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

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/ every hundred dollars Of the clear val
ne of such interest Prorided, That
all legacies or property passing by
will, or by the laws of any State or
Territory, to husband or wife of the
person who died possessed, as afore-
said, shall be exempt from tax or duty.
Sec. 1875. And be it further enacted
That the tax or duty aforesaid shall
be lien and charge upon the prop
erty of every person who may die as
aforesaid, for twenty years, or until
the same shall, within that period be
fully paid to aud discharged by the
United States and every executor
administrator. or trustee, before pay
ment and distribution to the legatees
or any parties entitled to beneficial
interest therein, shall pay to the col
lcctor or deputy collector of the dis.
trict of which the deceased person
was resident, the amount of the duty
or tax assessed upon such legacy or
distributive share, and shall also make
and render to the assessor or assist
ant assessor of the said district a
schedule, list, or statement, in dupli-
cate, uf the amount of such legacy or
distributive share, together with the
amount of duty whicA has accrued or
shall accrue thereon, verified by his
| oath or affirmation, to be administer
ed and certified thereon by some mag
istrate or officer having lawful power
to administer such oaths, in such form
and manner as may be prescribed by
the Commissioner of Internal Revenue,
which schedule, list, or statement
shall contain the names Of each and
every person entitled to any benefi-
cial interest therein, together with the
clear value of such interest, the dupli-
cate of which schedule, list, or state
ment shall be by him Immediately de-
livered, and the tax thereon paid to
such collector and upon such pay
ment and delivery of such schedule,
list, or statement, said collector or
deputy collector shall grant to such
person paying such duty or tax a re-
ceipt or receipts for the same in dnpli-
cate, which shall be prepared as here
matter provided. Such receipt or re-
ceipts, duly sigled and delivered 10y
such collector or deputy collector.
shall be sufficient evidence to entitle
such executor, administrator, or trus-
tee, to be credited aud allowed such
payment by every tribunal which, by
the laws of any State or Territory,
is. or may be. empowered to decide
upon and settle the accounts OF exc
cutors and administrators. And in
sRcsn a Hsgs Is pay
the aforesaid duty or tax to the col
lector or deputy collector. as aforesaid,
within the time hereinbefore provided,
or shall neglect or refuse to deliver to
said collector or deputy collector the
duplicate Of the schedule, list, or
statement of such legacies, property,
or personal estate, under oath, as
aforesaid, or shall neglect or refuse to
deliver the schedule, list, or state
ment of such legacics, property, or
personal estate, under oath, as afore-
said, or shall deliver to said assessor
or assistant assessor false schedule
or statement of such legacies, proper.
ty, or personal estate, or give the
names aud relationship of the persons
entitled to beneficial interests therein
untruly, or shall not truly and correct
ly set forth aud state therein the clear
value of such beneficial ineterest, ol
where no administration upon sucl
property or personal estate shall have
been granted or allowed under exist
ing laws, the assistant assessor shal
make out such lists and valuation al
in other cases Of neglect or refusal
and shall assess the dnty thereon
and the collector shall commence ap
propriate proceedings before any cour
of the United States, in the name 0
the United States, against such per
son or persons as may have the actu
| al or constructive custody or posses
sion OF such property or personal es
tate, or any part thereof, and shat
subject such property or personal es
: tate, or any portion Of the same, to b.
sold upon the judgment or decree O
, such court, and from the proceeds
such sale the amount of such tax o
: duty, together with all costs and eS
e penses Of every description to be a
D lowed by such court, shall be hrs
paid, and the balance, if any, deposit
s ed according to the order of such cour
II to be paid under its direction to sue
+ person or persons as shall establls
J. title to the same. The deed or deed'
d or any proper conveyance OF sue
G property or personal estate, or an
Y portion thereof, so sold under sue
If Judgment or decree, executed by III
officer lawfully charged with carryin
: the same into effect, shall vest III III
It purchaser thereof all the title OF IL
!. delinouent to the property orpcrson'
r. estate sold under and by virtue
a, such iudgmen or decree, aud shall r
ID lease every other portion OF such pro
Il erty or personal estate from the liz
or charge thereon created by this &C
r. And any person or persons who sha
r. have in his possession, charge, or Gu
b. tody, any record, file, or paper CO
Or tanning or supposed to contain any
Of formation concerning such proper
IN or personal estate, as aforesaid, pa
1t sing from any person who may die,
ID aforesaid, shall exhibit the same
i. the request Of the assessor or assl'
ant assessor of the district, and
r. any law officer of the United State
r. in the performance Of his duty und
h. this act, his deputy or agent, W
d. may desire to examine the san
h. Aud if any such person, having III
d. possession, charge, or custody, a
IS any1 such records, files, or pape
ol. shall refuse or neglect to exhibit I
d. same on request, as aforesaid. he sh
st. forfeit and pay the sum of five hl
ns dred dollars Prorided, That in
in legal controversies where such de
er or title shall be the subject OF jndlc
ty investigation the recital in said dc
all shall be prima facie evidence Of
on truth, and that the requirements OF
or law had been complied with by
te, officers Of the Government.