Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1862-09-25

tail price or value Of seventy five cents,
three cents =. .,.,. ~ :
Where such packet, box, bottle, pot phal
or other enclosure, with its contents
shall exceed The retail price or value of
seventy five cents, and shall not exceed
the retail price or value of one dollar,
four cents. ,..,.. ,. ..,
Where such packet box, bottle, pot, phial
! or other enclosure, with its contents
shall exceed the retail price or value OF
! one dollar, for each and every fifty cents
or fractional part thereof over and above
the one collar, as before mentioned, an
additional two cents. ..,-...,....... z
| Playing Cards.-For and upon every pack
OF whatever number, when the price
| per pack does not exceed eighteen cents
| ohe ceHt. Observation-Disclosures.
over eighteen cents and not exceeding
twenty-five cents per pack, two CENTS. 2
over twenty five, and not exceeding thirty
cents per pack, three cents ....,.... 8
over thirty, and not exceeding thirtysix
cents per pack, four cents .....,...... 4
over ihiry'six cents per pack, five cents. 5
LEGAcIRs AND DIsTRIBUTIvE SHARES OF
Personal PROPERTY.
Sec III, And be il further enacted That any
person or persons having in charge or trust, as
administrator, executor, or trustees of any leg
| ACRES or distrbutive shares arising from person.
al property of any kind whatsoever, where the
whole amount of such personal property, as
aforesaid, shall exceed the sum of one thousand
dollars IN actual value, passing from any per
son who may die after the passage OF this act
possessed OF such property, either by will or by
the intestsIe laws of any State or Territory Or
any part OF such property or interest therein,
| transferred by deed, grant, bargain, sale, or
| gift, made or intended 10 take effect in posses
sion or enjoyment after the death Of the grantor
or bargainer, to any person or pers ms, or to
any body or bodies prlitic or corporate, in trust
or otherwise, shall be, and hereby are, made
subject TO duty or tax, to be paid to the United
States, as follows, that is TO say:
First. Where the person or peasons entitled
to any beneficial interest in such property shall
be the lneal issue or lineal ancestor, brother or
sister, to the person who died possessed of such
| property, as aforesaid at and after the rate of
seventy fve cents for each and 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 descendant of a brother or sister of the
person who died possessed, as aforesaid, atand
after the rate of one dollar and fifty cents for
each and every hundred dollars of the clear val.
ue of such interest.
Third. Where the person or persons entitled
to any beneficial interest in such property shall
be brother or sister of the father or mother, or
a descendant of the brother or sister OF the faith
er or mother who died possessed as aforesaid, at
and after the rate of three dollars for each and
every hundred dollars of the clear value of such
interest.
Fourth. Where the person or persons entitled
to any beneficial interest in such property shall
be brother or sister of the grandfather or
grandmother or descendant of the brother or
sister of the grandfather or grandmother of the
person who died possessed as aforesaid at and
after the rate of four dollars for each and every
hundred dollars of the clear value of such inter-
est.
Fifth. Where the person or persons entitled to
any beneficial interest in such property shall be
in other degree of collateral consequently thai
is hereinbeforc stated, or shall be stranger in
blood to the person who died possessed as afore-
said, or shall be body polite Or corporate, at
and after the rate of FIVE dollars for each and
every hundred dollars of the clear value of such
interest: Provided That all legacies or property
passing by WILL or by the laws of any State or
Territory, to husband or wife of the person who
died possessed as aforesaid, shall be exempt
from tax or duty.
Sec. ll2 And be ii further enacted, That the
tax or duty aforesaid shall be lien and charge
upon the property of every person who may die
as aforesaid until the same shall be fully paid
to and discharged by the United States and ev-
cry executor administrator, or other person who
may take the burden or trust of administration
upon such property shall, after taking such bur-
den or trust, and before paying and distributing
any portion thereof to the legatees or any par
ties entitled to beneficial interest therein pay to
the collector or deputy collector of the district
| the amount of the duty or tax as aforesaid, and
shall also make and render TO the assistant asses
sor Of the district schedule, list or statement of
| the amount of such property, together with the
| amount of duty which has accrued or should &C
crue thereon, verified by his oath or affirmation,
| to be administered and certified 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 schedule, list or state
ment shall contain the names of each and every
person entitled to any beneficial interest therin,
| together with the clear value of such interest
which statement, list or schedule shall be by him
delivered to such collector and upon such pay
ment and delivery of such schedule, list or
statement said collector or deputy collector shall
grant to such person paying such duty or tax a
receipt or receipts for the same in duplicate
|
ded such receipt or receipts, duly signed and
delivered by such collector or deputy collector
shall be sufficient evidence to enttle the person
who paid such duty or tax as having taken the
burden or trust of administering such property
or personal estate to be allowed for such pay
ment by the person or persons entitled to the
beneficial interest in respect to which such duty
or lax was paid and such person administering
such property or personal estate shall be credit
ed and allowed such payment by every tribuna
which, by the laws of any State or Territory, il
or may be empowered to decide upon and SETTLE
the accounts Of executors and administrators
and 10 case such person who has taken the bnf.
den or trust of administering upon any suc'
, property or personal estate shall refuse or neg
iect to pay the aforesaid duty or tax to the col
lector or deputy collector as aforesaid, with
the time hereinbefore provided, or shall negle
or refuse to deliver to such collector or deput
4 collector the schedule, list or statement of sue
legacies, property or personal estate under oai
as aforesaid, or shall deliver to said collector
deputy collector false schedule or statement
such legacies, property or personal estate