New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-07-01

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shall be- and hereby are made subject duty OF TAX,
TO be paid 70 the United States, ar iooSs, that Ii 10
say:
! F;rst Where the person or persons entitled TO
amy beneficial interest III such property shaii be me
lirea issue or neal ancestor, brother or sister, 10
the perrOn who died possessed OF such property rs
Aforesaid At and after the rate OF 80 cents i0i ehcn
ana every hundred dollars OF the clear value OF such
interest in such property.
/ Second Where the person or persons entitled to
any beneficial interest in such property shall be a
descendant Of brother or sister Of the person VINO
died possessed as aforesaid at and after Tie rate OF
81 80 for each and every hundred dollars OF the clear
value OF such interest.
Third Where the person or persons entitled 10
anv beneficial interest i'll such property shall be a
brother or sister Of the father or mother, or a
descendant of brother or sister OF the 1ather OF
mother of The person who died possessed as aiore-
said at aud after the rate OF s. for esch ana every
hundred dollars OF the clear value OF such interest
I FOHtU Where the perfOn or persons emitted 10
any beneficial interest in such property shall be
trctle or sister OF the grandfather or gIlndmother
on descendant OF the brother sister o the grand
father or grandmother of the peTsOn who died pos
ses,ed az Aforesaid az and after the rate OF - ior
each and every hundred dollars of the clear value Of
such interest. .,-,
/ ram: Where the person or persons entlled 10
any beneficial interest in such property shai be III
any other degree of collateral consanguniy than lie
beeinbefore stated or hail be stranger IN blood
shall b. body polite corporate, at ana amer the
rate OF IS for each and every $50 OF the clear yane
OF such Interest," Provided That all legacies or prop
erty passing by will " by the laws OF any Sta'e or
Teirtory to husband or wife OF the person who ded
possessed as aioresaid shall be exempt from tax or
duty
II SIC lI2 And be it further enacted, That the tax
or duty aforesaid shall be Len and charge upon the
property of every person who may die, as aiore-
said, until the same sba be fully paid to ana ois-
CHARGED by the United states; and every executor,
administrator, or other person who may take the
burden or trust of administration upon such properly
shall after taking such burden or trust, ana before
paying or distributing any portion Thereon 10 the reg
atees or any parties entitled 10 benehclal Interest
therein pay TO the Collector or Deputy Collector Of
the dis rct the amount of the duty tax, as aofe-
said and snail also make and render TO the Assistant
Assessor OF the district schedule hsi or statement
of the amount of such property, together WIN the
amount of duty which has accrued or thouiH accrue
thereon verified by his oah or affirmation, TO be Ga-
miuistered aud certified thereon by magistrate
or officer having lawtnl power 10 administer escn
oahs III such form and manuer az may DC lfcscllDeu
by the Commissioner OF Internal Revenue, Wbich
schedule list, or statement sh'i contain the names
of each end every person entitled 20 any benehcln
interest therein, together with the clear value OF
such interest which schedule, nst or sia euent thdh
be by HIM delivered 10 s1cn Collector; ANA ulob
such unyment and delivery Of ouch schedule, hst or
statement said Collector or Deputy Collector shall
CENT or receipts for the same III duplicate " u
, shall be prepared hereinafter provided; r. Oh
receipt OF receipts, DAILY signed and deliver by suc
Collector or Deputy Collector shall be sufficient eY-
6euce 10 entitie the person who pad sucn duty or
fax as having taken the burden or trust OF admils-
ing such property per.onal esiac 10 be allowed
'or such payment by the person or persons entitled
10 the beneficial interest III respect To which such YAK
or duty was paid; and such person administering
.uch property or personal estate sha be credited
and allowed such payment by every tribunal which
by the laws OF any ate or Territory, u or may be
empowered decide upon and fetIie The accounts oil
executors and administrators and m Gaze sucu per
son who lus taken lie burden trust OF alnlulfter
ing upon any such property, or personai estate shall
refuse or neglect TO pay the Aforesaid duty o. lax 10
the Colltcto or Deputy-Collector, ne Aforesaid,
within the time hereiubeiore provided, or shall
II. elect or reiuie 10 deliver 20 sad Collector or
Deputy. Collector the schedule, list statement OF
such egacies, property OF personal estate, under
oath as aioresGd or snail deliver to sand Collector
or DeputyC Olector false schedule or statement OF
such egaCies, property, personal estate or give the
names aud relationship Of the persons entitled TO
beneficial interests therein uutruly, sha not truly
and correctly get forth and state therein the clear
value OF such beneficial interest," where no nd
mirstIatiOn upon such property or personal estate
sball have been granted or allowed under existing
laws he proper officer OF the | Dlted States shall
commence such proceedings IN law equity before
any Court OF the United states may lie proper and
necessary 10 enforce and reliIe the len or charge
ruCh properly OF personal trihles OF PAN
thereof for which such tax or Guty mas not been q 1y
and sIly paid. Under such edinCs the rate Oi
duty OF tau enforced shall be the highest rate I'M
posed or asse,ed by this act, and sha be IN The name
of the United States silst such person o. persons
as nav have the actual constructive custody or
pos-esson Of such property or personal estate, Or
any part thereof aud sali rublect euch property OF
personal estate, or any portion OF The same, 10 he
sold mon tie Judgment decree Of such court and
from The proceeds oi such rale, the amount OF such
tax or duty together with all coss nnd expenses Of
ever description 10 be allowed by such couu, shall
be hIst PAID ana the balance, II any, Deposited
according to the order Of suc court. & be- lald urcer
its direction such person peIs az snail eti sD
Esh their lawful title 20 the same. Inc decd or
deeds or any pTOleF conveyance % such property OF
personal estate any lOrtOD thereof, 70 sold under
such Judgment or decree, executed by Tie oiucer
lawfully arEd with carr Ihg the same into ,eC,
shall vert tie purchase Thereon All title 81 the
dehuq uont TO the property or IeIsonaI ostaie so'd
under and by virtue OF such judgment or 0c,.ec, and
mall release every other portion OF such properly or
personal cslate from the hen charge t4eicOn
created by this act. And every pcr-on or persons,
WhO shall have III his posseshlon, Charge OF cstocy
any record, lie, or paper containing on supposed 10
contain any information concerning such property OF
personal estate as Aforesaid passing from any p.ton
who may die, aforesaid, shall exhibit the same az
the request Of the Collector q Tue revenue, hls
Deputy or agent, and 10 any law obicer0i the United
sates in the performance Of his duty under this act
bs deputy or agent, who may dcsIrc 10 examine the
came; ana II any such person, having IN Lis posses
session. charge, custody, any ouch Ords, ier or
papers shall refGee neglect TO exhibit the same
request. a. aforcsaiG, lie shall fOIieit and Fay The
sum Of $500; and in case Of any Delinquency ia
ut king the shedule, lst, statement or IA the pay
ment OF the duty on tax accruing, or which f.Odld
accrue thereon, the Assessment and collection shall
be made provided Tor in the general prOyiaions of
this act: Provided, In all legal conrO, efsies mere
such deed title hall be The subject Of judicial m
yest cation tie recital in said deed shAl be presumed
TO be true and that the requirements OF TIE law had
/ boon complied with By The officers Of the Govern