, 1864-11-07

any State or Territory, TO husband or wiz
OF the person who died possessed, as asnrs:
said, shall be exempt from tax or du,y
Sec. l25. ARdJe IL further enacted, Tb,,
the tax or duty aforesaid shall be n lis~
and charge upon the property of everx
person who may die as aforesaid, for twcp,y
years, or until the same shall, within tb:,
period, be fully paid to and discharged bv
the United States; and every executor. al:
mnistrator, or trustee, before payrnentand
distribution to the legatees OF any parties
entitled to beneficial interest therein. sbarl +
pay to the collector or deputy collector oS
the district of which the deceased persor
was resident, the amount Of the duty or
tax assessed upon such legacy or distribu.
tive share, and shall also make and render
to the assessor or assistant assessor of the
said district schedule, list, or statement,
in duplicate, of the amount of such Legacy
or distributive share, together with the
amount of duty which has accrued or shall
accrue thereon, verified by his oath or af
firmation, to be administered and certified
thereon by some magistrate or officer hay.
ing lawful power 10 administer such oaths.
in such form and manner as may be pre-.
scribed by the Commissioner Of Internal
Revenue, which schedule, list, or statement
shall contain the names Of each and every
person entitled to any beneficial interest
therein, together with the clear value Of
such interest, the duplicate Of which sche.
dule, list, or statement shall be by him i'm.
mediately delivered, and tho tax thereon
paid to such collector; and upon such pay.
ment and delivery Of such schedule, list
or statement, said collector or deputy col.
lector shall grant to such person paying
such duty or tax a receipt or receipts for
the same in duplicate, which shall Le pre-.
pared rs hereinafter provided. Such re-
ctipt or receipts, duly signed and deIiy.
cred by such collector or deputy collector.
shall be sufficient evidence to en,itle such
executor, administrator, or trustee, to bc
credited and allowed such payment by ev-
cry tribunal which, by the laws of any
State or Territory, is, or may be, ernpow-
cred 10 decide upon aud Sc tie the accounts
Of executors and administrators. And In
case such executor, administrator, or trus-
tee, shall refuse or neglect to pay the aiore.
said duty or tax 10 the collector or deputy
collector, as aforesaid, within the time here.
inbetore provided, or shall neglect or re-
fuse, to deliver to said collector or deputy
collector the duplicate Of the schedule, list
or statement Of such lcgacics, property, or
personal estate, under oath as aforesaid, or
shall neglect OF refuse to deliver the sehe-
duIe, list, or statement Of such leyacies.
property, or personal estate, under oath. as
afoi iesaid, or shall deliver to said assessor
or assistant assessor q false schedule ~
statement Of such lcgacics, property, Or
personal estate, or give tho names and re-
lationship Of the persons entitled to bene.
fetal interests therein untruly, or shall MT
truly and correctly set forth and state
therein the clear value Of such beneficial
interest, or where no administration upon
such property or personal estate shall have
been granted or allowed under existing
laws, the assistant assessor shall make out
such lists and valuation as in other cass
Of neglect or refusal, and shall assess the
duty thereon; aud the collector shall oDm-
nance apnrnnriata nrE.r--usli,aeps i...f.-. 49,
court of the United States, IN tho name Of
the United States, against such person or
persons as may have the actual o. con.
custody or possession Of such
property or personal estate, or any part
thereof, and shall subject such property or
personal estate, or any portion Of the same,
to be sold upon the judgment or decEce of
such couft, and from the proceeds Of such
sale the amount Of such tax or duty, to.
gethcr with all costs and expenses Of every
description to be allowed by such codri,
shall be first paid, and the balance, u any,
deposited according to the order Of such
court, to be paid under its direction to such
person or persons rs shall establish title
10 the same. The deed or deeds, or any
proper onyey ance Of such roperty or
personal cs'ate, or any portion thereof 50
,olj under such Judgment or decree, ex.
scuted by the officer lawfully charged
with carrying the same into effect, shall
rest in the purchaser thereof oil tho title
IF the delinquent to the property or per. (
,onal estate sold under aud by virtue Of
such judgment or decree, and shall release
every other portion Of such property or
personal estate from the lien or charge
thereon c,cated by this act. And every
person or persons who shall have IN his
possession, charge, or custody, any record,
file, or paper containing or supposed to con-
tain any information concerning such prop.
crty or personal estate, as aforesaid, pass
Ing from any person who may die, as aforc.
said, shall exhibit the same at the request
Of the assessor or assistant assessor Of the
district, and to any law officer Of the United
States, in the performance of his duty un-
der this act, his deputy or agent, who may
desire to examine the same. And if any
such person, having in his possession, charge,
or custody, and any] such records, files,
or papers, shall refuse or neglect to exhibit
the same on request, as aforesaid, he shall
forfeit and pay tho sum Of five hundred
dollars: Provided, THAT in all legal con-
where such deed or title shall DO
the subject Of judicial investigation the 70.
cital in said deed shall be prima facie evi-
dence Of its truth, and that the reauirements
Of the law had been complied with by tho
officers Of the Government.
SUCCESSION TO REAL ESTATE.
Sec. l2G. And be Il. further enacted, T1as
for the purposes Of this act the term "reaE
estate" shall include all lands, tenemcnt'y
and heredltaments, corporeal and incorPO"
real; that the term succession" shall de-
nnfa tho 1ov0l,,tso,, oc .;tlo a. .,,., .oal ns-,