Year: 1862

property, 0s Aforesaid, shall exceed the
sum of one thousand dollars in actual
value, passing from any person who may
die after the passage of this act possessed
of such property, either by will or by the
intestate laws Of any State or Territory,
or any part of such property or interest
therein, transferred by deed, grant bar
gain, sale or gift, made or intended 10
take effect in possession or enjoyment
after the death ofthe grantor or bargainer,
to any person or persons, or to any body
or bodies polite OF corporate, in trust or
otherwise, shall be, and hereby are, made
subject to..a duty or tax, to be paid to the
United States, as follows, that is to say.
First Where the person or persons
entitled to any beneficial interest In such
property shall be the lineal issue or lineal
ancestor, brother or sister, to the person
who died possessed of such property, as
aforesaid, at and after the rate of seventy
five cents for each and every hundred doll
lars of the clear value of such interests
in such property


Second. Where the person or persons
entitled to any beneficial interests in
such property shall be descendant of a
brother or sister of the person who had
died possessed, us aforesaid. at and after
the rate of one dollar and fifty cents for
each and every hundred dollars of the
clear value of such interest


Third. Where the person or persons
entitled to any beneficial interest in such
property shall be brother or sister of
the father or mother, or a descendant of y
brother or sister of the father or mother
of the person who died possessed, Us afore-
said, at and after the rate of three dollars
for each and every hundred dollars of the
clear value of such interest.


Fourth. Where the person or persons
entitled to any beneficial interest in such
property shall be a brother or sister of
the grandfather or grandmother, or
descendant of the brother or sister of the
grandfather or grandmother of the person
who died possessed, as aforesaid, at and
after the rate of four dollars for each and
every hundred dollars of the clear value
of such interest


Fifth. Where the person or persons
entitled to any beneficial interest in such
property shall be in any other degree of
collateral consanguinity than is herein
before stated, or shall be a stranger in
blood to the person who died possessed,
as aforesaid, or shall be body polite or
corporate, at and after the rate of five
dollars for each and every hundred dollars
of the clear value of such interest:
Provided, 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. lI2. And be Il further enacted, That
the tax or duty aforesaid shall be lien
and charge upon the property Of every per-
son who may die as Aforesaid, until the
same shall be fully paid to and discharged
by the United States; and every executor,
administration, or other person who may
take the burden or trust of administration
upon such property shall, after taking such
burden or trust, and before paying and
distributing any portion thereof to the leg
atees or any parties entitlRd to beneficial
interest therein, pay TO the collector or
deputy collector of the district the ambuut
of the duty or tax, as aforesaid, and 1hall
also make and render to the assistanE as
SCISSOR OF the district schedule, list, or State
ment Of the amount OF such property to-
gether with the amount of duty WhicG has
accrued or should accrue thereon, veSiied
by his oath of Affirmation, to be adnSinis-
tered aud certified thereon by some nSagis-
trate or officer having lawful power II ad-
minister such oaths, in such form andAaan.
.ner as may be prescribed by the Coz mis-
sioner of Internal Revenue, which SCHEDULE,
list, or statement shall contain the No, IeSof
such and every person entitled to an ben
eficial interest therein, together with the
clear value of such interest, which sohed-
ule, list, or statement shall be by him de-
lfvered to such collector; and upoS such
payment and delivery of such SCHEDULE,
list, or statement, said collector or sleputy
collector shall grant to such persoLtpaying
such duty or tax a receipt or receipts for
the same in duplicate, which shall Be pre-
pared as is hereinafter provided; liich re-
ceipt or receipts, duly signed and delivered
1 by such collector or deputy colleet.f-, shall
be sufficient evidence to entitle thS person
who paid such duty or tax as hRVif taken
the burden or trust of administering such
property or personal estate TO beEAllowed
for such payment by the person oIyperaons
entitled to the beneficial interest i& respect
to which such tax or duty was psid; and
such person administering such prIperty or
personal estate shall be credited aSd allow
ed such payment by every tribun q which,
| by the laws Of any State or TerriSary, Is or
may be empowered to decideupOn end settle
the accounts Of executors and aG ninistra-
tors; and in case such person who has ta-
4 ken the burden or trust of administering
upon any such property or personal estate
shall refuse or neglect to pay the Aforesaid
duty or tax to the collector or deputy col
ieetor as Aforesaid within the tune herein


before provided, or shall neglect or refuse
to deliver to said collector or deputy coll
leetor the schedule, list, or statement OF
such legacies, property, or personal estate
under oath as Aforesaid, or shall deliver 70
| said collector OF deputy collector = false
schedule or statement of such legAeies,
property, or personal estate, or give the
names and relationship Of the persons enti-
tied to beneficial interests therein untruly,
or shall not truly and correctly set forth
and state therein the clear value Of such


beneficial Interest, or where no administra-
ton upon sueh property OF personal estate
shall have been granted or allowed under
existing laws, the proper once Of the Uni-
ted States shall eommenes such proceed
ings Ia hE orequitJ betore any court Of