No. 6. DEPARTMENT OF AGRICULTURE. 141 



the payment of the tax unless receipts for the same are sealed and 

 countersigned by the Auditor General. 



Act May 6, 1887, section 9, (P. L., page 81). 



10. On assignment or transfer of stocks and loans subject to 

 tax, the same to be paid at time of transfer to register of wills of 

 county where transfer is made; otherwise, corporation permitting 

 the transfer, to be liable for the tax. 



Act May 6, 1887, section 10, (P. L., page 82). 



11. Where portions of legacies paid have to be refunded to pay 

 debts proven against an estate, after tax has been paid, a proper 

 proportion of said tax is to be refunded, if not paid into State 

 Treasury. 



Act May 6, 1887, section 11, (P. L., page 82). 



12. Registers of wills to appoint an appraiser to fix valuation 

 of estates subject to tax as often as occasion requires. Appraiser 

 to make a fair and conscionable appraisement, and to fix the cash 

 value of all annuities and life estates growing out of an estate, the 

 tax upon which shall be payable immediately. Persons dissatis- 

 fied with appraisement may appeal, within thirty days, to orphans' 

 court, on paying or giving security to pay costs and whatever tax 

 court fixes. Court to determine all questions of valuation and lis 



bility of estate for tax, with right of appeal to Supreme Court. 

 Act May 6, 1887, section 12, (P. L., page 82). 



13. Appraisers of estates not to take fees or rewards from execu 

 tors, administrators, legatees, next of kin or heirs; for so doing 

 registers of wills to dismiss them from service, and on conviction 

 for such offense they are to pay a fine not exceeding |500 and be 

 imprisoned not exceeding one year, either or both, at discretion 

 of court. 



Act May 6, 1887, section 13, (P. L., page 82). 



14. Registers of wills to record in book returns made by ap- 

 praisers, and may give certificates of payment of tax from such 

 record; and they are to furnish monthly statements of appraisements 

 to the Auditor General, and the Auditor General to record such 

 statements. Taxes remaining due and unpaid for one year to be 

 collected through proceedings in the orphans' court, on bill or 



petition of registers of wills to enforce payment. 

 Act May 6, 1887, section 14, (P. L., page 83). 



15. Orphans' court authorized to cite executors and administra- 

 tors of delinquent estates to file account, or cite executors, adminis- 

 trators or heirs to show cause why tax should not be paid. Notice 

 to be published when personal service cannot be had. If tax found 



