Jeffersonian Republican. [volume] (Stroudsburg, Pa.) 1840-1853, 1850-05-16
Act Relating to Collateral Inheri-
lance Taxes.

WHEREAS, while it is ust and expedient thai
the commonwealth should be secure in the col
lection of her revenue, il snot just or expediens
tha, those who shall not have come into the ac-
tual possession of their estates or properly,
should be oppressed by The paymen. of collal-
eral taxes thereon therefore.
SECTION |. Be 1t enacted 6y the Senate and
House of Representatives. of the Commonwealth
of Pennsylvania in General Assembly met and
At is hereby enacted by authority of the same.
That in all cases where there has been, or
shall be, a devise, descen, or bequesl to coIlal-
eral relatives or strangers liable TO the collate-
raj inheritance tax, 10 take effect in possession,
or TO come into actual enjoyment, after the ex
piration of one or more life estates, period Of
years, i, shall and may be lawful for the par
ties so circumstanced, liable for such TAX, 10 e.
Iecr, 10 awai, their coming into The actual pos
session of the estates or property subject 10 the
said tax and in such case shall give security
TO The register of the proper county for the pay
menl thereof, on the personal estate at such Pc
riod as they, or their representatives, may come
into possession, together with six per cent. per
annum interest, on The amoun, OF The tax from
the time the same accrued. until paid Pro
vided, That such person shall make full re-
turn Of such property within one year from
the date thereof or within one year Of the
death of the decedenl and within that period en-.
ter into such security to the satisfaction Of The
register and the tax on real estate shall re-
main lien on the real estate on which he same
is chargeable until paid, bearing lawful interest
as aforesaid; and no law heretofore passed shall
be taken or construed TO make any collateral
inheritance tax lien on any other property or
estate, than those chargeabe with such collal-
eral inheritance tax.
SECT 2. Instead Of the appraisers directed by
The twelfth section of an act, passed April 10Th,
one thousand eight hundred and forty nine, en-
titled An Act 10 create sinking fund, and 10
provide for The gradual and certain exinguish-
meni of the deb, of the commonwealth" the
register Of wills Of the proper county shall aP-
point an appraiser as often and whenever occa-
sion may require, tho shall perform all The du-
ties required by the said section /: Prou1ded,
that the right of appeal established oy me f2ih
section of The act of The tenth OF April one thou
sand eight hundred and four'y nine, shall con-
,inue as provided by said act.
SECT 3. The words. "being within this COM
monweallh," in the first section Of an act, pas
sed the seventh day Of April one thousand
eight hundred and twenty six entitled "An Act
relative to collateral nherilances," shall be so
construed as 10 relate TO all persons who have
been, al the time of their decease, or now may
be domicied within this Commonwealth, as
we'll as 10 estates, and this is declared 10 be The
true in,en, and meaning Of said act.
SECT. a. Tha. i, shall be the duty of the
register Of wills Of every county, TO make TO-
turn and paymen. to the Stale Treasurer OF all
The collateral inheritance taxes he shall have
received. stating for what estate; paid on the
frs, day Of March, June, September, and De-
cember in every year; and for all such taxes
collected by him. and not paid over within one
month after his quarterly return Of the same, he
shall pay on interes, at the rate OF twelve per
cent. per annum until paid.
j. S. M'CALMOUNT,
Speaker of the House of Representatives.
| v. BEST, Speaker Of The Senate.
| Approved the eleventh day OF March. one
thousand eigh, hundred and fifty
| VIM. F. JOHNSTON.
! Ton .an,s rovard &C nffaxod ~ he 6pdor Of the