Year: 1864

I AZ thc idtc VI SiA uoiidfS WI CaSh ohs
/ every hundred dollars Of the clear val
ne of such interest Prorided, That


all legacies or property passing by


will, or by the laws of any State or
Territory, to husband or wife of the


person who died possessed, as afore-


said, shall be exempt from tax or duty.


Sec. 1875. And be it further enacted


That the tax or duty aforesaid shall


be lien and charge upon the prop


erty of every person who may die as


aforesaid, for twenty years, or until
the same shall, within that period be
fully paid to aud discharged by the


United States and every executor


administrator. or trustee, before pay


ment and distribution to the legatees
or any parties entitled to beneficial
interest therein, shall pay to the col
lcctor or deputy collector of the dis.
trict of which the deceased person


was resident, the amount of the duty
or tax assessed upon such legacy or


distributive share, and shall also make


and render to the assessor or assist


ant assessor of the said district a


schedule, list, or statement, in dupli-
cate, uf the amount of such legacy or
distributive share, together with the


amount of duty whicA has accrued or


shall accrue thereon, verified by his
| oath or affirmation, to be administer


ed and certified thereon by some mag
istrate 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 schedule, list, or statement


shall contain the names Of each and


every person entitled to any benefi-


cial interest therein, together with the


clear value of such interest, the dupli-


cate of which schedule, list, or state
ment shall be by him Immediately de-


livered, and the tax thereon paid to


such collector and upon such pay


ment and delivery of such schedule,


list, or statement, said collector or
deputy collector shall grant to such


person paying such duty or tax a re-
ceipt or receipts for the same in dnpli-


cate, which shall be prepared as here


matter provided. Such receipt or re-
ceipts, duly sigled and delivered 10y


such collector or deputy collector.


shall be sufficient evidence to entitle


such executor, administrator, or trus-
tee, to be credited aud allowed such


payment by every tribunal which, by


the laws of any State or Territory,


is. or may be. empowered to decide


upon and settle the accounts OF exc
cutors and administrators. And in


sRcsn a Hsgs Is pay


the aforesaid duty or tax to the col
lector or deputy collector. as aforesaid,


within the time hereinbefore provided,
or shall neglect or refuse to deliver to
said collector or deputy collector the
duplicate Of the schedule, list, or


statement of such legacies, property,


or personal estate, under oath, as


aforesaid, or shall neglect or refuse to
deliver the schedule, list, or state


ment of such legacics, property, or


personal estate, under oath, as afore-


said, or shall deliver to said assessor


or assistant assessor false schedule


or statement of such legacies, proper.


ty, or personal estate, or give the
names aud relationship of the persons


entitled to beneficial interests therein


untruly, or shall not truly and correct


ly set forth aud state therein the clear


value of such beneficial ineterest, ol


where no administration upon sucl


property or personal estate shall have


been granted or allowed under exist
ing laws, the assistant assessor shal


make out such lists and valuation al


in other cases Of neglect or refusal


and shall assess the dnty thereon
and the collector shall commence ap


propriate proceedings before any cour


of the United States, in the name 0
the United States, against such per
son or persons as may have the actu
| al or constructive custody or posses
sion OF such property or personal es
tate, or any part thereof, and shat
subject such property or personal es
: tate, or any portion Of the same, to b.
sold upon the judgment or decree O
, such court, and from the proceeds
such sale the amount of such tax o
: duty, together with all costs and eS
e penses Of every description to be a
D lowed by such court, shall be hrs


paid, and the balance, if any, deposit
s ed according to the order of such cour
II to be paid under its direction to sue
+ person or persons as shall establls
J. title to the same. The deed or deed'
d or any proper conveyance OF sue
G property or personal estate, or an
Y portion thereof, so sold under sue
If Judgment or decree, executed by III


officer lawfully charged with carryin
: the same into effect, shall vest III III
It purchaser thereof all the title OF IL
!. delinouent to the property orpcrson'
r. estate sold under and by virtue
a, such iudgmen or decree, aud shall r
ID lease every other portion OF such pro
Il erty or personal estate from the liz


or charge thereon created by this &C
r. And any person or persons who sha
r. have in his possession, charge, or Gu
b. tody, any record, file, or paper CO
Or tanning or supposed to contain any
Of formation concerning such proper
IN or personal estate, as aforesaid, pa
1t sing from any person who may die,
ID aforesaid, shall exhibit the same


i. the request Of the assessor or assl'


ant assessor of the district, and


r. any law officer of the United State
r. in the performance Of his duty und
h. this act, his deputy or agent, W
d. may desire to examine the san
h. Aud if any such person, having III
d. possession, charge, or custody, a
IS any1 such records, files, or pape
ol. shall refuse or neglect to exhibit I
d. same on request, as aforesaid. he sh
st. forfeit and pay the sum of five hl
ns dred dollars Prorided, That in


in legal controversies where such de
er or title shall be the subject OF jndlc
ty investigation the recital in said dc
all shall be prima facie evidence Of
on truth, and that the requirements OF
or law had been complied with by
te, officers Of the Government.