In other cases. Information, what may contain. Evidence of of tax. treasurer of the county, in which the estate was probated, Third, A certified copy of the order of determination of determination the inheritance tax, for which the lien exists, certified by either the judge or register of probate of the court that determined the tax or by the Auditor General, may be attached to such information, and when so attached shall be considered a part thereof and shall be prima facie evidence of the determination of the inheritance tax and the accruing of the lien against such property. Also a certificate of the Auditor General stating that the inheritance tax, or any part thereof determined upon the transfer of such property upon which the lien exists, has not been paid, may be attached to such information and when so attached shall be considered a part thereof and shall be prima facie evidence of the non-payment of such an amount of the tax and interest as shown to be unpaid by such certificate; As to nonpayment. Procedure in Service of process, on Fourth, All provisions of law now existing relative to the service of process in chancery cases, and all provisions of law now existing relative to all matters of procedure and practice in chancery cases, not otherwise herein specifically provided for, shall govern in so far as they are applicable in all proceedings instituted under this act; Fifth, If any infant, insane, or otherwise mentally inincompetents. competent person has any interest in the property upon which the lien exists, service of process shall be made upon such a person in the same manner and with the same effect as upon persons not under any disability, whether such infant, insane, or otherwise mentally incompetent person is within or without the jurisdiction; Guardian, whom ap pointed. Sixth, After the issuing and service of process against when and by the infant, insane, or otherwise incompetent person, a guardian ad litem may be appointed for such infant, insane, or otherwise incompetent person by the court upon motion of the Attorney General, or such guardian ad litem may be appointed by the court upon the request of such infant, and in case of an insane or otherwise incompetent person, at the request of such person's general guardian; when taxes transferred have been transfer of Seventh, If upon the hearing of said cause it shall appear Proceedings, that the inheritance taxes and interest, or either, upon the are not paid transfer of the property upon which the lien exists have not upon transfer of property. been paid, the court shall decree the amount of taxes and interest thereon found to be due, together with such costs as are now allowed by law in chancery cases as the court shall award, to be paid by the person or persons owning the property, or any interest therein, within three months after the entry of said decree and that in default of such payment that the property upon which the lien exists, be sold to satisfy such taxes, interest and costs. If it shall When appear that the person or persons to whom was transferred Property the property by will or under the intestate laws, have by will, etc., parted with their interest therein before the institution of parted with. the proceedings herein provided for, and that such property is owned by a subsequent purchaser, the court shall decree that such property be sold to satisfy such taxes, interest and costs, unless the owner thereof satisfies such taxes, interest and costs within three months from the entry of such decree: Provided, That in those cases in which it shall appear that Proviso as to two or more pieces or parcels of land were transferred by more than will or under the intestate laws, to one person, and that one parcel. such person has, prior to the institution of the proceedings herein provided for, parted with either or all of said pieces. or parcels of land and that the court can ascertain from the order of determination, the amount of inheritance tax, determined upon the transfer of each piece or parcel and that the lien against all of said pieces or parcels is being foreclosed in one proceeding, the court may decree the sale of said piece or parcel, to satisfy the amount of tax determined upon the transfer of said piece or parcel, together with the interest thereon and the pro rata costs of the proceeding; Provided, That in no case shall any such property be sold Proviso as to to satisfy such taxes, interest and costs within three months time of sale.. after the entry of such decree: Provided further, That if the Proviso as to person or persons owning such property or any interest redeeming therein, his heirs, executors, administrators, or any person lawfully claiming from or under him or them, shall within six months from the time of such sale redeem the entire premises sold, by paying to the register of deeds in whose office the deed is deposited, as provided by the eleventh subdivision of this section, for the benefit of such purchaser, his executors, administrators, or assigns, the sum which was bid therefor at the time of sale, with interest, at the rate of six per cent. together with the sum of one dollar as a fee for the care and custody of such redemption money, and the fee paid by the purchaser for recording his deed, then said deed shall be void and of no effect, but in case any distinct lot or parcel separately sold shall be redeemed leaving a portion of the premises unredeemed, then such deed shall be inoperative merely to the parcel or parcels so redeemed and property sold. Sale of property, when court to order. Time and place of. to those portions not so redeemed shall remain valid and of full effect; Eighth, If it shall appear to the court after the expiration of three months from the date of entry of the decree from a certificate of the county treasurer to whom the taxes, interest and costs were to be paid, attached to a petition of the Attorney General for an order of sale of such property, that the same have not been paid, he shall enter an order directing the circuit court commissioner, or some other person duly authorized by the order of the court, to sell such property. Such sales shall be at public vendue between the hours of nine o'clock in the morning and six o'clock in the evening at the court house or at such other place as the court shall direct, within sixty days from the date of the Proviso as to order and on the date therein specified: Provided, That the court may, if necessary, by further order adjourn the sale from time to time: Provided further, That the circuit court commissioner, or other person authorized to make such sale, may, if bids are not received equal to the amount of taxes, interest and costs, adjourn the sale from time to time. But in no case shall such sale be adjourned for more than sixty days at any one time; adjournment. Further proviso. Time of adjournment limited. Order of sale, publishing of. Proviso, order of adjournment. Ninth, Upon receipt of a certified copy of the order of sale the circuit court commissioner, or other person duly authorized by the order of the court, to conduct such sale, shall publish the same in some newspaper printed in the county or such other paper as the court may direct, once in each week, for three weeks in succession: Provided, That if the sale is adjourned by order of the court, or by the circuit court commissioner, or other person duly authorized by the order of the court, to conduct such sale the same publication shall be had of the order or notice adjourning the sale as is herein provided for publishing the order of sale: ProProviso as to vided further, That proof of such publication shall be filed with the register in chancery before the sale; filing proof of publication. Sale, certified report of, where filed. Deeds, execu tion of, what to specify. When and where deposited. Tenth, The circuit court commissioner, or other person authorized to make such sale shall make and file a report of the same. Such report shall be entitled in the court and cause and shall be certified and filed with the register in chancery; Eleventh, Deeds shall thereupon be executed by such circuit court commissioner, or other person, making such sale, specifying the names of the parties in the suit, the date of the determination of the inheritance tax; the name of the deceased, the county in which the estate was probated, with a description of the premises and the amount for which each parcel of land therein described was sold, and he shall indorse upon each deed when the same shall become operative, in case the premises are not redeemed according to law. Such deed or deeds shall, as soon as practicable and within twenty days after such sale, be deposited with the register of deeds of the county in which the land therein described recorded. on face of becomes is situated, and the register shall endorse thereon the time the same was received and for a better preservation thereof, To be shall record the same at length in a book to be provided for in his office for that purpose, and shall index the same in the regular index of deeds, and the fees for recording same shall be paid by the purchaser and be included among the other costs and expenses. In case such premises or any "Redeemed," parcel thereof shall be redeemed the register of deeds shall when written write on the face of such record the word "Redeemed," stat- record. ing at what date such entry is made and signing such entry with his official signature. Unless the premises described When deed in such deed, or any parcel thereof, shall be redeemed within operative. the time limited for such redemption, as herein provided, such deed shall thereupon as to all parcels not so redeemed, become operative and shall vest in the grantee therein named, his heirs or assigns all the right, title and interest therein which the person or persons received therein either from the deceased by reason of the transfer to them by will or under the intestate laws, or as subsequent purchasers; Twelfth, The proceeds of every sale herein provided for Proceeds of shall be paid to the treasurer of the county wherein the estate sale, to whom was probated, to be applied to the discharge of the tax, in- applied. terest and costs, and if there be any surplus, it shall be brought into court for the use of the defendant, or the person entitled thereto, subject to the order of the court. The re- Redemption demption money paid to the register of deeds, shall be paid position of. to the persons entitled thereto as soon as practical, and in those cases in which the State was the purchaser, the money shall be paid to the treasurer of the county wherein the estate was probated, and if there be any surplus after the tax, interest and costs are satisfied, the same shall be brought into court for the use of the defendant or the person entitled thereto, subject to the order of the court; paid, how moneys, dis mation, to Thirteenth, Upon the filing of the information, two dol- Fees, for lars as fees shall be paid to the register in chancery, which filing inforshall be in full of all register fees and charges in such pro- whom paid. ceedings, on his behalf. The circuit court commissioner, or For conducting sale, other person authorized by the court to make the sale, shall etc. be entitled to the following fees and no others: For attending sale and adjourning same, one dollar; for attending sale and making same, one dollar and fifty cents; mileage, one way, ten cents per mile; executing deed or deeds on real estate sales, twenty-five cents for each deed necessarily executed; making report of sale and filing same, one dollar. The cost of publishing any legal notices herein required to Legal notices, be published shall be at the rate of seventy cents per folio chi for the first insertion, and thirty-five cents per folio for each subsequent insertion. The fees which are provided for in this Fees, to be act, shall be added by the circuit court commissioner, or against land. other person duly authorized to make the sale, to the tax, interest and costs awarded by the court as charges against the land. cost of publishing. charges SEC. 4. If in any case, whether such transfer shall take effect prior or subsequent to the taking effect of this act, such a tax is paid within twelve months 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, interest shall be charged and collected thereon at the rate of eight per cent. 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 cannot be determined and paid as herein provided, in which case interest at the rate of six per cent. per annum shall be charged upon such tax from and after the expiration of said eighteen months until the tax is determined, or could be determined, and after the determination, or after the time it could be determined, interest at eight per cent. per annum shall be charged until the date of the payment thereof. In all cases where payment is deferred as provided in section seven of this act, interest shall be charged at the rate of five per centum per annum from the accrual of the tax until the date of the payment thereof. SEC. 11. The judge of probate, upon the application of any interested party, including the Auditor General and county treasurers, or upon his own motion, shall, as often as and whenever occasion may require, appoint a competent person as appraiser to fix the clear market value at the time of the transfer thereof of property which shall be subject to the payment of any tax imposed by this act, a description of which property and the names and residences of the persons to whom it passes shall be given by the judge of probate to such appraiser. If the property, upon the transfer of which the tax is imposed, shall be an estate, income or interest for a term of years or for life, or determinable upon any future or contingent estate, or shall be a remainder or reversion or other expectancy, real or personal, the entire property or fund by which such estate, income or interest is supported, or of which it is a part, shall be appraised immediately after such transfer, or as soon thereafter as may be practicable, at the clear market value thereof as of that date: Provided, however, That when such estate, income or interest shall be of such a nature that its clear market value cannot be ascertained at such time, it shall be appraised in like manner at the time when such value first became ascertainable. The value of every future or contingent or limited estate, income, interest or annuity, dependent upon any life or lives in being, shall be determined by the rule, method or standard of mortality and value employed by the Commissioner of Insurance in ascertaining the value of policies of life insurance companies, except that the rate of interest for computing the present value of all future and contingent interests or estates shall be five per centum per |