Worcester daily spy., 1862-07-26

hundred dollars of the clear value of such interest
Filth. Where the person or persons entitled 10 ny
beneficial interest in such property shall be IN any ot
stated or shall be stranger in blood the person who
died possessed aforesaid. or ShalI DC uul Pr ch
and every hundred dollars the clear value OF such IN
terest provided that all egseles OF ~ 69sban3
will or bv the laws state or letTit9rN 10
wife OF the person who died possessed as aolesu'
Secf lls Aid be farther enacted, tn at the tax or
duty aforesaid shall be lien and charge upon we pr9
nrrfy f every person who may die as aiotesaid until
The same shall be fully paid to and discharged by the
Tnied States: and every executor, adtninstrator or
other person VINO may take the onTaen or trust OF a
nnistTaton upon such properly SHALL aIter taking such
PORTION the iegatees parties entitled to
beneficial interest therein pay to The collector or deputy
colegr of the district the amount of the duty
Aforesaid, and sh ali also make and rendero the
sistan Of the district schedule. list slate
Of the of slch property together with the
amount ofduty which has accrued or should accrue
ministered and certified thereon by magistrate
officer having lawful power 10 administer such oas IN
missioner of internal revenue which schedule, list
statement shall contsin the names OF each and eVer
person entitled to any beneficial interest thefen %
gether with the clear value Of such interest, which
schedule, list, statement shall be by him delivered
70 such collector; ana upon sneh paymeht ana DC
livery of such schedule, list, or statement, said col
paving such duty or tax receipt or rcee pts for the
same in duplicate, which shall be prepared as is
signed and delivered hv such collector deputy col
who paid such duty having taken the burden
trust administering such property or personal es
tate to he allowed for such nASment by the person or
persons entitled to the beneficial interest in respect to
which such duty was paid; and such person ad
credited aid allowed such payment by every tribunal
which, by thc1aws of any state OF terior is or may be
empowered to decide upon and settle the accounts u
executors and administrators; and in case such person
who has taken the burden trust of administering upon
auY such property or personal estate sha reIse OF ne
ect TO pay the aforesaid duty or tax to the cSector or
f provide shall neglect refuse TO deliver to said
collector deputy collector the schedule list or state
oath, aforesaid, shall deliver to said collector
deputy collector false schedule or statement Of such
and relationship Of the persons entitled TO beneficial IN.
ere>s therein untruly, shall not truly and correctly
forth therein the clear value of such bene
hclal interest or where administration upon such
allowed under existing laws, the proper officer of
the United States shall commence such proceed,
ings Ih aw or equity before any court OF the lnltea
States as may be proper and necessary to enforce
and realize the lien charge upon property per-
liuestate OF any pat thereoi lot WhlSn suem [a VI
duty has not been truly and justly paid Under suchpro
highest rate imposed by this act and shall be
in the of the United against such OF
part thereof and a snbicct sncb nronefty or personal
estate, any portion of the same be sold upon the
Judgment or decree ofsuch coar and from the proceeds
of sale amount Of such tax or duty together
with all expenses Of every description TO be
allowed bv such court shall be first paid aud the bal
court to be paid under its direction such person or
as shall establish their lawful title to the same
The deed or deeds or proper conveyance of such
property or personal estate any portion thereof so
sold under such judgment decree, executed by the
ulhcori ianiuy charged win carving me saInS III N
70 effect shall vest in the purchaser thereof all the
estate sold under and by virtue OF such Judgment or
decree, and shall release every orther portion OF
thereunto created by this act. And every person or
persons who shall have in his possession, charge, or
custody record fife paper containing supposed
to contain, Information concerning such property or
who die aforesaid shall exhibit same at the
request Of the collector OF the his deputy, or
agent and to any law officer af the United States in the
performance OF his duty under this act his deputy or
se @S & y aes 6 his fG a a @&q ANY
any such records, files papers, shall refuse neg
ect 10 exhibit the same on request aforesaid, shall
forfeit aud pay the of five hundred dollars; and in
case any delinquency in making the schedule, list, or
ing or which should thereon the assessment and
collection shall be made provided for in the general
provisions Of this act Provided in all legal trover
sizes where such deed ttehall be the subject c ju
dical investigation, the recital in said deed shall be
presumed to be true and that the requirements the
law have been complied with by theoieers Of the gov
sect 49, And be it further enacted that whenever by
this act any license duty or tax of any description has
been imposed on any corporate body property OF
incorporated company it shall be lawful for the conny
what district tax shall be assessed and collected
and to what officer thereof the official notices required i'll
taxes shall be demanded.
Sec. IA And be it further enacted, that all articles
upon which duties imposed by the provisions Of this
act which shall be found in the possession of
for the purpose of being sold by such person
in fraud thereof and with the design avoid
payment OF such duties may be seized by collector
the possessed for the purpose aforesaid and the
same shall be forfeited to the United States. And the
proceedings to enforce said forfeiture shall be in the
tue OF proceeding in remin the circuit district
Of the United states for the district where such seizure
ton And any person who shall have in his possession
with the design OF avoiding payment of the duties
posed thereon by this act shall be liable to penalty of
Sidod ''0 UO--'' DC recovered as efeiOei0i' pro-
APPROPRIATION
Sect lis. And be it further enacted that the pay Of
the assessors assistant assessors collectors deputy
collectors, shall paid out of the accrueng internal
duties before the same is paid INTO the treasury
according to snch regulations the commissioner of in
terna revenue under the direction of the secretary Of
treasury shall prescribe and the purpose OF paying
the commissioner Of internal and clerks pro-
curing dies. stamps adhesive stamps, paper printing
forms and regulations advertising, and other expenses
OF carrying this act into effect the offve hundred
thousand dollars be and hereby is appropriated
much thereof as may be necessary.
Sect ll6 And be it further enacted that from and
after the date on which this takes effect there shall
be allowance drawback all articles on which
any internal duty or lax shall have been paid except
unlnanu1act cotton, equal in amount to she
duty or tax paid thereon and more, when exported,
the evidence hat any such duty OF tax has been paid to
be furnished to the satisfaction the commissioner
internal revenue by any such person persons shall
clam the allowance ordrawback and the be
- time be prescribed by the commissioner Of internal
revenue, under the direction of the secretary of the
treasury and the same shall be pal by the warrant of
the secretary of the treasury the treasurer of the
dutesnot otherwise appropriated provided, that no
allowance or drawback shall be made had fer any
thing in this act TO the contrary notwithstanding;
And provided farther, that any certificate Of drawback
for goods exported, issued in pursuance ofthe provis
Inns of this act may, under such regulations as may he
by the collector his deputy in payment Of duties
der this act And secretary OF the treasury may
make such regulations with regard to the of said
certificate, and the issuing thereof in his Judgment
may be necessary And provided further, that in
putting the allowance drawback upon articles
factuIed exclusively of cotton when exported there
shall be allowed in addition to the three per centum
duty which shall have been paid such articles draw
ck OF five mills per pound upon such articles in all
where The duty imposed by tins act upon the cot
used in the manufacture thereofhas been previously
paid the amount of said allowance be ascerainCd in
such manner as may be prescribed by the commissioners
OF internal revenue under the direction of the secretary
Of the treasury.
III And be further enacted that any person
or persons shall traudulenty claim seek TO obtain
allowance OF drawback Oh goods wares merchandise
which no internal duty shall have been paid shall
traudently clam any greater allowance drawback
than the duty actually paid, aforesaid such person
persons shall forfeit triple the amount wrongullY or
rauiuentG caimedr sought to he obtained, the sum
of five hundred dollars at the election of the secretary
treasury 70 pc recovered as IN the other cases or
forfeiture provided for In the general provisions OF this
Sect lis. And be it further enacted that the sum of
sixty thousand dollars appropriated to complete the
capitol In New Mexico, by the second section of
congress approved June twentyfive, eighteen hundred
and sixty and the sum of ATTY Thousand dollars apprO-
priaed for military roads in New MeXico by act Of
gress approved March two eighteen hundred and
be ami The hereby credited the territory
o. New Mexico in payment OF the direct annual tax OF
sXtytwO thousand six hundred and fOrtyeght dollars
levied upon said territory under the eighth section
OfcOngress approved August five eighteen hundred
ant X-one, 70 be taken up on account ofsaid direct
tax under sad act as the may fall due to the
United States from said te ritory.
Sect ll9 And be il further enacted that much Of
act entitled IAN act to provide Increased revenue
from Imports to pay interest the public debt and for
other purposes approved August five, eighteen hun
dcd and sixty-One as imposed direct tax Of twenty
millions Of dollars the Cnited States shall be he'd to
cunt; and other tax shall he levied under and vr-
tue thcreofunt the first day OF April eighteen hundred
and sixty i've, when the namc shall be In full force and
Approved, July l. s62