The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1864-11-09


ing effect
Sc al And b Il fartler ena I'd That IN es,rnat
Ing the value Of Succession 10 a.. shall Be
mace II respect Of any coltingucy lro- tie happen
ilg oi which tie real estate Insy pass . some other
person. but the eycut u the same - passing The
successor shall be entitled a ret4rn q much Of
the outy paid by him viii reduce The same 20 the
amount WHICH Would have been payable By him Il
such duty hac been asscssc II respect % the actual
duration extent of his interest, Prortded That 4
tie eatate Of the successor shall he defeated IL whole
IL ? IT, By Is Application 10 the ray meLt Of The
debts Of the predecessor the executcr sr4,Or
or trustee applying il shall pay OIL Of the proceecs
Of the sale thereof the amount so refunded 4nd Tro-
rtdcd 0o 4hai Il Tie estate o. tle successor shall &c
defeated. "a Shole OF IL part, BY any person claiming
title from AID under tie predecessor. such person
shall be ch-rgcable with tie INT of duty so re-
funded aid such amounts shall be collected in the
herein provided Tor the collection OF duties
sc l42- And te 4 further enGoted That where 4
successor shal Lot have obtained tn whole Of bis
succession IL the time u the duty becoming pay able
he shall be charge-be only with cuty on the value
thereof from time 70 time obtained by him; and
whenever any DUTY shall have been paid account
Of any succession and 10 shall afterwards be proved
10 the satisfaction Of the Secretary CT the Treasury
that such cuy not being due from the person paying
tie same was paid by mistake, or paid in re-
speCt of real estate which The successor shall have
been unable 10 recover, or q which he shall have
been evicted deprived by any superior title. or
that for any other Il ought TO be refunded the
secretary Of the Treasury shall thereupon refund the
same 70 the person entitled thereto BY draft drawn
Oh any collector Il internal revenue
Sec 143. Ind be IL further enacted That where in
the opinion Of the Commissioner Of Internal Revenue,
. any succession shall be Of such nature, dis
p.seo or crcCmstanced that the value thereof shsl
not be fairly ascertainabe under any Of the preced
ing directions, or where, from The complication Of
crcums tances affecting the value Of succession or
affecting the assess smeut, or recov ~ Of the duty
thereon, the Commissioner shall think II expedient
TO exercise this present authority Il shall be lawful
for him 10 compound the duty payable on the sue
cession upon such terms as he shall think 1t ana
give discharges to the successor, upon pay ment Of
duty according 10 such composition and II shall be
lawfOl for him, IN any special cases in which be may
think eNpedent 50 70 DO, 10 enlarge the time for
pay fuent any duty.
Sec IA 1nd be 4 further enacted That il shall be
lawful To- the Commissioner, his discretion upon
application made by any person who shall be entitled
10 succession IN eXp,c Clancy, 10 commute the DUTY
presumptvey payable ID respect Of such succession
FOR a certain sum TO be presently paid and for as
sessing tue amount which shall be 50 payable he
shall cause present value 10 be set upon such pre-
sumptive duty regard being had q the cOntngenci
Affecting tie liability 10 such duty, and the interest
Of money involved in such calculation being reckonec
at the fOr the time being allowed by the COmmis
souer IL respect Of duties paid in advance and ii the
receipt OF such certain sum he shall give discharges
u the successor accordingly.
Sec. l45 An9 b. It further enacted, That the duty
imposed by this act shall be a first charge the IL
terest OF the SUCCESSOR and Of all persons claiming in
his right, in all the real ate in respect whereof
ich duty shall be assessed for Eve years unless
sooner paid
Sec IA. And Be Il further enacted, That the Com
any person claiming his right. cause to be made 50
many separate assessments o. the duty payable IA
respect Of the interest OF the successor in any sepa
tracts of real defined portions Of the
same tract as shall be reasonably required; aud IN
such the respective tracts shall be chargeRble
only with the amount Of duty separately assessed 10
respect hereof.
Sec IA And Be Il further enacted, That any per
Liable to pay duty respect TO any succession
shall give notice 10 the assessor assistant assessor
Of his liability TO such duty, and shall at the
N Ia ur a
fu and true account Of said succession, for the dly
whercon be shall be accountable, anu Of the value Of
the real estate involved and Of the ceduc claimed
by INN, together with tho names Of tie successor
aud predecessor and their relation 20 each other and
all such other particulars shall be necessary or
proper for enabling the assessor or assistant assessor
fully and correctly to ascertain the dutits due; and
the assessor or assistant assessor If satisfied with
such account anu estimate as originally delivered, or
with any amendments that may be made therein
upon his reqaistOn, may assess the succession duty
on the footing OF such account and estimate but Il
shall be lawful for the assessor or assistant assessor,
d dissatisfied with such account or If DO account anu
estimate shall be delivered 10 him TO assess the duty
the best information be obtain subject 10 ap-
peal as hereinafter oyided; and If the duty 50 as
sessed shall exceed the duty assessbe according 10
the made to the assessor assistant assessor
and with which he shall have been dissatisfied, or if
no account u vstiaatr las Ovv ieIls cd, auC no
appeal shall be taken against such assessment, then
II shall be in the discretion Of the assessor having
regard 10 the merits Of each case the whole
any part OF the expenses incident the taking
such rleut. n addition 70 such duty aud II
there shall be an appeal against such last mentioned
assessment, then the payment Of such expenses shall
be IN the discretion Of the Commissioner Of Internal
Revenue.
Sec. las. And be further enacted That II auy per
son required 10 give any such notice deliver sch
account aforesaid, shall wiluy neglect do 80
Tor the period Of ten days after being notified, be
shall be liable TO pay u the United states sum
equal 10 ten per ceutum upon the amount Of duty
payable by him; and II any person liable under this
act 10 pay any duly in respect OF his succession shall
after sucn duty shall have been finally ascertaincd
wtuly neglect 10 do so within ten days after being
notified, he shall also be liable pay the UtIte
States sum equal 10 ten per centum upon the amo
Of duty unpaid, at the time and in the same
? manner as the duty TO be collected.
Sec 40 And Dc Il further enacted. That it shall be
lawful for any party, liable 10 pay duty II respect Vi
his succession, who shall be dissatisfied with the
sessment Of the assistant assessor within thirty day
after the date Of such ass men 70 appeal 10 The
assessor from such assessment who shall decide Oh
such appeal, and give notice thereof TO such party
who, II still dissatisfied, may. within twenty days
after notice Aforesaid appeal from such decision
10 the Commissioner OF Internal Revenue and furnish
a statement Of the grounds OF such appeal % the
Commissioner whose decision upon tie case, as pre-
sented by the statements Of the assistant
assessor and such party, shall be final
sec 80 And beit further enacted, That tie duties
levied and upon SUGGESTIONS by this sbal
be collected by the same officers, in the same
and by the same processes may be pre-
scrbed by law tor the collection OF direct taxes
sessed upon lands under the authority Of the UnteC
states.
D STAMP DUTIES
Sec. 151 And te Il ftrtter enacted That u laws il
force al time Of the passage Of this act in relation
20 stamp duties shall continue force uut the frs
day OF August eighteen hundred and ixiyfour, al
on and alter the first day OF August eighteen huncr e
and sixty four there shall be levied, collected snC
paid. for and In respect Of the several instruments
> matters and things mentioned and described in thi
schedule (msrked b hereuntO annexed or for or Il
, respect CT the vellllum, parchment or paper upOl
which such nstrgm snts, matters, things. or any
Of them shall be written OF printed, by any person
or pcrsoLs, party who shall make sign, or issu
the Sane or for whose use or benefit the same shal
. be made signed, or issued, the several duties o.
= sums OF mOLey down IN figures against the same
= respectively. OF otherwise specified set forth Il
the said schedule
e SEC. IS And Be 1t further enacted That it shall no
. be lawful 70 record any instrument, document o
! paper requires by law 10 be stamped, unless stsnl
= yr stamps OF the proper amount shall have been a.
= liked; AID the record Of any such Instrument upol
Il which the proper stamp or stamps Aforesaid shai
not have been affixed, shall be utterly void, and sia
e not be used IL evidence.
T. Sec 1s3 And Jeit further roced That no instru
ment, document, writing paper OF any descri ptOn
= required by Jaw - be stamped, shall be deemed o
: held invalid and Of effect for tie want Of the par
= ticular kind or description Of stamp designated 70
= and deLoting the duty charged any such instru
> nent, document, writing or paper, provided lega
y stamp or stamps. denotng duty of equal amount
= shall have been duly atixec and cd thereon. Pro
ridod, That the prOviso Of this section shall 10
apply 20 any stamp appropriated TO denote the aai
charge1 on proprietary articles, or articles enunsI
= ated IN Schedu'e c.
Z sec l54. And Be Il further esacted, That al o1cia
! instruments documents and papers, issued or use
! By the Ulcers Of the United States Government sha
= be and hereby are n 9 from duty.
= Sec 155 And bs Il further enacted That u any PEI
shall forge counterfeit, or cacse procure
= be forged eounterfeited any stamp cis, an
2 part Ot any stamp die which shall have been prc
vided made used II pursuance q tbs act shS
forge, counterfeit, or resemble or Cause pTocCr
a TO be forged, co-rterteitec OF reseubed, tie iE
press any part Of the impression, Of any sne
stamp or die, as aforesaid upon any vellun, psrct
y ment, or paper or shall stamp mark, cause
procure 10 be stamped or marked any vsllum, parcl
rnsnt paper with any such forged or countsrfse
stamp Or die. or part Of any stamp die afors
said with intent 10 oefraud the United States Of Al
OF the duties hereby imposed, any part ther Of
Il any person shall Utter, sell, expose 20 sal
: any veuu, parchment, OF paper, article, CT thnl
4 having the-eupOc the Impression q any scch coz
d erfeited stamp or die, or any part Of any stamp
die or any such forged, couI terfetec resemble
( impression, or part of impression. Aforesaid know
ng the respectively 70 be forged eounterfeteC
Z. or resemblec; or any person s5au Knowingly Is
y rhfrh l-~ laa