Show continued from page THE EXCISE TAX LAW sec and be it further enacted that any person or p esona esons having in charge or trust as administrator administrators a executors or tr trustees of any I 1 dacies or distributive shares arusing arising from personal property of any kind whatsoever where the whole amount of s buch such personal proper property tv as aforesaid shall exceed the sum of oze oe 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 ot of any state or territory or any part of such property of or interest therein trans berred by deed grant bargain sale bale or gift made or intended to take effect in possession or enjoyment after the death of the grantor or bargainer to any person or persons or to any body or bodies politic or corporate in ili trust or 0 berwise shall be and hereby are made subject to a duty or tx to be paid to the united states as follows that is to say first where the person or persons en entitled titled to any beneficial interest in such property shall be the lineal issue or lineal ancestor brother or to the person who died pos seeded of uch fuch property as aforesaid at and after the rate cf seventy fige five cents for each and every hundred dollars of the clear value of such interest in buch euch property properly second where the person or p persons persona dersons entitled to any beneficial interest in li such property shall be a descendant of a brother or sister of the person who died possessed as aforesaid at and after the rate of one dollar and fifty ceas cens for each and eve y 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 a brother or sister of the father or mother nr or a descendant of a brother or sister of the father or mother of the person who died possessed as aforesaid afore sad d 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 ba brother or sister of the grandfather or grandmother or a descendant of the brother or sister of the grandfather or grandmother of the person vii who 0 died possessed as aforesaid at and after the rate offous of four dollars for each and every hundred collors of the clear value of such interest fifth where the person or persons persona entitled to any beneficial itter st in such property shall be in any other degree of collateral consanguinity than is hereinbefore stated or shall be a stranger in blood to the person who died possessed as aforesaid or shall be a body politic politic or cor corporate prate at and after the rate 0 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 br bv the laws of any keate state or territory to husband or wife of the person who died possessed as aforesaid shall be exempt from tax or duty sec ard and be it further enacted that the tax or duty aforesaid shall be a lien and charge upon the pi p of every person who may die as aforesaid afore sai 1 until the same shall be fully paid to and d set sel sc arged by the united states and ever executor executory administrator or other person who may take the burden or trust of administration upon such property Y shall after taking such burden or trust and before paying and dist distributing I buting any arty portion thereof to the legatees lega tees or any parties entitled to beneficial interest therein pay to the collector or deputy collector of the district the amount of the duty or tax as aforesaid shall also make and render to the assessor at the district a schedule list statement of the am of such property together with the amount of duty which accrued or should accrue thereon verified his oath or affirmation to be and certified cert fied thereon by some magistrate officer having lawful power to administer su oaths in such form and ana manner as maybe may be prescribed bythe by the commissioner of internal revenue which schedule list or statement shail phill contain the names of each and every person entitled to any beneficial interest therein together with the clear value of such interest which schedule list or statement shall be by him delivered to such collector and upon such pa ment and delivery of 0 such schedule list or statement baid said 0 4 o lector or deputy collector shall grant to such person dying p ying such duty rr or r r tax a receipt or receipts for the same in duplicate which shall be prepared as is hereinafter provided such or receipts duly signed and del dei deliverer iverel by collector or deputy collector shall he be sufficient evidence to entitle the person who paid such duty or tax as having taken the burden or trust of administering such prop arty or personal estate to be allowed for such payment by the person or persons persona entitled to the beneficial interest in respect to which such tax tr duty was paid and such person administering such property or personal estate shall be credited and anti allowed such payment by every tribunal which by the laws of any state or territory is or may be empowered to decide upon and bettie settle the accounts of 0 executors and administrator administrators and aud in case such person chor hag har taken the burden or trust of admin adain isterling upon any such property properly or personal per ronal estate shall refuse or neglect to pay tile the aforesaid duty or tax to the coi col collector lector or deputy co lector as aforesaid within the time hereinbefore in provided or shall nim nil neglect leot le or refuse to deliver to aid collector or deputy collector the schedule list or statement of such lega cies cles proper y or personal estate under oath as aforesaid or shall deliver to said collector or deputy collector a false schedule or statement of such legacies property or personal estate or give the names and ani relationship of the pers gersna ns en ditled to berie beneficial ficiA interests th therein brein untruly or shall not truly 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 bae laie hae been granted or allowed under existing laws the proper officer of the united S ates atea shall commence such proceedings in law or equity before any court of the united states slates as may ba be proper and necessary to enforce and arid realize the lien or charge upon such property or personal estate or any part thereof for which euch such tax or duty has not been truly and justly paid under such proceedings ce the rate of duty or tax enforced shall be the highest rate imposed or assessed hy by this act and shall be in the name of the united states against uch such person or persona persons as may have tb the e actu actual at or constructive custody I 1 or ros possession session of such property or personal r B al es estate tate or any part t thereof h ereon and shall bhail 9 V all ail subject such property or personal estates estate or any portion or of the same to be sold upon the judgment or decree of such court and from the proceeds of such sale the amount of f such tax tak or duty together with all costs ard and expenses of every description to be allowed by such court shall be first paid and the balance if any deposited ace according arding to the order of 0 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 of personal estate or any portion thereof sa so sold gold under suc buc such buch cju judgment or decree executed by the officer la lawfully fil lly ily charged with carry carrying ing the same into effect shall vest in the purchaser thereof all the title of the delinquent to the property or personal estate sold andr and by vir ue of such judgment or decree ang shall release every other portion of such property or per personal onal estate from the lien or charge thereon created bk by th a act and every person or persons w who 0 shall have in his big possession charge or custody any record file or paper containing or supposed to contain any inor maion concerning such property or personal estate as aforesaid passing from ady any person who may die as abor aforesaid baid said shall exhibit the same at the request of the collector of the revenue his big deputy or or agent and to any law officer of the united states in the performance of lis duty under this act hil hii deputy or agent who may maj desire to examine the same arid and if it any such person having in bis his n charge or custody 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 hundred dollars and in case of any delinquency in making the schedule list or statement or in the payment of the duty or tax accruing or which should accrue thereon the assessment and collection shall be made as provided for in tg the general I 1 r ro visions revisions or this act provided in all legal where such deed or title shall be the subject of judicial investigation the recital in said deed shall be presumed to be true and that the requirements of the law had been complied witti by the officers of the government sec see and be it further enacted that wh never by this act any alicene li cene duty or tax of any description has been imposed oa on any corporate body or property bany incorporated company it shall be lawtum forthe for the commissioner of I 1 internal revenue to pre prescribe and determine in what district a ch tax shall be asse sed and collected and to what officer thereof the official notices required in that behalf shall be given and of whom payment of such I 1 ax shall be demanded debande 4 sec and be it further enacted that all artic es upon which duties are imposed by the provisions of 0 this act which shall be found in the possession of any person or persons for the be purpose of being sold by such person or persons in fraud thereof and with the design to avoid payment of said dutie dutle may be seized by any collector or deputy collector who shall have reason to believe that the same are posses possessed sei for the purpose e aforesaid and the same shall be forfeited to the uni ed states and the proceedings to enforce said forfeiture shall be in the nature of a proceeding in rem remo in the circuit or district court of the united states for or the district where such seizure is made mades or in any other I 1 court of competent jurisdiction and any person who shall have in hla hia possession any such articles for the purpose of selling the th same with the design of avoiding payment of the duties imposed thereon by this act shall he liable to a penalty of one hundred dolls doll ro rs to be recovered as hereinbefore provided provi deJ I 1 |