The weekly register. [volume] (Point Pleasant, Va. [W. Va.]) 1862-1909, 1863-12-24

fixed and stated in such warrant, over
aud above the said annual duty, interest,
and penalty for non payment, sufficient
for the lees and expenses OF such levy.
And in ali eases of sale. as aforesaid,
the certificate of such sale by the colec'
tor OF deputy collector of the sale, shall
give tile to the purchaser, of all right,
title, and interest ofSuch delinquent in
and 10 such property, whether the prop
erly be real or personal; and where the
subject of the sale shall be stocks, the
certificate of said sale shall he lawful
authority and notice 10 the proper cor
/ poration, company. or association, to
record the same on books or records, in
the same manner as ii transferred or as
signed BY the person or party holding
the same, to issue new certificates OF
stock therefor in lieu Of any original or
prior certificates, which shall be void
whether cancelled or not; and said csr.
u6ca,es of sale Of the collector or deputy
collector, where the subject Of sale shall
be securities or other evidences Of debt,
shah be good and valid receipts to the
person or parry holding the ssmo, as
against amy person or parsons, or other
party holding, or claiming to hold, pos
session Of such securities or other evil
dcncos Of debt.
SIC. 90, And be il furMr enacted,
That it shall be the duty of all persons
Of lawful age, and all guardians and
trustees, whether such trustees are so BY
virtue Of their Office as executors, ad.
ministralors, or other fducary capaci,
ty to make return 10 the list or schedule,
as provided in this act, to the proper of
fcer olinlerDal revenue, Of the amount
of his or her income, or the income Of
sue minors or persons as may be held
in trust rs aforesaid. according to the
requirements hereinbefore stated, and in
case Of neglect or refusal to make such
return, the assessor or assismn! assessor
shalt assess the amount Of his or her in.
come. and proceed thereafter TO collect
the duty thereon in the same manner as
is provided for in other cases Of neglect
aud refusal to'furnish lists or schedules
in the general provisions of this act,
where not otherwise Incompatible, anil
the assistant assessor may increase the
amount OF the list Of return. or Of any
party making such return if he shall be
satisfied that the same is understated:
Proriasd, That any party, in his or her
own behalf, or as guardian or trustee, as
aforesaid, shall be permitted 10 declare,
under oath or affirmation, the form and
manner Of which shall be prescribed by
the Commissioner Of Internal Revonue,
that he Or she was not possessed Of an
income ofSix hundred dollars, liable 10
be assessed according 10 the provisions
Of this act, or that he OF she has been
assessed elsewhere AMI the same year
for an income duty, under authority Of
the United States. and shall theIeupon
be exempt from an income duty; or, il
the list or return ofany party shall have
been increased by the assistant assessor,
in manner as aforesaid, he or she may
be permitted to declare, os aforesaid,
the amolnt Of his or her annual income,
or the amount held in trust, as Aforesaid,
liable to be assessed as aforesaid, and
the same so declared shall be received
as the sum upon which duties are to be
assessed and collected.