Studies in Civics. J. T. McCleary
of the words auditor, sheriff, coroner, probate, commissioner, supervisor, superintendent.
The county attorney is usually paid a salary while the register of deeds usually gets the fees of his office. What seems to govern in the matter? Name the salaried officers in this county. The officers who are paid fees.
To whom are school taxes paid? Town taxes? County taxes? State taxes? How much of the money paid at this time goes to the United States?
How does the tax collector know how much to take from each person? From whom does he get this book?
The amount of a person's tax depends upon the value of his property and the rate of tax. How is the former fact ascertained? To whom, then, does the assessor report when he has concluded his labors?
The rate of tax depends upon the amount to be raised and the value of the property on which it is to be assessed. Who determines how much money shall be raised in a district for school purposes during any year? When is this determined? Who records the proceedings of the meeting? To whom must he report the amount of tax voted? Who determines how much money is to be raised in the town for bridges, etc.? When? Who records the proceedings of the meeting? To whom must he report the amount of tax voted? Who vote the taxes in a village? When? Who reports to the computing officer? Who vote the taxes in a city? Why not the people? When? How reported to the computing officer? Who determines how much money is to be raised for county purposes? When? Who is secretary of the meeting? To whom does he report? Who determines how much money shall be raised for state purposes? How does the proper officer become acquainted with the facts necessary to the raising of the money?
State the gist of the matter brought out by the questions in the last four paragraphs.
How does the school district treasurer get the school district money?
Trace a dollar from the time it leaves a farmer's hand as taxes till it reaches the teacher as salary.
If you had a bill against the county how would you get your pay? What could you do if pay were refused? Make out in due form a bill against your county.
CHAPTER VII.
ESTABLISHING JUSTICE IN THE COUNTY.
Classes of Cases.—There are three general classes of judicial business carried on in the county: probate business, civil actions, and criminal prosecutions.
PROBATE COURTS.
Jurisdiction.—The principal business and characteristic work of probate courts is the settlement of the estates of deceased persons. Jurisdiction extends in most states over both personal property and real estate. Incidentally probate courts appoint guardians for minors and others subject to guardianship, and control the conduct and settle the accounts of such appointees.
In many states jurisdiction wholly extraneous to the characteristic work of these courts is imposed upon them, or the probate business is associated with other jurisdiction in the same court. Thus, in Minnesota the judge of probate is petitioned in the organization of cities, as we have seen. In Wisconsin, the county court, which has charge of the probate business, has civil jurisdiction also. In Illinois, the county court in addition to the probate business has jurisdiction "in proceedings for the collection of taxes and assessments." And in Kansas, the probate court has jurisdiction in cases of habeas corpus.
Procedure in case a Will has been made.—The proceedings of a probate court have in view two chief objects, namely, to pay the debts of the deceased and to distribute the remainder of his property among those entitled to it. In case the deceased has left a will, the proceedings are as follows:
1. Petition for probate. Within a short time, usually thirty days, after the death of the testator, the executor or other custodian of the will presents it to the probate court with a petition that it be admitted to probate. (For form of petition, see p. 286.)
2. Citation to persons interested. Acting on the petition, the probate judge publishes in a newspaper a notice to all persons interested in the estate that at a specified time, action will be taken on the petition. To afford all who are interested an opportunity to be present at the "hearing," the notice must be published for a prescribed time, and in some states each of the heirs must, if possible, be personally notified.
3. Hearing the proofs. At the time specified in the notice, unless postponement be granted for cause, the proofs of the validity of the will are presented. It must be shown that the testator is dead, that the instrument was executed by him voluntarily, in the manner prescribed by statute, and while he was of "sound mind and disposing memory." Usually it will be sufficient for the two witnesses to the instrument to appear and testify to the material facts. If any one interested in the distribution of the property thinks that this will should not be accepted as the "last will and testament" of the deceased, he should now enter objections. In case of a contest, the proceedings are about the same as those in a justice or circuit court; but there is no jury in the probate court, nor is there any plea except the petition.
4. Admission to probate. If the proofs are satisfactory to the court, the will is "admitted to probate," that is, it is accepted as true and valid. Its validity is established by a decree of the court, and a certificate of the fact is attached to the will. A copy of the will is made in a book kept for the purpose. The original and all the papers in the case are filed and preserved by the judge of probate. (See pp. 287 and 288.)
5. Issuance of letters testamentary. The genuineness of the will being established, it is now in order to carry out its provisions. Usually the testator designates in his will the person or persons whom he wishes to act as his representative in the settlement of the estate. Such a person is called an "executor." If no person is so named, the court appoints an "administrator with the will annexed." In either case the person derives his authority from the court. Unless excused in the will, the executor or administrator is required to give bonds proportioned to the amount of the personal property in the estate, the amount of bond being specified by the court. The executor is then furnished with a copy of the will and with "letters testamentary." (The authority granted by the letters may be seen by reference to the form in the appendix, p. 288.)
6. Notice to creditors. It is a principle of law that all just debts shall be paid out of one's property before any further disposition thereof can take effect. In order that all persons having claims against the estate of the deceased may have an opportunity to present their accounts, a time for such presentation is designated by the court, and due notice thereof is given, usually by publication in a newspaper.
7. Inventory of the estate. In the meantime, the executor makes an inventory of the property, and appraisers appointed for the purpose "put a value" thereon, the several items of the inventory being valued separately.
8. Auditing claims. At the time appointed in the notice, the court passes upon the claims of creditors. Since unscrupulous persons are at such times tempted to present fraudulent claims, the judge exercises great care in examining the accounts. To facilitate matters it is required that accounts be itemized, and that they be verified by oath.
Debts are paid out of the personal property, if there be enough. If not, the court authorizes the executor to sell real estate to pay the balance.
9. Settlement of estate and division of property. The executor having collected debts due the estate and settled all claims against it, makes his final statement to the court, and the remaining property is distributed among the heirs and legatees. To continue and perfect the chain of title, the division of the real estate is recorded in the office of the register of deeds.
If there are minor heirs, the court appoints guardians for them.
Procedure in case no Will is made.—If there is no will, the four steps which have in view the establishment of the validity of the will, are unnecessary. The initial step in this case