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125. Form of warrant to appraisers.
126. How appraised if property lies in
two counties.
127. Inventory to be separate from that
of personal estate.
128. Court may appoint appraiser in
place of appraiser who fails to
act.
129. Return of appraisement by execu-
tor or administrator.
130. Appraisement to be taken to be
true value of estate.
131. Tax to be a lien.
132. Executor or administrator to col-
lect same and pay to register or
sell the property.
133. Method of ascertaining where the
property is devised for life with
remainder over.
134. What property shall be subject to
such tax; how its value is to be
ascertained.
135. Estate to be sold in case of de-
fault In payment of the tax; pro-
viso.
136. Bond of executor or administrator
to be liable.
137. Letters may be revoked and bond
sued.
138. Administrator de bonis non, or
e. t. a. to have same powers as
executor or administrator.
139. Summons to parties entitled to
administer to show cause why
they do not administer.
140. Court may appoint administrators,
when.
141. Answer under oath of applicant
for letters.
142. Register to give duplicate receipts
to parties paying the tax.
143. Clerks and registers to account
quarterly with state treasurer ;
commissions.
144. Penalty for failure to so account.
Priority of State's Lien.
145. Commencement of suit to give
state a lieu on lands of debtor to
state.
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Tax on Official Commissions.
146. Enumeration of. Amount of tax.
147. Clerks not to administer official
oath until this tax is paid.
148. Amount of this tax upon clerks.
149. Secretary of state to furnish
comptroller, annually, a list of
qualified officials.
Assessment of Corporate Stock
Owned by Non-Residents.
150...Situs of . such stock for purposes
of taxation.
State Tax Commissioner.
151. Appointment; tenure; qualifica-
tion; salary; duties.
152. Clerks and assistant clerks to ;
their salaries.
153. Bank and other corporation offi-
cers to report annually number
of shares; state tax commission-
er to assess the stock, and the
tax to be paid, when.
154. Penalty for failure to make the
statement required In section
153.
155. Penalty for failure to pay the tax;
suit by the state.
156. Chief officer of security and other
such corporations to make an-
nual report to state tax commis-
sioner of their trust investments.
157. Corporations to file with state tax
commissioner a copy of their cer-
tificate of incorporation; pen-
alty.
158. County commissioners and appeal
tax court directed to correct val-
uation and assessment.
159. Presidents and proper officers of
ail corporations to furnish an-
nually to county commissioners
and appeal tax court a list of
stockholders : stock of non-resi-
dent stockholders, how assessed
and taxes thereon, how paid;
penalties.
160. Statements to be under oath if re-
quired.
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