Delaware State journal and statesman., 1864-11-11
OnciaI.
LAWS OF THE UNITED STATES.
Passed at the First SsssioH Of The Thirty. Eighth
C0ngress.
tPunLIc-NO. Ias,l
Continued.
sUcCRssioN 10 RIAL EsrAT Z

perH0n BhaH be held IN include persOnR body corpora
Bee. la7. And be further eadced That every past OF
future disposition OF reA estaa by w decd. or laws VI
descent by reason whereof any persn shall become
benehclay entitled In possession OF expectancy; to any
real estate the Income thereof uron the death Of any
person dying after the passing Of tha sct shall be deemed
70 confer the psrsnn entitled by OF any such
IlAposon "sueeesslon :" aud the term successor
oessor shall denote the grtntor tesator, ancestor
other person from whom the Interest Of the successor has
el2s. And ben further enacted That whore any real
estate shall at after the passing Of this art hs subject
any charge estate or Interest dstsrninabIs by hs
death or any psson or At any period aeerAlnAbe ouy
by reference to DEATH the ncrsase Of benefit arrulng
sly PERSON uron the eAneton determination Of such
charge eatAie, or Interest," shall bs dsemel be 4 sur.
cesaon areruinB 10 tile rersOn then entitled, beneeAly
to ihe isa real estate or the lneome thereof
sous alter a passing Of this act shall take any
son Jointly they shall pay the duty oaarseabls thereon
The succession and any beuene al Interest in such sue
geSso acerung to any Of them by suryvorshp shall bs
ueeel 70 be new sueeoaslon, derive from the prods.
eess0r from whom the Joint title sha have been derived
ses. isO. And q 4 ya&er enacted That where any
disposition OF real estate all bs accompanied by the
OF assurance Of or contract for, auy benefit to
hs srAnto o. any other person for any term Of fe
for any perD1 ascertanAbe oniy by reference to death
such disposition shall be deemed 10 confer at the time
appointed for the determination such eht an
OF bsneheAi Interest IA such real estate succe son
elus ~ annual valus to the yearly amount or yearly
VAne Of The beneht reseHFud assured contracted
on the person ln whose favor such disposition shall be
Sec. 1871. Ad De ii fu.thrr enacisd, That yhere any
disposition OF real estats shapurpOr TO tAkeedeit pre-
srhty or under such e.rcunstineea or sue
cesalou, but by the effect consequence OF any en-
gagemsnt serret trust arrangement capable OF being
eniore IN court OF Law equity. the beneficial
ship Of such real estate shall not bona de pass ace iing
10 ihe term. Of such disposition but shall ia fact be re
served TO the graniOr other person Tor some period
ascert nAbe only by reference DEATH the person snail
10 deemed Tor the purp Of this Ac acquire he real
estate passing sueeessi ln derived from the psrson
making tue disposition as The prsdeco
SEC i32 And 5' fu'fsr enacted That II any person
shall, by deed Of gift or other assurance OF ulie ado
AupQmuta daF Inn md nm
porting TO vest the estate either Immediately or In the
lulurs whether or not accompanied by the possrssion
eShvey any real estate TO any person, such disposition
tha DO held and taken TO confer upon the grauea sue
ees,lSn within he meaning Of this act,
Sec la3 dad bsif further endce ed That there shall be
levied and paid 10 the United respect of every
such succession aforesaid eurdIag 10 lhs value there
Of ne follow ns duties, that is to sy
Where the successor shall bs the lneal Issue or nsal
ancesor OF the Predecessor, duty At Tho dol
lAr her esnnm upon such value.
where the successor shall DO a brother or sister or
descendant Of brother sister Of the predecessor duty
Al me rate OF two dollars per c5ntum upon such value
Where the successor shall 10 BROTH or sis or OF ths
iaher or mother descendant Of brother or slter o
the AtheF mother Of the Predecessor ut the rate
OF iour dollars per csntum upon surh value
Where the successor shall be- brother sitter Of tue
iher sister Of the grandfather or grandmother Of IN
pIeeessor duty AZ the rate Of i've dollars per centum
upon such value.
Where the successor shall bo In any other degree Of
collateral eonfanguny to tba predecessor than s hef-
lnneloie desrsed or ah4ll be stranger In blood him.
value.
see l9I A'dbe Il ya,iher mated That where the in
shall have become entitled thereto Ia poases.on have
passed BY rason OF death ARy other Or
ressors then duiy only shall he paid In respect of
such Interest, and shall be due from the successor who
shall mat become entitled thereto n sslon but such
duty sha be at the highest rate which, " every such
sue 9shor had been subject TO duy would have been pay
Ab by any Onu Of them.
see Is6. Aad be Jttsr eaacied That whereyer after
tue passing Of this act any ailon shall before the
successor shall have BET ONE thereto la posson
havs b,eons vested by Slenaton or by any little
m nil tnate
Guy payable in respect thereof shall be paid at the same
rats and time as the would have been pay able II
such alienation had been msds te created
and where tho title TO auy succession shall be ID
~ the surrender or extinction Of prior interests then
tue iuy thereon shall 10 payable Al the time Of such
render or extension extinction OF prior title
SEQ iad Aud be Il J. rthsf eidc'ed That where real
estate shall become subject TO hust Tor any charitable
OF publc purposes und any past or future disposition
which, made In Avor Of an individual would confer
him succession there shall be payable respect OF such
Iea e,tse upon ils be'omlng subject 10 such trusts,
luy A. the rate Of six per eentum upon the amount
principal value Of such real estate.
Sec lS1. AndLe II further enacted That the duty lin
posed by this act shall be paid at the time when tho
eessor or any person In hs ;is bis behalf shall
besoms entitled In posseslon to hts succession, the
cep ot the Income aud profits thereof except that there
sha be any pror charge estate Interest," not created
ny tue Successor himself upon in the Succession by
reason wner u the successor shall not be rsnty en
ted 10 the full enjoyment or value thereof the duty, In
respect 10 the Increased value aecfnng upon the detrm
nation Of such charge estate interest SHALL Ii pre-
yiou.y paid, compounded for, or eommuted be paid at
the time Of suth determination.
Sec l3s. Aud b. Il further enacted That the interest
Of any successors In moneys TO arise from the sale OF real
estate under any fuat or the sale thereof shall be deemed
TO be sutcss,in ohargeablo with duty under this act
aud tho sald duty shall be paid by the trustee executor
or other person having eontrsl Of the funds.
Sec ia9 And be further eHdrd That the interest OF
any successor in personal property subj any trust
for the Investment thereof In the OF reA estate
TO which the Successor would be absolutely entitled shall
be chArgeAble with duty this act succession,
aud the tax shall be payable by the trustee o. ecutor or
other person having control OF The funds
Sec iiO And BE- Further enacted That 10 estimating
1 IA n
the event Of such lncumbranee taking tnset actual
10 return OF proporonAte amount of the duty paid
by hm in respect OF the anount value the incum
branre when liking effect.
Sec. i51 ARd be II faTfLeF enacted That in estimating
the value OF succession allowance shall be made in
respect ofany contingency upon the ppening Of which
event of the same so passing the shall bs entl
tied to return Of 30 mu h Of the duty paid by him
will reduce the same TO the amount which would have
been payable by him II such duty had assessed In
rsspst Of the actual duration extent Of his ntere
Pfovded, ThAt II the estate nf ha successor sa be do
ieatsl IN whole or 10 part by Its application n the pay
ment Of he debts Of he Predecessor The executor admin
proceeds Of the sale thereof the amount 81 refunded
Aud provided dlso Thot u the estate OF the
shall be defeated In whols or In part, by any person
claiming TILE from and under The predecessor such per-
shAl bs thaTgvable wi the amount Of tuy 40
fuuded and such amounts asll be collected Ia the
neF herein provided Dr the collection Of duties
Sec. l42. And be irfhcr eadcfcd. That where sue
shall not baye obtained the whole Of his
Al the time OF the DUTY becoming payable he shall DO
ehargeable only With duty the value thereof from tune
70 time obtaned by hp and whenever Any duty shall
have been paid on account Of any succession aud It shall
afterwards be proved to tho sAsseon the Secretary
OF the Treasury that such duty not bong due from the
peron paying the same, was paid by mistake paid
n respect cal estate which the successor shall have
been unable to recover or OF which he shall have been
sVcel deprived by any superior title or that fo any
other reason IL ought 10 hs refunded the aeersAry Of the
Treasury Shall hsreupun refund the the prTson
en led Thereto by dram drawn on any collector Of inter
nal revenue
So las AID be further eaaeisd That where, 10 the
Il 4 al N ~
ereunssnesd that the value thereof shall not be fairly
aseetAi9Anu under any q the preceding directions, or
the value o. sa0n affecting the asses Insn Or
recovery OF the daly thereon, the Commissioner shall
think Il expedent to exercss this present authority II
shall be lawful for him to compound the duty payable
the succession upon such terms lie shall think H. aud
give discharges 10 the successor upon payment Of duty
ding to such compositions aud 1t shall 10 lawful r
hm, n any tpeslal cases In which Ae may think sxpe
disnt ~ To do to eplAge the time for pAyeut Of any
sso IA And be u further enacted. That it shall be
lawful for the missioner In his discretion upon appli
cation made by any person who shall ba entitled
cesson 10 expectancy, To ommute the duty pesumplye-
ly ayabe In respect OF such succession or eertalu sum
to bs presently pa Aul sr AHaenalng the which
shall DO payable be shall present Value 10 be
sst upon such presumpye duty regard being had 10 the
contingencies affecting the liability to such duty and the
Interest VI money Involved In such calculation bsng
reckontd al the rate for tho llma being allowed by the
Colasoner In respect OF dnss paid IN
the receipt such eerian sum ho shall give discharges
Sc las AID BE- Il further snaeisd. That the duty i'm
posed by this act shall be hTe charge on the interest
III, successor and Of all PERSONS claiming 10 his right u
all tho real estate In respect whereof such duty shall b
assessed fnr 1--we years unlers sianer paid.
sec. LAG. AHd BE- further ena,fed, That 'hs Commi
sontr SHALL at the request Of any any leraoE
claiming in his light q made many separate
egnens o the duty payable In respect OF the Interest OF
ths successor n any separate tracts OF real estate, OF
defined portions OF thssAne Oct shall be rsasOnab
rsqulrd and IN such hereapsetive tracts shall G
ehATgssbls only with the amount Of duty separately aa
ssssed Ia respect thereof
Bee. ll7. And be further enacted That any perso'
liable to pay duty In respect TO any succession shall CIV
To OF his liability
to such duty and shall At the tmo deliver to th
or assistant iu aud true account