Page:United States Statutes at Large Volume 12.djvu/515

 THIRTY-SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 4.85 Duty. Dolls. cts. at the retail price or value the sum of twenty-five cents, one cent... ... ... . ... ... . .. .. 1 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of twenty- five cents, and shall not exceed the retail price or value of fifty cents, two cents. . .. . . . . 2 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of fifty cents, and shall not exceed the retail price or value of seventy-five cents, three cents. . . ... .  3 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of seventy- five cents, and shall not exceed the retail price or value of one dollar, four cents. . . 4 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of one dollar, for each and every fifty cents or fractional part thereof over and above the one dollar, as before mentioned, an additional two cents. . . .. . .. . . . .. . . .. 2 Playing cards.- For and upon every pack of whatever number, Playing °*”l•· when the price per pack does not exceed eighteen cents, one cent. . . .. 1 Over eighteen cents and not exceeding twenty-five cents per pack, two cents. .. . .  2 Over twenty-five and not exceeding thirty cents per pack, three cents. ... 3 Over thirty and not exceeding thirty-six cents per pack, four cents 4. Over thirty-six cents per pack, five cents. 5 LEGACIES AND DISTRIBUTIVE SHARES OF PERSONAL d_T;1gie)¤ii¤§a¤d PROPERTY. S,;;m,`:,};;,_ SEO. 111. And be it further enacted, That any person or persons hav- “°“l P'°I’°"Y‘ ing in charge or trust, as administrators, executors, or trustees of any legacies or distributive shares arising from personal property, of any kind whatsoever, where the whole amount of such personal property, as afore said, 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, bargain, sale, 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 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 dollars of the clear value of such interest in such property. Second. Where the person or persons entitled to any beneficial interest in 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 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 a brother or sister of the father or mother, or a descendant of a brother or sister of the father or mother of the person who