2392 CHAP. 243 Estates not exceeding two thousand dollars are exempt. Rate of tax on property on which no state or municipal preceding year. COLLECTION OF TAXES ON CHOSES IN ACTION. [Jan., inventory and appraisal of each estate in process of settlement in his court less than five hundred dollars in value, which includes taxable property upon which no town or city tax has been assessed during the last completed taxing period, or upon which no state tax has been paid during the year next preceding the date of the death of the decedent. The term "completed taxing period" as herein used means the time allowed for the assessors and board of relief to complete their duties. Any estate, the appraised value of which is not in excess of two thousand dollars and any portion of which passes, by will or pursuant to the provisions of the statutes of this state relating to the distribution of intestate estates, to the widow or minor children, shall be exempt from the provisions of this act. SEC. 2. All taxable property of any estate upon which no town or city tax has been assessed as provided in section one or upon which no tax has been paid to the state during the tax was paid in year preceding the date of the death of the decedent, shall be liable to a tax of two per centum per annum on the appraised inventory value of such property for the five years next preceding the date of the death of such decedent, provided the executor or administrator of any estate may, by furnishing evidence to the satisfaction of the tax commissioner that a state, town or city tax has been paid on any of such property for a portion of said five years or that the ownership of such property has not been in the decedent for a portion of said period, obtain a proportionate deduction from the tax hereby imposed, and provided the administrator or executor of such estate may furnish evidence to the tax commissioner that the appraised value of the estate is not in excess of two thousand dollars and a portion of the same passes by will or pursuant to the provisions of the statutes of this state relating to the distribution of intestate estates, to the widow or minor children, as provided in section one. Tax commis state treasurer and court of probate when any tax is due. SEC. 3. Within ninety days after receipt of the inventory sioner to notify and affidavit, or corrected, amended or supplemental inventory and appraisal of an estate, the tax commissioner shall file with the state treasurer and with the court of probate wherein such estate is in course of settlement, a statement of the name of any estate which is liable for such tax and the amount thereof. The tax commissioner may, at any time within ninety days, correct such statement on account of an error or omission by sending a corrected statement to the treasurer and judge of probate, showing the name of the estate and the amount of the tax as corrected. Such court of probate shall, within ten days from the receipt of such statement or corrected statement, mail a copy of the same to the executor, administrator or representative of such estate at his last known address. CHAP. 243 of the tax SEC. 4. Any executor, administrator or representative of Appeal from such an estate aggrieved by the action of the tax commissioner the decision in determining such tax, if unable to agree with the tax com- commissioner missioner upon the amount of such tax as provided in section allowed. two of this act, may, within ninety days from the time of the filing by the tax commissioner of such statement or corrected statement with the judge of probate, make application in the nature of an appeal therefrom to the superior court of the county in which such probate court is located which shall be accompanied by a citation to said tax commissioner to appear before such court. Such citation shall be signed by the same authority and such appeal shall be returnable at the same time and served and returned in the same manner as is required in case of a summons in a civil action. The authority issuing such citation shall take from the applicant a bond or recognizance in the sum of one hundred fifty dollars to said tax commissioner, with surety to prosecute the application to effect and to comply with the orders and decrees of the court in the premises. Such applications shall be preferred cases, to be heard, unless cause appear to the contrary, at the first session, by the court and the pendency of such application shall, subject to the order of the court, suspend action upon the tax against the applicant. Such court shall have power to grant such relief as the law allows, and upon such applications costs may be taxed at the discretion of the court. SEC. 5. If no appeal shall be taken by any executor, administrator or other representative as herein provided, or, if taken, and a tax is found to be due the state, the tax shall be paid to the state treasurer by the executor, administrator or other representative of the estate, and the treasurer shall collect the same. collection of tax by state treasurer. of tax by SEC. 6. The treasurer shall retain a portion thereof equiva- Disposition lent to a tax at the rate of four mills per annum on the value of such property for the use of the state, and shall pay to the treasurer of the town, or of the consolidated town and city or consolidated town and borough in which the decedent last resided the remainder of the tax so collected. not to be SEC. 7. No final settlement of the account of any admin- Final account istrator or executor shall be allowed by any court of probate until the tax, if any, required by the provisions of this act shall after tax is have been paid and a certificate of the state treasurer to that effect filed with such court. paid. SEC. 8. Chapter 293 of the public acts of 1915 is repealed. Repeal. 2394 CHAP. 244 MARKING OF EGGS. [Jan., Cold storage, preserved or incubated eggs [Substitute for House Bill No. 872.] CHAPTER 244. An Act concerning the Marking of Eggs. Be it enacted by the Senate and House of Representatives in SECTION 1. Any person who shall sell or offer for sale any egg which has been preserved by any artificial process, or must be marked. Which has been kept in storage more than fifteen days in any place where the temperature is reduced by means of chemicals or other agents, or which has been incubated for twenty-four hours or more, unless such egg shall be plainly stamped with indelible ink with the words "Cold Storage," "Preserved" or "Incubated" as the case may be, shall be fined not more than twenty-five dollars. Penalty. Organization. Certificates to be filed in the offices of town clerk, bank commissioner, and secretary of state. SEC. 2. This act shall take effect April 1, 1918. [Senate Bill No. 628.] CHAPTER 245. An Act amending an Act concerning the Incorporation of Be it enacted by the Senate and House of Representatives in SECTION 1. Section one of chapter 194 of the public acts of 1913 is amended to read as follows: Nine or more persons may organize a state bank or trust company. The persons organizing such company shall, under their hands and seals, execute and acknowledge an organization certificate in triplicate, one of which shall, within sixty days after its acknowledgment, be filed in the office of the town clerk of the town wherein such bank or trust company is to be located, one of which shall be filed in the office of the bank commissioner, and one in the office of the secretary of the state. Such certificate shall state: The name of the corporation, the place where its principal office is to be located, the amount of its capital stock, and the number of shares of the par value of not less than fifty dollars each into which the capital stock is to be divided; the name, residence and postoffice address of each member of the corporation, and that each member of the corporation will accept the responsibilities and faithfully discharge the duties of a director therein, if elected to act as such, when authorized Director to take by the provisions of this act. Each director shall, upon his election, make oath or affirmation that he will faithfully dis Certificate to contain, what. oath of office. charge the duties of his office in conformity with the laws relating to banks. Such oath or affirmation shall be in the form prescribed by the bank commissioner and shall be entered upon the records of said bank or trust company and a copy filed in the office of the bank commissioner. holder. CHAP. 246 SEC. 2. No person, except a stockholder of record, shall be Director must qualified to act as a director. The provisions of this section be a stockshall apply to any bank organized under the general or special laws of this state. Approved, May 3, 1917. [House Bill No. 388.] CHAPTER 246. An Act amending an Act concerning Marriage Licenses. Be it enacted by the Senate and House of Representatives in Persons not until license is obtained. Five days' SECTION 1. Section one of chapter 186 of the public acts of 1913 as amended by chapter 237 of the public acts of 1915 to be married is amended to read as follows: No persons shall be married until one of them shall, under oath, inform the registrar of births, marriages and deaths of the town in which the marriage is to be celebrated the name, age, color, occupation, birthplace, residence and condition, whether single, widowed, divorced or under the supervision or control of a guardian or conservator, of each. If either of such persons is a resident of such town, such registrar shall issue his certificate that the parties therein named have complied with the provisions of this act, provided any person, under the control or supervision of such guardian or conservator, shall file with the registrar the written consent of such guardian or conservator. If neither of such persons is a resident of said town said registrar shall not residence issue such certificate until the fifth day following, unless the required in judge of probate for the district in which the intended marriage is to be celebrated, or the person who is to join such parties in marriage, after hearing such evidence as is presented, renders a written decision that, in his opinion, public policy or the physical condition of one of the parties requires the intended marriage to be celebrated without delay. Upon receipt of such decision such registrar shall file the same as a public document, and shall immediately issue his certificate that the parties therein named have complied with the provisions of this act. A certificate, when issued as aforesaid, shall be a license for any person authorized to celebrate marriage to join in marriage, within said town only, the parties therein named, but certain cases. 2396 CHAP. 247 Granting certificate to minors restricted. Penalty. Property rights not acquired unless act is complied with. FIRE ESCAPES. [Jan., no such certificate shall be issued if either of the parties is a minor until a parent or guardian having control of such minor shall give to the registrar his written consent, nor to parties either of whom is less than sixteen years of age unless one of the selectmen, or a person having the authority of a selectman, of the town or city in which the marriage ceremony is to be performed, shall endorse on the license his written consent. In the case of a minor having no parent or guardian who is a resident of the United States, the consent of the first selectman of the town where such minor has last resided for the period of six months shall be sufficient. Any registrar who shall issue such certificate before the expiration of the period herein specified, or who shall knowingly issue such certificate without such consent, shall be fined not more than one hundred dollars, and every person who shall join any persons in marriage without having received such certificate shall be fined not more than one hundred dollars. SEC. 2. No person married without written consent as provided in this act shall acquire any rights by marriage in the property of another who was at the time of such marriage under the supervision of a conservator or guardian. Approved, May 3, 1917. Public buildings with story above the first story to be provided with more than one way of egress. Manner of construction [Substitute for House Bill No. 967.] CHAPTER 247. An Act amending an Act concerning Fire Escapes. Be it enacted by the Senate and House of Representatives in as SECTION 1. Section 2628 of the general statutes amended by section one of chapter 239 of the public acts of 1911 is amended to read as follows: Every story above the first story of a building used as a schoolhouse, orphan asylum, insane asylum, reformatory, opera house, hall for public assemblies, hotel, boarding or lodging house accommodating more than twelve persons, or a tenement house occupied by more than two families or as a workshop, manufactory or store in which more than ten persons are employed above the first story or of a building used in any way not named above but which has a similar need of such protection, shall be provided with more than one way of egress, by stairways on the inside or fire escapes on the outside of such buildings. Such stairways and fire escapes shall be so constructed, in such number, of such size and in such location as to give, in the opinion of the officer charged with the enforcement of this act, safe, |