Evansville daily journal. (Evansville, Ind.) 1863-1866, 1864-09-06

AZ any suecessioa Jointly they shall par the =
Iuty ehargrable thereon b this act Ia propOrtiSn
q their respective interests In the succession
I'D any beneficial interest In sn n accession. &C
-ruiBg T. asy Of them by surTiyorships shall Ds
seennsd n ls q new sgceessiOa, derived from fhs
predecessor from whom the joint fitls shah have
- 10 <sd b. Il faytAer enacted. That where
any disposition II real estate shall be sccomP1-
rieA w the reservation 81 sssuianes d. Or con-
iraet tor, any bsBeat 70 the gfa3t0f Or any Stnet
,.e,soa f,r any term Of life, or for asy period
ssc y sinabl- only - Tefrsnes 70 death such dis
n elton shall be fe~srsd % confer IL the tine AP-
sofn,sd fer the defafns nation Of such benefit 40
Increase Of beneficial interest In sueo real estate,
- a suecsssion eqazi IN zBnual value to the year
~ amount or yesfiy Faias q the oeneat % Tsssrv-
a aazured. or contracted Tor, on the paraon II /
whose favor such di.pSsition shall Be msde.
sec I51. And be Il further enaeted, That whsre any
dfsuasi0n o. real estafs shall vurp0rt To take e.
FEET presently or under ahcn grenadines - hot
o. ceBfss Tor, ut BY the fleet or In eense-
qusn e Of any engagement, secret trrsts OF ar
Iangsmsnt - Fable u bsns eafOresd IN court Of
Ia ~ equity. ~ brnsheizl ownership Of such
real estate shall net. bonz ode, psss according 20
ihs Terms u such disp0sitisH, hut shall n t1sf,
be reserved TO tbs grantor or other pefson for
some period ase@rtainabie by Fsfsrsncs 70
ds lt, the person shall be desm,d, Er ths pafpo-
es OF this act to acquire this real estate - pass
fng a. a suceesziou derived IRON the Porsop
making the disposition A. the prsdeeessof
see lSZ Ard bsa further saacsea, That II any
psrson shall, b. deed Or gift or other sssursnfe
Of title made without valuable and Aasihsts con
| sideratioa, and purporting % vest tss ssttls,
Fl her Immediately or 30 the int9fe' Ehs.n'. y.
| not accompanied b. ths possession, convey sR1
Te sstafs t. any person, such disposition sh@ii se
1 l. ID aud taken to confer upon the gIsasss AsN1-
/ ees.lsu within The meaning Of this act
| ~ ia All Le Il further enacted, That GhsFs
| dali be ieyisg and paid to the Uhtsa States IN
Fsstsct Of every sHeh suecesson az aioreraid, &C
eording te The Falas hereof the bilSHing an'lss
Wb.ss the successor shall be the linsai issue or
i fInsal ancestor u the Predeess-ora duty A. the
rate Of ons dollar per esntum aPon snsh vaias.
Where the successor shall ye \ brother or sister,
er d~srendant Of brother Or slater 81 this pre-
d,esasor, = duty - the rate Of two dollars per
wbese ne stlce ssor shall Be- a brother OF sister
| II tho father or n5ti.cF, or = Descendant Of .
brother or sis'er II she father or fnothsr ot the
predecessor, duty al the rae Of foaF asllars per
| ca1tnm upon such value
" here the ueeassor shall he brother sister
Of this grandfather or grandmother, or dssesn .
dtt u brother or sister % he grandfs' her or
gfandmstbsr Of tbs predecessor. dsty at the fsts
! - I've dollars pei esntum upon such value
| Where the successor shall be is any othsr de-
gree ofeollalsrsl eonaanguinty to he predecessor
han is berelnbefrs described or shall be stran-
ger IN blood 70 him, duty a. the ate Of six dol
! srs per esntuna upon such value.
Sec. Ia Aad BE- further sAactsd, That whsr-
| the Interest Of any successor IN any real sstats
shall before he shat have become snfitied thsretc
10 possession, have pass bya reason Of death q
| any other successor or success5-F, thfn one dutJ
only shall he patti In respect VI such interest, and
"a II aus ..lH tfs successor Who shall hfst be
| com aa. fIfH r. ia possession but such dutj
Z sls O. best rate which, fever such sa:
@ - had if7su sftiset 90 d Ity, would have beef
Fs5sbln ~ any nsof them
Sec. l35 And b. il further enacted n . wherever
Tor the passing sf this act, ahy safo asien shall
before the "a eeassr shall have become suttls'
thereto 10 p0ssessi0n have become vested BY al en-
I alton, or ~ aay title not confefriHgs sue e.
zion 10 any ether p-rso0, then the duty sayabi
~ respect thereof shall Re paid at the same rat
? aqd time he would havs bssn lsyabl.
: 10 such alienation had b. made or dgrsAtivs II
tls c,rHted aud Whefe the title any succession
hall be accelerated BY abe snFreBdsr eEtinctio
: Of any prior iuiora,ts. then he duty thereon sha
4 Ia able al the time ~ such surrender or sxtsn
- sim extinet0nl Il prior title
sec l3G. Asa Be Il further enacted. That wbeS
real estate shall become subject 10 trust for an
IN charitable or public purposes. under any past 0
. future dlfpssition, which. IL made Ia favor Of a
), indisidus woui5e MFR on him saocss ion, thel
r. shall be payable 10 rsspset Of sueh raj estate. M
!. | un becoming Dbject % such truss, duty
!, tho rats % six per esutum upon ths amount
= | principal valu.s such real eslAfs
ses. ISL. And bs fsrihg saacfsi. That the dui
A mppsed ~ IN act shalt be paid It the time wis
I ia sncesFor, or any person IL his right OF on b.
a. behalf, shall sseoms entitled in possession to
a. sucersslon. the reoept Of the ineons sud vreh
- thereof, except that II there shall be any pri,
charge. estate or Istsruat net created b the "a
III ,s-sos hmseif nfoa or 10 he sueesssoa BY reass
whereof tbs successor shall not be presently 81
a. taicl TO the fuii sRioymsnt OF value thereof u
~ daty. in respect 20 the increased Vslas acsruiE
~ upon the determination ~ such charge, estate.
- y fer o. eofnmaed, be paid al tbs Tins 81 sue
- | dstefm nhtion.
= sec lss Aal BE- q farf4,r enacted. That the II
tsfsst Of any successor Ia moneys sriss from q
!. sale Of real state, under any tTust fer the a.
- thereof shall Be- dsemsd 20 be succession eharg
d able with duty uuder thisAei, aud the said do
shall bo pad by the trustee, executor, OF 9th
l. person having control Of the funds.
- Soc. H. AHd ts Il further enacted. That tbs !
a. ieres ci any sue essor IN prsonal property su
~ Jet 10 any trust for the Investment thereof IN q
"a purchase OF real estate 20 which the success
- would be absolutely entitled, shall be chArgsat
~ With daiy uader this act succession, and 4
81 tax shall he payable by the trustee. executor,
- | other person having control Of the funds
Of sec, 40 Aaa bsA further enacted, That IN sst
Il. mating the vaiua OF succession no aiiowaH
az shall IL made IN respect o. any e4ntiagsut encui
~ trance thereon but la the evsot Of such sucar
~ | bTancs taking ELECT Atiual burden on d
or interest q the successor, he shsli be sattisa %
~ | return OF proportional amount 81 the duty
bs | paid bv him ia rvsgact Of the amount or sAlse
tbs encunbfanes When taking sGset
he SEQ. III Aad b q Further enacted That in
Il. | t4mRtitsz the value IT succession allowau
=. staH BE- made ca respect Of any contingency up,
he tie happening Of which the real estate may p
" 60 aome ether person but 10 the event 81 the
~ 80 passing, the successor snail be sBii led
M. tarn Of 80 aach If the duty paid b. him W
e. reduce the stae 10 the Amouut which would h.
a. been PAYABLE by him II such daty had been q
- Hesssa In respect 70 the actual duration or exits
- | of his Interest. Hroridsi, That u the estate
~. the SUCCESSOR shall BE- debated, fa whole or
~ part. BY iis application 60 the payment Of :
to /
~, traitor, or trustee applying IL shaIi paw out
~ lhs prodeels of the sae thereof the auaount
OF refandsdi 4aa pnostded also, That 20 the estu
- OF the successor shall be defeated tn whste or
- part. by any person claiming tttle from and and
=. the pretecsssor, such person shall be ehafRrah
by With the amount VI duty 80 refunded, and su
~ amounts shall he collected 60 the manner here
- provided for IL u the collection Of duties
49, Sec. iA2 kad b. q farther sRaeissf That wis
-. successor shall have been obtained the whole
M hts snccession At the timsef the a xty hecorni
~ payable, he shall be charweabls onfy with autv
~ theNalus thereof from time 70 time absAtnsd
~ bin and whshestr ahy duty shall have been d
80 a. account OF any succession, Aad it shall ait,
" wards be proved, TO the satisfaction Of the Ser,
- tary OF the Treasury, that such duty, not hsi
"a. due rom the person paylsg the same, was %
=, by mistake, or was paid 90 respect to real est
- which thu successor shall have been unable 10
- cover, or0f " itch he shalt have bsen ev let Cd
\. depCived OF any superior title, or that for 4
80 other ason ~ rugat TO be refunded the Secret
a. ~ OF the Treasury shau thersuR0R refund a
n, same 20 the person e0tltisd thereto, by dra
- drawn on any collector Of iatsrnal reTsaus
Nj sec, lts Aad es z JartAsT ~aaefsd That whs
- u the opinion Of the Comm ssionsr Of Inter-
~ Rsysase any success ion shA be OF sach nAtn
~ OF 50 disposed OF eircrmstAa ed. that the Va
or tse,eofshal not be farly sseertainabls updsr q
he OF the preceding directions, or where. from
- eemplteation Of circumstances aEeetlng the Va
~ otasoe q sion, or affecting the assessment or
or eSsety Of the duty thereon, the Commission 81
iVe .hhN u eNpedent to exercise this present auth
nal | ~, u shall BE lawful for hin 20 compound
,cb usss peyseie Gu the successi upon such ter
, af snail tnioS NJ, Ars1 10 give discharges 10
or snecesser npoa psymsas Of duty according 10 50
- eempasitteni aud Il shall be lawful f,r him
Nv any special cases 10 which n. nsy think i. exp
de- ent 50 e. de- 10 snla Sc tho ,luss for paymsn,
.c' SEC, IA 4sassa farther saas,.d, That Il shah
al sNtel .er ee Vessmissionsr, in his dlscr~fiop
- on application made by any person who shaiI
= euutiett 10 su g ssioa "A expectancy to eouou,
- the duty presUmpttyely pa able IN rsspet ~ s
"a saeee, sha ior a errtAio sum be Presently n
- aud tor Assessing the amount which .haii 4.
payable be shall cause present vain. to h. /. =
~, on such presumptiVs duty, reg~rd being had Ia
an tinseacigs affecting the LIABILITY ~ such An
sr and the interest Of money involved ia spch ~
,oh iation being recknned AZ the rate for the ,iae
e. ing allowed by the Commissioner ia rs.pet ~
er ties psia in advance, aud IN the receipts 81 -
certain sum he shs' give discharges 10 The sucr
nH sor accordingly.
ss- sec. las. Asd bs IL 1artAsr e,,aess4, That
"a duty imposed BY this act shall be a arst charge
Is the interest of tia successor, aud Of all persG
as claiming in His right In all the real estate in
u speot VII reef such duty shah Be assessed for 1
~ | years unlssz sooaer paid.
'uu Sec 40 And b q further eaaef4x. That
- Commissioner shall, at the request Of any surc
- scr, or any ptrsen ella ming in his righ cause
~ made 50 nlauy separate assessments Of the d.