Year: 1864




tain The o. each ana every person entitled 10
any beneficial interest therein, together with the
clear value Of such Interest. The duplicate Of which
schedule st, Cr statement shal. DC by him lmmeci-
stely delivered Snc tie tax thereon paid such col
lector; and upon such aymeDt and delivery OF such
schedule lisa, or statement, said collector deputy
collector shall grant 10 such person paying such duty
oT tax receipt OF receipts for the II duplicate
which shall be prepared - hereinafter provided
such receipt receipts cuy signed and delivered by
such collector or deputy lectOr shall be sufficient
evidence entitle such executor administrator or
trustee 10 be credited ana allowed such payment BY
every tribunal which. by tEe laws Of any state or
territory, Is, OF may be empowered 20 decide upon
and settle the accounts Uf executors and acminlstrR
tors And IN case such executor, administrator or
trustee, shall refuse neglect pay the afore-aid
duty or tax % the collector or deputy collector
aforesaid within the time herenbefore provided or
shall neglect or refuse to deliver 10 SAID collector
deputy collector The duplicate Uf the schedule si
statement Of such legacies property personal
estate under oath, aforesaid or shall neglect or
refuse 10 deliver the schedule list, or t4tement,
Of such legacies, propeIty, or personal estate,
under oath, as aforesaid, ~ shall deliver 10 said
assessor or assistant assessor false schedule or
statement Of such legaces, property, OF personal
estate, give the names and relationship Of the
persons entitled TO beneficial interests therein
y shall lot truly and correctly set forth and state
therein the clear value Of such beneficial interest
where no administration upOn such property per
sona estate shall have been granted allowed under
existing laws. the assistant assessor shall make cut
such lists and valuation n other cases Of neglect
refusal and shall the duty thereon and the
collector shall commerce appropriate proceedings be
fore any court Of the United states, in the Of
the United states against such person persons
may have the actual OF constructive custody pos
session Of such property or personal estate
any part thereof and shall subject such prop
erty Or personal estate, or any portion Of the
same, to be sold upon the judgment CT de-
cree Of such court, and from the proceeds Of
such sale the amount of such tax duty, together
with all costs and expenses Of every description 70 be
allowed BY such court, shall be FIRST paid, and the
balance any, deposited according 10 the order Of
such court be paid under its direction such per-
son or persons as shall establish title 70 the same.
the deed deeds, any proper conveyance Of such
property or personal estate OF any portion thereof
sold under such judgment or decree, executed by
The Ofic r lawfully charged with carrying the
into effect, shall in the purchaser thereof all the
title Of the delinquent 10 the property personal
tate sold under and by virtue Of such judgment or
decree. aud shall release every other portion Of such
property or personal estate from the lien or charge
thereon created by this act. And every Pc son or
persons who shall have in his possession. charge or
custody, any record he, paper containing Ut sup
posed 10 contain, any information concerning such
property or personal estate, Aforesaid, passing
from any person who may die as aforesaid shall
hbi the at the request Of the assessor or assist
ant assessor of the district and TO any law officer Of
the United STATES in the performance Of his duty
der this act his deputy agent, who may desire 10
examine the same. and II any such person, having
In his possession charge or custody, and anyl such
records files or papers, shall refuse or neglect 10 ex
hht the same on request, Aforesaid he shall for
felt and pay the sum Of Ave hundred dollars Pro
rlded, THAT in all legal controversies where such
deed or little shall be tie subject Of judicial investi
cation, the recital in said deed shall be prima fsce
evidence Of its truth Rnc that the requirements OF the
law had been complied with by the officers OF the
Government


SUCCESSION TO RIAL EsTATB.


Sec l2s. And Be II further enacted, That for the
purposes Of this act the term q real estate" shall in
cude all lands. tenements and hereditaments, cor
pOreal and incorporeal; that the term succession"
shall denote the devoluion Of title 10 any real estate
and that the term person" shall be held 10 include
person, body corporate, company, or association.


Sec III. And be Il further enacted, That every pas.
future disposition Of real estate by will deed,
laws OF descent by reason whereof any persoln shall
become benehcialy entitled in possession or expec-
fancy 10 any real estate the income thereof upon
the death Of any person dying ate the passing Of
this act, shall be deemed 10 confer, the person
titled by reason OF any such disposition, Z success
sion - and the term successor shall denote the
person entitled; and the term predecessor shall
denote the grantOr' testatOr ancestor other per-
from whom the interest Of the successor has been
or shall be derived.


Sec. l2s And beit further enacted That where any
real estate shall al after the passing Of this act be
subject to any charge estate interest, dotermiua
oe by the death OF any person, or al any period as
certainable only by reference TO death, the increase
o. benefit accruing 10 any person uDon the extinction
or determination OF such charge, estate or interest
shall be deemed to be succession accruing 70 ti.s
person then entitled benehciay 10 the real estate
| or the iucOme thereof


Sec. 100. And be further enacted, That where any
persons after the pass ng Of this shall take any
succession jointly they shall pay the duty chargea-
BILE thereon by this act n proportion TO their respec
tive interests in the succession and any beneficial IN
terest in such succession accruing to any Of them by
survivorHhip, shall be deemed 10 be succession,
derived from the predecessor from whom the Joiat
| title shall have been derived.


Sec. 10. And be u further enacted That where any
disposition u real estate shall be accompanied by the
reservation assurance Of contract for any bene
at 70 the grantor or any other person for any term
Of life, OF FOR any period ascertainahe only by refer
70 death such disposition shall be deemed TO
fer at the time appointed for the determ nation o.
such benefit an increase OF beneficial interest in such
real estate, as succession equal in annual vaue TO
the yearly amount or yearly value Of the benefit so
reserved assured, or contracted for, the person
N whose favor such disposition shall be made.


Sec 81. Andbe Il further enacted That where any
disposition OF real estate shall purpor 10 take effect
presently under such circumstances not 10 con
fer succession but by the effect In consequence Of
any engagement secret trust, arrangement capable
OF being enforced IN court or law or equity the ben
sncial ownership Of such real estate shall not bona
tide, pass according 10 the terms Of such disposition,
but shall in fact be reserved 70 the grantor or other
person for some period ascertainable only by refer
ence TO death, the person shall be deemed, for the
purposes Of this act TO acquire the real estate
sing as succession derived from the person making
the disposition as the predecessor


Sec. l34. And Be It further enacted, That il any per-
son shall, by deed Of gilt other assurance Of title
made without valuable and adequate consideration
and purportng TO vest the estate either Immediately
or in the future, whether not accompanied by the
possession convey any real estate any person such
disposition shall be held and taken to confer upon the
grantee a succession within the meaning Of this act


Sec 1S3 And Be further enacted That there shall
be levied and paid 10 the United States in respect
every such succession as Aforesaid according 10 the
value thereof the following duties that is 10 say:


Whore the successor shall be the lineal issue or lin
cal ancestor OF the predecessor cuty at the rate o
one dollar per centum upon such value.


Where the successor shall be brother or sister OF


descendant OF brother or sister Of the predecessor
a duty at the rate Of two dollars per centum uPor
such value.


Where the successor shall be a brother OF sister o.
the father or mother or descendant Of brother ol
siser Of the father or mother OF the predecessor
duty at the rate OF four dollars per oenum upon sucl
value.


Where the successor shall be a brother or sister o
the grandfather or grandmother, or descendant o
the brother or sister OF the grandfather OF grand
mother OF the predecessor, duty az the rate Of v
dollars per centum upon such value


Where the successor shall be in any other degree
OF collateral conSanguinty TO the predecessor than
hereinoefOre described shall be stranger 10 blooS
10 him. duty al the rate Of SIX dollars per eentun
upon such value.


sec. 49,. And be Il furtker enacted, That where tn
interest Of any such successor any real shall
before he shall have become entitled thereto in pos
session, have passed by OF dsath 10 any othe
successor or successors then one duty only shall D.
paid IN respect Of such interest and shall be due from
the successor who shall first become entitled theret
IN possession; but such 7uty shall be at the hghes
rate which If every such successor had been subjec
70 duty, would have peen payable BY any one @
them.


Sec lss. AHd Be II further esacted That wherever
after the passing Of this act any succession shall b.
fore the successor shall have become entitled there
II possession, have become vested by alienation O
by any title not conferrng succession, n an
other person, then the duty payable IN respec
thereof shall be paid az the and tine Ii
same would have been payable II no such alicnati0,
had been made or cerIvative title created and wher
he title 10 any succession shall be accelerated By III
surrender OF extinction OF any prior interests. tnel
The duty thereon shall be payable the time OF scc
surrender or ezteasl07 lextincIiOnl Of prior title


Sec lSo And b e further eAdc.ed. That where res
estate shall become subject 70 trust for any Chart
able or public purpose, under any past future Us
position, which II made in favor Of 81 individual
would confer on him succession, there shall be paw
able in respect Of such real estate upon its becomn
subject TO such trusts, duty al the rate OF six D.
eentun upon The amount or principal value OF sue
rea estate


Sec 137. Aad b Z fzrther eAdcei That the duty in
posed BY this act shall De PAID al the tine when II
successor or any person II his right OF his behalf
saA become entitled in possession 70 h.s succession
Or 70 tns receipt Of the income and pro1ts thereof
espt that there shall be any prior charge estate
or Interest not created By the successor himself upo
or n the succession By reason whereof the s1cceso
shah not be presently entitled 10 the fal erjoyeu
or value thereof the duty IN respect 70 the increase
-