The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-08-30
OFFICIAL.
LAWS OF THE UNITED STATES,
Passed at the Second Session Of the
Thirty-Seventh Congress.


AN ACT to provide Internal Revenue to support
the Government and pay Interest on the Public
Debt.
Fourth. Where the person or persons entitled
70 any beneficial in crest in such property shall DO
brother or sister the grandfather or grandmoth-
err or descendant OF the brother or SISTER on nhs
possessed as aforesaid at and after the rate of 81
for each and every hundred dollars of the clear val
nc of such interest.
Fiftb Where the person or persons entitled to
any benehe ia interest in such property shall be in
any other degree collateral consanguinity than is
herenbefore stated, shall be stranger in blood
to the person who died possessed, aforesaid, or
shall be body polite corporate, at and after the
rate of S. and every S0n of the clear value
of suce Interests; Provided, that all legacies or
property passing by will, or by the laws of any
State Territory, to husband or wife of the person
who died possessed, as aforesaid, shall be exempt
from tax or duty.
: SEC IL And be it further enacted, That the tax
or duty aforesaid shall be lien and charge upon the
property ofevery person who may die, as aforesaid,
until the same shall be fully paid to and discharged
by the United States; and every executor, admins
traitor, other person who may take the burden or
trust of administration upon such property shall,
after taking such burden or trust, and before pay
ing or distributing any portion thereof to the lega
tees or any parties entitled to beneficial interest
therein pay to the Collector or Deputy Collector of
the district the amount of the duty tax as afore
said and shall also make and render TO the Assist
ant Assessor of the district schedule list, or state
the amount ofduty which has accrued or should ae-
crue thereon verified by his oath or affirmation, to
be administered and certified thereon by some mag
istrate officer having lawful power to administer
such oaths in such form and manner as may be pre-
scribed by the Commissioner Of Internal Revenue,
which schedule, list, or statement shall contain
the names each and every person entitled to any
benei ia interest therein; together with the clear
value of such interest, which schedule, list, or
statement shall be by him delivered to such Colec-
tor and upon such payment and delivery of such
cheflt lie rrs
ty Collector shall grant TO su person paying such
duty or tax receipt receipts for the same in du-
plicate which shall be prepared as hereinafter pro-
vided such receipt or receipts, duly signed and de-
livered by such Collector or Deputy Collector,
shall be sufficient evidence to entitle the person
who paid such duty or tax as having taken the bur-
den or trust of administering such property or
personal estate to be allowed for such paymentby
the person or persons entitled TO the beneficial in
terest in respeco which such tax or duty paid;
and such person administering such property or
personal estate shall be credited and allowed such
payment by every tribunal which, by the laws of
any State Territory, is or may be empowered TO
decide upon and settle the accounts OF exc utors
and administrators and, in case sucA person who
has taken the burden or trust Of administering up
on any such property or personal estate, shall re-
fuse or neglect to pay the aforesaid duty tax TO
the Collector deputy collector aforesaid. within
the time hereinbefOre provided, or shall neglect or
refuse to deliver to said Collector the schedule list,
or statement Of such legacies, property, personal
estate, under cat aforesaid, or shall deliver to
said Collector or Deputy Collector false statement
of such legacies, property, personal estate, OF give
the and relationship OF the persons entitled
to beneficial interests therein untrny, shall not
uly and correctly set forth and state therein the
clear value Of such bench ial interests where
administration upon such property or personal es-
tate shall have been granted OF allowed under exist
ing laws, ( proper officer of the United States
shall commence such proceedings in law or equity
before any court of the United States as may be
proper and necessary TO enforce and realize the lien
charge upon such property or personal estate or
any part thereof, for which, such tax or duty has
not been truly and justly paid. Under such pro-
ceeding the rate Of duty tax enforced all be the
highest rate imposed or assessed by this act, ana
shall be In the name Of the United States against
such person or persons as may have the actual or
constructive custody possession ofsueh property
or personal eEtate, OF any part thereof, and shall
subject such property personal estate any pOr
ton of the same, to be sold upon the Judgement or
decree OF such court and from the proceeds OF snch
sale, the amount Of such tax or Duty together with
all costs ard expenses Of every description to be al
lowed by such court, shall be first paid, and the
balance ifeny deposited according to the order of
such court to be paid under its direction to such
person persons shall establish their lawful I'll
tie to the same. The deed or deeds, any proper
conveyance Of such property or personal estate or
any portion thereof so sold under such judgement
OF decree, executed by the officer lawfully charged
with carrying the into efe t, shall vest in the
purchase thereof all title of the delinquent the
property personal estate sold under and BY vir-
tue ofsuch Judgement or decree, and shall release
every other portion Of such property personal
tate from the lien or charge thereon created by this
act tVery person OF persons, who shall have in
his possession, charge, or ustody, any record, file,
paper containing or supposed to contain in
formation con erniBg such property personal
estate, aforesaid, passing from any person who
may die aforesaid, shall exhibit the at the
request Of the Collector the revenue, his deputy
or agent aud to any law officer of the United States
in the performance of his duty under this act, hi
deputy or agent, who may desire to examine thu
same; and if any su, Ia person, having in his pos
sission charge, or custody, any such records files
or papers, shall refuse or neglect to exhibit tn
same request, as aforesaid, he shall forfeit
pay the sum Of S5 o; and in ofany delinquene,
in making the schedule list, OF statement, or il
the payment the duty or tax accruing, or whicl
should accrue thereon, the assessment and collec
tion shall be made as provided for in the genera
provisions of this act: Provided, in all legal con
troversies where such deed title shall be the sub
jeet Of judicial investigation the recital in sal
decd shall be presumed to be true, and that the ~
.quirements ofthe law have been complied with b
the officers Of the Government.
SEC. It,. And be il further enacted, That when
ever, by this act any llrense duty tax OF any de
scription has been imposed on any corporate body
or property ofany Incorporated company, il 81 al b
lawful Tor the Commissioner of Internal Revenu
70 prescribe and dctermi nc in what district such
snall De assessed and collect L. and to what Office
thereof the official notices ,ouired in that halal
shall be given, and Of whom payment of suca IA
shall be demanded.
articles upon which duties are imp sad bv Inc nro
visions Of this act, which shall be forfn In tbe os
session Of any person or persons for the purpose
being sold by sucn person persons in fran
thereof and with the design to avoid payment
said duties may be seized by any Collector or Der
uty Collector who shall have reason TO believe m;
the same are possessed for the purpose aforesaii
and the same shall be forfeited to the Unite
States. And the proceedings TO enforce said fo
fixture shall be in the nature of proceeding
rem In the Circuit District Court of the Unit
States for the district where such seizure is mad
or many other court Of competent jurisd elton
And any person who shall have in his possoesic
any such articles for the purpose of selling II