Page:United States Statutes at Large Volume 14.djvu/170

 140 THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. auditing ce. accounts of any puymsster or disbursing officer, or any officer withholliug °°“’;*$ °*g’¤F; his salary from moneys received by him, or when settling or adjusting the that taxes have in this section have been deducted and paid over to the commissioner of £;$“P§?g‘;‘f::g iriternal revenue, or other officer authorized to receive the same: Pm. Payments of vzdecl, That payments of prize money shall be regarded as income fiom me money to salaries, and the tax thereon shall be adjusted and collected in like mamhe deemed ih- ner: Provided further, That this section shall not apply to payments $f;';°é;;“:10i“l“' made to mechanics or laborers employed upon public works. i gsymexx to is- That section one hundred ami twenty-four be amended by adding there- §°;*3i0n°i24 to the following additional proviso: Provzded further, That any legacy or Le$,cy_&cft° share of personal property passing as aforesaid to a mmor child of the Dabc exempt v der this section, unless such legacy or share shall exceed the sum of one §~(g:)g,»_,;;;;;v¤; thossagid dolllirs, 1;} which case the excess only above that sum shall be · · mm e 0 suc axa mn. °ngz;:£§ El;;?!' That section one hundred and twenty-five be amended by inserting when mx on after the words " that the tax or duty aforesaid," the following: " shall be ¥¥·¥3°‘°"‘ "°‘ ‘“ Z$2.§`§‘Sa£‘Z?`SFoK§1i§°Z$G£`§£ZrZQFQSQSEL}? ZZ2Z$Eg3S§t&%d€Z"5?Q possession or enjoyment thereof, or to the beneicial interest in the profits sc3·uin§ gierefrom, ahld the sa.me"; and by inserting after the words nite tates, in the first sentence of said section the words: "And Eigecumi-s,&c. every administrator, executor, or trustee, having in charge or trust any l:S£;:rg°3z‘;° *0 legacy or distributive share, as aforesaid, shall give notice thereof in writ- ’mg to the assessor or assistant assessor of the district where the deceased grantor or bsrgainer last resided, within thirty days after he shall have taklen chargehoq such (trust;" and by inserting after the words " shall ms. e out suc ists an vs uation as in other cases of ne lect or refusal ¤eP:3r31tg*“;¤r and shall assess the duty thereon," the words: "And‘ case of wilful g ¢ neglect, refusal, or false statement by such executor, administrator, or trustee, as aforesaid, he shall be liable to a penalty of not exceeding one thoudugrzagtfgox ales sand_d.0llars, to be recovered with costs of suit."Any tax paid under the mum legucgn provisions of sections one hundred and twenty-four and one hundred and twenty-five shall be deducted from the particular legacy or distributive share on account of which the same is charged. Section 137- That section one hundred and thirty-seven be amended by inserting after the words “ imposed by this act," the words: " shall be assessed in the collection district where the estate is situate, and." Section BQ. That section one hundred and thirty-eight be amended by adding iuPt<:_:¤:t:¤ig;1c¤\;;¤g thereto the words: "And every such person having in charge or trust any dis mon of Y disposition of real estate or interest therein, subject to tax under this act, goulwgsmte sub- shall give notice thereof in writing to the assessor or assistant assessor of ·l§Ef;f’;:S*;;gr the district where the estate is situate, within thirty days from the time Shen he sh€l haye taken charge of ixch trust, and prior to any distriu ion 0 sm rea estate, together wit a. description and value thereof} w5*£ls£;y ;2;¤ and the names of the persons interested therein; and for wilful neglect or sm. 8 h refusal so to do, shall be liable to a penalty of not exceeding five hundred dollars, to be recovered with costs of suit." Section 145. th That (section orie hundred and forty-five be amended by inserting after e wor ‘ ears tie wor : “s become dueyaud payable], ds from the time when such tax hall have Section 147. That section one hundred and fo}-ty-seven be amended by strikino- out wPs;so¤:ahel;le all after the enacting clause, and inserting in lieu thereof the fbllovhingz mugegion to °' Thst any person liable to pay a tax in respect to any succession shall give give nnticem notice to- the assessor or assistant assessor of his liability to such tax
 * §.;S},,.0%; ° accounts of any such officer, to require evidence that the taxes mentioned
 * x;;nc;v;h¤;1i 6;:6- persori who flied possessed as aforesaid shall be exempt from taxation un-
 * §;¤:;»¤f¤l;dm_ withm thirty days froth the time when he shall become entitled in poscount in thirty session to such succession or to the receipt of the income and proiits theredsys. of; and shall at the same time deliver to the assessor or assistant assessor