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sue of letters of administration or letters testamentary, or ancillary letters; the date and place of death of such decedent; the estimated value of the property of such decedent; names and places of residence and relationship to decedent of the heirs at law of such decedent; the names and places of residence of legatees, devisees, and other beneficiaries in any will of such decedent; the amount of such legacy, and the estimated value of any property devised therein and to whom devised. These entries shall be made from data contained in the papers filed on any such application, or in any proceedings relating to the estate of the deceased. The District Judge, or the Clerk of the Court under his direction, shall also enter in such book the amount of the property of any such decedent, as shown by the inventory thereof, when made and filed in his office, and the returns made by any appraisers appointed by him under this Act, and the value of all inheritances, devises, bequests, legacies, and gifts inherited from such decedent or given by such decedent in his will, or otherwise, as fixed by the District Court; and the tax assessed thereon as shown by any receipts filed covering said tax. The Inheritance Tax Commissioner shall also furnish to each Clerk of the District Court forms for the reports to be made by such Clerk which shall correspond with the entry to be made in such book.

Report of Clerk of Court.

Section 24. Each Clerk of the District Court shall, on the first day of January, April, July and October of each year, under the seal of the Court, make a report, upon the forms furnished by the Inheritance Tax Commissioner, containing all data and matters required to be entered in such book, which shall be immediately transmitted to the Inheritance Tax Commissioner.

Certified Copies of Reports.

Section 25. Administrators, executors, or trustees of every estate subject to the Inheritance Tax shall, when demanded by the Inheritance Tax Commissioner, furnish certified copies of such parts of their reports as may be demanded by the said Commissioner, and upon refusal of the said parties to comply with such demand, it shall be the duty of the Clerk of the District Court, upon request by the Commissioner so to do, to supply such reports and charge the expense of making the same to the executor, administrator, or trustee who has failed to comply with the demand of the Inheritance Tax Commissioner. The reports shall include all those papers filed in the probate of the estate including the will where decedent died intestate. Violation by Administrator-Penalty.

Section 26. Every person who shall administer the personal estate of any person dying after the passage of this Act, or any part thereof, without proving the will of the deceased, or taking out letters of administration of such personal estate shall be punished by imprisonment in the County Jail not more than one (1) year or by a fine not exceeding five hundred dollars ($500.00).

Property Subject to Tax.

Section 27. Except as to real property located outside of the State passing in fee from the decedent owner, the tax imposed under this Act shall hereafter be assessed against and be collected from property of every kind, which, at the death of the decedent owner, is subject to or thereafter, for the purpose of distribution, is brought into this State and becomes subject to the jurisdiction of the Courts of

this State for distributive purposes, or which was owned by a decedent domiciled within the State at the time of death of such decedent even though the property of said decedent so domiciled was situated outside of the State.

Foreign Estate.

Section 28. In case of any property belonging to a foreign estate, which estate, in whole or in part is liable to pay an inheritance tax in this State, the said tax shall be assessed upon actual value of said property remaining after the payment of such debts and expenses as are chargeable to the property under the laws of this State. If the executor, administrator, or trustee of such foreign estate files with the Inheritance Tax Commissioner, a duly certified statement, exhibiting the appraised value of the entire estate of the decedent owner, and the indebtedness for which the said estate has been adjudged liable, which statements shall be duly attested by the Judge of the Court having original jurisdiction, the beneficiaries of the estate shall then be entitled to have deducted such proportion of the said indebtedness of the decedent from the value of the property as the value of the property within this State bears to the whole estate. Payment for Services Performed by Official.

Section 29. Except as otherwise provided in this Act, no officer shall directly or indirectly receive any additional compensation than that allowed him by law, by reason of any duties imposed upon him by the provisions of this Act.

Inheritance Tax Commissioner Shall Enforce Act.

Section 30. The Inheritance Tax Commissioner shall enforce the provisions of this Act, and for such purpose he is hereby given such authority is is reasonably necessary to enforce all the provisions hereof, including authority to employ such assistance and clerks as shall meet with the approval of the Board of State Supplies.

Payment for Service.

Section 31. The Inheritance Tax Commissioner shall prepare a duly verified itemized account of all expenses incurred and disbursements made by him in administering this Act and all expense actually incurred by him in enforcing or carrying out its provisions and present the same upon a proper voucher to the State Auditor who shall thereupon draw his warrant on the State Treasurer against the Inheritance Tax Fund in the State Treasury.

Fees for Service.

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Section 32. The Inheritance Tax Commissioner shall collect the following fees:

For issuing each permit authorizing transfer of shares of capital stock of a corporation or of securities of a corporation, two dollars ($2.00).

For making certified copies of papers or records or orders, and certifying the same, fifteen cents (15c) per folio.

For issuing certificate showing no inheritance tax due, one dollar ($1.00).

For issuing each duplicate receipt, fifty cents (50c).

All moneys collected for fees shall be paid monthly to the Treasurer of the State of Wyoming and shall be credited to the Inheritance Tax Fund.


Section 33. Chapter 180 of the Wyoming Compiled Statutes of 1920, and Chapter 126 of the Wyoming Session Laws of 1921, and Chapter 80 of the Wyoming Session Laws of 1923, and all Acts and parts of Acts in conflict herewith are hereby repealed, provided, however, that this Act shall not operate to release or waive or otherwise alter or affect any tax or taxes which may have accrued under the provisions of any prior Act.

Section 34. This Act shall take effect and be in force from and after its passage.

Approved February 21, 1925.


Original House Bill No. 127.


AN ACT to amend and re-enact Sections 4466, 4468, 4469, 4471, 4472, 4473 and 4474, Wyoming Compiled Statutes 1920; providing for a state inspector of coal mines and two deputies, prescribing their duties, fixing their compensation and their authority, and their duties, and repealing Sections 4467, 4470, 4477 and 4478, Wyoming Compiled Statutes, 1920, and Sections 10 and 11 of Chapter 95 of the Session Laws of Wyoming 1921.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1. That Section 4466, Wyoming Compiled Statutes, of 1920 be amended and re-enacted to read as follows:

Appointment of Inspectors-Salary-Expenses.

Section 4466. The Governor shall nominate and by and with the consent of the Senate appoint a State Inspector of Coal Mines and two Deputy Inspectors of Coal Mines, who shall hold their respective offices for terms of four (4) years and until their successors are duly appointed and qualified, providing that the first appointments be for a period of two years. They shall each have a thorough knowledge of practical mining and mining engineering, and each shall hold a certificate from the Coal Mining Examining Board of Wyoming certifying to his competency and qualifications to discharge the duties of the office for which he is appointed. Neither the State Inspector nor either of his two deputies shall be an employee, owner or part owner in any coal mine or coal mining company in the State. Said inspectors shall not be less than thirty (30) years of age, citizens of the United States, and qualified electors of this State, of good repute and temperate habits. The State Inspector of Coal Mines shall receive an annual salary of Forty-two Hundred Dollars ($4200.00), and each Deputy Inspector of Coal Mines shall receive an annual salary of Thirtysix Hundred Dollars ($3600.00) and all of them shall receive actual traveling expenses when in the discharge of their duties. The State Inspector of Coal Mines shall keep his office in the City of Rock Springs, Sweetwater County, Wyoming, and the Deputy Inspectors shall be located at such place or places as may be designated by the State Inspector. The State Inspector of Coal Mines is hereby authorized to procure such instruments, chemical tests and stationery, and to incur such expense of communication from time to time as may be

necessary to the discharge of his duties and those of his deputies; provided that such expense shall not exceed the contingent fund provided. All expense of the State Mine Inspector or his deputies, or his or their offices, shall be paid out of the State Treasury upon accounts duly certified by the State Inspector, audited by the State Auditor. All instruments, plans, books, memoranda, notes and other property, pertaining to the offices hereby created, shall be the property of the State and shall be delivered by each inspector to his successor in office, and each inspector shall be allowed all expenses necessarily incurred in enforcing the provisions of law relating to coal mines in the courts of this State when such expenses are certified to be correct by the court before which the proceedings were heard.

Section 2. That Section 4468, Wyoming Compiled Statutes, 1920, be amended and re-enacted to read as follows:

Bond of Inspectors.

Section 4468. Said State Inspector of Coal Mines and each of his deputies shall before entering upon the discharge of their duties, give bond to be approved by the Insurance Commissioner in the penal sum of five thousand dollars ($5,000.00) to the State of Wyoming with sufficient sureties, which bonds shall be conditioned on the faithful discharge of their duties. The said State Inspector and each of his deputies shall devote the whole of their time to the duties of their office. It shall be the duty of the State Inspector and his deputies to examine each coal mine in the State of Wyoming not less frequently than once during every three months, and more often if conditions require special examination for the protection of life and property. Provided that mines in which less than ten men are employed need not be inspected more often than once in 12 months, unless the condition requires more frequent inspection. It shall be the further duty of the State Inspector and his deputies to make a detailed report of each examination in writing and to file the same in the office of the Governor within one week after making such examination. And the said State Inspector shall make up a general annual written report in detail showing the number of times each mine has been inspected during the year, and file the same in the office of the Governor not later than December 1st of each year. It shall be the further duty of the said State Inspector and each of his deputies to faithfully execute the provisions of law relating to coal mines and mining, and cause them to be observed and strictly carried out.

Section 3. That Section 4469, Wyoming Compiled Statutes, 1920, be amended and re-enacted to read as follows:

Duties of Inspectors.

Section 4469. It shall be the duty of the State Inspector and his deputies to make records of all examination of mines within the State of Wyoming, showing the condition in which they find them, especially in reference to ventilation and drainage, the number of mines in the State, the number of persons employed in each mine, the extent to which the laws are obeyed, the progress made in the improvements sought to be secured, the number of accidents and deaths resulting from injuries received in and about the mines, with cause of such accidents or deaths, said reports to be made quarterly.

Section 4. That Section 4471, Wyoming Compiled Statutes, 1920, be amended and re-enacted to read as follows:

Report by Inspectors.

Section 4471. It shall be the duty of the State Inspector of Coal Mines and his deputies on each visit to any mine to make out a written or partly written and partly printed report of the condition in which he finds such mines, and post the same in the office of the mine, and also on the tipple of such mine; the said report shall give the date of visit, the number of feet of air in circulation at the crosscut of each and every entry, and such other information as he shall deem necessary, and the report shall remain posted in the office and also on the tipple of such mine for three months and until the report of the succeeding examination is posted, and said report may be examined by any miner or person employed in or about such mine.

Section 5. That Section 4472, Wyoming Compiled Statutes, 1920, be amended and re-enacted to read as follows:

Report by Mines to Inspector.

Section 4472. On or before the 31st of January in each year the owner, operator or superintendent of any mine or colliery shall send to the State Inspector of Coal Mines a correct report, specifying with respect to the year ending the 31st of December of the previous year, the name of the owner, operator and officers of the mine, and the quantity of coal mined, and the number of men employed. The report shall be in such form and give such information as may be from time to time required and prescribed by the inspector; blank forms for such report shall be furnished by the State.

Section 6. That Section 4473, Wyoming Compiled Statutes, 1920, be amended and re-enacted to read as follows:

Further Duties of Inspectors.

Section 4473. Wherever in the statutes or laws of Wyoming, not specifically referred to in this chapter, any duty or obligation is imposed upon the State Inspector of Coal Mines, said duty shall become and is hereby made a part of the duties of the Inspectors of Coal Mines provided for in this chapter, and the inspectors appointed under the provisions of this chapter shall have jurisdiction, power and authority to act in the premises, and to enforce the laws of the State relating to coal mines.

Section 7. That Section 4474, Wyoming Compiled Statutes, 1920, be amended and re-enacted to read as follows:

Annual Report to Governor.

Section 4474. The State Inspector of Coal Mines shall make an annual report to the Governor on the first Monday in March of each year containing the substance of the matter embodied in his quarterly reports now provided for by law, and setting forth fully the number of fatal and non-fatal accidents occurring within his jurisdiction, the name of the mine and its location, the names of all persons injured and killed thereby, the nature and causes thereof and such recommendations as he may suggest that would prevent such accidents in the future; and such report shall contain statistical and other information which may tend to promote the development of the coalmining resources of this state and afford a better knowledge of the proper method in mining, blasting and handling of coal in order that those engaged in the coal-mining industry may be informed fully of methods that may secure their safety. Provided, however, that in the event that the State Inspector deems it advisable to make any special

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