^mmm^^mmmmmmmmmmmmmmm^mmmm^^^^^^^^^^^
known or can be ascertained, otherwise
"all be given by publis'
once in a qualified new
ments in the possession'of or under the iof   such   member.   8 o   ten
siXUth^Va^ The At-1(10) per cent of its gross premium re-
ingsa?d notic'once in a auallfled Sew-"! tor"ey  General  sha"  alSO haVe Power ceipts or assessments  each  j
SSS^Th,^*°pTnese%af^ £C- "serve,  until  the same,  together with
tion shall be certified and paid by the ! °r    cor^o^ation^l^c^^„a^PT^0I\^" a^l.r!?erle ^l.^L™™™
state treasurer in the same" manner as '?rnn«?I? k^i?"'    'ncludin&    the.   stock amount    to   the    sum    of    twenty-five
hereinbefore provided for the payment!*{£ ™„.Jt      f        an^ col'Pora.tlon. for thousand   (25,000)   dollars;
of the fees and expenses of appraisers. ' $° Temed l^ltog any informa.-     Every   domestic  co-operative   ...
Section   8.    That   Section  19   of   said  l,m for J£?   JL ^ °r desil:able ''>" sessment    life    Insurance    corporation.
Chapter  288  Laws  of 1905  be  and  the ££P  a„ •     ^ 1^ nn°e!!.e  . °f \ v  nr  association,   which  issues  a
same is hereby amended so as to read  7m„,int„fi, ?°" f.T. v. Ul,e    £Ul1 (certificate or policy,
as  follows: \t?t^ «.?  .     I \ .may  be  d «"ith   "s     members,     by     v
Section 19.    Within thirty days after [°f^a^\^,f""de.r-   ;£ny  and  all|upon  the of a member, a  fu-
the   assessment   and   determination   by  General   ,mderQ«nHhy ,-f  Att°r"ey jneral   benefit   Is   to  be   paid   or   ful
the probate court of any tax impose! ^n^and^methoi^nro^i^  it *& \*}l7ie*J* l? .^ _'u/n1?.^*.-  »?}.«?«•*
. ut any tax imposea: means and methods provided for by w'"^^; hundred"'"(20o')" "dollai
by this act, the attorney general, coun- . tWa section shall be deemed and held a^nt or value* shin set asid,
ty  treasurer  or any  person  interested! bv  bim   ai   confidential   and   shin  nnr' _    * yalue-   >"<>■"   **•'/
therein,  may  file  with  said  court  ob- j ll diJein^d  Z hf"   tLtJ? /„h'i1_,n?_t.Per cent of lts ^"^ P*-pmlul"
.be disclosed by him except so far asi,1T. ocWsDnipnts each vear as n reserve
jections thereto,  in writing, and pray-. the same may be necessary for the en- °   asse9Sments eacn >ear as a reserve
ing for a reassessment and redetermin- | forcement and collection of the inherit-
ation of such tax.    Upon any objection ance tax provided for by this act.
being so  filed  the  probate court shall;    Refusa, ot any person  to attend be-
appoint a time for the hearing thereof !fore the Attorney General in obedience
and cause notice of such hear ng to be, to such citation>  or to testify,  or
given  to the  attorney general,  county produce  any   books,   accounts., records
treasurer and all parties Interested at        -:________^^__.^^^^^^^^^^^^^^^^^
until   the  same,  together  with  any  re
serve      already      accumulated,      shall
amount  to  the  sum  of  Five  thoe
($5,000)    dollars,    which    said    r.
fund  accumulated  as  herein  provided,
shall   be  deposited  with  the  Insurance
commissioner   of   the   State   of   Minne
the   court  shall  proceed   to  hear  such same
objections and any evidence which ma;
be offered in support thereof or opposi
tion thereto; and if, after such hearing, . ,.__.d______________________________________________________________________________________________________________
said court shall be of the opinion that' Xe?  seisin tr   Ih     Itt II r"1""1'!  "P°n  ^ uX°]' ' aS"
a   reassessment   or   redetermination   of       • ,se"rlhS  such   citation   shall   re-Cessment  plan,  shall  her per-
a   reassessment  oi   leaeiermination  or  celve the same fees as are allowed    it'mitted  to  transact    business    in    this
such tax should be made, it shall   by I civil actions;  t0 be paid by the Attor-'
order, set aside the^ assessment and de- : ney General out of funds appropriated
termination thereof ore made and order |£or the enforcement of this act.
a reassessment in the same manner as
|
I
adults
f
duelnl
sam
i
j
I
AN
thr
sail
as
by al
r
I
r
I
r
leastTenda>-sbefor:t^ for  the  benefit  of all   its  policy
of.    Such notice shall be served in the' f^'tion    n?   f?»    AnorL      c^rM ,ho,ders-
manner  provided  for  in   Section  18   as I ^?n «0 "     ««ted   ra       ml annlica ''  ■SUCh- ^J10*1    ™Y  TJ^  °f   '
amended by Section 7 of this Act. I?,^n *° r?2"     sfir^I     nJLJtn?    t  lw*   0l   the   elas" J"   w5lch   lnslirance
At thP tirne annofnted tr, snch „,.Mn»:        . .. ..  £ e    Attorney    General,    be companies are authorized to invest unit cotS-t ^lalt OMcetd  to  hear  such *—h<S<l  b>"  a"Y ^'Tv,1 C°"rt  *". *>'<• oVr   th of   this   state,   and   the      ..
ie   couit  snail  proceed   to  hear  sucn same   manner   as   if   the   proceedings eomnanv depositing the same sha
objections and any evidence which may , were nendintr in  such  court                         company aeposiiuig  toe  sit n     suaii
i,-. -.«.~~—. j- Jr.-* .i - J|weie penuing in  sucn  court. entitled    to   the   income   derived    from | thot
Witnesses so cited before the Attor- such   si No   foreign   ii I
noarl
|
fied |
com
distil
J
of.
..nj
the
ucti
the
if  no   assessment  had   been  made,   or
Section  21-C.    Whenever,   under  the
state unless it makes the deposit
inbefore required of domestic companies, except that where by the laws
of the state under which said foreign
company ls organized, it ls permitted
to and actually does maintain for the
the"s"aid"court"may;' without* oVderlng"a' pr.ovirflo"s o£ Section 3 of thls act   as
resubmission   to   appraisers,   set  aside ain^d,!d'   a"y   Person, or   corporation xo ana actually aoes maintain tor tne
the     assessment     and     determination s  al*   be   entltled   to  a  return   of   any benefit of all its policyholders a deposit
theretofore made and fix and determine p"*r.t- of a tax previously paid, he shall with some proper officer of/such state
the value of the property embraced in make application to the Attorney Gen- 0f an amount equal to the deposit  ri
any    legacy,     inheritance,    devise    or;eral l°r. a determination of the amount quired   by   this   act,   the   deposit   with | of
transfer   and   fix   and   determine   tfie wn!ch he « entitled to have returned   such  other  state  shall  be  a  sufficient j shai^
amount of the  tax thereon in accord-  and  *?"  auch  application shall  furnish (compliance with the provisions of this      In
ance   with   the   appraisal   theretofore  the_. Attorney   General   with   affidavits isection.    No deposit of securities other ty-l
filed, so far as the same is not in dis-  and other evidence show ng the  facts :than that herein provided for shall b
pute,  and in accordance with the evi-  ]\hlcn entitle  him  to such return and;required   of  any  such   co-operative   oi
derlce introduced by the respective par-:'ne ™ou"; he is entitled to have re- (assessment   company.      Any   company
ties in interest as to any items of the  turned.     The   Attorney   General   shall; transacting the  business of life insur-
appraisers'   report   which   rnay   have  thereupon   determine   the   amount    if .ance. upon the co-operative or assess-
been  objected  to  by any  party inter- fny' wh'ch th_f applicant is entitled to ment plan, and creating and maintaln-
ested,   including   the   attorney   general £av,?   returned'   ^fv,/nfV??    c.   t* ing a greater reserve than herein  pro-
and the personal representatives of thein  d,ngs *n,r eg^l,, tnereto to tne btate vided Ior  may elect by written stipula-
decedent. , Auditor who shall thereupon issue his;tion>  nIed  with the insurance commis-
In anv ease where objections are filed  "i?1! 1" .•« j *.    *has»*!r sioner.   to   keep   on   deposit   with   the
in any case A\nere oojections are ni^ea tbe amount so certified by the Attorney lnnmmic.„ir-t-er ••*_. Pr,Hrp rpservo and
by the Attorney General as herembe- General and deliver such warrant tn commissioner its entire resiite and
fore provided for, he shall, within ten ' ^"persons entitled ^ to I special  benefit funds,  other than  mor-
days before the time set by the court,    £ ^7 ■ t    .„/;,,    tuar>' funds- and thereafter said entire
for the hearing thereof file with the™ shaI1 "e the dut^ of tne State reserve and special benefit funds shall
clerhTof the cour a bill of particulars Treasurer to pay such warrants out be deposited with said commissioner in
setting forth the Items in any such re- of any funds m the state treasury not'securities of llke character and upon
port objected to and m to which he otherwise appropriated The moneys |the samt. terms M provldefl herein for
proposes   tof offer   testimony;   he  shall Jf^SaIyi^-P?L/Uf^ Jt'J^l.   are|the deposit of the reserve required  by
;0rt   objected S To Vhich   he otherwise   appropriated      The   moneys |th
proposes   to  offer   testimony;   he  shall  necessary   to   pay   such   warrants   are th<_
also  mail  a copy  thereof,  within said  ?„e?,?/B^J0*?"^ section.
time, to the personal representative of ln tn Vttate treasury not otherwise ap-     pPction 2 _________________f»»gmmm_____l
the decedent or the attorney or attor-,pop and   be   in   force   from   and   after
neys for the latter.   In case objections      An--" Person aggrieved by the deter- passage. ■
are  filed  by  any  other  person,   ho  or  minatlon of the Attorney General may     Approved  April 18.  1911
she  shall   likewise  file  such   a  bill  of aPPeal to the district court in the man- 	
particulars with the court and serve a neJ and with the same effect as is pro- |
copy thereof  upon  the  Attorney  Gen- ,vlded for m Section 11 as amended by i
eral within ten days after the filing of Section 2 of this Act.
the objections '    Section 21-D.    On or before the first
Section 9. That said Chapter 2S8 of November in each year the State |
Laws of 1905 be further amended bv Auditor shall compute the amount of
adding thereto six new and additional inheritance tax which has been paid
sections to be known as Sections 21-A, m to the state treasury by the county
21-B, 21-C, 21-D, 21-E and 21-F and treasurers of the several counties of
which said sections shall read as foi- , this state, from estates of residents
iows. thereof, during the preceding fiscal year
Section 21-A.    The Attorney General,'fndin* JuIy Slst   and thereupon draw
by and with the consent and approva    ?IS  warrant  on    he state treasurer In
•? ...**■ i-f       _.   favor of each county from  which anyi
tax shall have been received during the j
been returned  under the provisions of (amend. >'w».
______________________________„„   ,,,      „     tne  last  preceding  section  and   which!    $225,000 annually provid. taV
•h'ich" remaindersT or expect'- was originally paid to the county treas- j levy  for  prison   building  fund.—?
are of such a nature or sourer of any such county, and transmit!To   provide   the   funds   necessary \
the same to the county auditor of each I what  is  authorized   In  section  one   ill
of the State Auditor, in case of the
estate of a non-resident decedent
whose estate has not been probated in
this state, and the consent and approval of the probate judge in the case
of any estate probated in this state,
expressed in writing, is hereby authorized and empowered to enter into an
agreement with the trustee
estate in *§^^^^^^^^^^^^^^^^^^^^
ant estates are of such a nature or so
disposed and circumstanced that the
taxes are not presently payable or
where the interests of the legatees or
devisees are or were not ascertainable
under the provisions of this chapter, at
the time fixed for the appipisal and determination of the tax on estates and
interests transferred in fee, and to
thereby compound th# tax upon such
transfers upon such terms ais are
d equitable and expedient; to
grani
account   t1 on   payment   of  the
taxes provided for in such composition
wever,  that na
composition shall be conclusive in
the
interei eh   cestui st   as
! s  of
eiiiovnieiit. or fixed,  absolute or inde-
■
CHAPTER 212.—H. F. Xo. 517.
AN ACT to amend Section 2 of Chapter 27, of the General Laws of Minnesota for 1909, same being an act
authorized for the completion of the
construction of the new state prison,
and authorizing the equipment thereof for carrying on therein the industrial work authorized by law to be
carried on therein, and authorizing
the levy and collection of taxes to
provide funds therefor, and the issuance   of   certificates   of   in.i
per ]
habl
I
I
li
Be
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^   in   connection   therewith.
fiscal  year ending July 31st next pre- ;Be it enacted by the Legislature of the
ceding, for ten per cent of the amount I    State of Minnesota: I sct|
of   the   inheritance   tax   money   so   re-     Section 1.    That Section 2, of Chap;.
ceived  from   each   county  respectively, 127.   of  the  General  Laws  of  Mil
less ten per cent Of any tax which has (for  1909.   be   and   the
■
1
county, to be placed to the credit of
the county revenue fund; provided.
however] that the provisions of this
section shall apply only to such moneys
as shall be received as a tax on transfers from persons who shall die subsequent to the passage of this amendatory .
It shall be the duty of the State Treasurer to pay such warrants out of any
funds  in  the state treasury not other-
appropriated.    The moneys necessary to play such  warrants are hereby
I ut of any moneys in the
treasury not otherwise appropri-
of this act, the state auditor Is
by authorized and directed to levy and
collect, in the same manner as other
state taxes are levied and collected,
for the year 1909 and for
every of the next succeeding nine (9)
d and twenty-five
thousand   i dollars,  and  tl
terest and   a   tax   levy   suffi
cient i or    each
lount of n all be
all   of   the   taxable
of this state, and credit,
of   co state   Institutions   In   a
,
                   _ k:                                                                   und."
!-E.    Tiie appro-
shall
whereon fshall be iasciibed __Ji_» words:  each   of  said   years,   ai   __          :i__   -the