Evansville daily journal. (Evansville, Ind.) 1863-1866, 1864-09-06
-onh OFFICIAL.
LAWS or THE UNITED sTATEs

LAWS OF THE UNITED STATES,
Passed a. the Frst Session Of the
~ = 4 Thirty Eighth Congress.
.LooSrISrER rn01 aosDAT's IssUEl
IPUBLIc-No 148.
1cT 70 pfogiie Internal revenue to support the
Government 70 pay Interest on the public debt
and for otbsrs pBrpeses-
g SEQ Iz5 And Js q further eHaofsd, That mere
sha!! Be svi-d collected, and paid on all s4afiss
IN officers or saymsnts Of ssrsie 70 persons ~
tbe vii military naval, or ether employ ment or
service Of the United states, iDelu dlHg ssDatofs
ssd Representatives. and Ds'ssAns 10 Cong ssz,
ths rae o. s ssnaSm d on ne AZ
csss ab5ss the said SIX bHndTsd dollars ana J.
shall X the duly 81 al psyIesiers, and All DE-
bnrslsg ofnesfs, under fhs eysefn .,, u -
Eaalstnx any pa ymsnfs 70 ofiIesrs and persons AZ
nEyrssaid on upon settling and aaJnstlpz the &C
~lsbaaA the afSrsssid duty % FIVE per esBfam,
lad shall 81 the same time. make certificate
stating this mans 81 the ofiesr OF psrsgn from
whom s6eh deduction was made, and the afoouai
thereof, which shall Be transmitted 70 the Office
81 the CommlsslOaer Of intsruai Hssenes, and
sntsrod ~ part Of the internal dntiss' and the
payroll, receipts, or account q offesrs or ? =
Sons payIng such daty - aforesAd shall be made
70 sxhibit the fact o. such payment. And y hall
BE- the duty Of the several editors o. the Treasu
~ Departmeht, Awhsn auditing the seeounts Of
aay psymastsr o disbuFlnz officer, or WHEN set
cling q sdjustlDg tbs aaeousts q anysneh oaesrt
10 require syideBcs thai the duties OF taxes ne y
toned 30 this section hsys been deducted OF p-ia
over % ;hs Comm s.ioasE o. In'sra.a hsse en =
regarded ~ income from shlarisss npd lhe saty
'h~r~en shall b adjusted and collected to IKE
nannsss JET A9A
Lsgaetes and Distrfbntios Shares 81
Personal Properly
Sc sfz4s And BE- q 1gthr suaeted, That any
psrson or persons having ia charge o. trust, -
iss@esss or 4isfributIye shares arialng from
psr<opai property, whsrs the whole em9unis
eof such psrIonai property, sisresnia
doIIsr. IN actaaf taiae, passlsg after the passag.
OF this act. from any psrson possessed OF steh
properly, either By viii or BY the intesiate laws
Of any Stats Territory, or any personal proper
A. or intsrest therein transferred by deed, grant
bargan sale, or gin, made o. intended 10 taso e.
feet 90 possession or sujoyment afier the death q
the sfanior or bafgAlnor 70 any person o. I.r
10 trust or oihersise, shall be, AID hereby are
mate subject ~ duty Or tax, 80 DO paid 20 thf
iUpitsd stsiss an follows, that IS 20 cay
First. Who're the person or persons sntifled 4
any bsnsdcla interest 10 sueh prepersy shall b
the itnsai issns or linsai ANCESTOR, brother, o.
sister, 70 tna person who died posses.sd Of suel
property, a. siosesald, At the rate VI ono dolia
for each aud every hum red dollars % the elea
vsins Of such interest in snsh property.
Second. Where the person or persons enEiils
10 any bsDe1cltl inters In such property shall /
a descendant 81 brother Or sister % any psrao
whsdied possessed a. Aforesaid, ~ the rate of ~
dolisrs for each an every hundred dollara OF th
clear value OF such intere,t
Third here the person OF persons entitled I
ans bsnsHoiai interest - such prop erty shall Be
brother Or slater Of the father or mother, OF d.
sesHtsnt Of a brother er sister 81 the father q
mother, Of the psrson who died Sc .sed, sfor,
said at tbs rate OF Our dollars fsr each aud ever
hpadrsd dollars Of tbs clear value Of such II
tsFest.
Fourth. Whore the person or persons entitls
60 Hny bsnaAeiai interest In such property sha
b brother or sister OF the grandfather or gram
mother, sr descendant Of the brother or sist
81 the grandfather or grandmother or the psrss
who died possessed as Aforesaid, ~ tho rats OF q
dollars ior each and every hundred dollars Of u
clear yalus Of sneh interest
finn. where ths person or persons entitled
any bsnsfistat interest 10 such property shall
in any other degree Of collateral eohsanguni
thaa IL hsrv!nbef5ro stated, or shall DO a stfang
ia blood to the person whs died possessed
-afeFsssia, ee shall Be body polite OF corpora
ct the rate ol siK dollars for each aud every hu
drsd dollars Of the clear Yalus Of such inteFs.
froFfdfd, That all legaeiaa or property passing
will, or by the laws u any State or Territory,
husband Or wife OF the psrsen who died possesse
~ aforesaid, shall be exempt from AK Or duty.
Geo. l25, Aud BE- q farther enacted, That q
apon the property Of every person who may die
aforesaid, for tNspty years, CT anti the a,ms shs
sl.sasrs.d n ;, she e,,sa s 1 pau and eve
executor, administrator. or trustse, hefo
payment and distribution TO the iessts'
any parties entitled TO benshclaI interest tasl
ih4 shalfpay TO the collector OF deputy collector
sks district o. which the deesased person rel
dent, thu Rmount Of ihs duty or tax Esed up
sueA legacy % distrihs lve share, ani shall 81
make aud render 10 the assessor ~ asslsta
assessor OF the aaid aistriet . schedule, list,
statement, IN duplicate, Of the amount % sa
legacy or distributiye share, together with [
amount OF duty which has Aeeraed 81 shalt
zthsreon, verified by his oath OF Affirmation. 80
administered asd cert lsa thereon by some mag
trats or efiiesr having lawful power TO adminisl
seneh oatha, 10 such form aud manner as may
pFssori bed by the Coma mlssloaer Of Internal Ne
enus, which sehedals. liat. os statement sh
eontain the namss Of each and every psrs' =
'htied 20 ~ y beuehciI interest therein, togeth
With the clear value 81 such Interest, this dup
cate Of which schedule, tisf, or statement shall
by him Immediately delivered, and the tax the
on paid 70 such collector; aud upon such pay nae
and delivery or such schedule, list, Or statsmsl
sale collector or deputy collector shall Gran 3
such psraon paying saeA duty OF tax rece
or receipts for the same in duplicate, which sh
bspIspAred As hereinafter providei. Such receipt
rsceip.H, duly aigaed aud delivered By sach colt
tor or dspfuy sollestor, shall be safoisnt eviasI
t. entitle saeh executor, administrator, or trust
10 Be credited and allowed such payment
every tribaaal which, by the laws Of any State
IsrFsinIy.is, or may be empowered to decide ne
ahd settle the accounts OF executors aud Adrain
ttAtcrs. And In case aueh executor, administl
cor or trustee shall refuse or neglect 70 pay
atoFssald duty or tax 10 the collector or depu
collector z, aforesaid, Within the time heFslnl
tors PROVIDED or shall neglect or refuse 10 dslil
20 said colt c'or or deputy collector the dupiic,
Of the schedule, list, statement Of such legacg
property, Or persenh estate, andsr oath. As afo
said or shall neglect or refuse 10 deli yer the scht
uie, iipt, or statement OF such legacies pronsrl
or psrssnal estate, under oath, as aforesaid
shalldslser 20 said assessor assistant asses.
. false schedule or siatemant OF an h 1 gaet
property, or personal estate, or Kivs the nae
&c relationship Of the persons entitled 20 ben,
eial Intervals thersin antraly, or shalt not tr,
and correctly set forth and state therein the 81,
vaius Of such beneficial interest. or where no
ministratisn up N sueh property or person Al est
shall have eesn granted or allowed under exist
lass, tho assistant assessor shall make out "a
isass and valuation as Ia other eases Of ne slest
refusal, and shall aSssss the duty thereon and
collector shall eommsnce appropriate proeesdir
before any court Of the Unltel States, In
name Of ths United States against such person
persons - may have the actual or construct
custody sr possession OF such properly or perso
ss,a's, or any ysrt sassssi; ana shall .neiset 81
tha sane, 10 be sold upoa the Judgment
decree OF such eeurt, and fem the ,
essds OF sueh sslc the amOunt Of such tax or du
together with all easts and expenses Of every
seFiption TO be allowed by such court. shall
arst paid, aud tes balances. II any, deposited
eording 70 the order Of such court, TO be D
andet itt direction TO such person or persons
shall establish title 10 the same HE deed
re7eass OF any proper oonTeysnes Of such pEopsl
o. RsssonA ssa,e, or any portion N 'reof 80 >
efAcsr lawful charged with carving the "a
lase sGece, shall vest 10 the purchaser thereof
tne ns'e o. NE de'saqasnt 70 the property or ,
sonal sstAts from the ten or charge there
CREASED oy thh act. Aud every person or i
sons $40 shat have In his possession, charge
eestoay, any rec lrd, hle, or paper Containing
supposed 70 eontain any informant n rSr'.srs,
such property or personal estate as af,sessis "a
ing nom any person Nho may die a. 49, ~, y
shall exhibit the same At the request az a. -.
aor or assistant assesSor Of the distr 81 - =, !
lAw officer 81 the United States in the $3.50 - :
Anes OF bis du under this ast his as,, ~
agent, who may deaire 10 examine the 49, 10y
II such person, having In his possession -
or custody, and lanyl such records. Alas. az
-srsFs. shall refuse or neglect to exhibit t6s :.
on request a. atoresaid, he shall forsst 81
the sum Of i've hundred dollars; Provided m
Ia all legal controversies where such dad a. I,
= shall b. the sshle,t OF judicial vestira.isn
recital In said deed thAll Do primA 6scie evia.,
of ita truth, aud thai the reqniramsats OF ths
had been complied with by the officers Of ths I,
sFnment.