Delaware State journal and statesman., 1862-07-25

not exceed eighteen cents, one cent over eish-
teen cents, and not exceeding twenty-five cents
per pack, two cents over twenty-five cents and
not exceeding thirty cents per pack, three cents.
over thirty and not exceeding thirty-siI
cents per pack, four cents over thirty-six cents
per pack, five cents
LEGACIEs AND DTsTR1BUTIvE SHARES
OF PERSONAL PROPERTY.
SEc III And be it further enacted. Thai
any person or persons having in charge or trua,
as administrators, executors, or trustees Of anv
legAcies or distributive shares arising from mar
sonal 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 person who may die after the pas
sage Of this act possessed Of such property.
either by will or by the intestate laws Of a1y
State OF Territory, or any part of such property
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 baTgainer, to any person or
persons, or to any body or bodies polite or cor.
porate, in trust or otherwise shall be, and hereby
are, made subject to duty or tax, TO be paid 10
the United States, as follows, that is to say:
First Where the person or persons entitled to
any beneficial interest III such property shall lie
tho lineal issue or hneal ancestor brother or
sister, to the person who died possessed of such
property, as aforesaid, at and after the rate of
seventy-fyo 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
he u descendant of brother or sister Of the
person who died possessed, as afoi esaid at and
after the rate of Que dollar aud fifty cents for
each and every hundred dollars Of the clear value
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
descendant Of brother or sister of the father
or mother of the person who died possessed, as
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 a descendant OF the brother or
sister Of the grandfather or grandmother Of the
psrsin who died possessed, as aforesaid, at aud
after the rate Of four dollars for each and every
hundred dollars of the clear value of such in-
terest,
| FiM Where the person or persons entitled to
any beneficial interests in such property shall be
in any other degree of collateral consanguiniiy
than is hereinbelore stated, or shall be stranger
in blood to the person who died possessed, as
aforesaid, or shall be body polite corporate,
at aud aflRr the rate of five dollars for each and
every onehuudrel dollars of the clear value Of
such interest: Provided That all lsgacies or
property passing by will. or by the laws Of any
State or Territory, to husband or wife Of the per
son who died possessed, as aforesaid shall be
exempt from tax OF duty.
Sec. IL. Aud be it further enacted, That the
tax or duty aforesaid shall be lion 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
every executor, administrator, or other person
who may take the burden or trust of administra.
ton upon such property shall, after taking such
burden or trust aud before payiug aud diatrlbu-
ting any portion thereof tp the legatees or any
pAtties entitled to beneficial interest therein, pay
to the Collector or Deputy Collector of the dis
trct the amount of the duty or tax, as aforesaid,
and shall also make and render TO the Assistant
Assessor of the district schedule, list, state
inent of the amount of such property together
with the amount OF duty which has accrued
or should accrue thereon verified by his oath
or affirmation, to be administered and esr-
tilted thereon by some magistrate or officer
having lawful power to administer such Oaths
ia such form aud manner as may ba pre-
scribel by the Commissioner of Internal He
venue, which schedule, list, or statement shall
coutain the names of each and every person
: entitled to any beneficial interest therein to.
! gether with the clear value of such interest,"
which schedule, list, statement shall be by
him delivered to such Collector; and upon such
!, payment and delivery OF such schedule, list or
u atntement, said Collector or Deputy Collector
y shall grant to such person paying such duty or
tax receipt Or receipts Tor he same in duplicate,
r which shall be prepared as is hereinafter pro-
yded such receipt or receipts. duly signed aud
delivered by such Collector or Deputy Collector,
shall be sufficient evidence to entIte the person
II who paid such duty or tax AS having taken the
= burden VI trust OF administering such property
or personal estate to be allowed for such payment
T. by the person or persons entitled to the bene6-
J cia interests in respect to which such tax or
; duty was paid; and such person administering
= such property or personal estate shall be credited
}, and allowed such payment by every tribunal
u which, by the laws Of any State Territory, is ol
' may he empowered TO decide upon and settle
: the accounts OF executors or administrators
. aud, in case such person who has taken the bur
u den or trust Of administering upo1 any such pro
y perty, or personal estate shall refuse or neglect
To pny the Aforesaid duty or tax to the Collector
or Deputy Collector, as aforesaid, within ih'
time hereinbeiore provided, or shall neglect OIL
refuse to deliver to said Collector or Deputy
>, Collector the schedule, list OF statement of such
!" ~ legacies, property, or personal estate undel
, oath, as Aforesaid, or shall deliver to said Coec
y tor or Deputy Collector false schedule or state
/. ment OF such egaces property, or persona
y estate, or give the names and relationship OF th
" persons entitled To beneficial interests therein uu
truly, or shall not truly aud correctly set forth
. and state therein the clear value of such benef-
~ cial interests or where no administration upon
a such property personal estate shall have beef
- granted OF allowed uuder existing laws, the pro-
per officer Of the United States shall commence
such proceedings in law or equity before ans
i Court of the United States as may be proper and
I, necessary to enforce and realize the lien oi
10 charge upon such property or personal estate,
- any part thereof, ivr which such tax or duty has
,s not been truly aud justly paid Under such
proceedings the rate Of duty or 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 or persons as maj
AZ have the actual or constructive custody Of
possession of such property or personal estate
~ any part thereof, and shall subject such pro
ii perty or personal estate, or any portion of thu
II same, to be sold upon the Judgment or de.
~. cree of such court, and from the proceeds o
" such sale, the amount Of such tax or duty, to
az gether with oil costs aud expenses Of every de
~, scrptiou to be allowed by such court, shall b
N first paid, and the balance, if any, deposite
-, according to the order OF such Court, to be pa
under its direction to such person or persons
o shall establish their lawful title 10 the same-
pd The deed or deeds, or any proper conveyance 0
a such property or personal estate, or any porto
of thereof, 80 sold under such Judgment or decree
executed by the officer lawfully charged wit
or carrying the same into effect shall vest in tn
al purchaser thereof all the title of the delinquent
oh tue property or personal estate sold under an
Of by virtue of such judgment or decree, and sha
Il release every other portion of such property o
! an 81 lion -