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

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Tea pos->~s-d Of sscA prgP~rty. eishsr bs
twiH Or bv ths in,est@i~ laws u ar state
4er ieFrI,ory. or say Psrsonai proPsriy Q.
kinfer-s; thSre.n, Transferred by Ge~d,
ygrzni. bargain. sale. or glf. made or in
ktended to take cfFrc; in possession or en-
! fjoymeni after the death OF the granior OF
Sbargainor. to any person or persons. or to
anv body os bodies polite or corporate, in
trust or otherwise, shall be. and hereby
are, made suhjec, TO a duty or tax. TO be
1 paid to the United States. as follows, that
! is to say -
First. Where the person or persons
entitled to any beneficial interest in such
fpropcrty. shall be the lineal issue as
aforesaid, at the rate of one dollar for
each and every hundred dollars of the clear
value Of such interest in such property.
Second. Where the person or persons
entitled to any beneficial interest in such
property shall be defendant Of a brother
ssor sister Of the person who died possessed,
as aforesaid. at the ra;c Of two dollars for
; each and every hundred dollars of the
q clear value Of such interest.
i Third. Where the person or persons
entitled to any beneficial interest in such
property shall be brother or sister of the
father or mother. or u descendant Of a
sbrother or sister of the father or mother,
: of the person who died possessed, as afore,
said 1T the rate Of four dollars for each
E.and 'e*ery hundred dollars Of the clear
::value Of such interest.
Fourth. Where the person or persons
entitled to any beneficial interest in such
eproperty shall be brother or sister of the
grandfather or grandmother, Of the person
Ewho died possessed as aforesaid, at tho
i rate of FIVE dollars for each and every hum
edre0 dollars of the clear value of such in-'
:erest. ed. -...s- .. ve
Fifth. Where the person or persons
entitled to any beneficial interest in such
property shall be in any other degree of
scollateral consanguinity than is hercinbe-
fore stated, or shall be a stranger in blood
Eto the person who died possessed, as
! aforesaid, or shall be body polite or corr
J sporatc, at the rat Of six dollars for each
sand every hunered dollars Of tho clear
value of such interest Prorided, That
gail legacies or property passing by will, or,
8by the laws of any state or territory, to,
husband of wife of the person who died
possessed, rs aforesaid, shall BE- exempt
from tax or duty.
Sec. 1875. And be 1t further enacted, That
the tax or duty aforesaid shall be lien
and charge upon the property Of every,
person who may die as aforesaid for twenty
years. or until the same shall. within that
period, be fully paid to and discharged by,
the United States; and every executor,
administrator, or trustee. before payment
and distribution to the legatces, or any,
parties entitled to beneficial interests
Itherein, shall pay to the collector or dep
( suty collector Of the district of which the
deceased person was resident, the
amount Of the duty or tax assessed upon
ysuch legacy or distributive share, and
shall also make and render to the assessor
or assistant assessor of tho sai3 district a
schedule, list, or statement, in duplicate, Of
the amount of such legacy or distribu tive,
share, together with the amount Of duty,
which has accrued, or shall accrue, there
on. verified by his oath or affirmation, to,
be administered and certified thereon BY
some magistrate or officer having lawful
power to administer such oaths, in such
form and manner as may be prescribed by,
the commissioner Of internal revenue. which
Eschedule, list, or statement shall contain
the names Of each and every person cnti-'
tiled to any beneficial interest therein. to-.
Igeiher with the clear value O: such interest. !,
The duplicate of which schedule. list. or
statement shall be BY him immediately
delivered. and the tax thereon paid to such,
collector and upon such payment and de-
livery Of such schedule, list, or statement, ]
saia collector or deputy collector shall grant,
% such person. paying such duty or tax
receipt or receipts Tor the same in dupli-,'
cate. which shah be prepared u herein
aftss providsd-
S.ocesssss 70 Roai Esfsfe.
See 1s6- AsS ~ ~ fsyfker enacted. Tlss'
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