Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-09-12
IFGACIEs A-De DI>TRIBUTIvE SHARES
= - PERSONAL PROPERTY. ms.-- ...

government, to pay interest on the public debt
and for other purposes 800 -fFG-. 49, b.
IFGACIEs ANDe DI>TRIBUTIVE SHARES OF
- PERSONAL Property .a.-- q. 81
Thu deed or deeds or any proper conveyance of
s,,ch DrnDerty or personal estate, or any portion
thereof sold under such JudgIsent or oseree exc
cuted by the officer lawfully charged with carrying
the same into effect shall vest in the purchaser
thereof aIl there title of the Delinquent to the pro.
perty or estate sold under and by virtue OF
such Judgment or Decree aud shall rel, ase every
other portion such property or perS )nhl estate
from the lem OF charge thereon createH 3y TINS act
And o. ely person persons who shall have in bis
possession charge stody, any record nile or pa
per con aiming supposed to contain any lnforma-
tfun concerning such property or Per5onHl ate as
aforesaid passing frOm, any person who may die, az
aforesaid shall exhibit the same at tho request OF
the a.essor or sistant assessor of tile district, and
to any law officer of the United StAtes, in the per
formance Of his duty under this act, his deputy or
a en-. who NAV desire t examine the same. And
if any such person having in his pO-seasonr charge
or custldt aud any such records, hleS or papers,
snail refuse neglect to exhibit the same Oh re-
of NV. hundred dollars: Provided, In all legal con-
tr,Vgrs., " acre 4nch deed title shall be the sub
jet ju iciai inve tgatOn the recital In said deed
shall pTiml face eviJe of rs truth and that
the require meats of tHu law had been complied
with by The officers Of the government
H H- SU CEsSIJs TO REAL ESTATE.
Sec IZ6 Aud be it further enacted, That for the
purposes thi act the tenn real estate" shall in-
cluIs all lands tentmepts and hereditamehts, cor:
p real anu incorp 'reaii thai the term succession
shall denote the drvoluti OF title to any real state;
and that the --peTsJ shall be held to il Guide
psrsotis, body c9rp1r4,e, COMPANY or association:
SEC 1877 Aud be further ted. That every
past or ture disposition real estate By will, deed
or laws Oidescent by reason whereof any person.
shall bv ONE beueiciay eAtited, in possessIonS
expectancy to any re Al estate or the income there.
Of upon the death Of any person dying after the
passing OF this act, shall be deemed TO confer, on
the pers0 entitled by reason OF any such disPosI.
tioU 'succession;" and the term "successor"
shall denote the person entitled; and the term
prodscessor" shall denote the gTantor testator an
crstor or other person from whom the interest Of
she successor has been or shall be derived.
Sec l2S. And be it further enacted, That where
any real estate SHALL at or after the passing OF this
act be subject charge, estate or interest," de-
terminable by the death Of any person, or at any
period hscertainab'e only by eterence TO DEATH the
Increase Of benefit accrung to any person upon the
extinction or determination of such CHARGE estate
or interest, shall be deemed to be succession acs
cruug to the PEI son then entitled; bsne6cally, to
the real estate or the income thereof. , .
Sec. 12s Aud be it further enacted, That where
any persOus the passing of this act, shall take
any succession jointly, they shall pay the duty
chrgeable thereon by this act n proportion 10 their
AcaI iu crest in such succession acCruIug any Of
them by survivorship. shall be deemed to be sue
CeBston, derived from the predecessor from whoW
the Joint title shall have bren derived.
Sec. $50. And be it further enacted, That where
any disposition Of real estate shall be accompanied
by the reservation or assurance OIL or contract or
any benefit to the grantor any other person, for
any term oflfe, fJr any period ascertainabe only
by DEATH suoh disposition shall be DEEM
ed to confer at the time appointed for the determ.
natiO of such benefit an increase of beneficial in
Ierest in such real estate as a succession equal in
annual vaiue to the yearly amount or yearIy value
of the benefit reserved, assured contracted for
the person in whose favor such disposition shall
Sec I3l. And be it further enacted, That where
any disposition of real estate shall purport to take
effect presently under such circumstances as not
to confer succession, but by the effect or in couse
quence Of any engageuenti secret TRUST, or Hrrange
nent capable OF beng enforced IN court OF law
eq Iity, the beneficial ownership OF such real estate
shall not, -nRdde, pass recording to the terms OF
such dispositiou but shall, In fact be reserved to
the grAutor other person for some person ascer:
tainaDa only by reference death, the person shall
be deemed for the purposes OF this act, to acquire
the real estate pas ing AZ q succession derived
from the person making the disposition as the pre-
Sec I3o And he It further ensoted. That if any
person IN II by deed OF GIFT other assurance Of IT,
tie, made without valuable and adequate cons dera-
ton, aud purporLng to vest the estate either imme
led by the possession convey any real estate TO any
psrson, such disposition shsTbs held and taken to
confer upon the grantee a succession within the
Sec i3s Aud pc it further enacted, That there
shall be levied and paid to the Uated states In ros
pecr Of such succession aforesaid, according
to the value thereof toe following duties, that is TO
say:
Where the successor shall be the .lineal issue or
lineaI ancestor of the predecessor, duty at the
rat. of one d'llar per centum upon such value
Where tue successor shalt be a brother or sister,
or a descendant of a brother sister of the prede
duty at the rate of two dollars per centum
Where the successor shall be brother or sister Of
the fat er mother, or descendant OF brother
sister ofthe father mother oil predecessor ou-
value. g.. ono Il
where the successor shall be brother or sister of
the grandfather or Grandmother, a descendant of
the brother sister Of the Grandflther or grand
mother the predecessor, outy at the rate of i've
dollars per centum upon such vnee. -.-.g -.,..
" here the suCcess6T shal Oe in n degree Of col
lateral cousauguiuty the predecessor 10 ete
in6efore described, shall be stranger in blood
TO him. duty at Iho rate rate OF sl& dollars per
cenIum upou such value.
Sec. 1874. And be it further enacted, That where
the jnteTvt Of any sue esr IN any real estate shall
b.- IA hay hrcu
session. have passed by OF death any other
successor successors, then duty only shall be-
paid in respect of such interest, and shall be due
from the sucsessor v no shall first become eniitl
thereto in possession; but such duty shall be at the
b guest rate which, neyery such successor ad been
'u 90 - duty, would have been payable by any
one Of them.
&C. lSJ. And be it further enacted, That whore
ever after the passing OF this act any succession
shall before the successor shall have become tpt =
tied thereto in possession have become vested nv,
alteration or by any title not ConferriDg a new spc.
cessisn, III any other p rsOh, then the duty paya-
Die Ia be pat at the same rate
aud time lhe same would nave been payable il no
such alienation had been made derivativs title
created and where the title to any succession shall
be accelerated by The surrender or extinction of any
prior interests then The duty thereon shall be pay
auls at the time Of such surrender extension ex
Sec. 1856 AMI 10 it further enacted That where
re i esla shall become subj ect 70 trust Tor any
Charitable or public PURPOSES, under aly past or
future dsposit n, which, II made in favor Of an in.
divdual, Wuuld confer ON him snccessiou there
shall be payable in of such real estate upon
its becoming subject to such trusts a duty at the
ou PIX Sst upon the amount OF principal
= Aneo OF Suca EsAl estate ia 'sS
Sec l37. And be it further enacted That the dt-
ty imposed by this act shall at the time when the
succeseors or any person in his ght or on his be-
Islf, shall become entitled In possession to his sno
eeSson, TO the receipt Of the Income and 5roat.
thereof except that If there shall be aSv trio
charge, tafe or interest not created BY the sue
whereof the snocessor shall presently an
70 the tu snjGyment or value thereby the duty in