Nebraska advertiser., 1863-02-07

whatever number, when the priee per pack
docs not exceed eighteen cents, one cent?
Over eighteen cents and not exceed twenty
five cents per pack, two ents...s.-.....
Over twenty-five cents and not exceed thirty
cents per pack, three nts.....-
Over thirty and NOT exceeding thirty-six
cents per pack, four cents . str-..4.+4. 4
Over thirty-six cents per pack, FIVE csnts'..
r. ava --fl1 4ttH
LEGACIES AND DISTRlBUTIvE SHARES OF
~ PERSOLAL PROPERTY.
Sec. III, And be it further enacted, That any
person or person having in chyrge or trust, as ad-
miniSrrafors, executors, or trustees Of any leeaeies
or distributive shares arising from personal proper
ty, faBy 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 toe pas
sage OF thir'act possessed Of such property, either
by will orby the ~intestate laws Of any State or
Territory, or any part Of such property or interest
therein, transferred by'desd, grant, sale, or gift,
made or intended to take effect in possession or en-
~joyment after the death of the grantor or bargain
orr TO any person or persons, or to any body or bod
les polite or corporate, in trust or otherwise, shall
be, and hereby are, made subject to a duty or tax.
to De poid to the United States, as follows, that is
to say:
First. Where the person or persons entitled to any
beneficial interest in such. property shall bs the
lIneaI issue or lineal ancestor, brother or sister, to
the person who died possessed of such property, as
aforesaid, at and after the rateOf seyenty-fVe cents
for each and every hundred dollars of the clear val
ue Of such interest in such property.
Second. When the person or persons entitled to
any beneficial interest in such property shall be a
descendant of the brother or sister of the person
Who died possessed, as. aforesaid, at and after the
rate of one dollar and fifty cents for each and every
hundred dollars Of the clear value Of such interest.
Thin. Where the person or persons entitled TO
any beneficial interest in such property shall be a
brother or sister of the father or mother, or a de-
~scendant of q brother OF Sister of the father OF
mother of the person who died possessed, as afore-
said, at and after the rate Of three dollars for each
and every hundred dollars o fthc clear value of such
interest.
Fourth. Where the person or person 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 poison 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 interest.
Fifth. Where the person or persons entitled to
any benefeiel iuterert in such property shall be in
any other degree Of collateral consanguinity than
is hereinbefors stated, or shall be a stranger in
blood TO the person who died possessed. as afOre-
said, or shall be a body polite or corporate, at and
after the rste Of five dollars for each and every
hundred dollars for the clear value of such inter
est Provided that all legacies or property passing
by will, or by the laws of any State or Territory, to
husband OF wife of the persen who died possessed,
Of aforesaid, shall be exempt from tax or duty.
Sec. 112. And be it further enacted, That the
duty or tax aforesaid shall be q lien AMI 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 aad every exsc-
utor, administrator, or other person who may take
the burden or trust Of administration upon such
property shall, after taking such burden or trust.
and before paying and distributing any portion
thereof to the legatees or any parties entitled TO
I h.-aEoia1 s,Farof kho-,.- - = kLo o1IonkS- -
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 a
schedule, list, or statement 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 AMI GER
tifea thereon by some magistrate or officer having
lawful power to administer such oaths, in such form
and manner as may be prescribed by the Commits
siOner of Internal Revenue, which schedule, list, or
statement shall contain the names of each and
person entitled to any beneficial interest therein,
together with the clear value Of such interest, which
schedule, list, or statement shall be by him deliV-
cred &c such collector; and upon such payment and
delivery of such schedule, list, CT statement said
collector or deputy collector, shall grant to such
person paying such duty or tax a receips or receipts
for the same in duplicate, which shall 10 prepared
as hereinafter provided such receipt or receipts,
duly signed and delivered by such collector or dep
uty collector. shall be sufficient evidence to entitle
u person u palu SUCH uuby u tA4 udFlHB ~
ken the burden or trust Of administering such
property or personal estate to be allowed for such
payment by the person or persons entitled to the
beneficial interest 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 which, By
the laws Of any State or Territory, is or may be
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 admin
]istering upon any such property or parsonal estate
shall refuse or neglect to pay the aforesaid duty or
tax to the collector or deputy collector, as aforesaid,
within the time hereinbefore provided, or shall
neglect or refuse to deliver to said collector or dep
uty collector the schedule, list, or statement Of such
legacies, property, or personal estate under oath, as
aforesaid, or shall deliver TO said collector or depu-
ty collector a false schedule or statement of such
legaeies, property, or personal estate, or give the
names and relationship of the persons entitled to
beneficial interest therein untruly, or shall not tru-
ly and correctly set forth and state therein the clear
value Of such beneficial interest, or where no. ad-
administration upon such property or personal es-
tate shall have been granted or allowed under ex-
isting laws, the proper officer Of the United States
snail commence such proceedings in law or equity
before any court Of the United States as may De
proper and necessary to enforce and realize the lien
or charge upon such property or personal estate, or
any part thereof, for which such tax or duty has
not been truly and justly paid. Under such pro-
ceedings the rate of duty or tax enforced shsii De
! the highest rate imposed or assessed Dy THIS act, ana
shall be in the name of the United States against
such person or persons as may have the actual or
constructive custody or possession Of such property
or personal estate, or any part thereof. and ) hall
subject such property or personal estate, or any
portion thereof, to be sold upon the Judgment or
decree Of such court, and from the proceeds Of such
sale, the amount Of such tax or duty, together with
all costs and expenses of every description to be al
lowed by such court, shall be first pail, and the
balance, if any, deposited according to the order Of
such court, to be paid under its direction to sue1
person or persons as shall establish their lawful IT,
tie to the same. TIE deed or deeds, or any proper
conveyance Of such property or personal estate, or
any portion thereof, so sold under such Judgment
or decree, executed by the officer lawfully charged
with carrying the same into effect, shall vest IN the
purchaser thereof all the title Of the delinquent to
the property or personal estate sold under and by
virtue Of such judgment or decree, and shall re-
lease every other porcion Of such property or per
ROnAl estate from the lien OF charge thereon. created
by this act. And every person OF persons who
shall have in his possessio n, charge, or custody, any
record, file; or paper, containing or supposed to con-
tain any information concerning such property OF
personal estate, as aforesaid, passing from any per-
son who may die, as aforesaid, shall exhibit the
same at the request of the collector of the revenue,
his deputy or agent, and 10 any law officer IN tho
United States, in the performances Of his duty I'M
der this act, his deputy or agent, who may desire tC
examine the same and if any such pereoo, having
in his possession, charge. or custody, any sucn rec
Ords, files, or papers, shah refuse or neglect 20 ex-
hibit the same on request, a. Aforesaid, ne Shall
forfeit and pay the sum Of I've hundred dOlla rs
and IN case Of any delinquency in making th'
schedule, list, or statement, or in the paymsnt o
D / - - ~I-aN4 m~4naa