Statement filed
with Commis-
sioner of Reve-
nue.

Time for filing.
Blank forms.

Penalty for fail-
ure or refusal.

Recovery of penalty.

Tentative settlement.

Proviso: estates excepted.

Supervision by Commissioner of Revenue.

Rules and regulations. Deputies, attorneys, examiners and special agents. Inquiries as to enforcement of law by counties.

Appraisal by agents of department.

Special appraiser.

Pay of special appraiser.

Appeal from additional appraisal to Commissioner of Revenue. Appeal to Superior Court.

person or corporation, in trust or otherwise, within three years prior to the death of the decedent. The statement herein provided for shall be filed with the Commissioner of Revenue at Raleigh, N. C., six months after the qualification of the executor or administrator, upon blank forms to be prepared by the Commissioner of Revenue. If any administrator or executor fails or refuses to comply with any of the requirements of this section, he shall be liable to a penalty of not more than one thousand dollars, which shall be recovered by the Commissioner of Revenue for use of the State in an action to be brought in the Superior Court of the county in which the estate is being administered. Every executor or administrator may make a tentative settlement of the inheritance tax with the Commissioner of Revenue based upon the sworn inventory provided in this section: Provided, that this section shall not apply to estates of less than two thousand dollars in value when the beneficiaries are husband or wife or children or grandchildren of the decedent.

SEC. 16. Supervision by Commissioner of Revenue.

The Commissioner of Revenue shall have complete supervision of the enforcement of all provisions of the Inheritance Tax Act and the collection of all inheritance taxes found to be due thereunder, and shall make all necessary rules and regulations for the just and equitable administration thereof. He shall regularly employ such deputies, attorneys, examiners or special agents as may be necessary for the reasonable carrying out of its full intent and purposes. Such deputies, attorneys, examiners or special agents shall, as often as required to do so, visit the several counties of the State to inquire and ascertain if all inheritance taxes due from estates of decedents, or heirs-at-law, legatees, devisees, or distributees thereof, have been paid; to see that all statements required by this act are filed by administrators and executors, or by beneficiaries under wills where no executor is appointed; to examine into all statements filed by such administrators and executors; to require such administrators and executors to furnish any additional information that may be deemed necessary to determine the amount of tax that should be paid by such estate. If not satisfied, after investigation, with valuations returned by the administrator or executor, the deputy, attorney, examiner, or appraiser shall make an additional appraisal after proper examination and inquiry, or may, in special cases, recommend the appointment by the Commissioner of Revenue of a special appraiser, who, in such case, shall be paid five dollars per day and expenses for his services. The administrator or executor, if not satisfied with such additional appraisal, may appeal within thirty days to the Commissioner of Revenue, which appeal shall be heard and determined as other cases. From this decision

the administrator or executor shall have the right to appeal to the Superior Court of the county in which said estate is situated for the purpose of having said issue tried; said appeal to be made Rules governing appeal. in the same way and manner as is now provided by law for appeals from the decisions of the Corporation Commission: Provided, Proviso: tax to be first paid. that the tax shall first be paid, and if it shall be determined upon Repayment if trial that said tax or any part thereof was illegal or excessive, directed by judgment shall be rendered therefor with interest, and the amount of tax so adjudged overpaid or declared invalid shall be certified by the clerk of the court to the Commissioner of Revenue, who is authorized and directed to draw his warrant on the State Treasurer for the amount thereof.

SEC. 17. Proportion of tax to be repaid upon certain conditions.

court.

quired to refund legacy to be repaid tax.

Whenever debts shall be proven against the estate of a deced- Legatees reent, after the distribution of legacies from which the inheritance tax has been deducted in compliance with this act, and the legatee is required to refund any portion of the legacy, a proportion of the said tax shall be repaid to him by the executor or administrator if the said tax has not been paid into the State Treasury, or shall be refunded by the State Treasurer if it has been so paid in, upon certificate of the Commissioner of Revenue.

SEC. 18.

Commissioner of Revenue may order executor, etc., to file account, etc.

Citation to enforce filing of reports and accounts and pay

ment of tax.

If the Commissioner of Revenue shall discover that reports and accounts have not been filed, and the tax, if any, has not been paid as provided in this chapter, he shall issue a citation to the executor, administrator or trustee of the decedent whose estate is subject to tax, to appear at a time and place therein mentioned, not to exceed twenty days from the date thereof, and Appearance day. show cause why said report and account should not be filed and said tax paid, and when personal service cannot be had, notice Service of shall be given as provided for service of summons by publication in the county in which said estate is located; and if said tax Judgment for tax, shall be found to be due, the said delinquent shall be adjudged cost. to pay said tax, interest and cost. If said tax shall remain due Enforcement of thirty days.

and unpaid for a period of thirty days after notice thereof, the Commissioner of Revenue shall certify the same to the sheriff, who shall make collection of said tax, cost and commissions for collection, as provided in section 8a of this chapter.

SEC. 19. Failure of administrator, executor, or trustee to pay tax.

notice.

interest and

payment after

Any administrator, executor or trustee who shall fail to pay the Liability of adlawful inheritance taxes due upon any estate in his hands or ministrator, execunder his control within two years from the time of his qualifi- after two years. cation shall be liable for the amount of said taxes, and the same Action for remay be recovered in an action against such administrator, execu- covery. tor, or trustee and the sureties on his official bond. Any clerk

Liability of clerk allowing final settlement before payment of tax.

Demand on clerk for tax.

of the court who shall allow any administrator, executor, or trustee to make a final settlement of his estate without having paid the inheritance tax due by law, and exhibiting his receipt from the Commissioner of Revenue therefor, shall be liable upon his official bond for the amount of such taxes.

SEC. 20. Failure of clerk to collect and pay over tax.

If the Commissioner of Revenue shall ascertain that any clerk has failed to collect or pay over any inheritance tax which he should have collected, the Commissioner of Revenue shall demand

Liability of clerk payment of the same by said clerk at once, and if such clerk

on bond.

Action for recovery.

Proviso: date when prior settlements are exonerated.

"Executor" defined.

shall fail to account for or pay over such tax within sixty days from such demand, or to show that he has not been negligent and has made diligent effort to collect the same, he shall be liable on his official bond for double the said tax, to be recovered by the Commissioner of Revenue in an action in the Superior Court of the county in which said clerk resides: Provided, that this section shall not apply to clerks where the estates have been settled and final account of the estate approved prior to the first day of March, one thousand nine hundred and fifteen.

SEC. 21. Executor defined.

That whenever the word "executor" appears in this section entitled "Inheritance Tax," that it shall include executors, administrators, collectors, committees, trustees, and all fiduciaries.

SCHEDULE В

SEC. 22. Defining taxes under this schedule.

Taxes in this schedule shall be imposed as license tax for the privilege of carrying on the business or doing the act named, and nothing in this act contained shall be construed to relieve any person or corporation from the payment of tax as required in the preceding schedule. The license issued under this schedule shall be for twelve months, and shall expire on the thirty-first day of May of each year. Such license thus obtained shall be a personal privilege, and shall not be transferable nor any abatement in the tax allowed; and unless otherwise provided in the section levying the tax, the tax levied for the use and benefit of the State shall be collected in each county in which the business is conducted, except as otherwise herein provided. Whenever in this act a tax is graduated with reference to the population of the city or town in which the privilege is exercised, the minimum tax provided in such section shall be applied to the same business or privilege when conducted or exercised outside of a municipality. All State taxes imposed by this schedule after May thirty-first, one thousand nine hundred and twenty-three, shall be paid to the Commissioner of Revenue, or to one of his depu

ties, and all State licenses required shall be issued by the Com- Issue of State licenses. missioner of Revenue, except as otherwise specifically provided for in this act. All county taxes under this schedule shall be col- Collection of lected and all county licenses shall be issued by the sheriff or tax county tax and

collector, as provided for by law.

SEC. 23. Theaters.

issuance of county license.

On each room or hall used as a theater or opera house, where Theaters. public exhibitions or performances are given for profit, the license

Less than 1,500

Less than 3,000 1500

and more than

Less than 5,000

and more than

000 and more

tax shall be as follows: In cities or towns of less than one Towns: thousand five hundred inhabitants, twenty-five dollars ($25.00) inhabitants. per annum; less than three thousand inhabitants and more than one thousand five hundred, sixty dollars ($60.00) per annum less than five thousand inhabitants and more than three thousand, seventy-five dollars ($75.00) per annum; less than ten thousand 3,000. inhabitants and more than five thousand, one hundred and twenty Less than 10,dollars ($120.00) per annum; less than fifteen thousand inhabit- than 5,000. Less than 15,ants and more than ten thousand, two hundred dollars ($200.00) 000 and more per annum; more than fifteen thousand, three hundred dollars than 10,000. ($300.00) per annum. The license under this section shall be 000. issued by the Commissioner of Revenue, and shall be conspicuously posted in the entrance of the vestibule of the room or hall. Counties shall not levy any tax under this section, and cities or towns shall not levy a greater amount of license tax than the amount levied by the State. Companies or individuals when performing or exhibiting in rooms or halls licensed under this section shall not be required to pay any other license tax.

SEC. 24. Traveling theatrical companies.

More than 15,

License issued

by Commissioner

of Revenue.

License to be posted.

Counties not to

levy tax.

City or town

tax no greater than State. Exhibitions in licensed rooms or halls not taxed.

Traveling theatrical compa

nies giving shows in places

not licensed.

Owner of place of exhibition liable for tax.

On every traveling theatrical, traveling moving picture, or traveling vaudeville company giving exhibitions or performances in any hall, tent, or other place not licensed as provided in the preceding section, whether on account of municipal ownership or for any other reason, ten dollars on each day's or part of a day's exhibitions or performances; that two or more exhibitions at different times on the same day and place shall only be liable for one day's tax, and the owner of the hall, tent, or other place shall be responsible for the tax; but artists exhibiting paintings or statuary work of their own hands shall only pay two dollars; Provided, all such places of amusement as do not charge more Proviso: comthan a total of thirty cents for admission at the door and the week stands and right to reserved seat, and shall perform in any given place as much as one week at a time, shan only be required to pay ten dollars for the first day and two dollars for each succeeding day. Counties not to No tax shall be levied by counties under this section, and cities levy tax. City or town tax or towns shall not collect a greater amount than the State tax, not more than and the proprietor of any such show shall apply in advance to Application for the Commissioner of Revenue for a license for each county in license for each

Liability for fail- which a performance is to be given. Failing to do this, the show

ure to secure license.

Proviso: licenses good in any county. Amount of license fees. Companies subject to this provision.

Municipal license.

Proviso: organization exhibiting

animals or conducting sideshows.

Tax on rooms,
hall or tent used
as moving-pic-
ture or vaude-
ville show.

Towns of less
than 1,500 in-
habitants.
Less than 5,000
and more than

1,500.

Less than 10,000 and more than

5,000.

shall be subject to the actual expenses incurred by the Commissioner of Revenue or one of his deputies in enforcing payment of the license levied under this section: Provided further, that license may be issued by the Commissioner of Revenue for two hundred and fifty dollars to any traveling theatrical, traveling moving picture, or traveling vaudeville company, or combination of theatrical, moving picture, and vaudeville company, consisting of not more than ten performers, the said license to be valid in any county, and in payment of all State license tax, and a company operating under a State license of two hundred and

fifty dollars shall be subject to municipal license tax of not exceeding ten dollars per week or part of a week: Provided further, that any traveling organization which exhibits animals or conducts sideshows in connection with its performance shall not be considered a traveling theatrical company under this section.

SEC. 25. Moving pictures or vaudeville shows.

On each room, hall, or tent used as a moving-picture or vaudeville show, a tax as follows: In towns of less than one thousand five hundred inhabitants, twenty-five dollars ($25.00) per annum; less than five thousand inhabitants and more than one thousand five hundred, sixty dollars ($60.00) per annum; less than ten thousand and more than five thousand, one hundred and twenty dollars ($120.00) per annum; less than fifteen thousand inhabit

Less than 15,000 ants and more than ten thousand, two hundred dollars ($200.00) per annum; more than fifteen thousand inhabitants, three hun

and more than 10,000.

More than 15,000. dred dollars ($300.00) per annum. Counties shall not levy any Counties to levy

no tax.
Cities and towns
one-half of State
tax.

Manufacturing, selling or leasing moving-picture

films.

Counties to
levy no tax.
Cities and towns
no more than
State.

Circuses, menageries. wild west shows, dog and pony shows and other shows not licensed in preceding sections. Tax for day or part of day.

tax under this section, and cities or towns shall not levy more than one-half of the amount levied by the State.

SEC. 26. Manufacturing, selling, or leasing moving-picture films.

Each person, firm or corporation engaged in the business of manufacturing, selling or leasing films used in moving pictures shall pay a privilege tax of one hundred dollars. Counties shall not levy any tax under this section, and cities or towns shall not levy a greater amount of license tax than that of the State.

SEC. 27. Circuses, menageries, wild west, dog and pony shows, etc.

On every exhibition of a circus, menagerie, wild west show, dog and pony show, and every other show not licensed in the preceding sections, a tax as follows, for each day or part of a day:

Shows transport- Shows transported by wagons, ten dollars. Shows requiring