Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-08-07

contents, shall exceed the retail price
of Twenty-Five cents, and shall not
exceed the retail price or value of iif-
ty cents two cents .........,......
Where such packet box, bottle, pot,
phial. or other enclosure, with its
contents. shall exceed the retail price
or value of fifty cents, and shall not
exceed the retail price or value of
seventy five cents, three cents. ..... 3
Where such packet, box, bottle, pot,
phial or other enclosure, with its
contents, shall exceed the retail price
or value of sCventy-iivc cents, and
shall not exceed the retail price or
value of one dollar, four cents. .. 4
Where such packet, box, bottle pot.
phal, or other enclosure, with its
. contents, shall exceed the retail price
or value of one dollar, for each and
every fifty cents OF fractional part
thereof over and above the one dol
lar, as before mentioned, an addition
al two cents. NEUTRALITY-SUSPICIOUS.. .
Playing Cards.-For and upon every
pack of whatever number, when the
price per pack does not exceed eight
cen cents, one cent. ................ l
Over eighteen cents and not exceeding
twenty-five cents per pa;k, two cents =
Over twenty-five. and not exceeding
thirty cents pack, three cents. ..... 3
Over thirty, and not exceeding thirty
six cents per pack, four cents. $3.50. A
Over thirty six cents per pack, five
cents. .''.''.''' .'''''''''.....'''
LEGACIEs AND DIsTRIBuTIvE SHARES OF PER-
soNAL PROPERTY.
Sec. Ill. And he il further enacted, That
any person OF persons having in charge or
| trust, administrator. executors or trustees
of any lcgacics or distributivc sharcs arising
! from personal property, of any kind whatsocv-
| CT, where the whole amount of such personal
| property, as aforesaid, shall exceed the sum of
| one thousand dollars in actual value passing
| from any person who may die after the pass
| age of this act possessed of such property.
| either 10y will or by the intestatc laws of any
| State or Territory, or any part of such proper
| ty or interest therein, transferred by deed
grant, bargain, sale, or gift, made or intended
| to take effect in possession or enjoyment after
| the death of the grantor or bargancr to any
| person or persons, or to any body or bodies
polite OF corporate, hi trust or otherwise shall
be, and hereby are, made subject To a duty or
tax, to he paid to the United States, us fol-
| lows, that is to say:
First Where the person or persons entitled
| to any beneficial interest in such property
| shall bc the lincal issue or lncal ancestor.
brother or sister, to the person who died pos
sesscd of such property rs aforesaid at aud
after the rate of seventy-fiv cents for. each
and every hundred dollars of the clear value
of such interest in such property.
Second. Where the person or persons cnti-
tied to any beneficial interest in such property
| shall be descendant of q brother or sister OF
the person who died possessed, ms aforesaid.
ut and after the rate of one dollar and fifty
cents for each and every hundred dollars OF
| the clear value of such interest.
| Third. Where the person or persons entitled
to any benciiciicial interest i'm such property
shall lie a brother or sister Of the father on
mother, or q descendant of u brother or sister
Of the father OF mother of the person who died
possessed, rs aforesaid, at and after the rate Of
three dollars for each and every hundred dol
| lars of the clear value of such interest
Fourth Where the person or persons cnti-
| tied Ia any beneficial interest in such property
| shall be IA brother or sister of the grandfather
| or grandmother, or "A descendant of the broth
CT or sister of the grandfather or grandmother
| of the person who died possessed, rs aforesaid
at and after the rate of four dollars for each and
| every hundred dollars Of the clear value ot
such interest
| Fifth. Where the person or persons entitled
to any beneficial interest i'm such property
shall be IN any other degree of collateral con
sanguinity than is hcrcinbcfure stated, or shall
be II stranger in blood to the person who died
possessed, as aforesaid, or shall be u body pol.
itic OF corporate, at and after the rate OF iiv,
| dollars for each and every hundred dollars OF
| the clear value of such interest Provided
That all lcSacics or property passing 10y will
or by the laws of any State or Territory. Il
husband or wife of the person who died pos.
sessed, us aforesaid, shall he exempt from tax
| or duty.
Sec. H. And be il further enacted Thai
the tax or duty aforesaid shall be u lien and
| charge upon the property of every person who
| IL "A lao. .I..n L.
fully paid to and discharged 10y the United
States and every executor, administrator, Oh
| other person who may take the burden oi
| trust OF administration upon such property
shall, after taking such burden or trust, and
before paying and distributing any portion
thereof to the legatccs or any parties entitled
To beneficial interest therein pay to the col.
lector OF deputy collector of the district the
amount of the duty or tax, as aforesaid, and
shall also make and render to the assistant
assessor OF the district sccduc list, or state.
ment OF the amount of such property, together
with the amount Of duty which has accrued Oh
should accrue thereon, verified by his oath
or Affirmation, 10 DC administered and
| certified thereon by some magistrate oil
officer having lawful power 10 administer
such oaths, in such form and manner az
may be prescribed 10y the Commissioner of In
tcrnal Revenue, which schedule, list, or state
| ment shall contain the names of each aud ey-
cry person entitled To any beneficial interest
therein, together with the clear value of such
interest, which schedule, list, or statement
shall be by him delivered to such collector
and upon such payment and delivery of such
| schedule, list, or statement said collector ur
| deputy collector shall grant to such person
/ paying such duty or tax 4 receipt or receipts
| Tor the same in duplicate, which shall bc pre-
| pared us is hereinafter provided such receipt
or receipts, duly signed and delivered by such
collector on deputy collectors shall be sufficient
evidence to entitle the person who paid such
duty or tax as having taken the burden on
trust OF administering such property or per-
sonal estate to be allowed for such payment
10y the person or persons entitled to the bene-
| ilcial interest in respect to which such tax or
duty was paid; and such person administer
ing such property or personal estate shall be
credited and allowed such payment by every
tribunal which, 10y the laws of any State or
Territory, is or may bc empowered to decide
upon and settle the accounts of executors and
administrators and in case such person who
has taken the burden or trust of administering
upon any such property or personal estate
shall refuse or neglect to pay the aforesaid
duty or tax 10 the collector or deputy colIec-
tor as aforesaid, within the time hercinbeforc
provided, or shall neglect or refuse to deliver
To said collector or deputy collector the sched-i
uie, Inst, or statement of such legacies, proper
~, or personal estate under oath rs aforesaid
or shall deliver to said collector OF deputy col
lector a false schedule or statement of such
leSacies, property, or personal estate, or give
the names and relationship of the persons en-
titled to beneficial interests therein untruly
or shall not truly and correctly set forth and
state therein the clear value of such beneficial
interest, or where no administration upon
such property or personal estate shall have
been granted or allowed under existing laws,
the proper officer of the United States shall
commence such proceedings in law or equity
before any court of the United States us may
he proper and necessary b enforce and realize
the Hen or charge upon such property or per
sonal estate, or any part thereof, for which
such tax or duty has not been truly and just
ly paid. Under such proceedings the rate of
duty on tax enforced shall be the highest rate
imposed or assessed by this act, and shall be
IN the name of the United States against such
person OF persons us may have the actual OF
constructive custody or possession of such
property or personal estate, OF any part there
OF, and shall subject such property or personal
estate, or any portion Of the same 10 be sold