The weekly register. [volume] (Point Pleasant, Va. [W. Va.]) 1862-1909, 1863-12-03

v a
P,lh Where the perqon OF
entitled to any beneficial iplcf9sj b
such property shall be 10 any cilNf las
giee Of collateral consanguinityahsn Il
hegeinbefore stated, or shall be q sTaD:
ger in blood TO the person wl,oliedpoe
ses-cd, as aforesaid, or shall DO 4 body
polite or corporate, at and aftct tho
rate of Eve dollars for each and every
bundled collars of the clear value Of
such Interest," Propi'cd, That a, lcga.
cics or property passing by will, or by
the laws of any State or Territory. to
psband or wife Of The person who died
possessed, MS aforesaid, shall be exempt
from tx or duty. 3a
sAc. lie Aad5e L {mihef caefisi!,
That tho taGqrduly qioyasSjd3shall be \
4 lien and chafge upon It'd pieperty ~ ~
cry person who may die asalorcsaid, uns
til the same shall be fully paid to and
discharged BY the United States; md
every executor, administrator or other
person who may take the burden or
trust of administration upon such prop.
erty shall, after taking such burden Or
trust, and before paying anil diStribu,
ting any portion thereof to the lcgaees
or any parties entitled To the beneficial
interest therein pay to tho collector or
deputy collector of the district the
amount OF the duty or Tux, as aforesaid,
and shBll alo make aud render to the
assistant assessor ofthe district sche.
iulo, list or statement Of the amount Of
such property, together with the amount
Of duty which has accrued or sholll ac,
crue thereon, verified by his oath or nf
frmption, TO be administ cred and c4rli
fed thereon by some IN magistrate or Off
Ger having lawful power to administer
such oaths. in such form and manner as
may be prescribed by the Commissioner
Of IntCrnal Revenue, which .hcdue, list
or statement shall contain the names Of
each and every pPrson entitled 20 any
beneficial interest therein, together with
the clcnr value Of such interest, which
schelpI9, list or statement, shall DO by
him delivered to such collector; and up.
on such paymoOt and delivery of such
schedule, list, or statement, snii collen.
tor or deputy collector. shall grant to
such person paying such duty or tax n
receipt or rcceip's for tho same in 4upi,
cate, which shall be prepared as is here.
matter provided such receipt or re-.
ceiptS duly signed and delivered hv
such collector or deputy collector, shall
be sufficient evidence to eulille the per.
son who paid such duty or tax as hay
| ing taken the burden or trust Of admin
istcring such property or persooaI es
tate to be allowed for such peymen, by
the person or persons entitled 10 tho
beneficial interest in respect to which
such tax OF duty was pnid; aud such
person administering uch property or
personal estate shall be credited and al
lowed such payment by every tribunal
which. by the laws Of any State or Ter
ritory, is or may be powered TO decide
upon and settle the acc0uuts OF eXecu1
tors aud administrators; and in case
surh person who has taken the burden
or trust Of administering upon euy such
property or personal estate shall refuse
or neglect to pay the aforesaid duty or
tax to the collector or deputy collector,
rs Aforesaid, within tho time bereipbc
| fore provided or shall nogloc, or rern.c
TO deliver IN said collector ar deon,y
collector the schedule. list q, sta,cmcn,
of such legoc;,s nronor,y =, nor.aos
estate under OATH as af5,e.s;l pr shall
deliver to said colloc,or or Jo,n,, collo,
tora false schedule or statenicnt If .rch
logaeios p,ooerlv or nersoooI es,,,s ~
give the names md la,io"sbir Of Lo
persons entitled to beneficial intorests
therein un,ruly or shall nol ,rmlv onJ
corectlv set for,b ,oJ s,.,e ,horo;o 81.
clear value Of sucb horsGci,l ir,e,e.,
/ or where no oJminis,ra,;oo nnon so,b