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

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Ih~ duty ispos-d BY sAs al sh.A Be ,
E>s charge On the interest cf the sscecs~ss
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ali tho real estate 10 respect sherssf s1sA
duty skali be assessed fag Eve y-arx. IN
iess sooner paid
See. lac. i.a D. n f.rfley s..s -cS. That
he commissioner shall. 1t the ryqnest Of
kany successor, or any person claiming in
bis right. cause to be made 30 many seps-
rate assessments of the duty payable in
respect Of the interest Of the successor in
ANY separate tracts of real estate, o, in de-
fined portions of the same tract, as shall
|bc reasonably required; and in such cases
|the respective tracts shall be chargeable
|only with the amount Of duty separately
assessed in respect thereof.
Sec. lat. And be It further enacted, That
|any person liable to pay duty in respect
Ito any succession, shall give notice to the
assessor or assistant assessor Of his liabil-
fly to such duty, and shall, at the same
time, deliver to the assessor Or assistant
assessor full and true account Of said
for the duty whereon he shall
|bc accountable, and of the value of the
real estate involved, and Of the deductions
claimed by him, together with the names
|of the successor and predecessor, and
their relation to each other, and all such
|other particulars as shall be necessary or
proper for enabling the assessor Or assis-
|tant assessor fully aud correctly to ascer
tain the duties due; and the assessor or
assistant assessor, if satisfied with such ac-
count and estimate as originally delivered
|or with any amendments that may be made
therein upon his requisition. may assess
the succession duty on the footing Of
such account and estimate; but it shall
|be lawful for the assessor or assistant as
SCISSOR, il dissatisfied with such account,
|or ifno account aud estimate shall be de-
|livered to him. to assess the duty on the
best information he can obtain, subject TO-
appeal as hereinafter provided; and If
t he duty 80 assessed shall exceed the du-]
ty asscssable according to the return made,
to the assessor or assistant assessor, and
with which he shall have been dissatisfied
or if no appeal shall be taken against SUCH
assessment, then it shall be in the descrc-,
ton of the assessor. having regard to the
merits of each case, to assess the whole or|
any part of the expenses incident to ths|
taking of such assessment, in addition to-
such duty; and il there shall be an appeal
against such ast-mentioned assessment
then the payment of such expenses shall
be in the discretion Of thu commissioner,
of internal revenue. ....s.
Sec. :48. And be Il. fxrtAer cnactad. That
il any person required to give snch notice!
or deliver such account, as aforesaid, shall
wilfully neglect to do SO for the period Of
ten days after being notified, he shall be;
liable to pay to the United States q sum
equal to ten per centum upon the amount
of duty payable by him; and if any peri
son liable under this act to pay any duty
hn respect of bis succession shall, after
such duty shall have been finally ascer-
tained. wilfully neglect to do so within ten,
DAYS after being notified, he shall also bej
liable to pay to the United States sum-
EQUAL to ten per centum upon ths amount
of duty so unpaid, at the same time and in(
same manner as the duty to be COL
lcctcd. -.,.......
Sec. l49. And be Il. further enacted. That
h shall be lawful for any party, liable to|
nav duty in respect Of his succession, who|
be dissatisfied with the assessment Of
the assistant assessor. within thirty days.
after the date of such assessment, to api
neal to the assessor from such assessment
who shall decide on such appeal. and givc]
notice thereof to such party, who II still
dissatisfied, may. within twenty days.
sftcr notice as aforesaid, appeal from SUCH
1ccision to the commissioners Of internal
r.vcnuc, and furnish . statement Of the1
ground. of such appeal n the commission
r.. whose decision upon the ease. - pre-
ucnted by the stsieasut of tas assessor es
aseist.nt asss .sor ana sseh party shan be
Iinal.
Sec. $50. lsI b. T. further enacted. That
lhs duties levied and sssessed sFsa s.e-
.-suisa. Nv Tin scs shsll - ea''ssA<d y
he sane edSe-rs. ia shs ssa.s aassG. ssd
by tie s.m< rscr>srs - ere - osy
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