Chap. 460.—An ACT to amend and re-enact an act entitled an act to raise
revenue for the support of the government and public free schools, and
to pay the interest on the public debt and to provide a special tax for
pensions, as authorized by section 189 of the Constitution, approved April
16, 1903, and acts amendatory thercof, by adding a new section to be
known as scction 441%, imposing a tax upon the transfer at death of the
personal property of non-residents, and providing penalties for the viola-
tion of this section. | (H B 182]

Approved March 27, 1922.

1. Be it enacted by the general assembly of Virginia, That an act
entitled an act to raise revenue for the support of the government and
public free schools and to pay the interest on the public debt, and to
provide a special tax for pensions, as authorized by section one hun-
dred and eighty-nine of the Constitution, approved April sixteenth,
one thousand nine hundred and three, as heretofore amended, be
amended and re-enacted by adding thereto a new section to be known
as section forty-four and one-half, to read as follows:

Sec. 4414. Tax upon the transfer at death of the personal property
of non-residents. (1) All personal property within the jurisdiction
»f the State and any interest therein, belonging to persons whose
lomicile is without the State shall, upon the death of the owner, be
subject to a tax of two per centum of its actual value for the support
of the State government, upon its transfer, payment or delivery to
the executor, administrator or trustee of the estate of said deceased.

(2) No stock or obligation of any national bank located in this
State or of any corporation organized under the laws of this State,
deposit in any bank, trust company, or other similar institution located
in this State or organized under its laws, obligation of any citizen of
this State, or securities or personal property of any description within
the jurisdiction of the State, or any interest therein, belonging to the
estate of a non-resident shall be transferred, paid or delivered to any
person except an executor, administrator or trustee of the estate of
said deceased -duly appointed either in this State or in the State of the
decedent’s domicile by a court having jurisdiction for that purpose.

(3) Such property shall not be transferred, paid or delivered to
a foreign executor, administrator or trustee until the tax has been
paid. Any person or corporation which shall transfer, pay, or deliver
or having control thereof shall permit the transfer, payment or deliv-
ery of any such property to any person other than a resident executor,
administrator or trustee before such tax has been paid shall be liable
for the tax and an additional penalty of not more than one thousand
dollars in an action brought by the auditor of public accounts. Any
such bank or corporation which shall record such a transfer of any
share of its stock or if its obligation or issue a new certificate of stock
or other instrument to evidence such a transfer before all taxes 1m-
posed upon the transfer by this act have been paid shall be subject
to the same liability and penalty.

(4) Executors, administrators, and trustees shall be liable for
such transfer tax upon all such property which shall come to their
hands, with interest as hereinafter provided.

(5) Every person having in his possession or control any personal
property belonging to a non-resident, shall, unless the property 1s
delivered to a resident administrator within thirty (30) days aftet
the death of the owner, notify the atuditor of public accounts and
prepare and transmit to him an itemized schedule of the property
If the tax is not paid or a resident administrator appointed withir
four months after the owner’s death the circuit court of the city o!
Richmond shall, upon petition of the auditor of public accounts
appoint a resident administrator or a special administrator as the cir.
cumstances of the case may require to whom the property shall be
transferred, whose duty it shall be to collect and pay the tax and tc
account for the balance of the property according to law under orde
of the court.

(6) All taxes imposed by this act shall be due and payable a
the time of the transfer of the property, and if not then paid interes
at the rate of ten per centum per annum shall be charged and collectec
from the time of the transfer and said taxes and interest shall b
and remain a lien on the property transferred until the same are paid.
Provided, however, that if the transfer is not made within four months
after the owner’s death interest as aforesaid shall be charged and
collected after the expiration of said four months.

(7) Personal property within the jurisdiction of this State be-
longing to non-residents which shall pass by deed, grant, bargain,
sale, or gift, made in contemplation of death, or made or intended to
take effect in possesion or enjoyment at or after the death of the
grantor or donor shall be subject to the same tax imposed upon the
transfers hereinbefore described in this act. The taxes upon such
transfer shall become due at once upon the death of the grantor or
donor, and if not paid within four months shall be subject to interest
as aforesaid after the expiration of said period, until paid. Said
taxes and interest shall be a charge against the persons receiving such
transfer, and the property transferred and any other property of the
grantor or donor within the jurisdiction of the State shall be subject
to a lien to secure its payment. All persons or corporations within
the jurisdiction of the State in whose posession or control any such
property so transferred or to be transferred remains at the time of
the death of the grantor or donor shall be subject to all the duties,
liabilities, and penalties imposed by this act upon persons having the
possession or control of personal estate of such decedent.

(8) A resident executor, administrator, or trustee holding per-
sonal property of a deceased non-resident subject to said tax shall
deduct the tax therefrom or collect it from the executor, administrator.
or truste in the State of the decedent’s domicile, and shall not deliver
such property to him or any other person until he has collected the
tax. When the transfer of such personal property, other than money,
is subject to a tax under the provisions of this act and the executor,
administrator, or trustee in the State of domicile neglects or refuses
to pay the tax upon demand, or if for any reason the tax is not paid
within four months after the decedent’s death, the resident adminis-
trator, executor, or trustee may, upon such notice as the circuit court
of the city of Richmond may direct, be authorized to sell such pro-
perty, or if the same can be divided such portion thereof as may be
necessary, and shall deduct the tax from the proceeds of such sale
and shall account for the balance, if any, in lieu of the property.
When a conveyance made by a non-resident decedent in his lifetime
is subject to said tax, the resident executor or administrator shall
collect the taxes due on account of such conveyance and may be
authorized to sell any property subject to the lien of such tax, as
in other cases.

(9) The auditor of public accounts shall determine the amount
of all taxes due and payable under the provisions of this act and
shall certify the amount due and payable to the resident executor,
administrator or trustee, if any, otherwise to the person or persons
by whom the tax is payable. Said tax shall be assessed upon the
actual value of the property transferred at the time of the decedent’s
death. Such tax shall be determined by the auditor of public accounts
who shall cetrtify the same to the person or persons by whom the
tax is payable and such determination shall be final unless the tax
shall be reduced or increased upon application by the person assessed
therewith, within one year from the date of such assessment, to the
circuit court of the city of Richmond. Upon such application the
procedure shall be as near as may be the same ‘procedure prescribed
by section forty-four of this act for the correction of erroneous
assessments of inheritance taxes, with the same right of appeal to
the supreme court of appeals of Virginia, either to the applicant or
the auditor of public accounts as provided by law for appeals in other
cases, except cases in which there is appeal as a matter of right.
(10) The auditor of public accounts, whenever he has knowl-
edge or reason to believe that any person or corporation has in his
possession or control any personal property belonging to the estate
of a deceased non-resident upon which the tax has not been paid
and a schedule of which has not been furnished him, as herein pro-
vided, or that any such person or corporation has received a transfer
of such property or made such a transfer (except to a resident execu-
tor, administrator, or trustee) upon which the tax has not been paid,
as herein provided, or that such person or corporation has knowl-
edge of a transfer of any such personal property of such non-resident
decedent in his lifetime by deed, grant, bargain, sale or gift, made in
contemplation of death, or made or intended to take effect in posses-
sion or enjoyment at or after the death of the grantor or donor, or
has possesion or control of property so transferred, may require such
person or any officer of such corporation to appear at the office of the
auditor of public accounts, at such time as the auditor of public
accounts may designate, and then and there to produce for the use
of the auditor of public accounts all books, papers or securities which
may be in the possession or control of such person or corporation
relating to such property or transfer and to furnish such other in-
formation relating to the same as he may be able and the auditor of
public accounts may require. Whenever the auditor of public ac-
counts shall require the attendance of any person, as herein provided
he shall issue a notice stating the time when such attendance 1:
required, and shall transmit the same by registered mail, or cause 2
copy of the same to be given in hand, to such person fourteen (14)
days at least before the date when such person is required to appear
If any person receiving such notice shall neglect to attend or tc
give attendance so long as may be necessary, for the purpose fo
which the notice was issued, or refuses to furnish such books o:
papers or give such information, or if a corporation whose office
is thus summoned refuses to permit him to produce such books
papers or securities as are called for and-are within the control of th
corporation, such person or corporation shall be liable to a penalty
of twenty-five ($25) dollars for each offense, which may be recovere:
by the auditor of public accounts for the use of the State. An:
person attending in response to summons as herein provided, shal
thereafter be entitled to the same travel and witness fees as are
allowed to witnesses summoned to testify on behalf of the Common-
wealth in other cases. The auditor of public accounts may commence
an action for the recovery of any taxes at any time after the same
may become payable.

(11) The auditor of public accounts shall provide such books
and blanks as are requisite for the execution of this act. -

(12) The counsel for the State tax board shall conduct all liti-
gation and shall advise the auditor of public accounts upon all ques-
tions of law arising in the administration of this act.

(13) The expenses of the execution of this act shall be paid by
the auditor of public accounts out of the funds in the treasury not
otherwise appropriated, and he may employ such clerical assistance
as may be necessary for the proper execution of this act.