The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1862-06-25

every deceased aforesaid until the same shall
beuy paid and 70 discharged by the United States and
every executor admiusirstr, other person who may
take The burden or rs OF admin upon such pro-
Pe y sha after taking such burden or trust, and be-
re paying and dists tn any portion thereof to the
To- atees or an GeoL entitled TO beneficial interest
"a rein pay % Tue eenector or deputy collector Of the
district the unit - The dqty aforesaid end
shall al make and render the assistant assessor OF
the district schedule, list statement tho amount
OF such property, together with the amount Of duty
which accrued should thereon verified by
his oath Affirmation, 20 be administered certi
fed thereon BY some magistrate or officer having
lawful power TO administer such oaths, IN such
form and manner as may be prescribed by the
Commissioner Of Internal Revenue, which sch d To-
list or statement shall contain the names OF each
and every person entitled to beneficial interest
tho ein together with the clear value OF such interest,"
which schedule list or statement shall be by him de-
verod 70 such collector and upon such payment and de-
livery OF such schedule list statement said collector
or deputy collector shall grant 10 such paying
such ty receipt receipts OF the in du-
pcate, which shall be prepared hereinafter provided
such receipt receipts, duly signed and delivered by
such collector or do uty collector shall be sufficient EVIL
dce 10 ente the person who paid such duty or tax
hiyng taken the burden trust OF Administering such
property or pc sona estate TO be allowed for such
ment py the person or pes ms entitled 10 the beneficial
interest 10 respect 10 which such duty paid
and such person administering such operty snal
estate shall BIO credited and allowed such payment By
every tribunal which by tho laws Of any State or Terri
tory Is or may DO empowered to upon and settle
the accounts q executors ana admnis and
such person who has taken The burden trust of admin
istering upon any such property re s,nai shall
or neg ect TO tho aforesaid duty
time harciabcforc pro- ded shall neglect or ref sc
to deliver to said collector deputy collector tho
schedule list or statement of such egaccs property
rsonai est TO under cath aforesaid shall deliver
10 said collector or depu collector false schedule or
statement o. SUCH egaccs, property or mai estate
or give the names and att nshp Of the persons Gu
titled TO beneficial interests therein uutruly or shall
not truly and correctly set forth and state therein
tho clear value Of such beneficial interest or where
no administration upon such property or personal
estate shall have been granted allowed under existing
laws, the proper Of the Unitei sites shall COM
or lu IL befor any
court 81 the United States may be pro- e ana neces a.
ny to enforce and realize the lien charge upon such
property or sonal estate, any part thereof for
which such tax or duty has not truly and Justly
PAID. Under such proceedings the ratio Of duty tax
enforced shall be The highest rate imposed
by this act ard shall be in the OF the United sta o.
against such person pc may have the actuni
or personal estate any part thereof shall subject
such property or personal este any portion of thu
same TO be sold upon the Judgment or decree Of such
court and from the proceeds of such sale, tn,
o. such tax or duty, together with all costs
and expenses Of every, description to be allow
ed by such court, shall be first paid, aud
the balance deposited according the order OF
such court to be paid under its direction TO such person
persons shall establish their lawful title TO the
same. Tho deed deeds any proper conveyance Of
sCh property OF personal estate any portion there
Of sold under such Judgment or decree executed by
the officer lawfully charged with carrying the into
elect shall vest in the purchaser thereof all the title
tho delinquent to the property personal estate sold
der anu by virtue OF such judgment Decree and shall
release every other portion Of such property person
estate from the lien charge thereon by this act
9V0Iy I0ISoH peTSOIS VINO snail nave
son, charge or custody any record hle or paper
tanning or supposed to contain any information con-
corning such property or personal estate aorssaid
passing from any person who may die, as Aforesaid,
shall exhibit the at the request Of the collector Of
the revenue his deputy or agent and to any law officer
Of the United States in the performance his duty
under this act his deputy agent who may desire to
examine the same: and II any such person, having in
aes papers, shall refuse or neglect to exhibit the
same on request, as aforesaid he shall forfeit and pay
the sum q five hundred dollars and in'NMse
Of in kinn fhn rnIn I.lA A.x
or statement, or IN the payment of the duty
or tax accruing which should accrue thereon, tie
assessment and collection shall DO made provided FOR
in the general provisions Of this act Provided in hi
legal where such decd title shall be tho
shall be presumed TO be true and that the requirements
Of the as had been complied with BY the officers Of the
government.
Sec. II2 And De Il further enacted, That whenever by
this act any license duty OF any description has
been Imposed on any corporate body or property Of
missioner OF Internal Revenue TO prescribe and deter
mine IN what district such tax shall be assessed and
colectoi and 70 what officer thereof the official notices
required in that behalf sha be gwen and whom pay
mont OF such tax shall be demanded 100
Sec ll3. And Dc Il further enzc,ei That all articles up
on which duties are imposed by the provisions Of this
act which shall be found in the possession any per.
son or persons for the purpose Of being soldSby such
- avoid Of tho said dutes may seized by any
collector or deputy collector who shall have
believe that the same are possessed for the purpose
aforesaid and tho same shall be forfeited to the United
States and the proceedings TO enforce said forfeiture
shall DO In the nature Of proceeding rem in the CIR
district court Of the United states for the district
whore such service made any ohcr court OF COM
potent Jurisdiction; AID any person who shall have In
his possession any such articles for the purpose OF selling
the same with design Of avoiding pay Of the du-
ties imposed thereon BY this act, shall be liable TO
penalty Of $780, to be recovered herenbefore pre-
vided' -.----.- AZ
49, ---@ N APPROPRIATION. taAt. fo Z
SEQ. ia And be Il further enucted, That tho pay Of
the assessors assistant assessors, collectors and
deputy collectors, shal! be paid out OF the &C.
cruing internal duties taxes before the same
is paid into the Treasury, according to such
regulations tho Commissioner Of Internal Revenue
under the direction OF the Secretary Of the Treasury
shall prescribe; aud for the purpose Of paying the Com
missioner Of Internal Revenue and clerks procuring dies
stamps adhesive stamps, paper, printing forms and
regulations advertising and any other expensss OF carry
ing this effect, the Of i've hundred thousand
dollars be- and hereby appropriated or 80 much there
Of a. may be Necessary. ~ .N
~ ALLOWANCE AND DRAWBACK.
Soc lis. and he further enacted, That from and after
tho date which this takes effect there shall b.
allowance drawback all articles which any in
tsrna. duty t. shall have been paid except raw or
tax paid III and more, when exported, the evil
denco that any such duty tax has been paid TO be
furnished TO the satisfaction OF the Commissioner OF In
tcra Revenue by such person or persons as shall claim
the alo vanca or drawback, and the amount to be
as crisp.d under such regulations as shall, from
timo to timo, be prescribed by tho commissioner
OF Internal Revenue, under The direction Of the 5ecro-
I. OF The Treasury, and the Same shall DO paid by
the warrant OF the Secretary Of the Treasury on the
treasurer Of the United states out OF any money arsls
from internal duties hot Otherwise appropriated: Fro
tt.I oyCu a,b