, 1864-11-07


death Of any person, or at any period as.
rertainah!e only by reference to death, the
increase of benefit accruing to any person
mon the extinction or determination of
such charge, estate, or interest, shall be
deemed to be succession accruing to the
rerson then entitled, beneiiclally, to the
real estate or the income thereof.
Sec. l29. Ind be il, H,farther enacted, That
where any persons, after the passing Of
this act, shall take any succession jointly,
they shall pay the duty chargeable thereon
by this act in proportion to tieir respective
Interests In the succession; and any benc.
fetal interest in such succession, accruing to
any of thcmby survivorship, shall be deemed
10 be new succession, derived from the
predecessor from whom the joint title shall
have been derived.
Sec. 1870. And DC il fsrther enacted, That
where any disposition Of real estate shall
DO accompanied by the reservation or as
surance OF, or contract for, any benefit to
the grantor, or any other person for any
term of life, or for any period ascertainab'e
only bv reference to death, such disposition
,h1! be deemed to confer at the time ap-
rn,uted tor the determination Of such BEN
rift an increase of beneficial interest in
such real estate, as q succession equal in
annual value to the yearly amount or yearly
value Of the benefit so reserved, assured,
or cor .racted for, on the person in whose
favor such disposition shall be made.
Sec. I3l. Iad be IL further enacted, That
where any disposition Of real estate shall
purport to take effect presently, or under
such circumstances as not to confer success
sion, but, by the effect Or in consequence
of any engagement, secret trust, or arrange.
ment capable of being enforced in o court
of law or equity, the beneficial ownership
Of such real estate shall not, bona fde, pass
according to the terms Of such disposition,
but shall, in fact, be reserved to the grantor
or other person for some period ascertain
bic only by ref renee to death, the person
shall be deemed. tor the purposes Of this
act, To acquire the real estate SO passing
asasuccesslon derived from the person max
ing the disposition as the predecessor.
Sec. 1872. Aad be further enacted, That
If any person shall, by deed Of gift or other
assurance Of title, made without valuable
and adequate consideration, and purpOrting
to vest the estate either Immediately or in
the future, whether or not accompanied by
the possession, convey any real estate to
any person, such disposition shall be held
and taken to confer upon the grantee sue
ccssion within the meaning Of this act.
Sec. l33. AndJe IL further enacted. That
there shall be levied and paid to the United
States in respect of every such succession
as aforesaid, according to the value thereof,
the following duties, that is to say:
Where the successor shall be the lineal
issue or lincal ancestor Of the predecessor,
duty at the rate of one dollar per centum
up.n ch value.
Where the successor shall bc brother
or sister, or descendant of brother or
sister Of the predecessor, duty at the ratio
OF two dollars per centum upon such value.
Where the successor shall be brother
or sister Of the father or mother, or de-
scendant Of brother or sister Of tho father
or mother Of the predecessor, a duty at the
rate Of four dollars per centum upon such
value.
Where the successor shall be q brother
or sister Of the grandfather or grandmother,
or descendant Of the brother or sister Of
the grandfather or granlmothcr Of the pre-
decessor, duty at the rate Of five dollars
per centum upon such value.
Where the successor shall be in any
other degree of collateral consanguinity TO
the predecessor than Is hcrein6efore de-
scribed, OF shall be stranger in blood to
him, duty at the rate Of six dollars Ter
ccntum upon such value.
Sec. 1874. Aad be IL further enacted, That
where the interest OF any successor in any
real estate shall, before he shall have be-
come entitled thereto in possession, have
passed by reason Of death to any other sue
cess,r or SUCCESSORS, then one duty only
f.. shall be paid in respect Of such interest,
and shall be due from the successor who
shall first become entitled thereto in pos
session, but such duty shall be at the high.
est rate WHICH, if every such successor has
beer subject to duty, would have been pa! :
abe by any one Of them.
Sec. 135. And Be IL farther enacted, That
wherever, ater the passing of this act,
any succession shall, before the successor
shall have become entitled thereto in pos.
session, have become vested by alienation,
or by any title not comforting q now success
sion, In any other person, then the duty
payable in respect thereof shall be paid at
the same rate and time rs the same would
have been payable il no such alienation
had been made or derivativc title created
and where the title to any succession shall
be accelerated by the surrender or rextincticn
Of any prior interests, then the duty thereon
shall be payable at the time Of such surren
der or extension [cxtinction] of plior title
Sec. 1876. ARd be IL further enacted, Tha
whore real estate shall become subject to a
trust for any charitable or public purposes
under any past future disposition, which, I
made IN favor Of an individual, would confer
on him success on, there shall be epayable in
respect OF such real estate, upon its becom
ing subject to such trusts, q duty at the
rate Of six per centum Uoon the amount oi
principal value Of such real estate.
Sec. 1877. AID be IL further enacted, That
the duty imposed by this oct shall be paid
at the tine when the successor or any per-
son in his right or on his BEHALF shall be-
come entitled in possession to his success
sion, or the receipt Of the inc,me and pro-
fits thereof, except that If there shall be
any prior charge, estate, or interest, not