Tax a lien on property transferred. to whom sent. Duties of receipts. possession or enjoyment at or after such death,'" are hereby amended to read as follows: SEC. 3. Every such tax and the interest thereon herein provided for shall be and remain a lien upon the property transferred until paid, and the person to whom the property is so transferred and the administrator, executor, and trustee of every estate so transferred, shall be personally liable for such tax until its payment; except that the executor or administrator shall not be personally liable for the tax upon a reversion or remainder consisting of real estate where the election provided for in section seven is Tax, to whom made. The tax shall be paid to the treasurer of the county paid. in which the probate court has jurisdiction as herein provided, and said treasurer shall make out, upon forms preReceipts for, scribed by the Auditor General, receipts in duplicate, and immediately send the same to the Auditor General, and accompany them with the amount received in funds by law receivable at the State treasury. It shall then be the General as to duty of the Auditor General to charge the treasurer so receiving the tax with the amount thereof and credit him with the payment of same to State Treasurer, and in case the determination of said tax and said receipt are believed to be in accordance with law, seal said receipts with the seal of his office and countersign the same and return one of them to the county treasurer who shall file and preserve it in his office and immediately send the other of such receipts to the judge of probate who shall file and preserve it in his office, whereupon it shall be a voucher in settlement of the accounts of the executor, administrator, or trustee of the estate upon which the tax is paid. At the same time the Auditor General shall send to the county treasurer the State Treasurer's receipt, countersigned as required by law, showing payment of tax. The sealing and countersigning of said receipts shall not prejudice the right of the State to a review of the determination fixing the tax. The receipts issued under this section shall show whether the amount paid is a payment of the tax upon any beneficial interest or upon the entire transfer. But no executor, administrator or trustee of an estate, in settlement of which a tax is due under the provisions of this act, shall be discharged and the estate or trust closed by a decree of the court, unless there shall be produced a receipt signed by the county treasurer and sealed and countersigned by the Auditor General, or a copy thereof, certified by the county treasurer, or unless payment of the tax has been deferred as prescribed by section seven of this act. When any such tax shall be paid to the county treasurer, he shall, in addition to the duplicate receipts required to be issued upon the form When estate to be closed. due. time of pay prescribed by the Auditor General, give the executor, administrator, trustee, or other person paying the tax, a simple receipt for the amount received. All taxes imposed by this Taxes, when act shall accrue and be due and payable at the time of transfer, which is the date of death: Provided, however, That Proviso as to taxes upon the transfer of any estate, property or interest ment of. therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event, by reason of which the clear market value thereof cannot be ascertained at the time of the transfer as herein provided, shall accrue and become due and payable when the persons or corporations beneficially entitled thereto shall come into actual possession or enjoyment thereof. how instituted. First, All proceedings to enforce any lien now existing, Proceedings or which may hereafter accrue, against any property under to enforce lien. this act, shall be instituted by information, in the name of the people of the State of Michigan, addressed to the circuit court in chancery of the county in which such property is situated. It shall be signed by the Attorney General and need not be otherwise verified, and shall be equivalent to a bill in chancery to enforce the lien against such property. And in such proceedings, all persons owning such property Who to be or any interest therein as shown by the record in the office parties in of the register of deeds, or by the records of the probate court, at the time of the commencement of the proceedings, shall be made parties to such action, and all other persons having any rights or interest in said property, may make themselves parties thereto, on motion to the court, and notice to complainant, and may file their intervening or cross bills, or answers claiming the benefit of cross bills, and notices of lis pendens therein. Intervening or cross bills shall be made on oath; action. proceedings, Second, Such information shall show the name of the Information deceased, date of his death, the place of residence at the to institute time of death, the county in which his estate was probated, what to show. the description of the property transferred, whether by will or under the intestate laws, and against which the lien exists, the name of the person or persons to whom it was transferred, the amount of taxes determined by the probate court upon the transfer, the date of the determination and whether the property is owned by the person or persons to whom it was transferred by will or under the intestate laws or by a subsequent purchaser, naming him. Such information shall also show that the taxes determined upon the transfer of such property have not been paid and the amount of interest due thereon upon the date of the filing of the information. In those cases in which the property. upon Prayer for which the lien exists is owned by the person or persons to relief, deter whom it was transferred by will or under the intestate court in laws, the prayer for relief shall be that the court determine the amount due; that the defendant pay to the county mination of certain cases. In other cases. Information, what may contain. Evidence of of tax. treasurer of the county, in which the estate was probated, for and in behalf of the State of Michigan, whatever sum shall appear to be due, together with the costs of the proceeding, and that in default of such payment the property upon which the lien exists, may be sold in the manner herein provided, to satisfy such taxes, interest and cost. In those cases in which the property upon which the lien exists is owned by a subsequent purchaser, the prayer for relief shall be that the court determine the amount due and that the property upon which the lien exists may be sold in the manner herein provided to satisfy such taxes, interest and costs of the proceeding. Such information may contain such other and further allegations and prayers as are deemed material and permitted by the rules and practice of the court; 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 chancery govern pro ceedings. Fourth, All provisions of law now existing relative to cases, when 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; Service of process, on 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 are not paid transfer of property. property 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 transfer of the property upon which the lien exists have not 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 transferred 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, execution 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 |