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taxable under the provisions of this act upon the vesting of such title.
(e) Whenever a person shall exercise by will a power of appointment derived from any disposition of property, such appointment when made shall be deemed a transfer taxable under the provisions hereof.
Sec. 2. The amount of such tax shall be one per cent of the market value of the property transferred, if it be transferred to or for the use of the father, mother, husband, wife, child, or lineal descendent of the decedent, grantor, vendor, bargainer or donor; three per cent if the brother or sister; five per cent if to the grandfather or grandmother and seven and one-half per cent if to any other person or to any corporation; provided, that when property, real or personal, or any beneficial interest therein, of the value of less than twenty thousand dollars, passes by any such transfer to or for the use of any father, mother, husband, wife, child or lineal descendents of the person from whom the property is transferred, such transfer of property shall not be taxable under this act.
(House Bill No. 172.)
AN ACT to amend and re-enact sections one, five and twelve of
chapter eighty-five of the code, relating to personal representatives, their powers and duties.
(Passed February 22, 1907. In effect ninety days from passage.
Governor, February 27, 1907.)
Approved by the
Be it enacted by the Legislature of West Virginia:
That sections one, five and twelve of chapter eighty-five of the code be and the same are hereby amended and re-enacted so as to read as follows:
Sec. 1. A person appointed by a will executor thereof, shall not
have the powers of executor until he qualify as such by taking an oath and giving bond before the county court in which the will, or an authenticated copy thereof is admitted to record, or before the clerk thereof in vacation, except that he may provide for the burial of the testator, pay reascnable funeral expenses and preserve the estate from waste. At the time of the qualification f the executor of any estate as provided by this chapter, he shall file his own affidavit, or the affidavit of some credible person, showing the names of the distributees of said estate, their post office address and their relation to the decedent.
Sec. 5. Before any grant of administration, as of the estate of any intestate, the person to whom it is granted shall, before the court granting it, give bond and take an oath that the deceased has left no will as far as he knows, and that he will faithfully perform the duties of his office to the best of his skill and judgment; and file his own affidavit, or the affidavit of some credible person, at the time of his qualification, showing the names of the distributeeg of said estate, and their relation to the decedent; which affidavit shall be recorded by the clerk in the fiduciary record, and shall be prima facie evidence of what is contained therein; provided, that said affidavit may not be required where the decedent has been dead more than five years prior to the time of said qualification; and no other oath or affidavit shall be required of him. If a will of the deceased be afterwards admitted to record, or if after adminstration is granted to a creditor, or other person than a distributee, any distributee who shall not have before refused, shall apply for administration, there may be a grant of probate or administration in like manner as if the former grant had not been made, and the said former grant shall thereupon cease.
Sec. 12. The personal estate of every deceased person, together with all real estate which his personal representative is authorized by will to lease or sell, or which is subject to a tax as provided by chapter thirty-three of the code, shall be appraised as follows:The court by whose order any person is authorized to act as personal representative shall appoint not less than three nor more than five appraisers, any three of whom may act, in the county in which deceased last had his residence, and a like number in every other county in which there may be any goods or chattels of the deceased or, in the case of a will in which there may be any real estate which the personal representative is authorized to lease or sell, or which is subject to a tax as provided by chapter thirty-three of the code, said appraisers after first taking an oath for the purpose, shall appraise at its real and actual value all the tangible personal property of every description owned by deceased at the time of his death and located in their respective counties, and all real estate in their respective counties which his personal representative is authorized by will to receive the rents from, or to lease or sell, or which is subject to tax as provided by chapter thirty-three of the code; they shall also make a list of all his intangible property of every description, including moneys, credits, investments, annuities, insurance policies, judgments and decrees for moneys, notes, bonds, accounts and all other evidences of debt, whether owing to him by persons or corporations in or out of the state; the number and value, including both the par value and the actual value of any shares of capital stock owned by him in any joint stock company or corporation, whether located in this state or elsewhere; they shall designate such intangible property as good, bad or doubtful, as to them may appear to be correct, and by whom owing and when payable, and from what time such of them as are interestbearing, bear interest.
Every such note, bond or evidence of debt shall have endorsed thereon the word “appraised," under which each acting appraiser shall sign his name. No judgment shall be rendered by any of the courts of this state upon such note, bond or evidence of debt unless and until the same shall be first shown to have been listed by the appraisers; provided, however, that any note, bond or evidence of debt which bears the endorsement by the appraisers, as above required, shall need no further proof that the same was listed.
The several appraisements and lists aforesaid shall be signed by the appraisers who made the same, and returned to the clerk of said court who shall record them; every such appraisement and list shall be prima facie evidence of the value of the estate embraced therein, and that it came to the hands of the personal representatives; said appraisers shall receive each one dollar per day and their actual expenses necessarily incurred in making said appraisment. No person shall be permitted by any means whatsoever to avoid the appraisement and listing of his estate, as herein provided.
(House Bill No. 315.)
AN ACT for the protection of birds and their nests and eggs.
[Passed February 22, 1907. In effect ninety days from passage.
Governor, February 26, 1907.]
Approved by the
Be it enacted by the Legislature of West Virginia:
Sec. 1. That all wild birds both resident and migratory, in this state, shall be, and are hereby declared to be the property of the state.
Sec. 2. That no person shall within the state of West Virginia, kill or catch or have in his or her possession, living or dead, any wild bird other than a game bird; or purchase, offer or expose for sale, transport or ship within or without the state, any such wild bird after it has been killed or caught, except as permitted by this act. No part of the plumage, skin, or body of any bird protected by this section shall be sold or had in possession for sale, irrespective of whether said bird was captured or killed within or without the state. For the purpose of this act the following only shall be considered game birds: the anatidæ, commonly known as swans, geese, brant, and river and sea ducks; the rallidae, commonly known as rails, coots, mud-hens and gallinules; the limicolae, commonly known as shore birds, plovers, surf birds, snipe, wood-cocks, sand pipers, tatlers and curlews; the gallinae, commonly known as wild turkeys, grouse, prairie chickens, pheasants, partridges and quails; all other species of wild birds either resident or migratory, shall be considered non-game birds.
Sec. 3. That no person shall, within the state of West Virginia take or needlessly destroy or attempt to take or destroy the nest or the eggs of any wild bird other than a game bird, or have such
nest or eggs in his or her possession, except as permitted by this act.
Sec. 4. That no person or persons or any corporation acting as a common carrier, its officers, agents or servants, shall ship, carry, take or transport, either within or beyond the confines of the state, any resident or migratory wild non-game bird, except as permitted by this act.
Sec. 5. Any person who violates any of the provisions of this act shall be guilty of a misdemeanor, and shall be liable to a fine of five dollars for each offense, and an additional fine of five dollars for each bird, living or dead, or part of bird, or nest, or set of eggs, or part thereof, possessed in violation of this act, or to imprisonment for thirty days, or both, at the discretion of the court.
Sec. 6. That sections two, three, four and five of this act shall not apply to any person holding a certificate giving the right to take birds, their nests, or eggs for scientific purposes only, as provided for in section seven of this act.
Sec. 7. That certificate may be granted to any properly accredited person of the age of fifteen years or upward, permitting the holder thereof to collect birds, their nests, or eggs for scientific purposes only; the applicant for same must present to said officer written testimonials from two well known ornithologists who must be residents of West Virginia, certifying to the good character, and fitness of said applicant to be intrusted with such privilege; must pay said officer one dollar to defray the necessary expenses attending the granting of such certificate; on proof that the holder of such certificate has killed any bird, or taken the nest or eggs of any bird for other than strictly scientific purposes, his certificate shall become void and he shall be liable to a fine of one hundred dollars or imprisonment of thirty days, or both, at the discretion of the court.
Sec. 8. The certificates authorized by section seven of this act shall expire on the thirty-first day of December of the year issued, and shall not be transferable.
Sec. 9. That the english or european house sparrow, great horned owl, sharp shinned hawk and cooper's hawk, are not included among the birds protected by this act.
Sec. 10. That nothing in this act shall prevent a citizen of West Virginia from taking or keeping any wild non-game bird in