Year: 1866

| of the Senate, pro tehaf,ore, on the elgntenth,


day of July, and continued so to act until the
close of the session. GALUsHA A. GROW,
| Speaker of the House of Representatives.
[Concluded.l


Sec. 112. And be it further enacted, That


the tax or duty aforesaid shall be a lien and
charge upon the property of every person
who may die as aforesaid, until the same
shall be fully paid to and discharged by the
United States; and every executor, admi-
| nistrator, or other person who may take
the burden or trust of administration upon


such property shall, after taking such bur
den or trust, and before paying and dlstrl-


buting any portion thereof to the legatees or
! any parties entitled to beneficial interest
| therein, pay to the collector or deputy col
| lector of the district the ammount of the du-
| ty or tax, as aforesaid, and shall also make
and render to the assistant assessor of the
district schedule, list, or statement Of the


amount of such property, together with the
! amount of duty which has accrued or should
| accrue thereon, verified by his oath or attir-
| nation, to be administered and certified


thereon by some magistrate or officer having
! lawful power to administer such Oaths, in


such form and manner rs may he prescribed
| by the Commissioner of Internal Revenue,


which schedule, list, or statement shall con-
|


titled to any beneficial interest therein, to-
| gether with the clear value of such interest,
| which schedule. list, or statement shall be by
| him delivered to such collector; and upon
such payment and delivery of such schedule
list, or statement. said collector deputy


collector, shall grant to such person paying


such duty or tax receipt or receipts for the
same in duplicate which shall be prepared


as is hereinafter provided; such receipt or


receipts, duly signed and delivered by such
collector or deputy collector, shall be suffi-
cient evidence to entitle the person who paid


such duty or tax as having taken the burden


or trust of administering SUCH property or


personal estate to be allowed for such pay
ment by the person or persons entitled to the


beneficial interest In respect to which such


tax or duty was paid; and such person adj
ministering such property or personal estate
shall be credited and 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 eX-


ecutors and administrators; and in case such
person who has taken 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 collector, as aforesaid, within the
time hereinbefore provided, or shall neglect


or refuse to deliver to said collector or depu-
ty collector the schedule, list, or statement


of such legacies. property, or personal estate


under oath, as aforesaid, or shall deliver to


said collector or deputy collector false sche-


dule or statement of such legacies, property,
or personal estate, or give the names and re-
lationship of the persons entitled to benef


cial interest therein untruly, or shall not tru-
ly and correctly set forth and state therein
the clear value of such beneficial interest or
where no administration upon such property


or personal estate shall have been granted or


allowed under existing laws, the proper Of
ticer of the United States shall commence


such proceedings in law or equity before any
court of the United States as may be proper


and necessary to enforce and realize the lien


or charge upon such property or personal es-


tate, or any part thereof, for which such tax


or duty has not been truly and justly paid.
Under such proceedings the rate of duty or
tax enforced shall be the highest rate i'm
posed or assessed by this act, and shall be in
the name of the United States against such


person or persons as may have the actual or
constructive custody or possession of such
property or personal estate, or any part


thereof, and shall subject such property or


personal estate, or any portion of the same


to be sold upon the Judgment or decree of


such court, and from the proceeds of such


sale the amount of such tax or duty, togeth-
er with all costs and expenses OF every de-
scrlption to be allowed by such court shall
be first paid, and the balance if anv. depos-
tied according to the order OF such court to


be paid under its direction to such person or
persons as shall establish their lawful title to


the same. The deed or deeds or any proper


conveyance of such property or personal es-


tate, or any portion thereof, 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 the title of the delinquent to the


property or personal estate sold under and


by virtue of such judgment or decree. and


shall release every other portion of such


property or personal estate from the lien or


charge thereon created by this act. And
every person or persons who shall have in


his possession charge or custody any record


file or paper, containing or supposed to con-


tain any information concerning such prop
erty or personal estate, as aforesaid, passing
from any person who may die, as aforesaid


shall exhibit the same at the request of the
collector of the revenue, his deputy, or agent,
and to any law officer of the United States
in the performance of his duty under this
act, his deputy OF agent, who may desire to
examine the same and, if any such person,
having In his possession, charge, or custody,
aLy 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 hundred dollars; and in case of any de-
Inquehey III making the schedule lsU, or
statement, or in the payment of the duty or
tax accruing or which should accrue there
on, the assessment and collection shall be
made as provided for in the general provis-
ions of this act: Provided, In all legal con-
troversies where such deed or title shall be
the snbject of judicial investigation the re-
cital in said deed shall be presumed to be
true, and that the requirements of the law
had been complied with by the officers of
the government.


Sec. l13. And be it further enacted, That
whenever by this act any license, duty, or
tax of any description has been imposed on
any corporate body, or property of any in
corporated company, it shall be lawful for
the Commissioner of Internal Revenue to pre-
scribe and determine in what district such
tax shall be assessed and collected, and to
what officer thereof the official notice requir-