Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1902-05-01

he accounts OF executors and admin
strators. And in case such executor,
administrator, or trustee shall refuse
" neglect to pay the ,aforespid duty
" tax to the collector or deputy col
ector, as aforesaid, within the time
lereinbefore provided, or shall neg
ect or refuse to deliver to said collect.
,r or deputy collector the duplicate OF
he schedule list, or statement of such
egacies. property or personal estate
inder oath, as aforesaid, or shall neg.
ect or refuse to deliver the schedule,
Inst or statement OF such legacles,
property or personal estate, under
oath, as aforesaid or shall deliver &c
said. collector or deputy collector a |
fGlse schedule or statement OF such !
Iegacies, property or personal estate.
Or gives the names and relationship of
the persons entitled to beneficial in |
terests therein untruly, or shall not
truly and correctly set forth and state |
therein the clear value OF such bene
fetal interest. or where no admins.
tration upon such property or person
al estate shall have been granted or
under existing laws, the col
lCctor or deputy collector shall make
out such lists and valuation as in 9th.
er cases of negect or refusal, and
shall assess the duty thereon; and
the collector shall commence appro
pirate proceedings before any court
Of the United States, in the name Oh
the United States, against such per.
son or persons as may have the act.
ual or constructive custody or posses
sion of such property or personal es.
tate. or any part thereof. and shall
subject such property or personal es-
tate, or any portion of the same, &c
be sold upon the judgment or decree
ct such court, and from the proceeds
OF such sale the amount OF such tax
or duty, together with all costs and
expenses of every description to be
allowed by such court. shan be frs
paid. ami the balance. If any. Deposit
ed according to the order of such
court, to be paid under its direction
to such person or persons as shall es
tablish title to the same. The deet
or deeds. or any proper conveyance OF
such property or personal estate, or
any portion thereof, so sold under
such Judgment or decree. executed
by the officer lawfully charged With
carrying the same into effect, shall
vest in the purchaser thereof all tho
| title of the delinquent to the property
OF personal estate sold under and by
virtue of such judgment or decre6
and shall release every other portion
OF such property or personal estate
| from the lien or charge thereon Great.
| ed by this Act. And every person OF
persons who shall have in his posses
sion. charge, or custody any record
file or paper containing, or supposed
to contain. any information concern
ing such property or personal estate
aC aforesaid passing from any person
who may die, as aforesaid. shall eX
bibt the same at the request of this
collector or deputy collector OF the
district. and to any law officer of the
! United States, In the performance o
his duty under this Act. his deputy OF
agent. who may desire to examine the
same. And II any such person, hav
ing in his possession. charge or Gus
tody any such records, files or papers
shall refuse or neglect to exhibit the
same on request as aforesaid, he shall
forfeit and pay the sum of five hun
dTed dollars: Provided, That In all lie
gal controversies whore such deed o
title shall be the subject of judicia
! investigation. the recital In said deco
shall be prima facie evidence of it,
truth, and that the requirements oil
the law had been compiled with by
the officers OF the Government: And
provided further, That in case of will
Jul neglect, refusal or false statement
by such executor, administrator oil
trustee. as aforesaid, he shall be liza
bic to a penalty of not exceeding one
thousand dollars, to be recovered
with costs of suit. Any tax paid I'M
der the provisions of section 20 and 3
shall be deducted from the partlcula
legacy or distributive share on &C
count OF which the same Is charged.
Sec. ., That section 80 of said Ac
OF June 18th, 1898. and the amend
Tents thereof, be amended so as t.
read as follows
SEC AZ That for the nurnosas n