The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-08-07

o.
cal issue liueh ancestor brother or sister, " the
person who died Possessed Of saoh property afore
said, at aud ater the rate Of seventy I've ns fof
each add every huudred dollars Of tho clear va'uc OF
such interest n such property
Scciud. Where the person or persons entitled ~
nny beneficial interest IN such property shall be dc
scendaut OF tho brother sister of the person who
died POSSESSED Aforesaid az and after the rate VI
dollar aud any cents Tor each and every hundred
dollars of TIE clear value Of such interest
laird. Where the person or persons entitlo tD any
bench ia interest In such property shall be brother
or ster Of the father mother. DCsccn lout on
a brother or sister Of the father or mother of the
person who died possessed Aforesaid, az aud aef
toe rate Of three dollars Tor each and every hundred
dollars OF the clear value u such interest
! Fourth. Whore the person or persons entitled 70
any bench lal interest IN such property shall be
brother sister Of the grandfather or grandmother,
descendant Of the BROTHER or sister Of The grand
! father grandmother u the perton who al poe.
sossed as Aforesaid and alter the rate Of four col
lars for each and every hundred dollars o. tho clear
| value OF suoh interest.
beneficial Interest IN such property shall be In any
other degree 81 collateral conaangu NIFTY than is h1c.
nbefsre stated shall be stranger in blood 10 the
person who diad poss ssgd ae Aforesaid or sha @
body pnlu CORPORATE al and alter the rats OF ave
dollars ior encn AMI every hundred dolla Of Tie
ear value OF such Interest frorided That all leg-
aoes property passing BY viii, CT by tue laws oi
any state Territory To husband or wife Of the per-
son who died possessed as aforcsa d shall be exempt
nom tax or duty. H...
soc. 1l2 And Il further c.aced That the tax or
duty aiorefad thsl Be lien aud charge upon the
property Of eve person who may die as aiorcsaid,
unt The same shall be fully pad u and dis hlrgcd
| by the United States AMI every executor admins
traitor, or other person who may take th8 burden or
trust OF administration upon such property shall ar
ter taking such burden trust aud before pay g and
| Il stribuunF any portion thereof g. g. lesat es or
any parties cuti 70 belehcia interest therein, pay
to the collector or deputy col tor OF the d tr ia
amount OF th5 duty or tax as aioiosa O., ana shA,l
also make and nd TO The assistant assessor OF the
district schedule, list, statement Of the amount
OF such property, together with the amount OF duty
which has accrued should accrue thereon, verified
by his oath or Affirmation, to be Administered and
cert Gel thereon by some magistrate or o.er having
lawful power TO administer such % 4thS, n ca form
ana manner may be prescribed by the Comm is-
si0npr Ol Internal Revenue, Which schedule, lat
siatentnt shan contain the names OF each ana ev-
pei ontt ed 60 any Do neual interest therein,
togeihor th the clear value Of such interest which
schedule list, or statement hall De by him delivered
TO such collector; AMI upon such payment and dey-
OF deputy collector, shall grant TO such person pay
ing such duty taxa receipt or receipts for the
in duplicate, which shall be prepared as j. herenar
ter provided such receipt receipts duly signed
and delivered by such collector or deputy collector
shall be sufficient evidence TO entite the person who
paid such duty or tax a. having taNon tho burden or
trust of administering such property or personal e.
tate to be allowed for such layment by the person
persons entitled 20 the beneficial interest in respect
to which such tax or duty was paid aud such person
/ administering such property or personal estate shall
DO credited and allowed such payment byevery trIbu
nal which, by tho laws Of any State or Territory s
or may be empowered to decide upon aud settle the
accounts Of executors and administrators; and In
suCh person who has taken The burden or trust
ofadminisering upon any such property or personal
estate shaB refuse neglect TO pay the Aforesaid duty
or tax to thg aqeppr ~ deputy COLLECTOR alare
/ said within tho tme heTenbGore provided, pr shall
neglect or refuse TO deliver 20 said collector deputy
collector the schedule list statement of such les
ces property Or ESTson3 estate under oath as
collector false schedule OF statement q such loga
cics, property, or persoAa estate, or give the NAMES
and relationship OF the persons entitled to beneficial
interests horein untTuy, or shan not truly aud cor
rtcty let forth aud state therein the clear value Of
such beneficial interest," or where no administration
| upon such property or personal estate shall have
D | been granted or allowed under existing laws the
| proper officer Of the United States shall commence
such proceedings in law or equity before any court OF
the United States may be proper aud necessary TO
enforce and realize tho lien charga upon such prop
crly personal estate or any part thereof for which
such duty has not been truly and justly paid.
| Under such proceedings the rate Of duty tax en-
foraed shall be the highest rate imposed assessed
by this Rcl, AID shah be in the name Of The United
| States against such peIson or persons a. may haYo
the actual or constructive custody or pOgsessOn Of
such properly personal estate or any part thereof
and shall subject such property personal estue or
| any portion Of tho same TO DO sold upon the iudg
ment decree of such court and from The proceeds
Of such SALE the amount Of such tax duy together
with all costs and expenses of every description be
allowed by such court, shall be first paid and the
balance, II any, deposited according TO the order Of
son or porfOns shall establish their lawful title to
the same, The drod pr deeds, any proper convey
ancc of such periy or perton2l estate or any por-
ton thereof sold under sucli Judgment or decree,
executed by the olicor lawfully charged with carry.
ing The same into eject shall vest in the purchaser
thereof all the title Of the delinquent 10 the property
or personal estate sold under and by virtue of such
Judgment Decree aud shall release every other por
ton Of such property or personal estate from the lien
or charge thereon created by this act And every per
son or persons who shall have In his possession,
charge custody, any record, file, paper contain
ing or SUPPOSED % contain any information concei n
ing such property or personal estate as aiorcsat,
| passing from any person who may die, us aforesaid,
shall exhibit the same at the request Of the collector
Of the royenue his deputy, or agent ana to any law
Itnl Of lln ppfh
duty uuder this act, his deputy agent who may de
sire % examine the samoi and II any such person,
having IN his possession, charge, OF custody, such
records hles or papers shall refuse or neglect 70 cN
lhibt The same on request as Aforesaid, no shall for
felt aul pay NE sum of Eve hundred dollars and 10
case OF any delinquency IN making the schedule, Eti
or statement or in tho payment Of the duty tax ac
cung, OF which should accrue thereon, the asscss-
ment and collection shah he made as provided for in
the general provisions of this act Prorded, In all
Illegal controversies where such deed title shall be
the subject ofjudcial investigation the recital IN said
deel shall be presumed 70 be true, and that the
qur0neits oi the law had boon complied with by the
Oiccrs of the gOyCrument
See ll3 dad Be Jtf,er enacted, That Whenever
lby tins act any license, duty, or tax Of any descrp
Elton has becn imposed on any corporate body prop
Ter Of any Incorporated company, Il shall be lawful
lur the Commissioner Of Internal Keyonue TO prescribe
and det rmiue In what district such tax shall be as
sossod and collect and 10 what officer thereof the
loical notices required IN that behalf shall be gwen,
land OF whom pa ymcnt ofuch tax shall be dem lucd
II Sec li4. hd be further enacted That an articles
lupon which duties imposed by the provisions of
person or prs ms for uo purlose ~ being sold by
such person pei sous In fraud her Of ami with tho
design % avoid ymeut OF SAD duties, may bc sozcd
by any collector or deputy collector Wuo shall have
Ipoason 90 believe That the same possessed for the
purpose atur said, AID The shall be forfeited to
3 The United stttes, Aud the proceedings % onflroe
said forfeiture shall ho 10 the nature ui proceeding
in In tAc circuit or district court The United
States fr The district where such 81 izure ado or
IN amy other court of compel pa Jurisdiction. And
any person who shall have p hts possession any such
ARTICLES for the purpose oi selling the same with the
tcsgn of avoiding pa, ment ul The duties imposed
thereon by this act, shall be liable 20 penalty Of
uno hundred dollars Co DE recovered as hertuhciore
lToNlodi . ...
APPROPRIATION.
Sec 10. And Lsa further enacted That The pay Of
tho pae ors, assisgnt ASSESSORS collectors, and dep
nay col eCtos hall be paid Of the accuug inter-
ral duties or taxes before tue same is paid into the
treasury, according 10 such regulations the Com.
missioner u Internal beyenuc, under the direction OF
Inc SECRETARY OF tho Treasury, shall prescribe; ana
tor the purpose OF paying the the Commits oner Of In
teruM Revenue aud clerks, procuring dies, stamps,
adhesive stamps, paper, printing forms and rrgula-
lions, advertising and any other expenses of carry
This act into eject tho sum Of five hundred thousand
collars Doe, and hereby isi appropriated or su much
Thereof AZ may be peeassiry
ALLOWANCE AND DRAWBACK.
Soc. 1lG. aud De @ 6rHrr enacted That from aud
amer The date on Which thla act takes ctiecl uicre
Shall be an allowance or draw back on all articles on
which amy Internal duty or tN shall have been paid,
eNcoptraw or manufactured cotiou equal n amount
TO the duty tax paid thereon, aud no more, when
exported the deuce that any such duty tax has
betu paid 20 bc furnished TO the satisfaction OF the
Commissioner of lnouul Revenue by such person Ol
persons shall claim tho allowance or drawback,
aud the amount % be- uscortainel under such Ugula
tous as shalt from time 90 time, be preBcr bed hy thg
Commissioner Of Internal Revenue, under the direc
ton uf the Secretary ot the Treasury, ana the sme
shall b. paid by the warrant Of the creiary Of the
Treasury on the treasurer Of the United States out Of
any money arising from Internal dutitsu not otherwise
| appropriated Provided, That mo- allowance or draw
ia D, on Dali N A am