Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1865-08-24


payable, hs shlt be chargeaele only with du'y
on the value thereof from time 70 time obtalnei
by him and whenever any duty SHAH nave been
paid on account of any succession ana II shAl
afterwards be prov'd, TO the satistacion OF the
Secretary of tue Treasury, that such duty, not
being due from the person laylnS the sane, was
paid by mistak-, or was paid IN respect OF real
estate; which the Su oessor shall have teen un-
able 10 recover, or of which he shall have been
evo-et or deprvei by any superI title, OF that
for any other reason II ought bs ref det, the
Secretary Of the Treasury, shall thereupon re-
iund the same 10 the person entitled IN Teto, by
dlatt drawn on any collector Of internal reye-
nue..
see l43. tad be IL further eaIciei, That where,
IN the opinion Of tRe Commits oner OF Internal
Revenue, any accession shall be OF such na ufe
OF so disposed or rcumstancet, that the value
thereof shall not be fairly aSCCrtainab0 under
any of the preceding directions, or whore, from
the complication of circumstances Affecting the
value of a succession, or affecting the assessment
or recovery OF the duty thereon, the Comm'ss-
Toner shall think it eXpedient 20 exercise thus
present authority, it shall re lawful for him to
compound the du'y payable on tho suCcesson
upon such terms as he shall think ii, and 10 give
discharge u the successor, upon payment OF
duty according TO such compost ion; and II shall
be lawful for HIM in any special cases IN which
he may think it expedienr 80 10 10, to enlarge
the time for payment OF any duty,
SIC l4i And be IL further enacted, hat It
shall be awful for the Commissioner, in his dis
who shall be entitled to a succession in eNpee-
fancy, to commute the duty presumptively pay
able in respect of UGH Succession for a certain
sum to be presently paid, and for assessing the
amount Ahieh shall be SO payable he shall zach
pre- sent value to be set upon such presumptYr
duty, regard being had to the contingencies affect
ing the hab lity to such duty, and the laterest
70 money inv lived in such calcu atioE "nE reCk
nntd az the rate for the time being allowed oy
the Commissioner in respect OF duties paid IN al
he n { \ Ger
he shall give discharges to the successor accor-
dingiy.
SIC l4j And be IL further enacted Thai the
duty imposed by this act shall be a first charge
on the interest on the SAGE, ssor, and of all r
$ claiming IN mis- right, IN AL the real estate
in respec, whereof such duty shall be assessed
tor five years, unless sooner pad.
Sac las and be il further enacted That the Com
m ssioner shall, at the request OF any successor,
or any person claiming in his night, cause 10 be
mad so many separate assessments OF the d4ty
payable IN re,psct otthe interest OF the successor
in any ,epara'e tracts of real estate, or in dehnNd
portions of the came tr act, as shall be reAsona-
bly, required; aud in such cases the respective
tracts shall b. chaTgeabe only with he amount
ofduty separately assessed ia respect thereof.
SEC. AZ And be further enacted, That any PER
son LIABLE 10 pay duty in res eCt 10 any suC3sss-
i5n, shall give mott TO the assessor assistant
asses or of his liability 10 such duty, AMI shall
at the same time deliver t. he assessor Ut aSsls-
tant full and true account OF SAID succession,
Tor the duty WneFeOn : g snail De aCcountADle.
and Of the value OF the real est4te involved, and
of the deduct ons lAmei by him, together with
the names of the successor ana predecessor, ana
tE cir re alton to each other, AMI a / such other
particulars as shall be necessary or proper for
enabling the assess or assistant assessor fully
and correctly TO ascertain the duties due and
the Assessor assistant assessor, satisfied with
slch account and estimate as lgna Iy dtIy-
cred. or with any ame 7dments that may be made
therein upon his reQulsiton, may assess Il sue
Cession duty on tn ~ ting Of such account and
estimate; but it shall b. lawful for the assessor
or assistant as essor, il dissatisfied with such
count, IT if no account aut es innate shall be de-
lV-red TO HIM, TO asses duty on the best IN
formation he can obta a. subject to appeal
here natter provided: and if the dutyso assessed
STA exceed the duty assess Bile accordiogto the
return made to the assessor or as slant assessor
aud tn which he Shalt have been dissatisfied,
or # no a count and est mate has been delivered
and il no apTeal shall be taken against such
sessmeut, hen it shall he III the discretion OF the
assessor, having regard to the merits Of each
Csc, 10 assess the whole or any part of TIL ex
pense7 incident 10 the taking of such assessment,
IN addition to such duty and if there shall be an
appeal against such last mentioned asses >msnt,
then the payment Of such expenses Ef all b. in
di-cr,t oA OF The Commissioner of Internal Rev
enur.
SEC. las. Ind At further enacted. That If any
person req slred 70 give any such notice OF deliy-
er suC5 acc ,unf, IA 4foresad stall w1lfully neg
leot do SO tor the period of ten days al er be-
14;.1 q +as 1 -. ~ e. . w b'
~, W. nome ~ dr., ,a,a[I - t -
49, ii%i ~ 49, P%5 "'4. w 's,,H' an ~ @"n
rssner, IF bis sr.t,.ssio,, shau t,vs, bsa, tnsU,
,s r. ~ $3.50 =. "a
]ors ottar h - - Soi1 .tso b
to nav n tho I'M - S3r..s a. .,,,, an,.I ~ ,a
per C., .Um lnnn tho ,r,a,1,,t f AT 20 ,,,fi
at the same time and in tho same roenner a. - -
duty 10 BE- collected
SEC l49 Ind br If fLyiber sn,cJe3 That II
shall be lawful for any rartv I,bIa ,, rar ~, -
in respect of hi, succ.s TO- Who saU h. diss,t
jsfied with he es ment OF the assistant assess
or, within thirty DAYS after the date of sIrh as
sessmeut, TO app a! to the a SCISSOR from such as.
sessment who sh all dec de on su h an ea1. and
give notice thereof to such party who, If still
dissatisfied may. wishia twenty davs after T oti, e
as aforesaid, appeal from such decision to the
Commissioner of Internal Rev.nue ami furnish
a statement of the grounds of such atpe,l 70 the
Commissioner whose dec sion upon the casa. as
pres med by TIL statements of the asses or or as
sistant assessor ana such p,rtv. shall he final
SEC. 1850. Ind ii further enasfed Thar the
duties levied ard assessed utou suct essions I've
this act shall be collec.e5 by the SAM cffceIs
i'll the same maTrer, AMI nv the slu;e processes
or nsy be resc ,bcd BIZ law tov the co !ec
tlou Of direct taxes ass, ssed upon lands un3Sr
the AUTHORITY Oftae United States
..,-, -
STAMP DUTIES.
SEC. l5j. -iad be 1t further enacted That II
in relation to lamp du les hal, co tnue N force
un4l the ilTst day Of August, eighteen hundred
and sixty four, and on at af er tn first az OF
e oh tlAtl hmm n Z I gi-f,-