134 Ky. 157 | Ky. Ct. App. | 1909
Opinion op the court by
— Reversing.
The questions presented by this record involve those parts of the inheritance tax law now sections 4281a to 4281s, inclusive, of the Kentucky Statutes of 3909, that relate to the appraisement of the estate, the time when the tax is payable and the penalties that attach for failure to pay when due, the officers who may institute proceedings to have the estate appraised and collect the tax, and the penalties, if any, they may collect as commission or compensation.
Taking up first the question of when administrators, executors, or trustees having in their custody any estates upon which an inheritance tax is due, should
"When is the tax payable? Passing section 4281b, which provides for the payment of the tax upon the estates therein described, or its postponement by the execution of a bond, we find:
“Sec. 4281d. All taxes imposed by this chapter, unless otherwise herein provided for, shall be due and payable at the death of the decedent, and if the same are paid within eighteen months, no interest shall be charged and collected theron, but if not so paid, interest at the rate of ten per centum per annum shall be charged and collected from the time said tax accrued: Provided, that if said tax is paid within nine months from the accruing thereof a discount of five per centum shall be allowed and deducted from said tax. And in all cases where the executors, administrators, or trustees do not pay such tax within eighteen months from the
“Sec. 4281e. The penalty of ten per centum per annum imposed by section 4281d hereof, for the nonpayment of siaid tax, shall not be charged in case where, by reason of claims made upon the estate, necessary litigation; or other unavoidable cause of delay, the estate of any decedent, or -a part thereof, cannot be settled at the end of eighteen months from the death of the decedent; and in such case only six per centum per annum shall be charged upon the said tax from the expiration of said eighteen months’ until the cause of spch delay is removed.
“Sec. 4281f. Any administrator, executor or trustee having in charge or trust any legacy or property for distribution subject to the said tax, shall deduct the tax therefrom, or if the legacy or property be not money, he shall collect the tax thereon upon the fair cash value thereof, from the legatee or person entitled to such property, and he shall not deliver, or be compelled to deliver, any specific legacy or property subject to tax to any person until he shall have collected the tax thereon and whenever any such legacy shall be charged upon or payable out of real estate, the executor, administrator or trustee shall collect said tax from the distributee thereof, and the same shall remain a charge on such real estate until paid.”
“Sec. 4281h. Every sum of money retained by an executor, administrator or trustee or paid into has hands, for any tax on property, shall be paid by him, Avithin thirty days thereafter, to the sheriff or collector of the county in which the said tax is due and payable. * * * ”
The ac't mentions the sheriff, collector, county attorney, and the judge of the county court ¡as the persons who may institute such proceedings ¡as ¡are necessary to enforce the collection of the tax, but it does not provide for its collection by a revenue agent. It is, however, insisted that a revenue agent may ¡take such steps as are necessary to provide for the appraisement of the property upon which an inheritance tax is due, and for the collection of the tax; and this makes it necessary that we should examine the statutes creating revenue agents and defining their powers. Section 4241, Ky. St., provides that: “It shall be the duty of the sheriff or auditor’s agent to cause to be listed for taxation all property omitted, or any portion of property omitted by the assessor, board of supervisors, board of valuation and assessment or railroad commission, for any year or years. * * *” Section 4260. “It shall be the duty of the revenue agent, ¡and the sheriff of each county shall have like power and authority as the revenue agent for said county, to cause to be listed for taxation all property omitted by the assessor, board of supervisors, board of valuation and assessment or railroad commission, for ¡any year or years. * * * ” It will be noticed that under these sections the authority of revenue agents is limited to causing to be listed for taxation all property omitted by the “assessor, board of supervisors, board of valuation and assessment or railroad commission.” If neither of these officers nor
In our opinion a revenue agent may, under sections 4263 ¡and 4267, when directed by the auditor, institute such suits, motions, and proceedings as may 'be necessary to collect an inheritance tax, and may receive and collect the penalties allowed him by law for the collection of other delinquent taxes. Commonwealth v. Central Consumers’ Company, 122 Ky.
From these conclusions, which are only intended to cover the points presented by the case before us, the lower court erred in dismissing the proceeding
The judgment is reversed, with directions to- permit the proceeding to be continued in the name of the county attorney, and for the purpose of making such orders and taking such action as may be necessary, to enforce the collection of ¡the inheritance tax that has been due for more than 30 days after the distribu-