Page:Federal Reporter, 1st Series, Volume 8.djvu/397

 UNITED STATES V. BBIOE. 383 �erty, as aforesaid, shall exceed the sum of $1,000 in actual value, passing, after the passage of this act, from any person possessed of such property, either by will or by the intestate laws of any state or territory, or, any Per- sonal property or interest therein, transferred by deed, grant, bargain, salei, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor or bargainor, to any person or persons, or to any body or bodies politic or 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 beneficiai interest in such property shall be the lineal issue or lineal ancestor, brotlier or sister to the person who died possessed of such property, as aforesaid, at the rate of one dollar for each and every $100 of the clear value of such interest in such property. * * * �" Sec. 125. That the tax or duty aforesaid shall be a lien and charge upon the property of every person who may die as aforesaid, for 20 years, or until the same shall, within that period, be fully paid to, and (iischai"ged by, the United States; and every executor, admiaistrator, or trustee, before payaient and dis- tribution to the legatees, or any parties entitled to beneficiai interest therein, shall pay to the collector or deputy collector of the district of which the de- ceased person was a resident, the amount of the duty or tax assessed upon such legacy or distributive share. * * * �"Sec. 173. That the following acts Of congress are hereby repealed, to-wit: The act of July 1, 1862, entitled 'An acb to provide internai revenue to sup- port the government and to pay interest on the public debt.' * * * pro- vided, that all the provisions of said acts shall be iu force for levying and col- lecting all taxes, duties, and licenses properly assessed or liable to be assessed, or accruing under the provisions of former acts, or drawbacks, the right to ■which has already accrued, or which may hereafter accrue, under said acts, and for maintaining and continuing liens, fines, penalties, and forfeitures incurred under and by virtue thereof." �Section 125 of the act of June 30, 1864, was amended by theninth section of the act of July 13, 1866, (14 St. 140,) as follows : �" That section 125 be amended by inserting after the words ' that the tax or duty aforesaid' the following: Shall be due and payable wheneverthe party interested in such legacy, or distributive share, or property, or interest afore- said, shall become entitled to the possession or enjoyment thereof, or to the beneficiai interest in the profits accruing therefrom." * * * �The act of July 14, 1870, (16 St. 256,) provided: �" Sec. 3. That on and after the flrst day of October, 1870, the taxes imposed by the internai revenue laws, now in force, herein specifled, be, and the same are, hereby repealed, namely: On articles in Schedule A; the special tax on beats, barges, and flats ; on legacies and successions; on passports, and on gross receipts. �"Sec. 17. * * That all the provisions of said acts shall continue in full force for levying and collecting all taxes properly assessed or liable to be ��� �