to which he belongs, and for such purpose may expend so much of money appropriated for the care of feeble-minded and insane persons as may be neces sary. § 36. Discharge of Inmates.-Whenever in the judgment of the superintendent of a state institution for the feeble-minded, epileptic or insane a person committed as a feeble-minded, epileptic or insane person is not feeble-minded, epileptic or insane, or the condition of an inmate has sufficiently improved so that his discharge will not be injurious to him or detrimental to the public welfare, the superintendent may, on filing his written certificate with the State Board of Control, discharge such person, unless the person is held upon an order in an action or proceeding arising out of a criminal offense, issued by a court having criminal jurisdiction; provided, however, that before making such certificate, the superintendent shall satisfy himself by sufficient proof that friends or relatives of the person are willing and financially able to receive and properly care for such person after his discharge, if he is unable to care for himself. When the superintendent is unwilling to discharge a person upon request, and so certifies in writing, giving his reasons therefor, the judge of the county court in the county in which the institution is situated may, upon such certificate and an opportunity for a hearing thereon being accorded the superintendent, and upon such other proofs as may be produced before him, direct, by order, the discharge of such person, upon such security to the people of the state as he may require, for the good behavior and maintenance of the person so discharged. The State Board of Control may, by order, discharge any inmate in its judgment improperly detained in any institution. A poor or indigent per son discharged by the superintendent because he is not a feeble-minded or insane person, or because he is not a proper case for treatment within the meaning of this act, shall be returned to the county judge in the county from which he was committed. A person held upon an order of a court or judge having criminal jurisdiction, in an action or proceeding arising from a criminal offense, may be discharged upon the superintendent's certificate approved by the court which committed him. $37. Discharge from Private Institution.--The superintendent or physician in charge of a licensed private institution, on filing his written certificate with the State Board of Control, may discharge any inmate whose discharge will not be detrimental to the public welfare, or injurious to the inmate. The superintendent or physician in charge of such institution may, subject to the approval of the board, refuse to discharge any inmate, if, in his judgment, such discharge will be detrimental to the public welfare or injurious to the patient; and if the committee or relatives of such inmate refuse to provide properly for his care and treatment, the superintendent or physician in charge of such institution may apply to the board for the transfer of such inmate to a state institution for the mentally defective. The Board of Control is authorized to make transfers from private to state institutions or physician in charge of a licensed private institution may grant a parole to an inmate not exceeding six months, under general conditions prescribed by the Board. $ 38. Penalties for Violation.-Whoever shall bring or cause to be brought into any county or city of this Commonwealth from any state or county any feeble-minded, epileptic or insane person with the intent to make him a charge upon this Commonwealth shall be fined $100 or imprisoned three months or both, and shall further be liable at the suit of the Commonwealth for all damages incurred thereby, including the cost of transportation; and any person who shall fraudulently secure any adjudication that a person is a pauper imbecile with the purpose of securing the pension provided by this act, or shall knowingly conspire or contrive to have one unlawfully adjudged feeble-minded or insane, shall be subject to like penalties and damages; and any person who shall otherwise violate any provision of this act shall be fined not exceeding $100 or imprisoned not exceeding three months or both. § 39. Clerk to Furnish List of Pauper Idiots.The circuit clerk of each county shall transmit to the Auditor on or before the tenth of September in each year a list of the feeble-minded paupers in his county; and if he fails to do so without good cause he shall be fined fifty dollars. 40. There is hereby appropriated out of the State treasury from moneys not otherwise expend ed the sum of $25,000 for the year 1918, and $25,000 for the year 1919, to be expended in the purchase or rental of land for a farm colony for the feebleminded, and in the erection of dormitories thereon; and in addition to the aforesaid appropriation and the presently existing appropriations for the care and maintenance of the feeble-minded, there shall be paid to the Board of Control for the erection of additional dormitories and buildings the sum of $75.00 per year for each and every pauper idiot or feeble-minded person hereafter committed, under the provisions of this act to said institution, the $75.00 to be in lieu of the like allowance now paid to the parents or committees of such persons, the said pay ments of $75.00, however, to cease on January 1, 1921. § 41. Invalidity.-The invalidity of any part or parts of this act shall not be construed to affect the validity of any other part capable of having practical operation and effect without the part or parts found to be invalid. § 42. Repeals.-Sections 264, 265, 266, 267, 268, 269, 270 and 271 of the Kentucky Statutes, Carroll's Edition, 1915, which concern the Kentucky Institute for Feeble-minded Children, and also sections 2157, 2158, 2159, 2160, 2161, 2162, 2163, 2164, 2165, 2166, 2167, 2168, 2169, 2170 and 2171, of the Kentucky Statutes, Carroll's Edition of 1915, which concerns idiots and lunatics, are hereby repealed, and also all other acts or parts of acts inconsistent with this act, are hereby repealed. Approved March 26, 1918. CHAPTER 55. AN ACT relating to the Supervisor of Revenue Agents, revenue agents, and placing them under the supervision and direction of the State Tax Commission. Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. The appointment, supervision, control and direction of revenue agents is hereby vested in the State Tax Commission. Approved March 26, 1918. CHAPTER 56. AN ACT to more clearly define the method and procedure for the imposition of inheritance taxes on contingent interests or estates and to amend Sections 4281a to 4281s, both inclusive, Kentucky Statutes, Carroll's 1915 Edition, and Chapter 26 of the Acts of 1916, by prescribing the rate of tax and the method of collecting same on contingent interests or estates and providing for a refund upon the happening of the contingency to persons who are required to pay a less amount than the tax imposed and paid. Whereas, the rates of taxation imposed by the laws of this Commonwealth upon inheritances and transfers are based on the classification of persons who are the transferees thereof; and Whereas it was and is the intent of the General Assembly of this Commonwealth that when property is transferred in trust or otherwise, and the rights, interests or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended or abridged, a tax shall be imposed upon such transfer at the highest rate which, on the happening of any of the said contingencies or conditions, would be possible under the existing laws, and such tax shall be due and payable forthwith out of the property transferred; and Whereas such provisions will cause hardships in cases where the property ultimately vests in persons who are liable to a lower rate of taxation under the classification aforesaid, and some provision should therefore be made to refund the taxes so paid in excess; and Whereas some uncertainty has arisen as to the proper method and procedure of imposing and collecting the taxes on said contingent interests and estates, and the public welfare requires that such uncertainty be removed by a clearer statement from the law making body of this Commonwealth; therefore, Be it enacted by the General Assembly of the Commonwealth of Kentucky: 1. When property is transferred in trust or otherwise, and the rights, interests or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended or abridged, a tax shall |