Santa Fe gazette. [volume] (Santa Fe, N.M.) 1859-1864, 1863-06-27

ty shall after taking such burden trust and before paying
and distributing any portion thereof To the egaees any
parties entitled to beneficial interest therein pay 10 the col
eclor deputy collector VI the district the amount Of the
duty tax aforesaid and shall make and render to
the As istnn Assessor Of the district schedule, list or
statement Of the amount Of auCh property together with the
amount of duty which has accrued should accrue thereon
verified by his oath affirmation to be administered and
certified thereon by magistrate 6ncer having lawful
power TO administer such Oaths in suchOm and manner as
may be prescribed by the Commissioner Of Internal Revenue
which schedule list, or statement shall contain the names Of
each and every person entitled to any beneficial nterest
therein together with the clear value ofsuch interest," which
schedule list statement shabe by him delivered to such
Collector and upon payment and delivery Of such sche
dule list or statement said Collector or deputy collector
shall grant to such person paying such duty or tax receipt
receipts for the in duplicate which shall berepared
as s hereinafter provided such receipt duly signed and do
vre by such collector deputy collector shall be sul
ccni evidence to ette the person who paid such duty or
tax as having taken the burden or trust Of administering
such property personal estate to he allowed for such pay
ment by hs person or persons entitled to the beneficial M
terost In respect TO which such tax duty paid and
such person administering such property personal estate
shall be credited and allowed such payment by every ibu
nal which, by hga laws Of any State or Territory or may
beemp0wered to decide upon and settle teaccouls Of exc
culos and administrators, and N case such person WHO has
taken the burden or trust Of administering upon any such
property personal estate shall refuse neglect to pay
the aforesaid duty tax 70 the coll corOr deputy collector
Aforesaid within the time hcenbeore provided, shall
negec0r refuse to deliver TO said collector deliver to said
Of such egaces property or personal estate under oath as
aforesaid, shall deliver to said collector deputy coIeC
tor false schedule statement VI such legaces property
or personal estate or give the names and relationship Of
tho peraous entitled 10 beneficial interest therein uniruy
shall not truly and correctly set forth and state therein IN
clear value Of such beneficial interest," where admins
aon OF personal estate shall have been granted or allowed
under existing laws the proper ocer Of the United states
aal commence such proceedings in law equity before any
court Of the United States rs may DO proper and necessary
cloce and realize the lien or charge upon such property or
personal estate or any part thereof for which such tax OF
duty has not been truly aud justly paid Under such pro-
coedng the rate Of duty O tax enforced shall bo the high
est rate imposed assessed by this act and shall be in the
name Of the United states against such person or persons
may have the actual or constructive custody or possession Of
sch property or personal estate any part thereof aud
Shall suhec such property personal estate or any portion
Of the same to be sold upon the judgment decree Of suc
court and from the proceeds osuch sale the amount Of suc
tax or duty together with all costs and expenses Of every
description to be allowed by such court, shall be ar3 paid
aud the balance any, deposited according the order
such court to be paid under It's dectOno such person or per
SONS as shall establish their lawful title to the same. Tn
or deeds or any proper conveyance Of such property
personal estate any portion thereof sold under suc
Judgment or Decree executed by the officer lawfully charge
with carrying the into elect shall rest In the purchase
thlreota the title Of the delinquent to the property or per
snal estate sold unlerand by virtue OF such Judgment
Decree aud shall release every other portion Of such proper
y pes nal estate from the lien charge thereon create
by this act And every person or persons who shall nave
his pos eson, charge or custody any record lo or pape
containing supposed to contain any information concern
ngsuch property personal estate, aforesaid passl
from any person who may die aB aforesaid shall exhibit III
same at the request of the collector Of the revenue his d
putty or AGENT and to any law oeer Of the United State
10 the performance of bis duty under this act hs deputy
agent who may desire to examine the same and any sue
Is person. having nh possession charge or custody any sue
records 6les or papers, shall refuse orneeeot exhibit y
same on request as aforesaid he shall forfeit and pay u
sum Of Eve hundred dollars aud case Of any denquent
in making the schedule ist or statement or in the plyme
o. the duty or tax ACQUIRING or which should accrue lhereO
tho assessment aud collection shall be made as pr0vded
the general provisions Of thsaet Provided In all leg
controversies where such deed title shall DO the subject
deal investigation the recital In said deed shall 10 pfesun
cd to be true and that the requirement Of the law had be-
complied withby the officers Of the goyoi inmonI
Section 13 And be II further ena. ted That whenever
this act any license duty or tax Of any description has be-
ID imposed any corporate body property Of any neofpO
n led Company, 1t shall be 4wll for the Commissioner
Internal Revenue 10 prescribe and determine In what dstrl
such shall be assessed and collected and to what Ollie
ne thereof tho official tO.ics ttfaaa y th- hehNl H1u
given and Of whom payment Of such tax shall he demanie
he Section ia. And be II further enacted, hal a atNl
upon which duties are imposed by the provisions OF TINS
which shall be found the possession u any person or pc
sons for the purpose being sold by such person or perso
fraud thereof AID with the design to avoid payment Of 50
s, duties may be sized by any collector deputy collect
nd who shall have reason to believe that the possess
ks o the purpose Aforesaid and the same shall DO forfeited
cd the United States And the podeedngs to enforce said &c
2tae shall be 10 the nature Of proceeding in rem in
cd Circuit or District Court Of the United States for the dstr
Of where such seizure made or many other court Of CONF
tent Jurisdiction And any person who shall have In
ng possession any such articles for the purpose Of selling
sume with the design Of avoiding payment Of tho duties
We posed thereon by this act shall be liable to penalty oil
hundred dollars 10 be recovered herenbeOre provided
Of No, l. tf.