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


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hal be deemed 10 be . ssccr~ssse arerH
ing 10 the per-Ds then esfiflrd- beneficial
[.y. 20 the real estate 90 the income there
of.
Sec. I2s. Had S~ d fs,fl<y esa~scsl. Tha,
where any persons. alter The passing OF
this act, shall take any succession jointly
they shall pay the duty ehsrgeable there
on BY this act in proportion to their respec-
tive interests in the succession; and any
beneficial interest in such succession. ac-
cruing to any Of them by survivorshiP
shall be deemed to be new succession,
derived from the predecessor from whom
the Joint title shall have been derived.
Sec. 100. Asd be IL further enacted, That
where any disposition Of real estate shall
be accompanied by the reservation or as
surance o!, or contract for, any benefit tn
the grantor, or any other person. for any
term of life, or for any period ascertaina-
bic only by reference TO death, such dis
position shall be deemed to confer at the
time appointed for the determination OF
such benefit an increase Of beneficial in
ktercst in such real estate, as succession
equal in annual value to the yssrly amount
or yearly value of the benefit 30 reserved,
assured, or contracted for. on the person in
whose favor such disposition shall be
made.
Sec. 1871. And be Il further cxacted, That
where any disposition Of real estate shall
purport to take effect presently, or under
lsuch circumstances as not to confer sue
ccssion, but, by the effect or in conse-
squencc Of any engagement. secret trust,
or arrangement capable Of being enforced
lin court Of law or equity, the beneficial
ownership Of such real estate shall not,
bona fide, pass according to the terms of
such disposition, but shall. in fact. b. re-
SERVED to the grantor or other person for
some period asccrtainable only by refer
|encc to death, the person shall be deemed,
TOR the purposes Of this act, to acquire the
grcal estate so passing Us succession de-
rived from the person making the dispo-
(sition as the predecessor.
Sec. 1872. Amd be Il further rnactcd. That
If any person shall. by deed Of gift, or 9th
Ter assurance of title, made without valua-
Iblc and adequate considerations, and pur-
porting to vest the estate either immedia.
lely or in the future, whether or not &C
Zcompanicd by tho possession. convey any
real estate to any person. such disposition
shall be held and taken to confer upon the
grantee q succession within the meaning
(of this act.
Sec. 1873. And be Il further enacted, That
there shall be levied and paid to the
United States in respect Of every such cue.
(cession as aforesaid. according TO the val
lue thereof, the following duties that is to
{say:-
Where the successor shall be the lincal
ancestor Of the predecessor. duty at the
rate of one dollar per ccntum up,n such
value.
When the successor shall be a brother
(or sister, or descendant of a brother or
sister of the predecessor, a duty ut the
rate Of two dollars per csntum upon such
value. .f.4 .
Where the successor shall be brother
lor sister of the father or mother of the
predecessor. duty At the rate Of four dol
|lats per ccutum upon such value.
Where the successor shall be brother
(or sister Of the grandfather or grandmother
Tor descendant ofthe brother or sister of
Tho grandfather OF grandmother of the
predecessor. . duty At the rate Of Ave dol
lars per centum upon such value.
Where the succsssor shalt BE- in any
other degree Of collateral consausuinity TO-
the predecessor than 10 hsrciubcforc dc !
Iscribed. or shall be stranger in blood TO-
him, duty At the rate of six dollars per
|csnium upon sneh value.
Sec. lSa. Asd Be i svt1ev esacsed. That
where the interest Of any ssecessos in any,
real estate shalL before be shall have DC :,
come entitled therAe 10 possession. have,
passsd BY reason q dsaek % any esh~s''
ssccsssos - ssos<sssn. shse sae assy saly|
.han be paid IN sssPpet a s.eA i.serrs:,
snd shall b. das ftea IL successor vhs!
phsIl first b-caae essisI-d thrs~se IN ps-I
D~~-isa; bat sod dsey shall b. tn high
u 4