Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1865-04-22

rr-s.-a sa-AA~ au-uAz-ss-@ ~ rAr sus
ss~ass 90 ezzz~<za-a Il suy prasx 1ze1rpsz.
ssrs tAs SRy t6~r--@ SAL b. y~y.bks =
~ sszse q sn<A wzrrzaaS.x x ex.surssu,-
4 yxsa~ szslx
- i& x@f \ = s.seErr o-.s,s.l. Tia
~%srs a-.i sz<4.< .6zE h~-~=a~ xsAs-~. ..
tF'9-' suzr snr eAArss&A,r ar y=iEe ysur
~~~s. uazazr xav s@x GO fz.zx- &s~ps-ss-
BE- ~Ai-A q =@3r n fEvor ef m sd
ssaz1- wssd ez@G~r a. him a szerr--suza
Fhsss sA@4 h. Fssy aklr u s~~prrx ef sa<A
pa estate ss~~ - SeoO~1z- s1byecr ss
k@eA srs~sx . a1-y - fA~ rzs< e-ssx -
trsfssa sf~-sax azao~&f 90 pw1arip,e vd
" d ~a~A rsAa ~s.sfe-
So Ia H 4, = f.xrrk.r ~.srscR. II a,
III dzfy imposed D. rhss sc. shall he rsai.
AZ tho firn~ uAea tht sacc~sssr. cr anv per-
son IN his ngt; 90 On ~ t-h4lf. slssll BE-
r~anc entitled n I.o~s,--sion, % his sacccss-
isn- Or 30 the receipt of the incume and
p'osis thereof. Keep; that if there shall b.
any prior chaT--. ests;e, or Interest. MT
created by ,hr successor himself up,n 81
IN the succession, by reason whereof the
successor shall not b. presently entitled TO
the full enjoyment or value thereof, the
luty, in respect Of the increased value ac-
cruins npon tn. determination Of such
charge, estate. or interest. shall, If not pre-
kv;ously paid. compounded for, or commut !
eli. be paid at .he time of such detcrmi
nation.
Sec. 13S. And be IL further enacted, That
Ithc interest of any successor in moneys to-
arise from the sale of real estate, under
this act, aud the said duty shall be paid by|
the trustee, executor, or other person hav-|
'ng control of the funds.
Sec. l39. AmdJc IL farthcr enacted, That,
fthe interest of any successor in PERSONAL
property. subject to any trust for the in-|
|vestment thereof in the purchase of real
estate to which the successor would be alb
l,olutely entitled, shall be chargeablo with,
duty under this act as succession, and
the tax shall be payable by the trustee
Ioxecutor, or other person having control
Ioi the fluids.
Sec. 40. And he 1t ./1nlcr enacted, That,
i'm estimating tho value Of n succession no
allowance shall be made III respect Of any|
contingent incumbrance thereon; but in|
Ithe event of such incumbrancc taking|
effect as an actual burden OH the interest
Iof the successor, he shall be entitled to a.
|;eturn OF a proportionatc amount of the
duty so paid by him in respect of the|
amount or value Of the incumbrance when
taking effect. ,sI
Sec. l4l. And he IL further enacted. That
lin estimating the value OF succession mol
allowance shall be made in respect of
any contingency upon the happening OF
(which tho real estate may pass to some
|other person; but in the event of thc\
same so passing, the successor shall be en-
|ttlcd to a return Of so much OF the duty
paid by him MS will reduce the same to\
tho amount which would have been paya-1
|blc by him if such duty had been assessed
lin respect of the actual duration or extent
|of his interest: Prorided, That if the cs-
tate of the SUCCESSOR shall be defeated, inI
whole or in part, by its application to the|
payment Of the debts Of the predecessor,
|tho executor. administrator. or trustee sol
Implying it shall pay out of the proceeds
|of the sale thereof tho amount 80 refunded:
And prorided, .f.rthcr. That it the es-|
|tate of tho successor shall be defeated, III
whole or in part, by any person claiming|
|titlo from aud under tho predecessor
|such person shall bc chargeable with the|
|.mount of duty SO refunded, and such
|,mounts shall be collected in the manaer|
herein proyided for the collection Of du-
ties. tl t.a..
Sec. 142. AndJe Il txrther eadcted, That
where a succession shall not have obtained
|,he whole of his succession ut the time OF
the duty becoming payable, he shalt oo|
|chargeablc only with duty on tho vaiue|
thereof from time to time obtained by|
|him: and whenever any duty shall have'
been maid on account of any succession
land It shall afterwards be proved. to the
katisfactiou Of the Secretary Of the Treas
|nry, that such duty, not being due from
|the person paying the same, was paid byI
mistake, or was paid in respect OF real es-
hate, which the successor shall have brcnl
|hnablc 10 recover. or which he shall have
been cvicted or deprived by any superior
|ti,lc. or that for any other reason it ought
10 be refunded, the Secretary ofthc Treas
|ury shall thrrcupon refund the same 10
khe person entitled thereto. by dratt drawn
|ou any collector Of internal rcvenue.
Sec. las. Asab, T. further enacted. That
where, in tn, opinion Of the commissionrr
|cf internal revenue, any Succession shall
be of ssch . nature. or - disposed ar cir
|rumsss nced. that the vaiue thereof shall
ha be fairly asc<rtAinssle under any Of
kr~ceiias dirrr:iass- ar where. from shr
|psmp'icsrisa Of Circumstances ss-e'ing fhf
k,iu~ Of -sc--~sica. - s6~cfiAg the ss-
brs.n.ss 90 rcrss~ry Il tAs dssy se~rcss
khe ~arnasss-iaa-r shall thrnk Il exPrdss.1
~ exeres~s this rr-s-ss ssshsrify. u sAA''
k~ ls~sni fx hia - es~nP~@z - -
paxaAss go she szror-~ssa zPss psrnA1
81 azsy srusrszs4< 10 ~zrh csnrs.irisz. s.s'
L ss.s7 b. ix~sd f.x bra n szy sY~sa
rass~ IN rhi1k b. zav tkiak b exp~e'rn
a r