Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-12-01

That the duty imposed by this act
shall be first charge on the interest
of the successor, and of all persons
claiming in his right, in all the real
estate in respect whereof such duty
shall be assessed for five years unless
sooner paid.
Sec. i46. And be it further enacted,
That the Commissioner shall, at the
request of any successor, or any per-
sou claiming in his right, cause to be
made so many separate assessments
of the duty payable in respect of the
interest of the successor in any sepa-
rate tracts Of real estate, or in defined
portions of the same tract as shall be
reasonably required; and in such
cases the respective tracts shall be
chargeable only with the amount of
duty separately assessed in respect
thereof
Sec. l47. And be it further enacted,
that any person liable to pay duty in
respect to any succession shall give
notice to the assessor or assistant as
SCISSOR of his liability to such duty,
and shall at the same time deliver to
the assessor or assistant assessor q
full and true account of said success.
sion, for the duty wherein he shall be
accountable, and of the value of the
real estate involved, and of the deduc-
tons claimed by him, together with
the name of the successor and prede.
cessor, and their relation to each 9th
er, and all such other particulars as
shall be necessary or proper for ena-
bling the assessor or assistant asses
sor fully and correctly to ascertain the
duties due and the assessor or as
sstant assessor, If satisfied with such
account and estimate as originally
delivered, or with any amendments
that may be made therein upon his
requisition, may assess the succession
duty on the footing of such account
and estimate bnt it shall be lawful
for the assessor or assistant assessor,
If dissatisfied with such account, or if
no account and estimate shall be de-
livered to him, to assess the duty on
the best information he can obtain,
subject to appeal as hereinafter pro-
vided and If the duty so assessed
shall exceed the duty assessihle &C.
cording to the return made to the as.
SCISSOR or assistant assessor, and with
which he snail have been satisfied, or
if no account and estimate has been
delivered, ond if no appeal shall be
taken against such assessment, then
it shall be in the discretion of the as
SCISSOR, having regard to the merits of
each case, to assess the whole or any
part of the expenses incident to the
taking of such assessment, in addition
to such duty and if there shall be
an appeal against such last mention.
, ed assessment, then the payment oil
such expenses shall be in the discre.
r ton of the Commissioner of Internal
Revenue. aa- .a .f...aH a## r.a.a
i Sec. 14S. And be it further enacted,
That if any person required to give
f any such notice or deliver such &C.
f count as aforesaid, shall wilfully neg
: lect to do SO for the period of ten
days after being notified, he shall be
liable to pay to the United States a
: sum equal to ten per centum upon the
, amount of duty payable by him and
e if any person liable under this act te
3 pay any duty in respect of his success
I sion shall, after such duty shall have
), been finally ascertained, wilfully neg
; lect to do so within ten days after be
y ing notified, he shall also be liable 4
g pay to the United States a sum equa
J. duty SO unpaid, at the same time an
l. in the same manner as the duty to b.
J. collected. ..-
). Sec. l49. And be it further enacted
n That it shall be lawful for any party
y liable to pay duty in respect of hi
!. succession, who shall be dissatisfie,
e with the assessment of the assistan
e assessor, within thirty days after tn
e date Of such ass ess lment, to appea
!. to the assessor from such assessment
3. who shall decide on such appeal, an
n give notice thereon to such party
n who, if still dissatisfied, may. within
r. twenty days after notice as aforesaid
e appeal from such decision to the Com
!, missioner of Internal Revenue, ant
l. furnish statement of the grounds o
|. such appeal to the Commissioner
whose decision upon the case, as pre-
sented by the statements of the as
. SCISSOR or assistant assessor and sucl
|, party, shall be final. an oa
Sec. $50. And be il further enacted
That the duties levied and assessed
, upon SUGGESTIONS by this act shall be
collected by the same officers, in the
same manner and by the same pro
cesses as are or may be prescribed by
law for the collection of direct taxes
assessed upon lands under the authori.
ty of the United States.
STAMP DrrIEs.
; Sec. ISL. And be it further enacted
. That all laws in force at the time OF
the passage of this act in relation to
stamp duties shall continue in force
until the first day Of August. eighteen
} hundred and sixty-four, and on and
after the first day August, eighteen
hundred and sixty-four, there shall be
levied, collected. and paid. for and in
respect Of the several instruments,
matters, and things mentioned and
J, described in the schedule (marked b.
: hereunto annexed, or for or in respect
, OF the vel[l]nm. parchment, or paper
;, upon which such instruments, mat.
I tiers. or things. or any Of them, shall
Y be written or printed, by any person
: or persons. or party who shall make,
9 sign, or issue the same, or for whose
!. use or benefit the same shall be made,
: signed, or issued, the several duties
{ or sums Of money set down in figures
T against the same, respectively, or 9th.
e erwise specified or set forth in the said
: schedule.
: Sec. l52. And be it further enacted,
B That it shall not be lawful to record
e any instrument, document, or paper
required by law to be stamped, unless
: stamp or stamps of the proper
r amount shall have been affixed and