- — E 
 
 li'J . . 
 
 
 1 
 
 1 : - 1 
 
 i Kg 
 
 A 4 | 
 
 
 1921 i 
 
 | 
 
 
 -*. 
 
 ■' tit -* 
 
 r.*'35'i 
 
 *» ; N 
 
 *?>: 
 
 Jl 
 > 
 
 M 
 O 
 
 u 
 
 **<£-3 
 
 
 p*f* 
 
 $*3® 
 
(fortteU illtmtttrBttjj ffithrarg 
 
 3tlfara, Nfln fork 
 
 \4vscov\SA« Ta^vc XovmvHSSAO.vx. 
 
Cornell University Library 
 HJ5807.W5 A4 1921 
 
 The inheritance tax laws of Wisconsin: 
 
 olin 
 
 3 1924 030 223 402 
 
Cornell University 
 Library 
 
 The original of this book is in 
 the Cornell University Library. 
 
 There are no known copyright restrictions in 
 the United States on the use of the text. 
 
 http://www.archive.org/details/cu31924030223402 
 
THE 
 
 INHERITANCE TAX LAWS 
 
 OF WISCONSIN 
 
 WITH NOTES OF DECISIONS, 
 OPINIONS AND RULINGS 
 
 1921 
 
 Compiled Under Authority op the 
 WISCONSIN TAX COMMISSION 
 
 John Harrington 
 Inheritance Tax Counsel 
 
/\5|14U 
 
INTRODUCTORY 
 
 No compilation of the inheritance tax laws has been published 
 by this department since 1917. The legislature of 1919 enacted 
 only one amendment to the law, chapter 169, laws of that year. 
 This amendment merely modified the previous wording of sub- 
 section 5 of section 1087 — 11, (72.11 — (5) ) and was not of gen- 
 eral application, but only related to estates located partly within 
 . and partly without this state. 
 
 Since then, however, there has been additional legislation,- the 
 important matters being the renumbering of the chapter and sec- 
 tions of the statute applying to inheritance taxes, and chapter 568, 
 laws of 1921, providing increased rates. 
 
 In addition there have been several important decisions handed 
 down by the supreme court construing and clarifying several pro- 
 visions of the law. These cases are cited and summarized briefly 
 in the appendix. These several matters now render a new 
 pamphlet necessary for the convenience of the county courts and 
 ,the attorneys of the state, representatives of estates of nonresi- 
 dent decedents, and others interested in the law. 
 
 The pamphlets of 1913 and 1917 have received no criticism from 
 the courts or the bar, and have seemed entirely satisfactory in 
 form and contents; hence, it has seemed desirable to follow the 
 general plan of these pamphlets. An appendix is added, as here- 
 tofore, containing notes of the decisions of the supreme court and 
 of other courts, some rulings and opinions of this commission, and 
 other matters of information. 
 
 The amendments to the law enacted by the legislature of 1921 
 are as follows : 
 
 Chapter 7 is the enactment of a revisor's bill renumbering the 
 chapter and sections of the inheritance tax law. In the statutes 
 of 1917, the inheritance tax act was chapter 48b, and the sections 
 were numbered 1087- — 1 to 1087 — 24 inclusive. In the statutes 
 of 1919, this chapter was renumbered chapter 64ff, the section 
 numbers remaining unchanged. Chapter 7, laws of 1921, now re- 
 numbers the chapter to be "Chapter 72, Inheritance Tax Act;" 
 
4 INHERITANCE TAX LAWS OF WISCONSIN 
 
 and renumbers the sections to be 72.01 to 72.24 inclusive. A few 
 changes in the text are made to correspond with the renumbering 
 of the sections. 
 
 Chapter 407, laws of 1921, repeals subsection 8 of section 72.11," 
 formerly subsection 8 of section 1087 — 11, and makes no other 
 change in the law. The sole effect of this amendment is to permit 
 the tax commission to adjust the tax in non-resident estates where 
 death occurred prior to July 1, 1914, upon the same basis as cases 
 in which death occurred after that date. 
 
 The important amendment of 1921 is chapter 568, which sub- 
 stantially doubles the inheritance tax rates heretofore in force. 
 On account of its importance, it is quoted here in full. This act 
 was published July 20, 1921, and applies to all cases where death 
 occurs after that date. 
 
 CHAPTER 568, LAWS OF 1921. 
 
 Section 1. Subsection (4) of section 72.02 and subsection 
 (5) of section 72.03 of the statutes are repealed. 
 
 Section 2. Subsections (1), (2), (3), and (5) of section 
 72.02 and subsection (2) of section 72.04 of the statutes are 
 amended to read: (72.02) '(1) Where the person or persons 
 entitled to any beneficial interest in such property shall be the 
 husband, wife, lineal issue, lineal ancestor of the decedent or any 
 child adopted as such in conformity with the laws of this state, or 
 any child to whom such decedent for not less than ten years prior 
 to such transfer stood in the mutually acknowledged relation of a 
 parent, provided, however, such relationship began at or before 
 the child's fifteenth birthday, and was continuous for said ten 
 years thereafter, or any lineal issue of such adopted or mutually 
 acknowledged child, at the rate of two per centum of the clear 
 value of such interest in such property. 
 
 (2) Where the person or persons entitled to any beneficial 
 interest in such property shall be the brother or sister or a descen- 
 dant of a brother or sister of the decedent, a wife or widow of a 
 son, or the husband of a daughter of the decedent, at the rate of 
 four per centum of the clear value of such interest in such prop- 
 erty. 
 
INHERITANCE TAX LAWS OF WISCONSIN 5 
 
 (3) Where the person or persons entitled to any beneficial 
 interest in such property shall be the brother or sister of the father 
 or mother or a descendant of a brother or sister of the father or 
 motherof the decedent, at the rate of six per centum of the clear 
 value of such interest in such property. 
 
 (4) Where the person or persons entitled to any beneficial 
 interest in such property shall be in any other degree of collateral 
 consanguinity than is hereinbefore stated, or shall be a stranger 
 in blood to the decedent, or shall be a body politic or corporate, at 
 the rate of eight per centum of the clear value of such interest in 
 
 . such property. 
 
 (72.04) (2) Property of the clear value of twenty-five thou- 
 sand dollars transferred to the- widow of the decedent, and two 
 thousand dollars transferred to each of the other persons de- 
 scribed in the first subdivision of section 72-02 shall be exempt. 
 Such exemption to the widow shall include all her statutory and 
 other allowances. Any child of the decedent shall be entitled to 
 credit for so much of the tax paid by the widow as applied to any 
 property which shall thereafter be transferred by or from such 
 widow to any such child, provided the widow does not survive said 
 decedent to exceed ten years. 
 
 Section 3. This act shall take effect upon passage and pub- 
 lication. 
 
 The inheritance tax law was enacted originally in 1903, and 
 has been in force ever since, modified by numerous amendments. 
 Since that time the total expenses of government have increased 
 very greatly ; and the rates of taxation upon the general property 
 of the state have increased proportionately. Year by year the 
 public demands additional services, facilities and improvements 
 not thought of before. 
 
 It has doubtless seemed to the legislature that a part of this 
 necessary increase of expense should be borne by an increase of 
 the inheritance tax rates; and the rates were consequently in- 
 creased in a very moderate degree in 1917 (Chap. 320). The 
 present act increases the rates very materially. Attention may be 
 called here to the construction placed upon the law by the supreme 
 court, to the effect that transfers made in contemplation of death 
 are taxable at the rates in force at the date of death, and not at 
 the rates that may have been in force at the time of the transfer. 
 Estate of Stephenson, 171 Wis. 452. 
 
6 INHERITANCE TAX LAWS OP WISCONSIN 
 
 It is also well established by numerous decisions that a change 
 of rates established by the legislature affects only cases where 
 death occurs after the new rate takes effect. Estate of Stephen- 
 son. 
 
 The original inheritance tax act and the several amendments 
 thereto are as follows : 
 
 1903, Chapters 44 and 249 
 
 1905, Chapter 96 
 
 1907, Chapter 500 and section 36, chapter 660 
 
 1909, Chapters 38 and 504 
 
 1911, Chapters 450 and 530 
 
 1913, Chapters 627, 643, 763 and 773 
 
 1915, Chapters 253 and 498 
 
 1917, Chapters 115, 318, 319, 320, 321 and 322 
 
 1919, Chapter 169 
 
 1921, Chapters 7, 407 and 568 
 
 The cases decided by the supreme court involving questions re- 
 lating to the inheritance tax, and construing the law are as fol- 
 lows : 
 
 Black v. State, 113 Wis. 205 
 
 State ex rel. Pabst Brewing Co. v. Carpenter, 129 Wis. 
 
 180 
 Nunnemacher v. State, 129 Wis. 190 
 Seals v. State, 139 Wis. 544 
 State v. Pabst, 139 Wis. 561 
 State v. Bullen, 143 Wis. 512 
 State v. Thompson, 154 Wis. 320 
 State ex rel, Kempsmith v. Widule, 161 Wis. 389 
 Smith v. State, 161 Wis. 588 
 Montague v. State, 163 Wis. 58 
 State ex rel. Hickox v. Widule, 166 Wis. 113 
 Estate of Week, 169 Wis. 316 
 Estate of Ebeling, 169 Wis. 432 
 Estate of Stephenson, 171 Wis. 452 
 In re Matthews' Will, 182 N. W. Rep. 744 
 State v. Allis, 184 N. W. Rep. 381 
 
 The principal points decided in the above cases are outlined 
 briefly in the appendix. 
 
INHERITANCE TAX LAWS OP WISCONSIN 7 
 
 So that it may not be overlooked, we call especial attention 
 here to our comments (page 53) in the appendix, in relation to 
 the notice of hearing to determine the inheritance tax. The super- 
 vision of the inheritance tax imposed by statute upon this depart- 
 ment requires that the commission be furnished with intelligible 
 information concerning estates in which a tax is due; and the 
 notice required by law, with the information prescribed by the 
 commission (section 72.15) (2) cannot be omitted or waived. 
 It is doubtful whether the court has jurisdiction to determine the 
 tax in the absence of proof of such notice having been given. 
 
 Dated at Madison, Wisconsin, December 1, 1921. 
 
 WISCONSIN TAX COMMISSION, 
 
 By John Harrington, 
 Inheritance Tax Counsel. 
 
INHERITANCE TAX LAWS OF WISCONSIN 
 
 (Chapter 72 Wisconsin Statutes, Sections 72.01 to 72.24, inclusive, 
 1087—37, 1087—40, 3813a, 3818 and 3871m, Statutes of 1921.) 
 
 In force July 21, 1921. 
 
 Section 72.01. Subjects liable. A tax shall be and is here- 
 by imposed upon any transfer of property, real, personal or mixed, 
 or any interest therein, or income therefrom in trust or otherwise, 
 to any person, association or corporation, except county, town or 
 municipal corporations within the state, for strictly county, town, 
 or municipal purposes, and corporations of this state organized . 
 under its laws, or voluntary associations, organized solely for 
 religious, charitable or educational purposes, which shall use the 
 property so transferred exclusively for the purposes of their 
 organization, within the state, in the following cases, except as 
 hereinafter provided : 
 
 (Am, ch. 627, s. 1, 1913; ch. 498, 1915; ch. 321, 1917.) 
 
 (1) By a resident of state. When the transfer is by will or 
 by the. intestate laws of this state from any person dying pos- 
 sessed of the property while a resident of the state. . 
 
 (2) Nonresident's property within state. When a transfer 
 is by will or intestate law, of property within the state or with- 
 in its jurisdiction and the decedent was a nonresident of the state 
 at the time of his death. 
 
 (3) In contemplation of death. When the transfer is of 
 property made by a resident or by a nonresident when such non- 
 resident's property is within this state, or within its jurisdiction, 
 by deed, grant, bargain, sale or gift, made in contemplation of the 
 death of the grantor, vendor, or donor, or intended to take effect 
 in possession or enjoyment at or after such death. Every trans- 
 fer by deed, grant, bargain, -sale or gift, made within six years 
 prior to the death of the grantor, vendor or donor, of a material 
 part of his estate, or in the nature of a final disposition or distri- 
 
INHERITANCE TAX LAWS OF WISCONSIN 9 
 
 bution thereof, and without an adequate valuable consideration, 
 shall be construed to have been made in contemplation of death 
 within the meaning of this section. 
 (Am. ch. 643, s. 1, 1913.) 
 
 (4) When imposed. Such tax shall be imposed when any 
 such person or corporation becomes beneficially entitled, in pos- 
 session or expectancy, to any property or the income thereof, by 
 any such transfer whether made before or after the passage of 
 section 72.01 to 72.24; provided, that property or estates which 
 have vested in such persons or corporations before sections 72.01 
 to 72.24 shall take effect, shall not be subject to a tax; and pro- 
 vided, further, that contingent interests created by the will of any 
 person who died prior to the passage of sections 72.01 to 72.24 
 shall not be taxed. 
 
 (5) Transfer under power of appointment. Whenever any 
 person or corporation shall exercise a power of appointment de- 
 rived from any disposition of property, made either before or 
 after the passage of sections 72.01 to 72.24, inclusive, such appoint- 
 ment, when made, shall be deemed a transfer taxable under the 
 provisions of sections 72.01 to. 72.24, inclusive, in the same man- 
 ner as though the property to which such appointment relates be- 
 longed absolutely to the donee of such power, and had been be- 
 queathed or devised by such donee by will ; and whenever any per- 
 son or corporation possessing such a power of appointment so de- 
 rived shall omit or fail to exercise the same within the time pro- 
 vided therefor, in whole or in part, a transfer taxable under the 
 provisions of sections 72.01 to 72.24, inclusive, shall be deemed 
 to take place to the extent of such omission or failure, in the same 
 manner as though the persons or corporations thereby becoming 
 entitled to the possession or enjoyment of the property to which 
 such power related had succeeded thereto by a will of the donee 
 of the power failing to exercise such power, taking effect at the 
 time of such omission or failure. 
 
 (6) Joint estates. Whenever any property, real or person- 
 al, is held in the joint names of two or more persons, or as tenants 
 by the entirety, or is deposited in banks or other institutions or 
 depositaries in the joint names of two or more persons and 
 payable to either or the survivor, upon the death of one of such 
 
10 ■ INHERITANCE TAX LAWS OF WISCONSIN 
 
 persons the right of the surviving tenant by the entirety, joint 
 tenant or joint tenants, person or persons, to the immediate 
 ownership or possession and enjoyment of such property shall be 
 deemed a transfer of one-half or other proper fraction thereof 
 taxable under the provisions of this chapter in the same manner 
 as though the property to which such transfer relates belonged to 
 the tenants by the entirety, joint tenants or joint depositors as 
 tenants in common, and had been bequeathed or devised to the 
 surviving tenant by the entirety, joint tenant or joint tenants, per- 
 son or persons, by such deceased tenant by the entirety, joint 
 tenant or joint depositor, by will. 
 (Ch. 322, 1917.) 
 
 (7) Insurance part of estate. Insurance payable upon the 
 death of any person shall be deemed a part of his estate for the 
 purpose of the tax, and shall be taxable to the person or persons 
 entitled thereto. 
 
 (Ch. 253, 1915.) 
 
 (8) On clear market value. The tax so imposed shall be 
 upon the clear market value of such property at the rates here- 
 inafter prescribed and only upon the excess of the exemptions 
 hereinafter granted. 
 
 Section 72.02. Primary rates, where not in excess of 
 $25,000. When the property or any beneficial interest therein 
 passes by any such transfer where the amount of the property 
 shall exceed in value the exemption hereinafter specified, and 
 shall not exceed in value twenty-five thousand dollars the tax 
 hereby imposed shall be : 
 
 (Ch. 568, 1921.) 
 
 (1) Two per centum. Where the person or persons en- 
 titled to any beneficial interest in such property shall be the hus- 
 band, wife, lineal issue, lineal ancestor of the decedent or any 
 child adopted as such in conformity with the laws of this state, 
 or any child to whom such decedent for not less than ten years 
 prior to such transfer stood in the mutually acknowledged rela- 
 tion of a parent, provided, however, such relationship began at 
 or before the child's fifteenth birthday, and was continuous for 
 said ten years thereafter, or any lineal issue of such adopted or 
 
INHERITANCE TAX LAWS OP WISCONSIN 11 
 
 mutually acknowledged child, at the rate of two per centum of 
 the clear value of such interest in such property. 
 (Ch. 568, 1921.) 
 
 (2) Four per centum. Where the person or persons en- 
 titled to any beneficial interest in such property shall be the 
 brother or sister or a descendant of a brother or sister of the 
 decedent, a wife or widow of a son, or the husband of a daughter 
 of the decedent, at the rate of four per centum of the clear value 
 of such interest in such property. 
 
 (Ch. 568, 1921.) 
 
 (3) Six per centum. Where the person or persons entitled 
 to any beneficial interest in such property shall be the brother 
 or sister of the father or mother or a descendant of a brother 
 or sister of the father or mother of the decedent, at the rate of 
 six per centum of the clear value of such interest in such property. 
 
 (Ch. 568, 1921.) 
 
 (4) Eight per centum. Where the person or persons en- 
 titled to any beneficial interest in such property shall be in any 
 other degree of collateral consanguinity than is hereinbefore 
 stated, or shall be a stranger in blood to the decedent, or shall 
 be a body politic or corporate, at the rate of eight per centum 
 of the clear value of such interest in such property. 
 
 (Ch. 568, 1921.) 
 
 Section 72.03. Other rates ; where in excess of $25,000. The 
 foregoing rates in section 72.02 are for convenience termed the 
 primary rates. 
 
 When the amount of the clear value of such property or in- 
 terest exceeds twenty-five thousand dollars, the rates of tax upon 
 such excess shall be as follows : 
 
 (1) Rate where amount $25,000 to $50,000. Upon all in ex- 
 cess of twenty-five thousand dollars and up to fifty thousand 
 dollars two times the primary rates. 
 
 (Ch. 320, 1917.) 
 
 (2) Rate where amount $50,000 to $100,000. Upon all in 
 excess of fifty thousand dollars and up to one hundred thousand 
 dollars, three times the primary rates. 
 
 (Ch. 320, 1917.) 
 
12 INHERITANCE TAX LAWS OF WISCONSIN 
 
 (3) Rate where amount $100,000 to $500,000. Upon all in 
 excess of one hundred thousand dollars and up to five hundred 
 thousand dollars, four times the primary rates. 
 
 (Ch. 320, 1917.) 
 
 (4) Rate where amount over $500,000. Upon all in excess 
 of five hundred thousand dollars, five times the primary rates. 
 
 (Ch. 321, 1917.) 
 
 Section 72.04. Exemptions from first $25,000. The follow- 
 ing exemptions from the tax, to be taken out of the first twenty- 
 five thousand dollars, are hereby allowed. 
 
 (1) Transfers totally exempt. All property transferred to 
 municipal corporations within the state for strictly county, town 
 or municipal purposes, or to corporations of this state organized 
 under its laws solely for religious, charitable or educational pur- 
 poses, which shall use the property so transferred exclusively for 
 the purposes of their organization within the state shall be exempt. 
 
 (Ch. 321, 1917.) 
 
 (2) $25,000; $2,000 exempt, when. Property of the- clear 
 value of twenty-five thousand dollars transferred to the widow 
 of the decedent, and two thousand dollars transferred to each 
 of the other persons described in the first subdivision of section 
 72.02 shall be exempt. Such exemption to the widow shall in- 
 clude all her statutory and other allowances. Any child of the 
 decedent shall be entitled, to credit for so much of the tax paid 
 by the widow as applied to any property which shall thereafter 
 be transferred by or from such widow to any such child, pro- 
 vided the widow does not survive said decedent to exceed ten 
 years. 
 
 (Ch. 568, 1921.) 
 
 (3) $500 exempt, when. Property of the clear value of five 
 hundred dollars transferred to each of the persons described in 
 the second subdivision of section 72.02 shall be exempt. 
 
 (4) $250 exempt, when. Property of the clear value of two 
 hundred and fifty dollars transferred to each of the persons de- 
 scribed in the third subdivision of section 72.02 shall be exempt. 
 
INHERITANCE TAX LAWS OP WISCONSIN 13 
 
 (5) $150 exempt, when. Property of the clear value of one 
 hundred and fifty dollars transferred to each of the persons de- 
 scribed in the fourth subdivision of section 72.02 shall be exempt. 
 
 (6) $100 exempt, when. Property of the clear value of one 
 hundred dollars transferred to each of the persons and corpora- 
 tions described in the fifth subdivision of section 72.02 shall be 
 exempt.* 
 
 (7) Property without the state exempt, when. No tax shall 
 be imposed upon any tangible personal property of a resident 
 decedent when such property is located without this state, and 
 when the transfer of such property is subject to an inheritance 
 or transfer tax in the state where located and which tax has ac- 
 tually been paid, provided such property is not without this state 
 temporarily nor for the sole purpose of deposit or safekeeping; 
 and provided the laws of the state where such property is located 
 allow a like exemption in relation to such property left by a resi- 
 dent of that state and located in this state. 
 
 (Ch. 627, s. 2, 1913.) 
 
 Section 72.05. (1) Tax when due; lien; liability. All 
 taxes imposed by this act shall be due and payable at the time 
 of the transfer, except as hereinafter provided ; and every such 
 tax shall be and remain a lien upon the property transferred 
 until paid, and the person to whom the property is transferred 
 and the administrators, executors, and trustees of every estate 
 so transferred shall be personally liable for such tax until its 
 payment. 
 
 (Ch. 627, s. 4, 1913.) 
 
 i 
 (2) County treasurer's receipt. The tax shall be paid to 
 
 the treasurer of the county in which the county court is situated 
 
 having jurisdiction as herein provided; and said treasurer shall 
 
 make duplicate receipts of such payment, one of which he shall 
 
 immediately send to the state treasurer, whose duty it shall be to 
 
 charge the county treasurer so receiving the tax, with the amount 
 
 thereof, and the other receipt shall be delivered to the executor, 
 
 administrator, or trustee, whereupon it shall be a proper voucher 
 
 in the settlement of his accounts. 
 
 ♦Section 72.04 (6) is rendered obsolete by chapter 568, laws of 1921. 
 
14 INHERITANCE TAX LAWS OP WISCONSIN 
 
 (3) Final accounting on filing receipt. But no executor, 
 administrator, or trustee shall be entitled to a final accounting 
 of an estate, in settlement of which a tax is due under the provi- 
 sions of sections 72.01 to 72.24, unless he shall produce such 
 receipt (s) or a certified copy thereof or unless a bond shall have 
 been filed as prescribed by section 72.09. 
 
 Section 72.06. Discount; interest. If such tax is paid 
 within one year from the accruing thereof, a discount of five per 
 centum shall be allowed and deducted therefrom. If such tax 
 is not paid within eighteen months from the accruing thereof, in- 
 terest shall be charged and collected thereon at the rate of ten 
 per centum per annum from the time the tax accrued ; unless by 
 reason of claims made upon the estate, necessary litigation or 
 other unavoidable cause of delay, such tax shall not be determined 
 and paid as herein provided, in which case interest at the rate of 
 six per centum per annum shall be charged upon such tax from 
 the accrual thereof until the cause of such delay is removed, 
 after which ten per centum shall be charged. In all cases when 
 a bond shall be given under the provisions of section 72.09, in- 
 terest shall be charged at the rate of six per centum from the ac- 
 crual of the tax, until the date of payment thereof. 
 
 Section 72.07. Executors ; powers ; collection and payment. 
 
 Every executor, administrator, or trustee shall have full power 
 to sell so much of the property of the decedent as will enable 
 him to pay such tax in the same manner as he might be entitled 
 by law to do for the payment of the debts of the testator or in- 
 testate. Any such administrator, executor, or trustee, having in 
 charge or in trust any legacy or property for distribution, subject 
 to such tax, shall deduct the tax therefrom; and within thirty 
 days therefrom shall pay over the same to the county treasurer, 
 as herein provided. If such legacy or prdperty be not in money, 
 he shall collect the tax thereon upon the appraised value thereof, 
 from the person entitled thereto. He shall not deliver or be com- 
 pelled to deliver any specific legacy or property subject to tax 
 under sections 72.01 to 72.24, to any person until he shall have 
 collected the tax thereon. If any such legacy shall be charged 
 upon or payable out of real property, the heir or devisee shall 
 deduct such tax therefrom and pay it to the administrator, execu- 
 
INHERITANCE TAX LAWS OF WISCONSIN 15 
 
 tor, or trustee, and the tax shall remain a lien or charge on such 
 real property until paid, and the payment thereof shall be en- 
 forced by the executor, administrator, or trustee in the same man- 
 ner that payment of the legacy might be enforced, or by the dis- 
 trict attorney under section 72.16. If any such legacy shall be 
 given in money to any such person for a limited period, the ad- 
 ministrator, executor, or trustee shall retain the tax upon the 
 whole amount, but if it be not in money, he shall make applica- 
 tion to the court having jurisdiction of an accounting by him to 
 make an apportionment if the case require it, of the sum to be 
 paid into the hands of such legatees, and for such further order 
 relative thereto as the case may require. 
 
 Section 72.08. (1) Refunding tax. If any debt shall be 
 proved against the estate of the decedent after the payment .of 
 any legacy or distributive share thereof, from which any such 
 tax has been deducted, or upon which it has been paid by the 
 person entitled to such legacy or distributive share and such per- 
 son is required by the order of the county court having jurisdic- 
 tion thereof on notice to the state treasurer to refund the amount 
 of such debts or any part thereof, an equitable proportion of the 
 tax shall be repaid to such person by the executor, administrator, 
 trustee, or officer to whom said tax has been paid. 
 
 (2) How refund of tax made. When any amount of said 
 tax shall have been paid erroneously into the state treasury, it 
 shall be lawful for the state treasurer upon receiving a transcript 
 from the county court record showing the facts to refund the 
 amount of such erroneous or illegal payment to the executor, ad- 
 ministrator, trustee, person, or persons who have paid any such 
 tax in error, from the treasury; or the said state treasurer may 
 order, direct, and allow the treasurer of any county to refund 
 the amount of any illegal or erroneous payment of such tax out 
 of the funds in his hands or custody to the credit of such taxes, 
 and credit him with the same in his quarterly account rendered 
 to the state treasurer under this chapter. Provided, however, 
 that all applications for such refunding of erroneous taxes shall 
 be made within one year from the payment thereof, or within 
 one year after the reversal or modification of the order fixinp 
 such tax. 
 
16. INHERITANCE TAX LAWS OF WISCONSIN 
 
 (3) Advance payment of tax. Any person from whom any 
 such tax is or may be due may make an estimate of and pay the 
 same to the county treasurer, who shall receipt therefor, at any 
 time before the same is determined by the court, and shall there- 
 upon be entitled to any discount and be relieved from any in- 
 terest or penalty upon the amount so paid in the same manner 
 as if the tax were then determined. Any excess so paid shall 
 be refunded to the person so paying or entitled thereto by such 
 treasurer out of any inheritance tax money in his possession, or 
 by the state treasurer when the county treasurer is without such 
 money, upon filing with such treasurer a copy of the order fixing 
 such tax, and attached thereto a certificate of the judge stating 
 the amount of refund due. 
 
 (Ch. 627, s. 5, 1913.) 
 
 Section 72.09. Bond for payment of deferred tax. Any 
 
 beneficiary of any property chargeable with a tax under sections 
 72.01 to 72.24, and any executors, administrators and trustees 
 thereof, may elect, within eighteen months from the date of the 
 transfer thereof as herein provided, not to pay such tax until the 
 person or persons beneficially interested therein shall come into 
 the actual possession or enjoyment thereof. The person or per- 
 sons so electing shall give a bond to the state in a penalty of three 
 times the amount of any such tax, with such sureties as the county 
 court of the proper county may approve, conditioned for the 
 payment of such tax and interest thereon, at such time or period 
 as the person or persons beneficially interested therein may come 
 into the actual possession or enjoyment of such property, which 
 bond Shall be filed in the county court. Such bond must be exe- 
 cuted and filed and a full return of such property upon oath made 
 to the county court within one year from the date of such trans- 
 fer thereof as herein provided, and such bond must be renewed 
 every five years. 
 
 Section 72.10. Bequests to executors for services. If a 
 
 testator bequeaths property to one or more executors or trustees 
 in lieu of their commissions or allowances, or makes them his 
 legatees to an amount exceeding the commissions or allowances 
 prescribed by law for an executor or trustee, the excess in value 
 of the property so bequeathed, above the amount of commissions 
 or allowances prescribed by law in similar cases, shall be taxable 
 by sections 72.01 to 72.24; 
 
INHERITANCE TAX LAWS OP WISCONSIN 17 
 
 Section 72.11. (1) Transfer of stock by foreign executors. 
 
 If a foreign executor, administrator, or trustee shall assign or 
 transfer any stock or obligations in this state standing in the 
 name of a decedent or in trust for a decedent, liable to any such 
 tax, the tax shall be paid to the treasurer of the proper county 
 or the state treasurer on the transfer thereof. 
 
 (2) Nonresident decedent ; notice of transfer ; order of court. 
 
 No safe deposit company, bank, or other institution, person or 
 persons, holding securities or assets of a nonresident decedent, 
 nor any foreign or domestic corporation doing business within 
 this state in which a nonresident decedent held stock at his de- 
 cease, shall deliver or transfer the same to the executors, ad- 
 ministrators or legal representatives of said decedent, or upon 
 their order or request, unless notice of the time and place of 
 such intended transfer be served upon the tax commission and 
 public administrator at least ten days prior to the said transfer; 
 nor shall any such safe deposit company, bank, or other institu- 
 tion, person or persons, nor any foreign or domestic corporation, 
 deliver or transfer any securities or assets of the estate of a non- 
 resident decedent without retaining a sufficient portion or amount 
 thereof to pay any tax which may thereafter be assessed on ac- 
 count of the transfer of such securities or assets under the pro- 
 visions of the inheritance tax laws, without an order from the 
 proper court authorizing such transfer ; and it shall be lawful 
 for the tax commission or public administrator, personally or by 
 representative, to examine said securities or assets at any time 
 before such delivery or transfer. Failure to serve such notice 
 or to allow such examination or to retain a sufficient portion or 
 amount to pay such tax as herein provided, shall render said safe 
 deposit company, trust company, bank, or other institution, per- 
 son or persons, or such foreign or domestic corporation, liable 
 to the payment of the tax due upon said securities or assets in 
 pursuance of the provisions of the inheritance tax laws. The 
 tax commission may issue a certificate authorizing the transfer 
 of any. such stock, securities or assets whenever it appears to the 
 satisfaction of the commission that no tax is due thereon. 
 (Ch. 627, s. G, 1913.) 
 
 (3) Corporate property to be apportioned. Where stocks, 
 bonds, mortgages, or other securities of corporations organized 
 
18 INHERITANCE TAX LAWS OP WISCONSIN 
 
 under the laws of this state, or of foreign corporations owning 
 property or doing business in this state shall have been trans- 
 ferred by a nonresident decedent, the tax shall be upon such pro- 
 portion of the value thereof as the property of such corporation 
 in this state bears to the total property of the corporation issuing 
 such stocks, bonds, mortgages, or other securities. 
 (Ch. 763, s. 1, 1913.) 
 
 (4) Holding company; apportionment. If any stocks, 
 bonds, mortgages, or other securities of a holding company or 
 other corporation are based upon or represent in whole or in part 
 the value of any stocks, bonds, mortgages, or other securities of 
 a Wisconsin corporation or a corporation owning property in 
 this state, either directly or indirectly, the transfer of the stocks, 
 bonds, mortgages, or other securities of such holding company 
 or other corporation shall be subject to the inheritance tax in the 
 proportion which the Wisconsin property bears to the total prop- 
 erty represented by or subject to the total stocks, bonds, mort- 
 gages, or other securities of which those so transferred are a 
 part. 
 
 (Ch. 763, s. 1, 1913.) 
 
 (5) Debts, exemptions, etc., to be apportioned. Whenever 
 a tax may be due from the estate, or the beneficiaries therein, of 
 any resident or nonresident decedent upon the transfer of any 
 property, when the property or estate left by such decedent is 
 partly within and partly without this state, or upon any stocks, 
 bonds, mortgages, or other securities representing property or es- 
 tate partly within and partly without this state, any beneficiary 
 of such estate shall be entitled to deduct only a proportion of his 
 share of the debts, expenses of administration and of his Wis- 
 consin exemption, equal to the proportion which his interest in 
 the property within the state or within its jurisdiction bears to 
 his entire interest in such estate. 
 
 (Ch. 169, 1919.) 
 
 (6) Information to commission; retaining amount of tax. 
 The tax commission shall require such reports and information, 
 and shall make such orders, rules, and regulations as it may deem 
 necessary to enable the commission to secure the necessary in- 
 formation from corporations, domestic and foreign, and to ascer- 
 
INHERITANCE TAX LAWS OP WISCONSIN 19 
 
 tain the amount of and collect such tax ; and no holding company 
 or other corporation subject to the provisions of this section shall 
 deliver or transfer any such stocks, bonds, mortgages, or other 
 securities of a nonresident decedent based upon or representing 
 in whole or in part, directly or indirectly, the value of Wisconsin 
 property, or stocks, bonds, mortgages, or other securities of a 
 Wisconsin corporation or a corporation owning property in this 
 state, without retaining a sufficient portion or amount thereof to 
 pay any tax which may thereafter be assessed on account of 
 such transfer, except upon order of the proper court or a cer- 
 tificate of the tax commission. 
 (Ch. 763, s. 1, 1913.) 
 
 (7) Penalties. Any corporation or holding company violat- 
 ing the provisions of this section shall be liable' to the state for 
 the amount of the tax ; and for wilful violation of its provisions 
 shall forfeit its charter or its license to do business within this 
 state upon complaint of the tax commission, and conviction there- 
 under. 
 
 (Ch. 763, s. 1, 1913.) 
 
 Section 72.12. (1) County courts; jurisdiction. The coun- 
 ty court of every county of the state having jurisdiction to grant 
 letters testamentary or of administration upon the estate of a 
 decedent whose property is chargeable with any tax under the 
 inheritance tax laws, or to appoint a trustee of such estate or 
 any part thereof, or to give ancillary letters thereon, shall have 
 jurisdiction to hear and determine all questions arising under the 
 provisions of the inheritance tax laws, and to do any act in rela- 
 tion thereto authorized by law to be done by a county court in 
 other matters or proceedings coming within its jurisdiction ; and 
 if two or more county courts shall be entitled to exercise any 
 such jurisdiction, the county court first acquiring jurisdiction 
 hereunder, shall retain the same to the exclusion of every other 
 county court. 
 
 (2) Petition for ancillary letters; notice to public adminis- 
 trator. Every petition for ancillary letters testamentary or of 
 administration shall include the public administrator as a person 
 to be notified, and a true and correct statement of all the de- 
 cedent's property in this state with the value thereof ; upon pres- 
 
20 INHERITANCE TAX LAWS OP WISCONSIN 
 
 entation thereof the county court shall cause the order for hear- 
 ing to be served personally upon the public administrator; and 
 upon the hearing, the county court shall determine the amount 
 of the inheritance tax which may be or become due and the de- 
 cree awarding the letters may contain provisions for the payment 
 of such tax or the giving of security therefor. 
 
 (3) Nonresident estates; jurisdiction. The county court 
 and the judge thereof at the seat of government shall have juris- 
 diction to hear and determine all questions relating to the de- 
 termination and adjustment of inheritance taxes in the estates 
 of nonresident decedents in which a tax appears to be due, and 
 in which it does not otherwise appear necessary for regular ad- 
 ministration to be had therein. And in such estates the public 
 administrator may be appointed as special administrator for the 
 purposes of such adjustment. The county treasurer shall retain 
 for the use of the county out of all such taxes paid and accounted 
 for, only one per cent, and the balance, less the statutory ex- 
 penses of collection and adjustment as fixed by the court, shall 
 be paid into the state treasury ; provided, however, that the mini- 
 mum fee to which the county shall be entitled shall be three dol- 
 lars in each case and that in no case shall the maximum fee ex- 
 ceed one hundred dollars ; and the judge shall be paid two dol- 
 lars for each such case. 
 
 (Ch. 627, s. 8, 1913.) 
 
 Section 72.13. Special appraiser. The county court upon 
 the application of any interested party, including the tax com- 
 mission and public administrator, or upon its own motion, shall 
 as often as, and whenever occasion may require, appoint a com- 
 petent person as special appraiser to fix the fair market value 
 at the time of the transfer thereof of the property of persons 
 whose estate shall be subject to the payment of any tax imposed 
 by sections 72.01 to 72.24, inclusive. 
 
 (Ch. 627, s. 8, 1913.) 
 
 Section 72.14: Special appraiser; duties; powers; compen- 
 sation. Every such appraiser shall forthwith give notice by 
 mail to all persons known to have a claim or interest in the prop- 
 erty to be appraised, including the public administrator, and to 
 
INHERITANCE TAX LAWS OF WISCONSIN 21 
 
 such persons as the county court may by order direct, of the 
 time and place when he will appraise such property. He shall, 
 at such time and place, appraise the same at its fair market value, 
 as herein prescribed, and for that purpose the said appraiser is 
 authorized to issue subpoenas and to compel the attendance of 
 .witnesses before him and to take the evidence of such witnesses 
 under oath concerning such property and the value thereof ; and 
 he shall make report thereof and of such value in writing, to the 
 said county court, together with the depositions of the witnesses 
 examined, and such other facts in relation thereto and to the 
 said matter as the said county court may order or require. Every 
 appraiser shall be paid on the certificate of the county court at 
 the rate of three dollars per day for every day actually and 
 necessarily employed in such appraisal, and his actual and neces- 
 sary traveling expenses and the fees paid such witnesses, which 
 fees shall be the same as those now paid to witnesses subpoenaed 
 to attend in courts of record, by the county treasurer out of any 
 funds he may have in his hands on account of any tax imposed 
 under the provisions of sections 72.01 to 72.24. 
 
 Section 72.15. (1) Hearing by the court. The report of 
 the special appraiser shall be made in duplicate, and not less 
 than twenty days before the hearing thereon one of said dupli- 
 cates shall be filed in the office of the county court and the other 
 shall be mailed to the tax commission. At the time and place 
 of hearing the administration account the county court shall exam- 
 ine such report, and from the report and other proofs relating 
 to any such estate shall forthwith determine the cash value of 
 such estate and the amount of tax to which the same is liable; 
 or, the county court without appointing such appraiser may at 
 the time so fixed hear evidence and determine the cash value of 
 such estate and the amount of tax to which the same is liable. 
 
 (Ch. .627, s. 10, 1913.) 
 
 (2) Notice of hearing; how given. Notice of such hearing 
 to determine the inheritance tax shall be given in the same man- 
 lier and may be included in the notice of hearing the administra- 
 tion account as provided in section 3931, except where it is clearly 
 evident that no tax is due; and the hearing to determine such 
 tax shall be held at the same time and place as the hearing pro- 
 
22 INHERITANCE TAX LAWS OP WISCONSIN 
 
 vided in said section 3931 or at such other time as the court may 
 order. But notice in writing of such hearing shall be mailed to 
 the public administrator and to the tax commission not less than 
 twenty days before such hearing upon such blanks and contain- 
 ing such information as the tax commission may provide. 
 (Ch. 627, s. 10, 1913.) 
 
 (3) Third appraiser to represent county and state. If the 
 
 county court without appointing such special appraiser decide to 
 hear evidence as to the cash value of the estate for inheritance 
 tax purposes, the court may, at the time of the appointment of 
 the regular appraisers of the estate, or at any time thereafter, 
 on its own motion, or on motion of the public administrator, 
 designate an additional third appraiser to represent the county 
 and state, and such additional appraiser shall report the inven- 
 tory and appraisal of said property with the other appraisers; 
 or, in case of failure to agree, in a separate report, and be en- 
 titled to compensation of three dollars per day for each day neces- 
 sarily employed in such appraisal, and his mileage, which fees 
 shall be paid on the certificate of the county judge by the county 
 treasurer out of any of the state's inheritance tax funds he may 
 have in his possession. 
 (Ch. 627, s. 10, 1913.) 
 
 (4) Commissioner of insurance to value future estates, etc. 
 
 The commissioner of insurance shall, on application of any coun- 
 ty court or of the tax commission, determine the value of any 
 such future or contingent estates, income, or interests therein, 
 limited, contingent, dependent, or determinable upon the life or 
 lives of the person or persons in being upon the facts contained 
 in the county court's finding and determination and contained 
 in such special appraiser's report or upon the facts certify the 
 same to the county court, and his certificate shall be presumptive 
 evidence that the method of computation adopted therein is 
 correct. 
 
 (Ch. 627, s. 10, 1913.) 
 
 (5) Appraisal at clear market value; annuities, how com- 
 puted. Whenever a transfer of property is made upon which 
 there is, or in any contingency there may be, a tax imposed, 
 such property shall be appraised at its clear market value im- 
 
INHERITANCE TAX LAWS OP WISCONSIN 23 
 
 mediately upon the transfer or as soon thereafter as practicable. 
 The value of every future or limited estate, income, interest, or 
 annuity dependent upon any life or lives in being, shall be de- 
 termined 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 de- 
 termination of liabilities of life insurance companies, except that 
 the rate of interest for making such computation shall be five 
 per cent per annum. . The tax so determined shall be construed 
 to be upon the transfer of a proportion of the principal or corpus 
 of the estate equal to the present value of such future or limited 
 estate, income, interest, or annuity, and not upon any earnings 
 or income of said property produced after death, and such earn- 
 ings or income shall not be exempt from the income tax. Such 
 tax shall be due and payable forthwith. 
 (Ch. 318, 1917.) 
 
 (6) Contingent incumbrances. 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, no allowance shall be made in respect of any 
 contingent incumbrance thereon, nor in respect of any contin- 
 gency 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 in- 
 cumbrance taking effect as an actual burden upon the interest of 
 the beneficiary, or in the event of the abridgement, defeat, or 
 diminution of such estate or property or interest therein as afore- 
 said; a return shall be made to the person properly entitled thereto 
 of a proportionate amount of such tax in respect of the amount 
 or value of the incumbrance when taking effect or so much as 
 will reduce the same to the amount which would have been as- 
 sessed in respect to the actual duration or extent of the estate or 
 interest enjoyed. Such return of tax shall be made in the man- 
 ner provided in section 72.08. 
 
 (Ch. 627, s. 10, 1913.) 
 
 (7) Interest determinable by death. Where any property 
 shall, after the passage of sections 72.01 to 72.24, inclusive, be 
 transferred subject to any charge, estate, or interest determinable 
 by the death of any person or at any period ascertainable only 
 
24 INHERITANCE TAX LAWS OP WISCONSIN 
 
 by reference to death, the increase of benefit accruing to any 
 person or corporation upon the extinction or determination of 
 such charge, estate or interest shall be deemed a transfer of prop- 
 erty taxable under the provisions of sections 72.01 to 72.24, in- 
 clusive, in the same manner as though the person or corporation 
 beneficially entitled thereto had. then acquired such increase of 
 benefit from the person from whom the title to their respective 
 estates or interests is derived. 
 (Ch. 627, s. 10, 1913.) 
 
 (8) Tax payable forthwith on contingent estate. When 
 property is transferred in trust or otherwise, and the rights, in- 
 terests or estates of the transferees are dependent upon contin- 
 gencies or conditions whereby they may be wholly or in part cre- 
 ated, defeated, extended or abridged, a tax shall be imposed upon 
 such transfer at the lowest rate which, on the happening of any 
 of the said contingencies or conditions, would be possible under 
 the .provisions of sections 72.01 to 72.24, inclusive, and such tax 
 so imposed shall be due and payable forthwith out of the prop- 
 erty transferred; provided, however, that on the happening of 
 any contingency or condition whereby the said property or any 
 part thereof is transferred to a person or corporation, which 
 under the provisions of sections 72.01 to 72.24, inclusive, is re- 
 quired to pay a tax at a higher rate than the tax imposed, then 
 such transferee shall pay the difference between the tax imposed 
 and the tax at the higher rate, and the amount of such increased 
 tax shall be enforced arid collected as provided in sections 72.01 
 to 72.24, inclusive. 
 
 (Ch. 627, s. 10, 1913.) 
 
 (9) Postponed tax on undiminished value. Estates in ex- 
 pectancy which are contingent or defeasible, and in which pro- 
 ceedings for 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 clear value when the person 
 entitled thereto shall come into the beneficial enjoyment or posses- 
 sion thereof without diminution for or on account of any valua- 
 tion theretofore made of the particular estates for purposes of 
 taxation upon which said estates in expectancy may have been 
 limited. 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. 
 
 (Ch. 627, s. 10, 1913.) 
 
INHERITANCE TAX LAWS OF- "WISCONSIN 25 
 
 (10) Order determining tax; contents; notice. Upon the 
 determination by the county court of the value ^of any estate 
 which is taxable under the inheritance tax laws, and of the tax 
 to which it is liable, an order shall be entered by the court deter- 
 mining the same, which order shall include a statement of (a) 
 the date of death of the decedent, (b) the gross value of the real 
 and personal property of such estate, stating the principal items 
 thereof, (c) the deductions therefrom allowed by the court, (d) 
 the names and relationship of the persons entitled to receive the 
 same, with the amount received by each, (e) the rates and 
 amounts of inheritance tax for which each such person is liable, 
 and the total amount of tax to be paid, (f) a statement of the 
 amount of interest or penalty due, if any. Such order shall be 
 substantially in the form prescribed by the tax commission. A 
 copy of the same shall be delivered or mailed to the county treas- 
 urer, the state treasurer, and the tax commission, and no final 
 judgment shall be entered in such estates until due proof is filed 
 with the court that such copies have been so delivered or mailed. 
 
 (Ch. 627, s. 10, 1913.) 
 
 (11) Rehearing within sixty days. The attorney-general, 
 tax commission, public administrator, district attorney, or any 
 
 # person dissatisfied with the appraisement or assessment and de- 
 termination of such tax may apply for a rehearing thereof before 
 the county court within sixty days from the fixing, assessing, and 
 determination of the tax by the county court as herein provided 
 on filing a written notice which shall state the grounds of the 
 application for a rehearing. The rehearing shall be upon the 
 records, proceedings, and proofs had and taken on the hearing 
 as herein provided and a new trial shall not be had or granted 
 unless specially ordered by the county court. 
 (Ch. 627, s. 10, 1913.) 
 
 (12) Reappraisement in circuit court within two years. 
 
 Within two years after the entry of an order or decree of the 
 county court, determining the value of an estate and assessing 
 the tax thereon, the attorney-general may, if he believes that such 
 appraisal, assessment or determination has' been fraudulently, col- 
 lusively or erroneously made, make application to the circuit judge 
 of the judicial circuit in which the former owner of such estate 
 resided, for a reappraisal thereof. The circuit judge to whom 
 
26 INHERITANCE TAX LAWS OF WISCONSIN 
 
 such application is made may thereupon appoint a competent per- 
 son to reappraise such estate. Such appraiser shall possess the 
 powers, be subject to the duties, shall give the notice and receive 
 the compensation provided by sections 72.13 to 72.14. Such com- 
 pensation shall be payable by the county treasurer out of any 
 funds he may have on account of any tax imposed under the 
 provisions of sections 72.01 to 72.24, inclusive, upon the cer- 
 tificate of the circuit judge. The report of such appraiser shall 
 be filed in the circuit court, and thereafter the same proceedings 
 shall be taken and had by and before such circuit court as herein 
 provided to be taken and had by and before the county court. 
 The determination and assessment of such circuit court shall su- 
 persede the determination and assessment of the county court, 
 and shall be filed in the office of the state treasurer, and a certi- 
 fied copy transmitted to the county court of the proper county. 
 
 Section 72.16. Unpaid taxes ; proceedings to collect. If the 
 
 treasurer of any county, the public administrator, or the tax com- 
 mission, shall have reason to believe that any tax is due and un- 
 paid under sections 72.01 to 72.24, inclusive, after the refusal or 
 neglect of any person liable therefor to pay the same, he shall 
 notify the district attorney of the county in writing of such fail- 
 ure or neglect,, and such district attorney, if he have probable 
 cause to believe that such tax is due and unpaid, shall apply to 
 the county court for a citation citing the person liable to pay 
 such tax to appear before the court on the day specified, not more 
 than three months from the date of such citation, and show cause 
 why the tax should not be paid; or such citation may be granted 
 on the application of the public administrator or the tax commis- 
 sion. The judge of the county court upon such application and 
 whenever it shall appear to him that any such tax, accruing under 
 sections 72.01 to 72.24, inclusive, has not been paid as required 
 by law, shall issue such citation, and the service of such citation 
 and the time, manner and proof thereof, and the hearing and 
 determination thereof, shall conform as near as may be to the 
 provisions of the laws governing probate practice of this state, 
 and whenever it shall appear that any such tax is due and pay- 
 able, and the payment thereof cannot be enforced under the pro- 
 visions of sections 72.01 to 72.24, inclusive, in said county court, 
 the person or corporation from whom the same is due is hereby 
 
INHERITANCE TAX LAWS OF WISCONSIN 27 
 
 made liable to the county of the county court having jurisdiction 
 over such estate 1 or property for the amount of such tax, and it 
 shall be the duty of the district attorney of said county, in the 
 name of such county, to sue for and enforce the collection of 
 such tax, and it is made the duty of said district attorney to ap- 
 pear for and act on behalf of any county treasurer, who shall 
 be cited to appear before any county court under the provisions 
 of sections 72.01 to 72.24 inclusive. 
 (Ch. 627, s. 10, 1913.) 
 
 Section 72.17. (1) Special administration to determine tax. 
 When no application for administration of the estate of any de- 
 ceased person is made within sixty days after the demise of such 
 person, and such estate appears to come under the provisions of 
 the inheritance tax laws, or when administration has been com- 
 pleted without determining the tax, or when no tax is due, and 
 that fact has not been found by the court, or when any certificate 
 of heirship has been applied for or issued under section 2276a, 
 or when any foreign will has been recorded as provided in sec- 
 tion 2295, the public administrator of the proper county, or any 
 person interested in such estate, may make application for such 
 special or general administration as may be necessary for the 
 purpose of the adjustment and payment of such tax, if any, or 
 if no tax is due, for an order determining that fact. In cases 
 arising under this and the following subsection, the public ad- 
 ministrator, if appointed such special administrator, shall be en- 
 titled in the discretion of the court to the fees allowed by law 
 to administrators, or to other reasonable compensation, unless it 
 be found that no tax is due. 
 
 (Ch. 627, s. 12, 1913.) 
 
 (2) Where transfer made in contemplation of death. Where 
 it appears that the estate of a deceased person subject to the 
 inheritance tax laws was transferred in contemplation of the 
 death of the grantor without the adjustment and payment of the 
 inheritance taxes and no application for such adjustment is made 
 within sixty days after the demise of such grantor, the public 
 administrator of the proper county shall make application for and 
 shall be entitled to such general or special administration as may 
 be necessary for the purpose of the adjustment and payment of 
 
28 INHERITANCE TAX LAWS OP "WISCONSIN 
 
 the inheritance taxes provided by law and shall administer such 
 estate the same as other estates are administered as though such 
 estate had not been transferred by the grantor. 
 
 (3) Public administrator; duties; compensation. It shall be 
 the duty of the public administrator, under the general supervi- 
 sion of the tax commission and with the assistance of the district 
 attorney, when required by the tax commission or county judge, 
 to investigate the estates of deceased persons within his county 
 and to appear for and act in behalf of the county and state in 
 the county court in such estates as the court may in its discre- 
 tion deem necessary, and for such services the public administra- 
 tor shall be entitled to five per centum of the gross inheritance 
 tax as determined in each such estate, to be paid by the county 
 treasurer out of the inheritance tax funds upon an order of the 
 county judge, provided that the minimum fee for each such estate 
 shall not be less than three dollars, except that it shall not exceed 
 the amount of such tax, and the maximum fee not more than 
 twenty-five dollars; but in cases of unusual difficulty, in estates 
 of resident decedents, where the tax exceeds five hundred dollars, 
 the county judge may allow the public administrator such addi- 
 tional compensation as he may deem just and reasonable. 
 
 (Ch. 627, s. 13, 1913.) 
 
 (4) In counties of over 200,000 public administrator or as- 
 sistant district attorney. In counties containing a population 
 of over two hundred thousand, an assistant district attorney, com- 
 pensated as otherwise provided by law, may by order of the coun- 
 ty court be designated to take the place of and perform all the 
 duties of the public administrator relating to the inheritance tax 
 laws, except as provided in subsections (1) and (2) of this sec- 
 tion. Whenever the assistant district attorney is designated as 
 public administrator he shall receive the same fees as the public 
 administrator in other counties, provided, however, that all such 
 fees collected by him as public administrator shall be turned into 
 the county treasury. 
 
 Section 72.18. (1) Tax commission to supervise inheritance 
 
 tax. It shall be the duty of the tax commission to supervise 
 the administration of, and to investigate and cause to be investi- 
 
INHERITANCE TAX LAWS OF WISCONSIN 29 
 
 gated the administration of the inheritance tax laws, and such 
 particular estates to which the inheritance tax laws apply, 
 throughout the various counties of the state, and to cause to be 
 made and filed in its offices reports of such investigation together 
 with specific information and facts as to particular estates that 
 may~seem to require especial consideration and attention by the 
 legal department of the state. 
 (Ch. 627, 3. 13, 1913.) 
 
 (2) Inheritance tax counsel; duties. Under its general au- 
 thority as set forth in section 73.02, the commission shall appoint 
 an inheritance tax counsel who shall have charge of the inherit- 
 ance tax work under the supervision of the tax commission, and 
 who shall be provided with such further assistance from time to 
 time from the regular force of the tax commission office as may 
 be necessary and expedient. Such inheritance tax counsel shall 
 devote his time to the work of inheritance tax investigations, and 
 he shall personally make such investigations at the different coun- 
 ty courts from time to time, as deemed advisable. He shall coun- 
 sel and assist public administrators and shall appear in the county 
 courts of the state when requested by the county judge or public 
 administrator. He shall file with the commission triplicate re- 
 ports on the first day of January, April, July and October, each 
 year, together with such additional triplicate reports of particular 
 estates from time to time as seem to require the special attention 
 of the legal department. One copy of such reports shall be filed 
 with the commission, one copy shall be submitted to the attorney- 
 general by the commission with such recommendation thereon 
 as it may deem advisable for the due administration of the in- 
 heritance tax laws, and one copy may in the discretion of the 
 commission be submitted by it to the county judge or public ad- 
 ministrator of the county reported on with such recommendation 
 as the commission may deem wise and expedient. 
 
 (Ch. 627, s. 13, 1913.) 
 
 (3) Powers and duties of commission and counsel. The 
 
 commission and its inheritance tax counsel, in the conduct of 
 inheritance tax affairs, shall have the same and similar powers 
 and authority for gathering information and making investiga- 
 tions as is conferred by law on the commission in the perform- 
 ance of its other duties. The commission shall biennially report 
 
30 INHERITANCE TAX LAWS OF WISCONSIN 
 
 to the legislature at the opening of the sessions the general result 
 of its labors and investigations in inheritance tax matters during 
 the previous 'biennial period, together with specific reports of the 
 several- counties where the administration of the inheritance tax 
 laws has been lax and unsatisfactory, with such recommendations 
 for action thereon by the legislature as may be deemed advisable 
 and proper. 
 
 (Ch. 627, s. 13, 1913.) 
 
 (4) Powers and duties in nonresident estates. The com- 
 mission and its inheritance tax counsel shall also gather infor- 
 mation and make investigations and reports concerning the es- 
 tates of nonresident decedents within the provisions of the in- 
 heritance tax laws, and shall especially investigate the probate 
 and other records for such probable estates without the state and 
 report thereon from time to time to the legal department of the 
 state and to the public administrator of the proper county court 
 for appropriate legal action. 
 
 (Ch. 627, s. 13, 1913.) 
 
 (5) Duty of legal department. It shall be the duty of the 
 legal department of the state to carry out and enforce the recom- 
 mendations and directions of the tax commission in all matters 
 pertaining to the conduct of inheritance tax affairs ; and in every 
 estate in which the amount of inheritance tax collectible shall 
 exceed or probably exceed the sum of one thousand dollars, there 
 shall be no compounding, composition, or settlement of the taxes 
 under the authority conferred by section 72.21, or otherwise, until 
 the tax commission or its inheritance tax counsel shall have in- 
 vestigated such estate and made a report thereon, nor until the 
 commission consents to such compounding, compromise, or set- 
 tlement. 
 
 (6) The inheritance tax counsel herein provided for shall be in 
 the exempt class of the civil service. 
 
 (7) Forms and blanks. The tax commission shall prescribe 
 such forms and prepare such blanks as may he necessary in in- 
 heritance tax proceedings in the county courts of the state; and 
 such blanks shall be printed at the expense of the state and fur- 
 nished to the county courts upon the request of the judge or clerk. 
 
 (Ch. 627, s. 14, 1913.) 
 
INHERITANCE TAX LAWS OF WISCONSIN 31 
 
 Section 72.19. Quarterly reports of county treasurer; tax 
 to be paid to state. Each county treasurer shall make a report 
 under oath, to the state treasurer, on and prior to the 5th day 
 of January, April, July, and October of each year, of all taxes 
 received by him under the inheritance tax laws, up to the first 
 day of each of said months, stating for what estate and by whom 
 and when paid. The form of such report may be prescribed by 
 the state treasurer. He shall at the same time pay the state 
 treasurer all the taxes received by him under, the inheritance tax 
 laws and not previously paid into the state treasury, and for all 
 such taxes collected by him and not paid into the state treasury 
 within five days from the times herein required, he shall pay in- 
 terest at the rate of ten per centum per annum. 
 
 (Ch. 115, 1917.) 
 
 Section 72.20. Amount to be retained by county. The 
 
 county treasurer shall retain for the use of the county, out of all 
 taxes paid and accounted for by him each year under sections 
 72.01 to 72.24 seven and one-half per cent on all sums so col- 
 lected by or paid to said treasurer. 
 
 Section 72.21. Composition and compromise. The public 
 administrator with the consent of the tax commission, expressed 
 in writing, is authorized to enter into an agreement with the 
 executor, administrator, or trustee of any estate therein situate, 
 in which remainders or expectant estates have been of such a 
 nature or so disposed and circumstanced that the taxes therein 
 were held not presently payable or where the interests of the 
 legatees or devisees are not ascertainable under the provisions of 
 sections 72.01 to 72.24, or whenever a tax is claimed on account 
 of the transfer of any property of a nonresident decedent, and 
 to compound such taxes upon such terms as may be deemed equit- 
 able and expedient and to grant discharges to said executors, ad- 
 ministrators, or trustees upon the payment of the taxes provided 
 for in such composition, provided, however, that no such com- 
 position, shall be conclusive in favor of said executors, adminis- 
 trators, or trustees, as against the interests of such cestui que 
 trust as may possess either present rights of enjoyment or fixed, 
 absolute, or indefeasible rights of future enjoyment, or of such 
 as would possess such rights in the event of the immediate ter- 
 mination of particular estates, unless they consent thereto either 
 

 32 INHERITANCE TAX LAWS OF WISCONSIN 
 
 personally when competent or by guardian. Composition or set- 
 tlement made or affected under the provisions of this section shall 
 be executed in triplicate and one copy shall be filed in the office 
 of the state treasurer; one copy in the office of the judge of the 
 county court in which the tax was paid; and one copy to be de- 
 livered to the executors, administrators, or trustees, who shall 
 be parties thereto. 
 (Ch. 627, s. 15, 1913.) 
 
 Section 72.22. Receipts; copies; recording. Any person 
 shall, upon the payment of the sum of. fifty cents, be entitled to 
 a receipt from the county treasurer of any county, or the state 
 treasurer, or at his option to a copy of a receipt that may have 
 been given by such county treasurer or state treasurer for the 
 payment of any tax under sections 72.01 to 72.24, under the offi- 
 cial seal of such county treasurer, or state treasurer, which receipt 
 shall designate upon whose estate such tax shall have been paid, 
 by whom, and whether in full of such tax. Such receipt may 
 be recorded in the office of the register of deeds of the county 
 in which such estate is situate in a book to be kept by him for 
 that purpose, which shall be labeled "transfer tax." 
 
 Section 72.23. Tax paid to state; how applied. All taxes 
 levied and collected under sections 72.01 to 72.24, less any ex- 
 penses of collection, the percentage to be retained by the county, 
 and the deduction authorized under this act, shall be paid into 
 the treasury, of the state for the use of the state, and shall be ap- 
 plicable to the expenses of the state government and to such other 
 purposes as the legislature may by law direct. 
 
 ' Section 72.24. Definitions. The word "estate" and "prop- 
 erty" as used in sections 72.01 to 72.24 shall be taken to mean 
 the real and personal property or interest therein of the testator, 
 intestate, grantor, bargainor, vendor, or donor passing or trans- 
 ferred to individual legatees, devisees, heirs, next of kin, grantees, 
 donees, vendees, or successors, and shall include all personal prop- 
 erty within or without the state. The word "transfer" as used 
 in sections 72.01 to 72.24 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, be- 
 quest, grant, deed, bargain, sale, gift, or appointment in the man- 
 
INHERITANCE TAX LAWS OP WISCONSIN 33 
 
 ner herein prescribed. The word "decedent" as used in sections 
 72.01 to 72.24 shall include the testator, intestate, grantor, bar- 
 gainor, vendor, or donor. The words "county treasurer," "pub- 
 lic administrator" and "district attorney" as used in sections 72.01 
 to 72.24 shall be taken to mean the treasurer, public administrator 
 and district attorney of the county of the county court having 
 jurisdiction as provided in section 72.12. 
 
 Powers of tax commission to appoint and fix compensation. 
 
 Section 1087 — 37 in part. The commission may employ such 
 other persons as experts and assistants as may be necessary to 
 perform the duties that may be required of the commission and 
 fix their compensation. 
 
 Hearings by tax commission; witnesses; contempt, etc. 
 
 Section 1087—40. Oaths to witnesses in any matter under the 
 investigation or consideration of the commission may be adminis- 
 tered by the secretary of the commission or by any member there- 
 of. In case any witness shall fail to obey any summons to appear 
 before said commission or shall refuse to testify or answer any 
 material questions or to produce records, books, papers, or docu- 
 ments when required so to do, such failure or refusal shall be 
 reported to the attorney-general, who shall thereupon institute 
 proceedings in the proper circuit court to compel obedience to 
 any summons or order of the commission or to punish witnesses 
 for any such neglect or refusal. Any person who shall testify 
 falsely in any material matter under the consideration of- the 
 commission shall be guilty of and punished for perjury. In the 
 discretion of the commission, officers who serve summons or sub- 
 poenas, and witnesses attending, shall receive like compensation 
 as officers and witnesses in the circuit court. 
 
 Special administrators to discharge records undischarged by 
 decedents, etc. Section 3813a. Whenever it shall appear, by 
 affidavit or verified petition to the county court that an inhabi- 
 tant of such county has died, leaving no debts unpaid or that his 
 estate has been fully settled and the executor or administrator 
 thereof has been discharged, and that any mortgage or judgment 
 in favor of such deceased person remains undischarged of record 
 or any other act remains unperformed on the part of such pet- 
 
34 INHERITANCE TAX LAWS OF WISCONSIN 
 
 son the performance of which affects or is of importance to pe- 
 titioner or any other person the court may appoint a special ad- 
 ministrator for the purpose of releasing and discharging such 
 mortgage or judgment of record or performing such other acts 
 as may be deemed necessary in the premises. Upon the pres- 
 entation of such petition or affidavit the court shall determine 
 whether notice of the hearing thereon shall be given, and if such 
 notice is ordered the order shall direct the manner and time of 
 giving the same. If the court shall deem notice of such hearing 
 unnecessary it may proceed to hear the matter without notice. 
 If the court shall appoint a special administrator it shall in all 
 cases, where money or property may come into his hands, require 
 him to give a bond to the judge of said court in such sum, with 
 such conditions and with such surety or sureties as said court 
 shall direct. The order appointing such administrator shall re- 
 quire him to make to said court, without delay, a full report of 
 his acts as such. Upon the filing of such report such further 
 proceedings shall be had and such further order made in said 
 matter by said court as it shall deem necessary. Such special 
 administrator shall exercise no powers except those specifically 
 granted by the order of said court. When he shall have fully 
 performed the act or acts mentioned in the order appointing him 
 his powers as such shall cease. The court may at any time re- 
 quire the administrator to make a report of his acts as such or 
 revoke and vacate his appointment whenever it shall deem best. 
 (Ch. 627, s. 15, 1913.) 
 
 Public administrators; appointment, oath, bond, etc. Sec- 
 tion 3818. The county court of each of the counties in this 
 state shall appoint some suitable person who when hereafter ap- 
 pointed shall be an attorney, when available, to be known as the 
 public administrator, who shall, before entering upon the duties 
 of such trust, be sworn to a faithful discharge thereof and shall 
 give bond, with sufficient sureties, to the judge of said court, in 
 a sum not less than one thousand dollars, with conditions sub- 
 stantially like the conditions of other administrators' bonds and 
 that he will faithfully perform his duties provided by law ; which 
 bond shall be approved by the county court and with the oath 
 filed and recorded therein. Additional bonds may be required 
 by the court in its discretion. The expense of surety upon such 
 
INHERITANCE TAX LAWS OP WISCONSIN 35 
 
 bonds shall be paid by the county treasurer out of any inheritance 
 tax funds in his hands belonging to the state, on the order of the 
 county judge. The term of such public administrator shall con- 
 tinue until terminated by the appointment of his successor by 
 the county court at its discretion. 
 (Ch. 627, s. 15, 1913.) 
 
 Computations of life estates, annuities, etc. ; American table, 
 rate 5%. Section 3871a. The present value of every estate, 
 annuity, or interest of beneficiaries for all purposes in every es- 
 tate and in all courts, shall be computed in accordance with the 
 American experience table of mortality, and interest at the rate 
 of five per cent per annum. The commissioner of insurance 
 shall compute the present value of the estates or interests of the 
 several beneficiaries when the necessary statement of facts is sub- 
 mitted to him upon request or order of any court or judge having 
 jurisdiction. The said statement of facts shall be submitted to 
 said commissioner of insurance in such form as he may prescribe. 
 Provided, however, that when it is impracticable to use the Amer- 
 ican, experience table of mortality, the commissioner of insurance 
 may use the Northampton table. In all cases the sum of the 
 present value of the several parts, estates, or interests of the 
 several beneficiaries shall equal the net value of the entire estate. 
 
 The commissioner of insurance shall cause to be printed au- 
 thorized annuity tables based on the American experience table 
 of mortality, and five per cent interest, together with instructions 
 for their use in accordance with the foregoing provisions and shall 
 furnish copies thereof to any judge making application therefor. 
 
 Computations of life estates, annuities, etc. Section 3871m. 
 The present value of any estate, annuity or interest of beneficiary 
 may be computed on the basis of the American Experience Table 
 of Mortality with Craig's Extension below age ten, and interest 
 at five per cent per annum- The Northampton Table of Mor- 
 tality and interest at the aforesaid rate may be used where it is 
 impracticable to use the aforesaid basis. Any court or judge 
 by whom any such present value is to be determined may trans- 
 mit to the commissioner of insurance such statement of the facts 
 as he may require, and said commissioner shall thereupon make 
 the necessary computation and certify same without charge. 
 
 (Ch. 596, s. 2, 1931.) 
 
36 INHERITANCE TAX LAWS OF WISCONSIN 
 
 TABLE FOR CALCULATING VALUE OF LIFE ESTATES. 
 
 The following table gives the expectation of life based on the 
 death rate as shown by the American experience table of mor- 
 tality, with Craig's extension below age ten, as adopted by sec- 
 tions 1950f and 3871m (chapter 596, 1913) ; also the present 
 value, on the basis of said table and interest at 5%, of an annuity 
 of one dollar, beginning at the ages specified and payable each 
 year during life. The following rule for computing the value of 
 an annuity for a single life is submitted by the Commissioner of 
 Insurance. 
 
 To ascertain the present value of the annual income from a 
 specified principal sum during the lifetime of a person, find the 
 annual income by calculating interest on the principal at 5% per 
 annum, and then multiply this annual income by the present value 
 of one dollar as given in the table opposite the person's present 
 age. The result is the present value of the interest of such per- 
 son in the sum specified. 
 
 Example. Suppose a widow's age is thirty-seven, and she 
 is entitled to a life interest in real estate worth $3,000. Five per 
 cent interest on this amount is $150. The present value of one 
 dollar per year for life at the age 37 is $14,191. Therefore the 
 present value of $150 per year would be 150 times $14,191 or 
 $2,128.65. 
 
 If the widow is entitled to a dower interest only, then one-third 
 of the value is taken, and computation made in the same way. 
 
 To find the 'present value of a remainder, deduct the present 
 value of the annuity as determined above from the net value of 
 the estate. Thus, if the value of the estate is $3,000, and the 
 present value of the annuity is $2,128.65, the remainder would 
 be worth $871.35. 
 
 Other calculations will be made by the Commissioner of Insur- 
 ance on request of the county judge. 
 
INHERITANCE TAX LAWS OP WISCONSIN 
 
 37 
 
 (The expectation of life is given only as a matter of informa- 
 tion, and the present value column should be used for calcula- 
 tions.) 
 
 Age. 
 
 0. 
 
 1- 
 
 2. 
 
 3. 
 
 4. 
 
 5. 
 
 6. 
 
 7. 
 
 8- 
 
 9_ 
 10. 
 11. 
 12. 
 13. 
 14- 
 15- 
 16. 
 17. 
 18. 
 19. 
 20. 
 21- 
 22- 
 23- 
 24- 
 25. 
 26- 
 27- 
 28- 
 29_ 
 30- 
 31. 
 32. 
 33- 
 34. 
 35. 
 36. 
 37.. 
 38_. 
 39_. 
 40-. 
 41-. 
 42-. 
 43.. 
 44.. 
 45.. 
 46_ 
 47-. 
 
 Expecta- 
 tion of life 
 in years. 
 
 41.45 
 47.94 
 50.16 
 50.91 
 51.23 
 51.13 
 50.83 
 50.41 
 49.90 
 49.33 
 48.72 
 48.09 
 47.45 
 46.80 
 46.16 
 45.51 
 44.85 
 44.19 
 43.53 
 42.87 
 42.20 
 41.53 
 40.85 
 40.17 
 39.49 
 38.81 
 38.12 
 37.43 
 36.73 
 36.03 
 35.33 
 34.63 
 33.92 
 33.21 
 32.50 
 31.78 
 31.07 
 30.35 
 29.63 
 28.90 
 28.18 
 27.45 
 26.72 
 25.99 
 25.27 
 24.54 
 23.81 
 23.08 
 
 Present 
 value of $1 
 per annum. 
 
 512.818 
 14.922 
 15.731 
 16.125 
 16.346 
 16.472 
 16.535 
 16.561 
 16.560 
 16.540 
 16.505 
 16.461 
 16.415 
 16.366 
 16.316 
 16.263 
 
 . 16.207 
 16.149 
 16.088 
 16.024 
 15.957 
 15.886 
 15.813 
 15.736 
 15.655 
 15.570 
 15.482 
 15.389 
 15.292 
 15.191 
 15.084 
 14.973 
 14.857 
 14.735 
 14.608 
 14.475 
 14.336 
 14.191 
 14.039 
 13.881 
 13.716 
 13.544 
 13.365 
 13.179 
 12.985 
 12.783 
 12.574 
 12.357 
 
 Age. 
 
 48. 
 49. 
 50. 
 51. 
 52. 
 53. 
 54. 
 55 
 56. 
 57. 
 58. 
 59. 
 60 
 61 
 62 
 63 
 64 
 65 
 66 
 67. 
 68. 
 69 
 70. 
 71. 
 72. 
 73. 
 74. 
 75. 
 76. 
 77. 
 78. 
 79. 
 80. 
 81. 
 82. 
 83. 
 84. 
 85. 
 86. 
 87. 
 88. 
 89. 
 90. 
 91. 
 92. 
 93. 
 94. 
 95. 
 
 Expecta- 
 tion of life 
 in years. 
 
 22.35 
 
 21.63 
 
 20.91 
 
 20.20 
 
 19.49 
 
 18.79 
 
 18.09 
 
 17.40 
 
 16.72 
 
 16.05 
 
 15.39 
 
 14.74 
 
 14.10 
 
 13.47 
 
 12.86 
 
 12.26 
 
 11.67 
 
 11.10 
 
 10.54 
 
 10.00 
 
 9.47 
 
 8.97 
 
 8.48 
 
 8.00 
 
 7.55 
 
 7.11 
 
 6.68 
 
 6.27 
 
 5.88 
 
 5.49 
 
 5.11 
 
 4.75 
 
 4.39 
 
 4.05 
 
 3.71 
 
 3.39 
 
 3.08 
 
 2.77 
 
 2.47 
 
 2.18 
 
 1.91 
 
 1.66 
 
 1.42 
 
 1.19 
 
 .98 
 
 .80 
 
 .64 
 
 .50 
 
 Present 
 value of $1 
 per annum. 
 
 $12,133 
 
 11.901 
 
 11.662 
 
 11.416 
 
 11.164 
 
 10.905 
 
 10.640 
 
 10.370 
 
 10.095 
 9.8145 
 9.5299 
 9.2413 
 8.9493 
 8.6545 
 8.3574 
 8.0588 
 7.7590 
 7.4588 
 7.1592 
 6.8607 
 6.5642 
 6.2705 
 5.9801 
 5.6942 
 5.4129 
 5.1359 
 4.8628 
 4.5926 
 4.3248 
 4.0586 
 3.7939 . 
 3.5311, 
 3.2702 
 3.0135 . 
 2.7606 
 2.5105 
 2.2607 
 2.0098 
 1.7606 
 1.5175 
 1.2861 
 1.0670 
 0.85453 
 0.64497 
 0.44851 
 0.28761 
 0.13605 
 
38 
 
 INHERITANCE TAX LAWS OP WISCONSIN 
 
 On 
 ' W 
 
 X 
 
 l-H 
 
 Q 
 
 w 
 ft 
 ft 
 < 
 
 
 o 
 
 
 
 
 
 
 
 cu'-i 
 
 
 ^ 
 
 
 
 
 
 t*S 
 
 re 
 
 "# 
 
 c-. 
 
 CM 
 
 "O 
 
 
 OS 
 
 
 
 
 *""' 
 
 ^H 
 
 
 €«■ 
 
 - 
 
 
 
 
 
 
 o o 
 
 
 
 
 
 
 
 o o 
 
 
 
 
 
 
 
 o\go 
 
 ^ 
 
 --4 
 
 :£' 
 
 
 ^ 
 
 
 CM 
 
 CO 
 
 r~ 
 
 O 
 
 T— ( 
 
 CM 
 
 r-1 
 
 
 T-H *0 
 
 
 
 
 
 
 
 €«■ IV3- 
 
 
 
 
 
 
 
 lol 
 
 CM 
 
 co 
 
 CO 
 
 00 
 
 o 
 
 
 
 
 
 
 
 tH 
 
 
 O CD 
 
 
 
 
 
 
 
 O O 
 ° 
 
 5? 
 
 a? 
 
 ^ 
 
 
 ^ 
 
 
 lo-pd 
 
 t— 1 
 
 CM 
 
 ■* 
 
 o 
 
 t~ 
 
 
 CM lO 
 
 
 
 
 
 
 
 6& 99- 
 
 
 
 
 
 
 
 ,o 
 
 
 
 
 
 
 
 -Wo 
 
 
 
 
 
 
 
 mo 
 
 
 J=> 
 
 
 
 
 
 .Sio 
 
 1 i— 1 
 
 i— 1 
 
 CO 
 
 ■* 
 
 lO 
 
 
 
 
 
 
 
 
 
 
 3 1 
 
 O l 
 
 i* i 
 
 o 1 
 
 "2 ! 
 
 •O g 1 ! 
 
 -wg ! 
 
 « a I 
 
 , _ 3 i 
 
 C3 1 
 
 © ! 
 
 
 
 
 
 
 o X 
 
 53 t-i 
 
 
 
 O i 
 
 £ ! 
 
 
 "o ' 
 
 
 
 a ! 
 
 Jh l 
 
 2« ! 
 
 O h 
 
 o 
 
 
 
 
 O I 
 
 O 1 
 
 o ! 
 
 
 CO 
 
 a 
 
 
 o> ' 
 
 
 ■Q 1 
 
 
 o 
 ft 
 
 a 
 
 a 
 
 03 
 
 ' CO 
 
 o 
 ■Og 
 -pCM 
 
 »«► 
 
 o - 
 
 
 a s 
 'O-a ! 
 
 5^ 
 
 a j 
 
 CD 1 
 
 M 
 
 a 
 a ! 
 
 H 1 
 
 -wo 
 
 coo 
 
 1-1 
 
 03)»- 
 
 
 J-IW 
 o o 
 
 to ■- 
 
 CD O 
 OO 
 
 pq 
 
 "5a fl 
 O 
 
 ^a 
 
 03 o ! 
 
 hO 1 
 £S - 
 
 u 2o 
 
 
 _C3 
 'o 
 
 o 
 
 a 
 ffl 
 
 03o 
 
 H 
 i— IS©- 
 53 
 
 a? s,T 
 SO 
 
 3 
 
 CD > 
 1= p 
 CO - 
 
 co H 
 — o 
 
 .9 9 
 
 r^ O. 
 
 5* 
 
 •1-1 s 
 
 -w sm 
 
 a a 
 ■5 « 
 
 §«w 
 « O 
 
 CO 
 CD^ 
 
 so a 
 
 03 
 
 58 1 
 
 O h i 
 
 ^° ! 
 
 £ tH 1 
 
 03-»-s l 
 
 grandlath 
 or sister c 
 Exemption 
 
 ft 
 
 " as 
 
 a w 
 
 03 
 
 
 o 
 ft 
 2 
 
 CO 
 
 a 
 © 
 
 . <H 03 ! 
 
 cu"- 1 ! 
 •a 2 ' 
 
 •h^ ! 
 
 °° i 
 
 * &1 ! 
 
 ber of the 
 e brother 
 decedent. 
 
 9-w 
 
 ca O 
 
 
 -4J 
 
 03 
 
 
 CD CO 
 
 -w 3 
 
 •Sis 
 
 00 n 
 
 ■j_j ■■-■ i 
 •3$ ! 
 m- S ! 
 
 u . 
 
 co.G „ 
 
 •pH+3 CD 
 . <4H-W 
 
 !s o 
 
 O W «tH 
 
 'O co 
 
 tn'-W 
 
 
 
 £2 
 
 .n'O, 
 
 £3 
 
 tf 
 
 +3 o 
 O CO 
 
 Wo 
 
 Brother i 
 brother o 
 tion, $250 
 
 Brother 
 scendant 
 mother o 
 
 03 ■« 
 
 
 
 1-5 
 
 cm" 
 
 CO 
 
 _ -* 
 
 irf 
 
INHERITANCE TAX LAWS OF WISCONSIN 
 
 39 
 
 
 o 
 
 
 
 
 
 
 
 CD ^2, 
 
 
 
 
 * 
 
 * 
 
 
 
 10 
 
 O 
 
 10 
 
 i-4 
 
 
 
 10 
 
 CN 
 
 
 €«• 
 
 
 
 
 
 
 
 o o 
 
 
 
 
 
 
 
 o o 
 
 
 
 
 
 
 
 ° «° 
 
 
 
 
 
 * 
 
 
 ofio 
 
 '■* 
 
 OO 
 
 CM 
 
 CD 
 
 O 
 
 
 o^o 
 
 
 
 T-i 
 
 <-H 
 
 CM 
 
 
 T-i l-O 
 
 
 
 
 
 
 
 as- ee- 
 
 
 
 
 
 
 
 
 CO 
 
 CO 
 
 era 
 
 CM 
 
 lO 
 
 
 g^| 
 
 
 
 
 rH 
 
 ,— * 
 
 
 o o 
 
 
 
 
 
 
 
 o <=> 
 
 
 
 
 
 
 
 o O o 
 
 SN 
 
 T* 
 
 CD 
 
 00 
 
 O 
 
 
 a+>d 
 
 
 
 
 
 ^-t 
 
 ) 
 
 CM lO 
 
 
 
 
 
 
 
 e/3- w- 
 
 
 
 
 
 
 
 ,,0 '■' 
 
 
 
 
 
 
 
 *>o .. 
 
 
 
 
 
 
 
 too 
 
 T-H 
 
 <M 
 
 CO 
 
 "* 
 
 >o 
 
 
 •FH »0 
 
 
 
 
 
 
 
 GuCN 
 
 
 
 
 
 
 
 '_i' v '" • 
 
 is ! 
 1 
 
 is i 
 ! 
 
 T3 j- 
 
 ® A. ' 
 
 X 
 
 ■o a 1 
 
 _ 03 1 
 
 03 j 
 
 j 
 
 1 
 
 1 
 
 
 ^ 
 
 — 
 
 ? j 
 
 03 t-i 
 
 be 
 
 
 
 « ! 
 
 t-l t 
 
 ■4J 
 
 O t-i 
 
 
 
 
 
 
 t 
 
 .° ' 
 
 ! 
 
 
 co 
 
 a 
 
 01 
 
 a> ! 
 
 
 CD ^ ! 
 
 3 1 
 
 
 O 
 1 ■ 
 
 CD 
 
 ■0 
 
 
 ■og 
 
 cd - 
 
 +JCN 
 & - 
 
 'S i 
 
 no 
 
 — 
 
 gTS 
 ■-S* 
 
 is 
 Its 
 Is ! 
 
 a j 
 
 CD 1 
 
 em 1 
 
 
 2S 
 
 03 3 
 
 
 
 4J 
 CO ■- 
 
 0)0 
 
 CDO 
 
 ao 
 
 ■pee- 
 O 
 
 03 CD ! 
 
 °£ i 
 
 03 * 
 t-i ^-< 
 
 ! 
 
 03 ! 
 
 !- 1 
 c/. 
 
 ' 
 
 a 
 
 ^'Tt 
 
 ►h ° 1 
 
 u °° 
 
 ^H 
 
 - 
 
 03 
 
 CO 
 
 2§ 
 
 ■813 
 
 3^10 
 
 C3»& 
 
 
 _C3 
 
 "3 
 
 s 
 
 lineal issue, lineal a 
 emption, widow, $10, 
 
 OS 
 ,a .' 
 
 ■H 3 
 
 o+> 
 ■a tm 
 
 51 1 
 
 n° ! 
 2 h 1 
 
 . ,4 £ 1 
 -£4 1 
 
 grandfath 
 or sister c 
 Exemption 
 
 .B CD 
 03 
 
 
 O 
 
 Or 
 
 2 
 
 CO 
 
 a 
 
 
 
 -pro. 
 
 §1-1 
 O 
 
 CO 
 CBT3 
 
 *H C3 ! 
 
 ■° s 1 
 
 4Jfl 
 
 «"S ! 
 
 jr of the 
 brother 
 ecedent. 
 
 50 aj 
 O 03 
 
 CD H 
 •H g 
 
 
 
 
 X 
 
 .03 
 
 CD ^ ' 
 
 4J CDT? 
 
 CD ° 
 
 T3 cd 
 
 CDi^ 
 
 If 
 
 
 +3 
 
 S3 
 '3 
 
 
 fn,Q 
 CD CO 
 
 .3,5 
 
 Co 
 
 ther or sist 
 ;her or sistt 
 , $250 
 
 ther or sis 
 dant of th 
 her of the 
 
 
 
 ■gs 
 
 ■fi'S 
 
 m 
 «o 
 
 SoS 
 
 hJO 
 
 W.o+3 
 
 SSo 
 
 
 
 i-i 
 
 cnj 
 
 co° 
 
 ^ 
 
 w 
 
 .5 
 "3 
 
 CD 
 
 a 
 
 CD 
 
 03 
 
 13 
 
 CD 
 
 £ 
 
 CD 
 CO 
 
 a 
 
 03 
 
 U 
 
 u 
 
 CD 
 ft 
 
 o 
 
 U 
 
 a 
 
 CD 
 
 JS 
 
 a 
 
 CD 
 
 CD 
 
 U 
 CD 
 ft 
 
 cs 
 
 CD 
 CD 
 
 •n 
 
 CD 
 
 CD 
 CD 
 X 
 CD 
 
 4J 
 
 o 
 a 
 
 S 
 
 pq 
 
40 
 
 INHERITANCE TAX LAWS OP WISCONSIN 
 
 ON 
 
 eg 
 
 >- 
 J 
 & 
 1-1 
 
 « 
 w 
 
 H 
 < 
 
 pj 
 
 O 
 
 % 
 
 o 
 w 
 
 « 
 
 u 
 u 
 
 o 
 
 W 
 
 < 
 W 
 Q 
 W 
 
 d 
 w 
 W 
 & 
 
 w 
 u 
 
 « 
 o 
 
 t/3 
 
 u 
 
 o 
 
 
 
 
 -- 
 
 cd^I 
 OS 
 
 o 
 
 o 
 
 o 
 
 o 
 
 ,— t 
 
 CN 
 
 CO 
 
 ■<J< 
 
 c» 
 
 
 
 
 
 " o o 
 
 
 
 
 
 o o 
 
 
 
 
 
 ■=> — ° 
 
 
 
 
 
 ofio 
 
 CO 
 
 CO 
 
 *CH 
 CM 
 
 CM 
 
 OO 
 
 t-H US 
 
 
 
 - 
 
 
 »3- 09- 
 
 
 
 
 
 $50,000 
 
 to 
 $100,000 
 
 CO 
 
 CM 
 
 CO 
 
 •^ 
 
 
 *-| 
 
 1—1 
 
 cS 
 
 o o 
 
 
 
 
 
 <=> o 
 
 
 
 
 
 C? o° 
 
 -=* 
 
 CO 
 
 CM 
 
 CO 
 
 W -HO 
 
 
 
 ,— I 
 
 i-H 
 
 CM H3 
 
 
 
 
 
 €«■ OS- 
 
 
 
 
 
 -O 
 
 
 
 
 
 ■%<=> 
 
 
 
 
 
 WO 
 
 CN 
 
 "* 
 
 to 
 
 CO 
 
 •r-tlO 
 
 
 
 
 
 EbCM 
 
 
 
 
 
 ce 
 
 a 
 
 O ! 
 
 o 
 c3 ! 
 
 O l 
 
 £ ! 
 
 O l 
 
 "° ! 
 
 "S I 
 
 M 1 
 O [ 
 
 v ! 
 
 o X 
 9 
 
 03 .J 
 
 "2a ! 
 
 03 ! 
 
 ti ! 
 
 O I 
 
 -o" ! 
 
 O l 
 
 o | 
 3 ! 
 
 o 
 
 O 
 
 «H [ 
 
 as 
 
 
 
 +aCM 
 
 '?'i 
 
 IS' ! 
 
 .9 ' 
 
 . S 
 
 to 
 X 
 
 . ft 6 * 
 o - 
 
 ■tig 
 
 03 S 
 
 o o 
 
 03 •- - 5 
 
 '■ • «o 
 ho 
 
 CDW> 
 +3C«- 
 
 ■Co ! 
 
 03 CD ! 
 
 *-* i 
 
 CD 
 
 SKI 1 
 
 a ! 
 
 03 
 
 CO . ■ 
 
 '35 9 
 o 
 
 * s 
 
 s- i 
 
 2 *-> 
 
 03 . 
 
 m 
 a 
 
 'S 
 
 '3 
 
 « 
 
 cd 
 
 a 
 
 CD 
 
 w 
 
 O 
 
 ft 
 
 3 
 
 CO 
 
 CD A ft 
 Sit 
 
 03* V» 
 
 "3 
 
 A CD 
 
 o£ ! 
 
 +3 - 
 
 S-9 
 
 = o 
 
 fit . 
 
 O h 
 
 n° ! 
 
 J3 V 1 
 
 a °? - 
 
 co a 
 
 ■" o 
 
 §1 
 
 a e3 
 * 3 
 -a -a 
 
 §"H 
 
 o O 
 
 CB13 
 
 £.9 ! 
 
 •H 03 | 
 
 «■" : 
 e^ i 
 
 a 
 
 o3-a3 
 o S< 
 
 « o 
 
 ■w n 
 
 ©o 
 
 a 
 
 ^H OJ 
 
 ■o a 
 
 CD° 
 
 "a; 
 
 *2 
 
 tHrQ 
 
 CD CO 
 
 .S3 
 
 m u 
 
 Brother or siste: 
 brother or sister 
 tion, $250 .__ _ 
 
 . 5o 
 
 CD _ 
 
 t3 O 
 
 
 .CO 
 
 So 
 
 O BO 
 
 ffl o 
 
 CDrt 
 
 J5 O 
 
 <|J= 
 
 
 »-4 
 
 cm' 
 
 oo 
 
 •<CH 
 
INHERITANCE TAX LAWS OP WISCONSIN 41 
 
 WISCONSIN CASES 
 
 The following are all of the cases decided by the supreme court 
 to the present fime. The outlines given are not intended to cover 
 the law as decided therein, but only to touch the chief questions 
 passed upon, and to furnish a ready reference to the cases. 
 
 Black v. State, 113 Wis. 205, the first inheritance tax law 
 adopted in this state, described as Chapter 355, Laws of 1899, 
 was declared unconstitutional, because of violation of the equality 
 clause of the federal constitution, and as resulting in arbitrary 
 and unlawful discrimination. 
 
 In State ex rel. Pabst Brewing Co. v. Carpenter, 129 Wis. 180, 
 the court held that the county court could not compel a corpora- 
 tion in which deceased had stock to produce its private books 
 and papers for the purpose of determining the value of such stock. 
 
 In Nunnemacher v. State, 129 Wis. 190, the present law, Chap- 
 ter 44, Laws of 1903, was presented and fully considered and 
 upheld in its entirety; and the tax held to be of the nature of an 
 excise tax upon the transfer or the right to receive the property, 
 and not a tax upon the property itself. 
 
 In Beats v. State, 139 Wis. 544, further consideration was given 
 to the constitutionality of the law, and it was again upheld in 
 its constitutional aspect. The court also upheld the principle of 
 classification as among relatives of different degree, imposing dif- 
 ferent rates and exemptions, as well as the progressive increase 
 of rates upon larger amounts. 
 
 In State v. Pabst, 139 Wis. 561, a number of questions involv- 
 ing construction of the law were presented. It was decided that 
 -the tax accrues as of the date of death; that the tax is properly 
 imposed upon transfers subject to contingencies that may or may 
 not happen ; and upon transfers by deed or gift made in contem- 
 plation of death. "In contemplation of death," is defined. 
 
 The definition of "in contemplation of death" in the Pabst case 
 appears to be materially narrowed and restricted by a subsequent 
 definition in State v. Thompson. The latter case was followed 
 
42 INHERITANCE TAX LAWS OP WISCONSIN 
 
 by statutory definition, Chapter 643, Laws of 1913. This defini- 
 tion was approved and upheld by the court in Estate of Ebeling, 
 cited hereafter. 
 
 In the Pabst case there" is discussion of the postponment of the 
 tax in certain cases until the beneficiary shall come into the actual 
 possession or enjoyment of the property. This discussion is ren- 
 dered obsolete by the repeal of that part of the original section 5 
 providing for such postponement.— Chapter 627, Laws of 1913. 
 The provision repealed seemed to be in conflict with section 
 72.15 (8). 
 
 In State v. Bullen, 143 Wis. 512, the tax was upheld upon the 
 transfer of personal property conveyed "in trust" "to take effect 
 in possession or enjoyment at or after death," although such 
 property was never in the state and the trust instrument was made 
 outside of the state, the decedent being a resident of this state. 
 
 It was also decided in this case that life insurance upon the life 
 of decedent payable to his widow is not a part of his estate, and is 
 not subject to the tax. However, such insurance is now made 
 taxable by act of the legislature, Chapter 253, Laws of 1915 ; and 
 such legislation is held valid in State v. Allis, cited hereafter. 
 
 In State v. Thompson, 154 Wis. 320, it was held that although 
 the deceased was between eighty-five and ninety-one years of age 
 and had retired from active business at the various times he made 
 conveyances of large amounts of his property to his daughter, his 
 sole heir, but was in normal good health during said times, and 
 died at the age of ninety-two after a brief illness, such convey- 
 ances were not made "in contemplation of death", within the 
 meaning of that phrase. 
 
 As this seemed to be a defect in the law which is intended to 
 impose the tax upon the devolution of property from generation 
 to generation, the legislature immediately passed a curative act, 
 providing that "every transfer by deed, grant, bargain, sale, or 
 gift, made within six years prior to the death of the grantor, ven- 
 dor or donor, of a material part of his estate, or in the nature of a 
 final disposition or distribution thereof, and without an adequate 
 valuable consideration, shall be construed to have been made in 
 contemplation of death within the meaning of this section." Sec- 
 tion 72.01 (3), of the statutes; Chapter 643, Laws of 1913. 
 Estate of Ebeling, 169 Wis. 432. 
 
INHERITANCE TAX LAWS OP WISCONSIN 43 
 
 State ex rel. Kemp smith v. Widule, 161 Wis. 389, is rather an 
 income tax case than an inheritance tax case. It was held that an 
 annuity for life to a widow to be paid to her by trustees out of the 
 net income of her husband's estate is not subject to the income tax 
 because "inheritances * * * * received during the year 
 which are subject to and have complied with the inheritance tax 
 laws of the state", are exempt from the income tax. Whether 
 such income was assessable to the trustees as part of their assess- 
 able income under the income tax law was expressly left unde- 
 termined. The court subsequently held such income taxable under 
 the income tax law, against the trustees, who collected the same 
 for the benefit of the widow. See State ex rel. Wisconsin Trust' 
 Company v. Widule, 164 Wis. 56. 
 
 The Kempsmith case clearly produced some confusion in the 
 law, and seems to overlook in some manner the decision in the 
 Pabst case, that the tax accrues at the time of death, and that the 
 transfer of property existing at the date of death only is taxable, 
 and that income earned by the property after death is not subject 
 to the inheritance tax. Section 1087 — 15, subsection 5, as 
 amended by Chapter 318, Laws of 1917, attempts to place a con- 
 struction upon that section intended to clear up this confusion. 
 The inheritance tax payable by a life tenant or annuitant is not 
 upon the income received, but upon the annuitant's interest in the 
 principal or corpus out of which the income is earned, based upon 
 the statutory formula for parceling out the tax among the several 
 beneficiaries in the original corpus. See concurring opinion of 
 Mr. Justice Siebecker in State ex rel. Hickox v. Widule, 166 Wis. 
 113, p. 119. 
 
 In Smith v. State, 161 Wis. 588, it was held that the allowance 
 to a widow for her support and maintenance pending the settle- 
 ment of the estate is exempt from the inheritance tax, in addition 
 to the exemption of $10,000 provided by statute. This decision 
 reversed the ruling theretofore made by the tax commission to the 
 effect that all allowances to the widow were included in said 
 exemption of $10,000. The legislature at the next session 
 amended the law so as to provide that "Such exemption to the 
 widow shall include all her statutory and other allowances". 
 Chapter 319, Laws of 1917. 
 
44 INHERITANCE TAX LAWS OP WISCONSIN 
 
 In Montague v. State, 163 Wis. 58, it was held that the transfer 
 of property by deed to trustees for the benefit of the daughter of 
 grantor • for life, remainder to her children, with a power of 
 appointment to said daughter to devise said property to her 
 children in such proportion as she might choose,— said trust deed 
 having been made before the enactment of the inheritance tax law, 
 and the will of the daughter having been made disposing of only 
 a part of such property, and her death occurring after the enact- 
 ment of the law, — such transfer to the children of the daughter 
 is taxable, both as to that portion of the property which they took 
 under the distribution provided by their, mother's will and that 
 portion which they took under the deed of grantor through the 
 failure of the mother's will to distribute the same. 
 
 In State ex rel. Hickox v. Widule, 166 Wis. 113, it is held that 
 the payment of inheritance tax upon the present value of an 
 annuity, such annuity being payable out of the income of the 
 estate, does not relieve the income in the hands of the executor or 
 trustee of the income tax. 
 
 Under the ruling of the tax commission and the practice of the 
 county courts, the inheritance tax against the annuitant in such 
 a case, is not upon the annuity itself, but upon the transfer of a 
 proportion of the corpus of the estate measured by the present 
 value of the annuity, the transfer of the present value of the re- 
 mainder only being assessed to the remainderman. Under this 
 construction the transfer of the entire corpus is presently taxable 
 as of the date of death. This construction is now confirmed by 
 Chapter 318, Laws of 1917, and reverses the ruling in the Kemp- 
 smith case, above. 
 
 In Estate of Carter, 167 Wis. 89 the question involved was the 
 interpretation of section 1087 — 11 (5) (now 72.11 (5), providing 
 for apportionment of debts, expenses and exemptions in "an 
 estate which is partly within and partly without this state." The 
 court being evenly divided upon the question involved, the de- 
 cision of the lower court was affirmed. The subsection referred 
 to was rewritten and enacted in an amended form as Chapter 
 169, Laws of 1919. 
 
 In Estate of Week, 169 Wis. 316, it was held that the federal 
 estate tax is not a lawful deduction in determining the "clear 
 market value" or net estate subject to the inheritance tax. By 
 
INHERITANCE TAX LAWS OP WISCONSIN 45 
 
 implication this case decided that inheritance taxes payable in 
 other states are not lawful deductions. 
 
 Estate of Ebeling, 169 Wis. 432, reaffirms the decision of the 
 court in Estate of Week above. The importance of this case, how- 
 ever, is in sustaining fully the taxability of transfers made within 
 six years prior to death, as provided in Chapter 643, laws of 
 1913; section 72.01 (3) statutes, when such transfers constitute 
 a material part of the estate of the donor, and were made with- 
 out an adequate valuable consideration. The construction here 
 given to the statute was again affirmed in Estate of Stephenson. 
 
 Estate of Stephenson, 171 Wis. 452, involved several import- 
 ant questions : 
 
 The decedent can leave only one estate ; and the value of prop- 
 erty conveyed in contemplation of death must be added to that 
 disposed of by will, and be subjected to the higher progressive 
 rates that may result. 
 
 The tax accrues at death, and the rates to be applied are those 
 then in force, notwithstanding that the transfers in contemplation 
 of death were made before the rates were increased and when a 
 lower schedule of rates prevailed. 
 
 Where a beneficiary" is given the income of a trust fund for a 
 term of years, and is given the trust fund absolutely if she sur- 
 vives the trust term, such beneficiary is subject to a tax based 
 upon the present value of the entire trust fund ; since the sum of 
 the present value of the annuity for the term and the present 
 value of the remainder must equal the present value of the trust 
 fund. And this rule applies although the trust term may exceed 
 the beneficiary's statutory expectancy of life. The tax in such 
 case is payable out of the corpus of the trust fund; and if the 
 beneficiary should die during the term, the tax will be recomputed 
 and adjusted pursuant to subsections 6 and 8 of section 72.15. 
 
 Trust certificates or shares in a real estate trust, the real estate 
 being located without the state, are personal property, and subject 
 to the inheritance tax upon the transfer at death. 
 
 In re Matthews' Will, 182 N. W. Rep. 744. In this case the 
 county court decided the value of certain property at a given 
 amount for the purposes of general administration, and decided 
 the value of the same property at a different amount, very much 
 
46 INHERITANCE TAX LAWS OP WISCONSIN 
 
 reduced, for inheritance tax purposes. The supreme court held 
 that this was in error, and that the same property could have only 
 one value at one time; and that such value should obtain for all 
 purposes. However, this case went to the supreme court on other 
 questions than the inheritance tax. 
 
 In State v. Allis, 184 N. W. Rep. 381, the court held life insur- 
 ance upon the life of deceased payable to his widow, to be taxable 
 to her as a part of the estate of deceased, in accordance with the 
 provisions of section 72.01 (7) (Chapter 253, Laws of 1915) and 
 held the enactment of this statute to be a proper exercise of legis- 
 lative power. (Decided July, 1921.) 
 
INHERITANCE TAX LAWS OF WISCONSIN 47 
 
 OPINIONS AND RULINGS 
 
 Accrued interest taxable. Where interest for a part of a 
 yea/ has accrued on a note or other security at the death of de- 
 ceased, but will not be due until the expiration of the year, the 
 accrued interest should be added to the face value of the note in 
 determining its value at the date of death. 
 
 Apportionment. Where property or estate of the decedent 
 is located in part without this state, the debts, expenses, and Wis- 
 consin exemptions should be apportioned, and only a proportion 
 thereof allowed in this state equal to the proportion which the 
 Wisconsin property bears to the entire estate. Section 72.11 (5). 
 
 Bequest in payment of debt. A bequest made in payment of 
 the debt of the deceased is subject to the tax, being a transfer by 
 will within the language and intent of the statute. Estate of 
 Gould, 156 N. Y. 423; Hill v. Treasurer, 116 N. E. Rep. (Mass.) 
 509. 
 
 Bequest to executor. Section 72.10 provides that a be- 
 quest to an executor in lieu of commissions is taxable upon the 
 excess above the commissions and allowance prescribed by law. 
 An executor in such case is also entitled to his exemption under 
 section 72.04. 
 
 Conveyance in contemplation of death. Questions relating 
 to conveyances made in contemplation of death or to take effect 
 in possession and enjoyment at or after death are covered in some 
 measure in this state in the case of State v. Pabst, 139 Wis. 561 ; 
 Estate of Bullen, 143 Wis. 512 ; State v. Thompson, 154 Wis. 220 ; 
 Estate of Ebeling, 169 Wis. 432; Estate of Stephenson, 171 Wis. 
 452. 
 
 Debt of Legatee. A note or other indebtedness due from a 
 legatee to the deceased, and discharged or forgiven or given to 
 the legatee, by the will, is taxable as a bequest to the debtor. 
 Trigg's Estate, 15 N. Y. Supp. 548; Bartletfs Estate, 25 N. Y. 
 
48 INHERITANCE TAX LAWS OP WISCONSIN 
 
 Supp. 990; Smith's Estate, 35 N. Y. Supp. 701 ; Estate of Doty, 
 27 N. Y. Supp. 653 ; Morgan v. Warner, 45 App. Div. 424, 162 
 N. Y. 612. 
 
 Deductions ; monument. A reasonable allowance for monu- 
 ment, fencing or curbing of a burial lot of deceased and his fam- 
 ily may be allowed and deducted as a part of the burial expense. 
 It should be reasonable allowance in view of the amount of de- 
 cedent's estate. Three hundred or four hundred dollars is not an 
 unreasonable allowance for a monument out of an estate of $50,- 
 000. Only such amount should be allowed as is actually expended 
 for the purpose. Estate of Maverick, 135 App. Div. (N. Y.) 44; 
 119 N. Y. Supp. 194. Estate of Edgerton, 158 N. Y. 671 ; 35 App. 
 Div. (N. Y.) 125. Estate of Lis s, 78 N. Y. Supp. 969. 
 
 Deductions. Executors' commissions, attorneys' fees, or 
 other expense incurred in collecting rents, interest, dividends, or 
 other income accruing after death of decedent are not proper de- 
 ductions in determining the net estate subject to tax. The income 
 after death is not taxable; hence expenses connected with the 
 collection of such income should be payable out of the income it- 
 self. State v. Probate Court, 101 Minn. 485. 
 
 Deductions, real estate taxes. Real estate taxes are not a 
 proper deduction as debts of the deceased unless they are actually 
 due and unpaid at the time of death. 
 
 Divesting Estate. Where, an estate for life or for years can 
 be divested by act or omission of the legatee or devisee, such as 
 re-marriage, it should be taxed as if there were no possibility of 
 such divesting. 1087—15(9). 
 
 Dower and homestead interests. The present value of the 
 dower and homestead interests passing to the wif &■ upon the death 
 of her husband is taxable to the wife as a part of the husband's 
 property. People v. Estate of Marshall Field, 248 111. 147 ; Billings 
 v. People, 189 111. 472. Sharp v. Loupe, 120 Cal. 89. Matter of 
 Burdick, 112 Cal. 387. 
 
 Fees of Public Administrator. In an estate where the public 
 administrator is the attorney for the executor or administrator, 
 
INHERITANCE TAX LAWS OP WISCONSIN 49 
 
 he cannot act as public administrator, and is not entitled to the 
 fees of that office. If the court is of the opinion that the services 
 of a public administrator are required in the estate, he should call 
 upon the district attorney for such service. 
 
 Income. Income earned by an estate after death is not sub- 
 ject to the inheritance tax, 1087 — 15. (5) ; Matter of Vassar, 127 
 N. Y. 1 ; Hooper vs. Bradford, 178 Mass. 95. 
 
 Income Taxes. Income taxes upon income produced prior 
 to death are proper deductions ; but taxes upon income produced 
 by the estate after death should be paid out of such income, and 
 are not proper deductions. 
 
 Joint Tenancy. Upon the death of one joint tenant the 
 survivor is taxable upon one-half the value of the joint property to 
 which he then succeeds as sole owner. Section 72.01 (6). But 
 where the property is conveyed so as to create the joint tenancy 
 within six years prior to death by the deceased joint tenant with- 
 out adequate consideration, it is subject to the provisions of sec- 
 tion 72.01 (3) as well as to those of section 72.01 (6). 
 
 Lands out of state not taxable. The real estate outside of 
 this state of a resident decedent is not subject to the inheritance 
 tax. Conover v. Crosby, 210 111. 380. In re Swift, 137 N. Y. 77. 
 
 Life estate with option to use principal. Where a will leaves 
 property to a widow for life, empowering her to use the income 
 and so much of the principal as she may desire in her discretion, 
 the entire estate should be assessed to the widow. Campbell v. 
 Beaumont, 91 N. Y. 464. Larson v. Johnson, 78 Wis. 300. 
 
 Life Estate, with privilege to use principal, Widow. Where 
 the will permits the widow to use so much of the corpus of the 
 estate as she may need, or as may be necessary for her support, 
 it is assumed that she is required to secure an order of the court 
 based upon some showing of necessity, and in such case she 
 should be assessed upon such amount of the corpus as the court 
 may estimate to be necessary. 
 
50 INHERITANCE TAX LAWS OP WISCONSIN 
 
 Masses, bequest for, taxable. A bequest to a priest for 
 masses is subject to the inheritance tax in the same mariner as if 
 the bequest were for his private use, since the only exemption 
 from the tax for religious or charitable purposes provided by the 
 statute is where the transfer is to a corporation of this state organ- 
 ized under its laws solely for religious or charitable purposes. 
 Estate of Eppig, 118 N. Y. Supp. 683. Estate of McAvoy, 112 
 App. Div. (N. Y.) 377. 
 
 Nonresident, bequest of. A bequest of a nonresident to a 
 resident of Wisconsin is not taxable, unless the property so be- 
 queathed is Wisconsin property. A bequest or devise of Wiscon- 
 sin property by a nonresident is taxable, whether the transfer be 
 to a resident or nonresident. Blackstone v. Miller, 188 U. S. 206. 
 McCurdy v. McCurdy, 197 Mass. 248. People v. Griffith, 245 
 111. 532. 
 
 Nonresident, notes and bonds. Notes and bonds secured by 
 mortgage upon Wisconsin property, and owned by nonresidents 
 at time of death, are subject to the inheritance tax. Section 
 1087 — 1 1 ; Kinney v. Stevens, 207 Mass. 368 ; Estate of Merri- 
 man, 147 Mich. 360 ; Estate of Rogers, 149 Mich. 305. 
 
 Public administrator, fees of. Where there is a vacancy in 
 the office of public administrator, or where the public adminis- 
 trator does not appear upon the hearing, or where the county 
 judge in his discretion has not requested the attendance of the 
 public administrator, he is not entitled to fees ; and the amount 
 of fees which he might otherwise be entitled to belongs to the 
 state, and not to the county. 
 
 Stocks of foreign corporation. Stock in a foreign corpora- 
 tion owned by a resident of Wisconsin is not exempt from the in- 
 heritance tax on the ground that an inheritance tax is required 
 to be paid in the state where the corporation exists. Matter of 
 Gihon, 169 N. Y. 443. Blackstone v. Miller, 188 U. S. 187. Mat- 
 ter of Daly, 100 App. Div. (N. Y.) 373. 
 
 Taxes as deductions. Taxes assessed against real estate do 
 not become due under our statutes until delivery of the tax roll 
 
INHERITANCE TAX LAWS OP WISCONSIN 51 
 
 to the town, city or village treasurer, for the collection of taxes, 
 in December. Such taxes in case of death prior to that time are 
 not proper deductions but are a burden against the real estate 
 subject to which it is taken by the transferee ; and they are not a 
 debt or expense of administration. Taxes against personal prop- 
 erty, on the other hand, become a debt of the executor or adminis- 
 trator which must be paid to protect the personal property and 
 are a proper deduction. Immediately upon the death the title of 
 real estate vests in the heirs or devisees, while the legal title to 
 personal property passes to the executor or administrator. Estate 
 of Liss, 87 N. Y. Supp. 969. Ross on Inheritance Taxation, pp. 
 324—329. Estate of Maresi, 77 N. Y. Supp. 76. Estate of 
 Freund, 128 N. Y. Supp. 48. 
 
 Tax paid in another state. Inheritance tax paid in another 
 state or to the federal government is not a proper deduction in 
 determining the net estate subject to the tax. State v. Week, 169 
 Wis. 316. Matter of Gihon; 169 N. Y. 443; Matter of Kennedy, 
 21 Misc. (N. Y.) 531 ; Matter of Penfold, 142 N. Y. Supp. 678. 
 
 Compromise settlement. Where property is disposed of by 
 will duly admitted to probate, or by intestate law, the transfers 
 are taxable under, the disposition made by the will, or by law, and 
 not under some different disposition that may be made by agree- 
 ment among the parties interested. Estate of Graves, 242 111. 212; 
 Estate of Cook, 187 N. Y. 253. 
 
 . When tax becomes fixed. The inheritance tax accrues at 
 the death of decedent, and the rights of the beneficiaries and of 
 the state become fixed as of that date. Subsequent settlements, 
 compromises, or arrangements among the heirs or legatees by 
 which the property is distributed in some different manner, or 
 goes in whole or in part to others does not modify the right of the 
 state to the tax; and the computation should be made upon the 
 basis of the distribution provided for in the will or under the 
 intestate law. Estate of Stephenson, 171 Wis. 452. Estate of 
 Seaman, 147 N. Y. 69. Estate of Davis, 149 N. Y. 539. Estate of 
 Graves, 242 111. 212. Nafl. S. D. Co. v. Stead, 250 111 584. Pierce 
 v. Stevens, 205 Mass. 219. 
 
52 INHERITANCE TAX LAWS OF WISCONSIN 
 
 Widow, allowance to, taxable. An allowance to a widow 
 pending the settlement of the estate, and the statutory allow- 
 ances of $250 of household furniture and $200 of other property, 
 are not proper deductions exempt from taxation. It is considered 
 that the exemption to a widow of $10,000 (after July 20, 1921, 
 [$25,000]) is a generous exemption, and was intended by the 
 legislature to cover the entire amount to which she is entitled 
 free from the tax. See Chapter 319, 1917. 
 
 Widow's Exemption. The widow's exemption is increased 
 from $10,000 to $25,000 by Chapter 568, Laws of 1921, taking 
 effect July 20, 1921. As a result the entire amount received by 
 her up to $25,000, covering the first bracket in the progression,' 
 and upon which the law imposes a primary rate of two per cent, 
 is eliminated by such exemption. Consequently, no part of what 
 the widow receives is subject to the primary rate, and the excess 
 received by her over $25,000 is subject to the progressive rates 
 provided by law beginning with the rate of four per cent upon her 
 second $25,000. Section 72.04 provides that the exemption shall 
 be taken out of the first $25,000. 
 
INHERITANCE TAX LAWS OP WISCONSIN 53 
 
 NOTICE OF HEARING 
 
 Section 72.15 (2), provides that notice in writing of the hear- 
 ing to determine the inheritance tax shall be mailed to the public 
 administrator and the tax commission not less than twenty days 
 before such hearing, upon such blanks, and containing such infor- 
 mation as the tax commission may provide. 
 
 Mere notice of the hearing mailed to the commission can serve 
 no useful purpose. The information important to the commission 
 is that called for by the questions appended to the blank form of 
 notice. This inf orrhation enables the commission to determine 
 whether the situation of the estate is such that it may be com- 
 petently taken care of by the public administrator upon the hear- 
 ing in county court or whether it may require the special attention 
 of the tax commission. 
 
 In the great majority of estates the amount involved is rela- 
 tively small, and there is little for the public administrator to do, 
 except to see that all of the property left by the deceased is in- 
 cluded in the inventory, and is appraised at true value; that no 
 property was transferred by the deceased in contemplation, of 
 death ; that only lawful deductions are allowed ; and that the com- 
 putation of the tax is made correctly in respect to rates and 
 exemptions. 
 
 In a smaller number of estates the amount of property is con- 
 siderable; life estates, contingent interests, and remainders are 
 involved ; and frequently unusual, and more or less difficult ques- 
 tions of law arise requiring the attention, counsel, and assistance 
 of the commission. More or less difficult questions of value some- 
 times arise in connection with stocks, bonds, and securities, in 
 which the commission may be able to render assistance. In some 
 cases the public administrator is not a lawyer, and requires coun- 
 sel more frequently. In all such cases it is expected that county 
 judges and public administrators will feel the utmost freedom in 
 calling upon the tax commission and the inheritance tax counsel 
 for advice and assistance. 
 
 The information required by the notice blank will usually indi- 
 cate such estates as require special attention; and will in most 
 
54 INHERITANCE TAX LAWS OF WISCONSIN 
 
 cases indicate errors and misconceptions of the law that may be 
 corrected by correspondence before the hearing. It is, therefore, 
 important that the information blanks be filled out as fully as in- 
 dicated, therein including the distributive shares and amount of 
 tax. Amounts should be stated in terms of money, and not as 
 fractions of the estate. 
 
 The notice and information is required to be mailed to the 
 commission twenty days before the hearing, and an affidavit of 
 such mailing should be filed in court. Without such notice and in- 
 formation being given as required by law, it is doubtful if the 
 court has jurisdiction to. determine the tax, or if the order de- 
 termining the tax is final. 
 
 Since many copies of notices and orders are received daily, the 
 commission will not return acknowledgements. 
 
 The notice and information required by law will not be waived. 
 
 A custom has grown up on the part of many attorneys to send 
 with the notice a request to waive the twenty days statutory time 
 of service required. These requests have become so numerous 
 as to be a burden upon this department and to interfere seriously 
 with necessary work. They must be discouraged unless the de- 
 partment is compelled to ignore them. In any event they cannot 
 be permitted to precede more necessary matters. 
 
 The commission has prescribed and is prepared to furnish to 
 the county courts blank forms of notice of hearing and of the . 
 order determining the tax, as provided by Section 72.18 (7). 
 Evidently the legislature considered the economy of having the 
 blanks printed in quantity and distributed, rather than having 
 each county judge order his own blanks in small quantities. The 
 advantage of uniformity in the forms of the notices and orders 
 should not be overlooked. 
 
 The following is the form of notice with the appended list of 
 questions prescribed under Section 72.15 (2). 
 
 County Court ^ County, Wisconsin — In Probate 
 
 In the Matter of ; .. of 
 
 , Deceased. 
 
INHERITANCE TAX LAWS OP WISCONSIN 55 
 
 NOTICE IS HEREBY GIVEN, that at a 
 
 term of the county court to be held in and for said county 
 
 at the courthouse in the city of" in 
 
 said county on the Tuesday (being the 
 
 day) of , A. D. 19 , at the opening of court 
 
 on that day the following matter will be heard and considered : 
 
 The- application of , executor 
 
 (or administrator) of the will (or estate) of 
 
 , deceased, late of in 
 
 said county, for the examination and allowance of his final 
 account, which is now on, file in said court, and for the allowance 
 of debts or claims paid in good faith without filing or allowance 
 as required by law, and for the assignment of the residue of the 
 estate of said deceased to such persons as are by law entitled 
 thereto; and for the determination and adjudication of the in- 
 heritance tax, if any, payable in said estate. 
 
 Dated , A. D. 192 
 
 BY THE COURT : 
 
 County Judge. 
 
 INFORMATION REQUIRED BY TAX COMMISSION 
 AND PUBLIC ADMINISTRATOR. 
 
 1. Name and residence of deceased 
 
 2. Date of death - 
 
 3. Executor or administrator P. O 
 
 4. Attorney for Exr. or Adm'r P. O 
 
 5. Appraised value of estate, Real $ Personal 
 
 $., .". Total $ 
 
 6. Estimated debts $ Funeral and administration 
 
 $ Total $ 
 
 7. Amount of life insurance, if any, $ 
 
 8. Net estate to be distributed $ 
 
56 INHERITANCE TAX LAWS OP WISCONSIN 
 
 9. Is the property appraised fully at clear market value?.. 
 
 10. Was interest to date of death on notes, mortgages, etc., in- 
 
 cluded? 
 
 11. Is any property of decedent not included in inventory 
 
 known to exist? Amount $ , 
 
 12. Did decedent convey any property before death to rela- 
 
 tives or others without full consideration? 
 
 13. Give the names and ages of life tenants, if any 
 
 14. State the names of the heirs or legatees, relationship to de- 
 
 ceased, if any, estimated distributive share to each, 
 exemption to which each is entitled, rate, and amount of 
 tax due from each. 
 
 Names of Heirs 
 or Legatees 
 
 Relation- 
 ship if any 
 
 Distrib- 
 utive 
 shares 
 
 Exemp- 
 tions 
 
 Rate 
 
 of 
 
 tax 
 
 Amount 
 of tax 
 
 Total, 
 
 
 
 
 
 $ 
 
 
 Attorney for 
 
 Dated , 19.. 
 
INHERITANCE TAX LAWS OF WISCONSIN 57 
 
 SPECIAL ADMINISTRATION 
 
 Provision is made by Section 72.17, for the appointment of the 
 public administrator or other interested person as special adminis- 
 trator to determine the inheritance tax if any, in the cases de- 
 scribed in that section. Many cases arise where property is con- 
 veyed by deed or otherwise in the form of a gift, or for a nominal 
 or inadequate consideration, to the wife, children or others, some- 
 times reserving a life estate to the grantors. In many such cases 
 the thought of evading the inheritance tax may not have existed ; 
 but such conveyances usually have the effect of annulling the pur- 
 pose of the inheritance tax law, namely, to impose a tax upon the 
 succession of property from generation to generation as one form 
 of taxation for the needs of the state. 
 
 Public administrators and county judges should scrutinize such 
 conveyances carefully; and if it fairly appears that the convey- 
 ance was made either to evade the tax, or in contemplation of 
 death, or to take effect in possession or enjoyment at or after 
 death, as where a life estate or other beneficial interest is re- 
 served, application should be made promptly for such special 
 administration as may be necessary to determine the tax and to 
 secure its collection. 
 
 In such cases it is particularly desirable to offer an opportunity 
 to the beneficiary or other person, interested to make the applica- 
 tion, thus saving expense to the estate, and securing the coopera- 
 tion of those interested. But where the persons interested refuse 
 or neglect to make the application, the public administrator should 
 do so promptly and without hesitation. Where the administration 
 is granted to the public administrator he is entitled not only to the 
 usual commission provided for public administrators, but also to 
 a reasonable compensation for his services and expenses as special 
 administrator to be determined by the court in its discretion and 
 charged against the estate, the property transferred or the bene- 
 ficiary. 
 
 The following form of petition is suggested as useful to enr 
 able the public administrator to bring such cases into court : 
 
 County Court County, Wisconsin — In Probate, 
 
 In the matter of the estate of 
 , deceased. 
 
58 INHERITANCE TAX LAWS OP WISCONSIN • 
 
 The petition of , public administrator of 
 
 county, Wisconsin, respectfully represents: 
 
 That of in said county died on 
 
 the day of 19 intestate, as your petitioner is 
 
 informed and verily believes. 
 
 Your petitioner further alleges on information and belief: 
 
 That within six years before his death, said was the 
 
 owner of personal property of the probable value of 
 
 Dollars, and of real estate within this state of the probable value 
 
 of Dollars. 
 
 That said , deceased, conveyed and transferred 
 
 his said estate or a material part thereof, to wit 
 
 within six years before his death, and in contemplation thereof, with- 
 out adequate valuable consideration, and without the adjustment and 
 payment of the inheritance tax to which such transfer is subject. 
 
 That the transfer of said estate appears to come under the pro- 
 visions of the inheritance tax law of this state; that there appears 
 to be an inheritance tax due upon said transfer, and that the same 
 has never been adjusted nor paid, and is now due and owing to the 
 county of and the state of Wisconsin. 
 
 That said , deceased, died more than sixty days 
 
 prior to the commencement of this proceeding; and that no applica- 
 tion for administration, general or special, nor, for the determination 
 of such inheritance tax has ever been made. 
 
 That the following are the names of the heirs-at-law of said de- 
 ceased and of others interested in said estate; their degree of rela- 
 tionship, their places of residence, and the ages of such as are minors : 
 
 Wherefore your petitioner prays that such special or general ad- 
 ministration of the estate of said deceased as may be necessary for 
 the purpose of the determination and collection of the inheritance tax 
 provided by law, be granted unto or such other per- 
 son as may be entitled thereto, or as the court may approve. 
 (Verification) . 
 
INHERITANCE TAX LAWS OP "WISCONSIN 59 
 
 PROCEEDS OF THE INHERITANCE TAX 
 
 The following table shows the amount of revenue produced 
 annually and paid into the state treasury since the enactment of 
 the law. It does not include the 7j^% retained by the county, 
 nor the local expenses of collection, such as commissions of the 
 public administrator and fees of witnesses and officers : 
 
 June 30, 1904 (three months) $ 14,319.77 
 
 June 30, 1905 125,964.80 
 
 June 30, 1906 103,954.74 
 
 June 30, 1907 396,458.39 
 
 June 30, 1908 245,653.32 
 
 June 30, 1909 449,000.93 
 
 June 30, 1910 283,566.97 
 
 June 30, 1911 848,033.78 
 
 June 30, 1912 783,528.90 
 
 June 30, 1913 924,700.66 
 
 June 30, 1914 458,903.21 
 
 June 30, 1915 570,170.73 
 
 June 30, 1916 502,937.98 
 
 June 30, 1917 860,779.30 
 
 June 30, 1918 517,389.97 
 
 June 30, 1919 778,022.00 
 
 June 30, 1920. 1,115,643.85 
 
 June 30, 1921 ' 1,265,456.73 
 
 Total $10,244,486.03 
 
INDEX 
 
 Page 
 
 Accrual of tax, 72.05 (1) 13 
 
 Advance payment of tax, 72.08 (3) 16 
 
 Amendments 
 
 to law .' 6 
 
 to rates, 1921 3 
 
 American experience table, 3871a; 3871m 35,37 
 
 Ancillary administration, 72.12 (2) 19 
 
 Annuities, how computed, 72.15 (5) 22 
 
 Apportionment 
 
 of corporate property, 72.11 (3) 17 
 
 of debts, exemptions, 72.11 (5) 18 
 
 Appraisal at clear market value, 72.15' (5) 22 
 
 Appraiser to represent county and state, 72.15 (3) 22 
 
 Appraisement in circuit court, 72.15 (12) 25 
 
 Attorney general to enforce recommendations, 72.18 (5) 30 
 
 report to, 72.18 (4) 30 
 
 Bequest to executor, taxable, 72.10 16 
 
 Blanks, prescribed by tax commission, 72.18 (7) 30 
 
 printed and furnished by state, 72.18 (7) 30 
 
 Bond 
 
 for payment of tax, 72.09 16 
 
 interest upon, 72.06 14 
 
 Cases 
 
 cited 6 
 
 decided by supreme court 41 
 
 Circuit court, to reappraise, 72.15 (12) 25 
 
 Clear market value, taxable, 72.01 (8) 10 
 
 Collection of inheritance tax, 72.16 26 
 
 Commissioner of insurance, duty, 72.15 (4) 22 
 
 to compute value, 3871a 35 
 
 Composition and compromise, 72.21 31 
 
 Compounding tax, 72.18 (5) 30 
 
 Compromise 
 
 settlement 51 
 
 with nonresident estate, 72.21 31 
 
 Computation of life estate, 3871a 35, 36 
 
 Contemplation of death, 72.01 (3) ; 72.17 8, 27 
 
 Contingent incumbrances, 72.15 (6) 23 
 
 County court 
 
 entitled to blanks, 72.18 (7) 30 
 
 jurisdiction, 72.12 : 19 
 
 to determine tax, 72.15 (1) 21 
 
 County entitled to 7 % per cent, 72.20 31 
 
 County treasurer 
 
 to collect taxes, 72.16 26 
 
 to give receipt, 72.22 32 
 
 to make quarterly reports, 72.19 31 
 
 Credit for tax paid by widow, 72.04 (2) 12 
 
 Deductions, monuments 48 
 
 Definitions, 72.24 32 
 
 Discount upon payment of tax, 72.06 14 
 
62 
 
 INDEX 
 
 District attorney 
 
 duties of, 72.16; 72.17 (3) 26,28 
 
 Milwaukee County, 72.17 (4) 28 
 
 Estate, insurance taxable as part of, 72.01 (7) 10 
 
 Executors 
 
 fees, when taxable, 72.10 16 
 
 may sell property, 72.07 14 
 
 to file receipt, 72.05 (3) 14 
 
 to pay tax, 72.07 14 
 
 Exemptions, 72.04 12 
 
 of property without the state, when, 72.04 (7) 13 
 
 Pees of public administrator, 72.17 (3) 28,48 
 
 of special appraiser, 72.14 20 
 
 Foreign corporations to report, 72.11 (6) 18 
 
 Foreign executors, 72.11 17 
 
 Forms and blanks, commission to prescribe, 72.18 (7) 30 
 
 Hearing by the court, 72.15 21 
 
 Holding company, 72.11 (4) 18 
 
 Income, not taxable, 72.15 (5) 22,49 
 
 Inheritance tax 
 
 counsel, 72.18 (2) 29 
 
 original law 6 
 
 proceeds 59 
 
 Insurance 
 
 commission to compute present value, 3871a 35 
 
 money, taxable, 72.01 (7) 10 
 
 Interest chargeable upon tax, 72.06 14 
 
 Introduction 3 
 
 Joint estates, taxable, 72.01 (6) 9 
 
 Liability for tax, 72.05 (1) 13 
 
 Lien of tax, 72.05 (1) ; 72.07 13, 14 
 
 Life estates 
 
 how computed, 3871m 35 
 
 with right to use principal , 49 
 
 Masses, bequests for, taxable 50 
 
 Monuments, deduction for 48 
 
 Nonresident decedent, 72.11 17 
 
 estates, 72.18 (4) 30 
 
 estates, compromise, 72.21 31 
 
 estates, jurisdiction, 72.12 (3) 20 
 
 mortgage on Wisconsin property, taxable 50 
 
 Notice, form of 54, 55, 56 
 
 of hearing, 72.15 (2) 21 
 
 of hearing, instructions concerning 53 
 
 to public administrator, 72.12 (2); 72.15 (2) 19,21 
 
 to tax commission, 72.15 (2) 21 
 
INDEX 63 
 
 One hundred dollars exemption, obsolete, 72.04 (6) 13 
 
 Order 
 
 copies to be served, 72.15 (10) 25 
 
 determining tax, 72.15 (10) 25 
 
 proof of mailing to be filed, 72.15 (10) 25 
 
 to include what, 72.15 (10) 25 
 
 Penalty, 72.06 14 
 
 corporation not reporting, 72.11 (7) 19 
 
 Power of appointment, transfer under, taxable, 72.01 (5) 9 
 
 failure to exercise, taxable, 72.01 (5) 9 
 
 Primary rates, 72.02 10 
 
 Progressive rates, 72.03 11 
 
 Property without the state exempt, when, 72.04 (7) 13 
 
 Public administrator 
 
 appointment, 3818 34 
 
 duties of, 72.17 27 
 
 duties and compensation, 72.17 (3) 28 
 
 notice, 72.12 (2) 19 
 
 to collect taxes, 72.16 26 
 
 to compromise, 72.21 31 
 
 Quarterly reports of county treasurer, 72.19 31 
 
 Rates, amendment of 3, 4 
 
 and exemptions, prior to June 2, 1917 38 
 
 in force June 3, 1917-July 20, 1921 39 
 
 in force after July 20, 1921 40 
 
 progressive, 72.03 11 
 
 to be applied, 72.02 10 
 
 Receipts' 
 
 for tax, 72.22 32 
 
 of county treasurer, 72.05 (2) 13 
 
 Records discharged by special administrator, 3813a 33 
 
 Refunding tax, 72.08 15 
 
 Rehearing, within 60 days, 72.15 (11) 25 
 
 Reports 
 
 of county treasurer, 72.19 31 
 
 of special appraiser, 72.15 21 
 
 to tax commission, 72.11 (6) 18 
 
 Special administration, 72.17 , 27 
 
 comments by commission 57 
 
 petition 58 
 
 Special appraiser, 72.13 20 
 
 power, duties, compensation, 72.14 20 
 
 Stock and bonds of (foreign corporations, 72.11 (3) 17 
 
 Supreme court cases 41 
 
 Table 
 
 American experience 37 
 
 of mortality, 3871a 35 
 
 of rates : 38, 39, 40 
 
 Tax commission 
 
 entitled to notice, 72.15 (2) 21 
 
 hearings by, 1087—40 33 
 
 powers of, 1087—37 33 
 
 powers and duties, 72.18 (3) 29 
 
 to appoint counsel, 72.18 (2) 29 
 
 to supervise tax, 72.18 (1) 28 
 
64 INDEX 
 
 Taxes 
 
 advance payment, 72.08 (3) 16 
 
 as deductions 50 
 
 deferred, 72.09 16 
 
 determined by county court, 72.15 (1) 21 
 
 how applied, 72.23 32 
 
 imposed upon transfer, 72.01 8 
 
 on contingent estate, 72.15 (8) 24 
 
 paid in another state '. 50, 51 
 
 paid to state, 72.19; 72.23 31,32 
 
 payable to county treasurer, 72.05 (2) 13 
 
 per cent to county, 72.20 , 31 
 
 receipt on final accounting, 72.05 (3) 14 
 
 refunded, 72.08 '. 15 
 
 returned, 72.15 (6) 23 
 
 subject to discount or interest, 72.0(6 14 
 
 unpaid, 72.16 : 26 
 
 upon clear market value, 72.01 (8) 10 
 
 upon corpus or principal, 72.15 (5) 22 
 
 when due, lien, liability, 72.05 (1) 13 
 
 when imposed, vesting before enactment of law, not tax- 
 able, 72.01 (5) 9 
 
 when payable, 72.06 _ 14 
 
 Third appraiser, 72.15 (3) 22 
 
 Transfers 
 
 by nonresident of state, 72.01 (2). 8 
 
 by resident of state, 72.01 (1) 8 
 
 defined, 72.24 32 
 
 exempt from tax, 72.04 (1) 12 
 
 in contemplation of death, 72.01 (3) 8 
 
 of joint estate, 72.01 (6) 9 
 
 taxable, 72.01 8 
 
 to take effect at or after death, 72.01 (3) 8 
 
 Trustee may sell property, 72.07 14 
 
 Unpaid taxes, 72.16 „.*....: 26 
 
 Value of life estates, how computed, 3871m 35, 36 
 
 Widow 
 
 allowance to, taxable 52 
 
 exemption, 72.04 (2) 12 
 
 rate to be applied 52 
 
 Wisconsin cases 41 
 

 
 
 
 
 
 J5*^' 
 
 ^yfe 
 
 Kh .. 
 
 "vje^