officers tax or believes that any property within his county or within the Duties of jurisdiction of the district court of said county, has passed regarding by will or the intestate laws of this or any other state, or by deed, grant, sale or gift made or intended to take effect in possession or in enjoyment after the death of the decedent, donor, or grantor, he shall make report thereof in writing to the state controller embodying in such report the name and residence of the decedent, date of death, name and address of the administrator, executor, or trustee, the description of any property liable to a tax and the county in which it is located and the name and relationship of all beneficiaries or heirs. Any citizen of the state having knowledge of property liable to such tax, against which no proceedings for enforcing the collection thereof are pending, may report the same to the district attorney of his county or the state controller and it shall be the duty of such officers to investigate the case and if such officers or either of them, shall have reason to believe that any property is liable to the tax hereby imposed he shall forthwith institute proceedings for the recovery of the same as provided in section 20 of this act. chargeable SEC. 23. In all cases where any property so passes as to Costs, how be liable to taxation under this act, all costs of the proceedings had for the determination of the amount of such tax or for determining whether the property of the entire estate is sufficient in amount to render that part passing to the heirs, devisees, legatees, grantees or transferees, subject to the tax, shall be chargeable to such estate or the owners of the property transferred and to discharge the lien upon such property, all costs as well as the taxes must be paid. In all other cases the costs are to be paid as ordered by the court, and when a decision adverse to the state has been rendered with an order that the state pay the costs, it shall be the duty of the clerk of the court in which such action was pending, to certify the amount of such costs to the state treasurer, together with a copy of such judgment or order, and the state treasurer shall, if such costs be correctly certified, and the case has been finally determined, present the claim to the state board of examiners which they shall, if found correct, audit, allow and pay as other claims against the state are audited, allowed and paid. property estate SEC. 24. Whenever any property belonging to a foreign Concerning estate, which estate, in whole or in part, is liable to pay an belonging to inheritance tax in this state, the said tax shall be assessed foreign upon the market value of said property remaining after the payment of such debts and expenses as are chargeable to the property under the laws of this state; in the event that the executor, administrator or trustee of such foreign estate, files with the clerk of the court having ancillary jurisdiction, and with the state treasurer, duly certified statements exhibiting the true market value of the entire estate of the decedent owner, and the indebtedness for which the said estate has County where transfer is made been adjudged liable, which statements shall be duly attested by the judge of the court having original jurisdiction, the beneficiaries of said estate shall then be entitled to have deducted such proportion of the said indebtedness of the decedent from the value of the property as the value of the property within this state bears to the value of the entire estate. SEC. 25. If a foreign administrator, executor or trustee Tax paid to shall assign or transfer any corporate stock or obligations in this state standing in the name of the decedent, or in trust for a decedent and liable to the tax herein provided, the tax must be paid to the county treasurer of the county in which such transfer is made before the transfer thereof; otherwise the corporation permitting its stock to be so transferred shall be liable to pay such tax, and it is the duty of the state controller and the district attorney of the proper county to enforce the payment thereof. Doubtful liability Apportionment of moneys received from tax District attorney to commence suit for collection after 18 months SEC. 26. Whenever an estate charged, or sought to be charged, with the payment of an inheritance tax, is of such a nature or so disposed that the liability of the estate is doubtful, or the value thereon but all such settlements, compromises and compositions shall be approved by the district. court of the proper county, and after such approval the payment of the amount of the tax so agreed upon shall discharge the lien against the property of the estate. [Sec. 27 does not appear in enrolled bill-State Printer.] SEC. 28. All taxes levied and collected in pursuance of the provisions of this act shall be apportioned as follows: Twenty per cent thereof shall be paid to the county treasurer of the county in which such tax is paid or collected, and shall be placed in the general fund of such county; forty per cent of such tax shall be paid to the state treasurer and placed in the state school fund; and forty per cent of such tax shall be paid to the state treasurer and placed in the general fund of the state. SEC. 29. If, after the expiration of eighteen months from the accrual of any tax under this act, such tax shall remain due and unpaid, after the refusal or neglect of the persons liable therefor to pay the same, the county treasurer shall notify, or the state controller may notify, the district attordelinquency ney of the county in writing of such failure or neglect, and such district attorney shall bring and prosecute an action or actions in the name of the state as plaintiff, for the recovery of such tax and for the purpose of enforcing any lien or liens against all and any of the property subject thereto. In any such action the owner of any property or of any interest in property against which the lien of any such tax is sought to be enforced, and any predecessor in interest of any such owner whose title or interest was deraigned through any such decedent by will or succession or by decree of distribution of the estate of such decedent, and any lienor, or incum brancer subsequent to the lien of such tax may be made a party defendant. The enumeration in this section of the persons who may be made defendants shall not be deemed to be exclusion, but the joinder or nonjoinder of parties, except when otherwise herein provided, shall be governed by the [rules] in equity in similar cases. against state plaintiff and (a) Actions may be brought against the state for the pur- Actions pose of quieting the title to any property, against the lien or to quiet title claim of lien of any tax or taxes under this act, or for the purpose of having it determined that any property is not subject to any lien for taxes under this act. In any such action, the plaintiff may be any administrator or executor of the estate or will of any decedent, whether the said estate shall Parties have been fully administered and the estate settled and closed defendant or not, and any heir, legatee or devisee of any such decedent, or trustee of the estate or of any part of the estate of such decedent, or distributee of the estate or of any part of the estate of any such decedent, and any assignee, grantee or successor in interest of such persons, and all or any persons who might be made parties defendant in any action brought by the state under the provisions of this section, and notwithstanding that all or any of the persons enumerated in this section shall or may have assigned, granted, conveyed or otherwise parted with all or any interest in or title to the property, or any thereof, involved in any such claim of lien before the commencement of such action. All or any of the persons in this action enumerated may be joined or united as parties plaintiff. The enumeration in this section of the persons who may be made parties shall not be deemed to be exclusive, but the joinder or nonjoinder of parties, except when otherwise. herein provided, shall be governed by the rules in equity in similar cases. In all cases any person who might properly be a party plaintiff in any such action who refuses to join as plaintiff may be made a defendant. tion of (b) All actions under this section shall be commenced in District court the district court of the county in which is situated any part has jurisdic of any real property against which any lien is sought to be actions enforced, or to which title is sought to be quieted against any lien, or claim of lien; but if in said action no lien against real property is sought to be enforced, the action shall be brought in the district court of the county which has or which had jurisdiction of the administration of the estate of the decedent mentioned herein. state (c) Service of summons in the actions brought against the Service state shall be made on the controller of state and on the dis- made on trict attorney of the county in which the estate of the deced- controller ent mentioned herein is being administered, or has been administered in probate proceedings, and it shall be the duty of said district attorney to defend all such actions. (d) The procedure and practice in all actions brought Civil practice under this section, except as otherwise provided in this act, act to govern Remedies Words defined defined shall be governed by the provisions of the civil practice act of this state, in so far as the same shall or may be applicable, including all provisions relating to motions for new trials and appeals. (e) The remedies provided in this section shall be in addition to and not exclusive of any remedies provided in the sections preceding this section. SEC. 30. The words "estate" and "property" as used in this act shall be taken to mean the real and personal property or interest therein of the testator, intestate, grantor, bargainer, vendor, or donor passing or transferred to individual legatees, devisees, heirs, next of kin, grantees, donees, vendees, or successors, and shall include all personal property within or without the state. 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, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner herein described. The word "decedent" as used in this act shall include the testator, intestate, grantor, bargainer, vendor, or donor. The words "contemplation of death" as used in this act "Contempla- shall be taken to include that expectancy of death which tion of death" actuates the mind of a person on the execution of his will, and in nowise shall said words be limited and restricted to that expectancy of death which actuates the mind of a person in making a gift causa mortis, and it is hereby declared to be the intent and purpose of this act to tax any and all transfers which are made in lieu of or to avoid the passing of the property transferred by testate or intestate laws. In effect SEC. 31. This act shall take effect thirty days from and after the date of its approval. CHAP. 267-An Act to amend an act entitled "An Act concerning crimes and punishments, and repealing certain acts relating thereto," approved March 17, 1911. [Approved March 26, 1913] The People of the State of Nevada, represented in Senate and SECTION 1. Section five hundred thirty-four of said act is hereby amended so as to read as follows: Section 534. It shall be unlawful for any person or persons, Iron-bonnet company or companies, corporation or corporations, to sink or safety cage must be used work through any vertical shaft, at a greater depth than three in all shafts hundred and fifty feet, unless the said shaft shall be provided with an iron-bonneted safety cage, safety crosshead or safety skip, to be used in the lowering and hoisting of the employees of such person or persons, company or companies, corporation more than 300 feet deep platforms or corporations. The safety apparatus shall be securely fastened to the cage, crosshead or skip, and shall be of sufficient strength to hold the cage, crosshead or skip loaded at any depth to which the shaft may be sunk; provided, that where safety crosshead is used for other than sinking purposes the same shall be equipped with gates as provided by law for cages; and Gates and prorided further, that where skips are used for other than sinking required purposes platforms for men to stand on when being hoisted or lowered shall be placed in said skip not less than four feet from top of same and that an overhead bar be provided for the men to hold to. In any shaft less than three hundred and fifty feet deep where no safety cage, safety crosshead or safety skip is used and where crosshead or crossheads are used, platforms for employees to ride upon in lowering and hoisting said employees shall be placed above said crosshead or crossheads. Any person or persons, company or companies, corporation or Penalties corporations or the managing agent of any person or persons, company or companies, corporation or corporations, violating the provisions of this section shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined in the sum of five hundred dollars, or imprisonment in the county jail for a term of six months, or by both such fine and imprison ment. CHAP. 268-An Act to amend an act entitled "An act supplemental to an act entitled 'An Act to provide revenue for the support of the government of the State of Nevada, and to repeal certain acts relating thereto,' approved March 23, 1891, and to all acts amendatory thereof, and to provide for a state license upon the business of disposing at retail or wholesale of spirituous, malt or vinous liquors in this state, and providing penalties for violation hereof," approved March 15, 1905. [Approved March 24, 1913] The People of the State of Nevada, represented in Senate and SECTION 1. Section three of the above-entitled act is hereby amended to read as follows: liquor Section 3. The several sheriffs of the respective counties of Retail state this state are hereby made the collectors of, and authorized and licenses, $100 required to issue and collect, said licenses, and shall, upon the per annum payment of one hundred ($100) dollars, issue a retail state license to any person, firm, company or corporation engaged in selling spirituous, malt or vinous liquors in quantities less than five gallons, and the word "Retail" shall be written in red ink across the face of such license; provided, that retail drug Drug stores stores shall not be required to pay more than twenty-five ($25) dollars per annum for such retail state liquor license. |