four consecutive years; and it shall be a misdemeanor for any person to fish in any stream, lake or pond, while so reserved. When any stream, lake or pond is selected for any such purposes, the County Warden shall forthwith post or cause to be posted and maintained conspicuous notices thereof along the banks or shores of such stream, lake or pond, at points over one mile apart; and the County Warden shall also cause notice thereof to be published in the newspaper issued and published nearest to such lake, stream or pond, for two weeks prior to the closing of such stream, lake or pond to public fishing.

Sec. 29. Shipping fish or game out of State unlawful. It shall be unlawful for any person or persons at any time to ship or cause to be shipped, carried or transported or to consign for shipment out of this State, any of the animals, birds or fish, or any part or parts thereof, dead or alive, mentioned in this act.

Any person or persons found guilty of violating any of the provisions of this section shall be fined in a sum not less than one hundred dollars.

Sec. 30. Non-resident gun license. It shall be unlawful for any non-resident person or for any resident who is not a citizen of the United States to kill any game, animals, birds or fish in this State, without first having procured the license to do so hereinafter provided for. Any non-resident person or any resident who is not a citizen of the United States, upon the payment to the State Commissioner, of the sum of twenty-five dollars, shall be entitled to receive a license, from said commissioner, which will entitle him to hunt and kill game, animals, birds and fish, for the period of one year subject to all the laws of this State for the protection of fish and game. All moneys received by the State Fish and Game Commissioner under the provisions of this section shall be turned into the general fund of the State Treasury.

Sec. 31. Repeal. That title 21, Revised Statutes of Utah, 1898; chapter 26, laws of Utah, 1899; chapter 133, laws of Utah, 1901; and chapter 116,laws of Utah, 1903, are hereby repealed.

Approved this 17th day of March, 1905.

CHAPTER 119.

TO TAX GIFTS, LEGACIES AND INHERITANCE..

An Act to tax gifts, legacies, and inheritance in certain cases, and to provide for the assessment and collection of the tax, and repealing chapter 62, of the laws of Utah, 1901, and chapter 93 of the laws of Utah, 1903.

Be it enacted by the Legislature of the State of Utah:

SECTION 1. All property in excess of ten thousand dollars subject to inheritance tax. All property within the jurisdiction of this State and any interest therein, whether belonging to the inhabitants of this State or not, and whether tangible or intangible, which shall pass by will or by the statutes of inheritance of this or any other State, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor or donor, to any person in trust or otherwise, shall be subject to a tax of five per centum of its market value above the sum of ten thousand dollars, after the payment of all debts, for the use of the State; and all administrators, executors and trustees, and any such grantee under conveyance, and such donee under a gift made during the grantor's or donor's life, shall be respectively liable for all such taxes to be paid by them respectively, except. as herein otherwise provided, with lawful interest as hereinafter set forth until the same shall have been paid. The tax aforesaid shall be and remain a lien on such estate from the death of the decedent until paid. In determining the amount of tax to be paid under the provisions of this section, after the payment of all debts the sum of ten thousand dollars shall be deducted from the entire estate and the tax shall be computed and paid on the entire remainder; and the court shall determine the amount of tax to be paid by the several devisees, legatees, grantees or donces of the decedent.

Sec. 2. Term "debts" defined. The term "debts" as used in this chapter, shall include, in addition to debts owing by decedent at the time of his death, the local or State taxes due from the estate prior to his death, a reasonable sum for funeral expenses, the court costs, the cost of appraisement made for the purpose of assessing the inheritance tax, the statutory fees of executors, administrators or trustees. and no other sum; but said debts shall not be deducted unless the same are approved and allowed, within fifteen months from the death of decedent, as established claims against the estate, unless otherwise ordered by the judge of the proper county.

Sec. 3. Appraisers to be appointed. In each county the court shall annually appoint three competent residents and free holders of said county, to act as appraisers of all property within its jurisdiction, which is charged or sought to be charged with an inheritance tax. Said ap

praisers shall serve for one year, and until their successors are appointed and qualified. They shall each take an oath to faithfully and impartially perform the duties of the office, but shall not be required to give bond. They shall be subject to removal at any time at the discretion of the court, and the court, or judge thereof in vacation, may also in its discretion, either before or after the appointment of the regular appraisers, appoint other appraisers to act in any given case. Vacancies occuring otherwise than by expiration of term, shall be filled by the appointment of the court. or by a judge in vacation.

Sec. 4. Appraisers must not take fee from heir, etc. Any appraiser appointed by this act who shall take any fee or reward from any executor, administrator, trustee, legatee,, next of kin or heir of any decedent, or from any other person liable to pay said tax or any portion thereof, shall be guilty of a misdemeanor, and upon conviction in any court having jurisdiction of misdemeanors, he shall be fined not less than two hundred and fifty dollars nor more than five hundred dollars and imprisoned not exceeding ninety days, and in addition thereto the judge shall dismiss him from such service.

Sec. 5. Commission to appraisers. When an estate is opened in which there is property which may be subject to the inheritance tax, the clerk shall forthwith issue a commission to the appraisers, who shall fix a time and place for appraisement.

Sec. 6. Duties of appraisers. It shall be the duty of all appraisers appointed under the provisions of this act to forthwith give notice to the State Treasurer and other persons known to be interested in the property to be appraised, of the time and place at which they will appraise such property, which time shall not be less than ten days from the date of such notice. The notice shall be served in the same manner as is prescribed for the commencement of civil actions, and if not practicable to serve the notice provided for by statute, they shall apply to the court or a judge in vacation for an order as to notice and upon service of such notice and the making of such appraisement, the said notice, return thereon and appraisement shall be filed with the clerk, and a copy of such appraisement shall be filed by the clerk with the State Treasurer.

Sec. 7. Objections to appraisments. Hearing on. The State Treasurer or any person interested in the estate appraised, may, within twenty days thereafter, file objections to said appraisement, on the hearing of which as an action in equity, either party may produce evidence competent or material to the matters therein involved. If, upon such hearing, the court finds the amount at which the property is appraised is at its value on the market in the ordinary course of trade, and the appraisement was fairly and in good faith made, it shall approve such appraisement; but if it finds that the apparisement was

made at a greater or less sum than the value of the property in the ordinary course of trade, or that the same was not fairly or in good faith made, it shall set aside the appraisement, appoint new appraisers, and so proceed until a fair and good appraisement of the property is made at is value in the market in the ordinary course of trade. The State Treasurer, or any one interested in the property appraised, may appeal to the Supreme Court from the order of the district court approving or setting aside any appraisement to which exceptions have been filed. Notice of appeal shall be served within thirty days from the date of the order appealed from, and the appeal shall be perfected in the time now provided for appeals in equitable actions. In case of appeal,the appellant, if he is not the State Treasurer, shall give bond to be approved by the clerk of the court, to pay the tax, which bond shall provide that the said appellant and sureties shall pay the tax for which the property may be liable with cost of appeal. If upon the hearing of objections to the appraisement, the court finds that the property is not subject to the tax, the court shall upon expiration of time for appeal, when no appeal has been taken, order the clerk to enter upon the lien book a cancellation of any claim or lien for taxes. If at the end of twenty days from the filing of the appraisement with the clerk, no objections are filed, the appraisement shall stand approved..

Sec. 8. Action on cases now pending. In all cases where the property of an estate has been subject to or liable for the payment of the tax provided in this act, or where such property has heretofore been. appraised and the tax not yet paid, and the notice required in this act was not given, it shall be the duty of the court, immediately upon the taking effect of this act, to enforce such tax, or to set aside any appraisement heretofore made, and order a reappraisement of the same to be made as in this act provided, anything in the law contrary notwithstanding.

Sec. 9. Time of appraisement and payment of tax. All the property of the decedent subject to such tax shall, except as hereinafter provided, be appraised within thirty days next after the appointment of an executor, administrator or trustee, at its market value in the ordinary course of trade, and the tax thereon, calculated upon the appraised market value after deducting debts for which the estate is liable, shall be paid by the persons entitled to said estate within fifteen months from the death of the testator or intestate, unless a longer period is fixed by the court, and, in default thereof, the court shall order the same, or so much thereof as may be necessary to pay such tax, to be sold.

Sec. 10. Estates for life or term of years. Whenever any real estate of a decedent shall be subject to such tax, and there be a life estate or interest for a term of years given to one party or parties, and

the remainder to another party or parties, the court shall direct the interest of the life estate, or term of years, to be appraised at its market value in the ordinary course of trade, and, upon the approval of such appraisement by the court, the party entitled to such life estate, or term of years, shall, within sixty days thereafter, pay such tax, and in default thereof the court shall order such interest in said estate, or so much thereof as shall be necessary to pay such tax, to be sold. Upon the determination of such life estate, or term of years, the court shall, upon its own motion, or upon the application of the State Treasurer, cause such estate to be appraised at its then market value in the ordinary course of trade, from which shall be deducted the value of any improvements thereon, or betterments thereto, if any, made by the remainder man during the time of the prior estate, to be ascertained and determined by the appraisers, and the tax on the remainder shall be paid by such remainder man within sixty days from the approval by the court of the appraisers. If such tax is not paid within said time, the court shall then order said real estate, or so much thereof as shall be necessary to pay such tax, to be sold. Whenever any personal estate of a decedent shall be subject to such tax and there be a life estate or interest for a term of years given to one party or parties, and the remainder to another party or parties, the court shall inquire into and determine the market value in the ordinary course of trade, of the life estate or interest for the term of years and order and direct the amount of the tax thereon to be paid by the prior estate and that to be paid by the remainder man, each of whom shall pay his proportion of the tax within sixty days from such determination, unless a longer period is fixed by the court, and, in default thereof, the executor, administrator or trustee shall pay the same out of said property and hold the same from distribution, and invest it at interest under the order of the court until said tax is paid, or until the interest on the same equals the amount of such tax, which shall thereupon be paid.

Sec. 11. Where bequest is in lieu of compensation to executor. Whenever a decedent appoints one or more executors or trustees and in lieu of his or their allowance or commission makes a bequest or devise of property to him or them, which would otherwise be liable to said tax, or appoints them as residuary legatees, and said bequests, devises or residuary legacies exceed what would be a reasonable compensation for his or their services, such excess shall be liable to such tax, and the court having jurisdiction of his or their accounts, upon its own motion or on application of the State Treasurer, shall fix such compensation.

Sec. 12. Where legacy is a charge upon real estate. Whenever any legacies subject to said tax are charged upon or payable out of any real estate, the heir or devisee, before paying the same shall deduct