Page:United States Statutes at Large Volume 14.djvu/171

 THIR'1‘Y—NINTH CONGRESS. Sess. I. Ch. 184. 1866. 141 a full and true account of said succession for the tax whereon ho shall bc accountable, and of the value of the real estate involved, and of the deductions claimed by him, together with the names of the successor and predecessor and their relation to each other, and all such other particulars as shall be necessary or proper for enabling the assessor or assistant assessor fully aud correctly to ascertain the taxes due; and the assessor or assistant assessor, if satisfied with such account and esti- Assessor. mate as originally delivered, or with any amendments that may be made Lzfzmfixguug therein upon his requisition, may assess the succession tax on the footing sw. of such account and estimate; but it shall be lawful for the assessor or _ If_¤° ¤*;3_°';¤t assistant assessor, if dissatisfied with such account, or iF no account and ;Sg:?:Q,iSsm; estimate shall be delivered to him, to assess the tax on the best informa- Sed, tu how astion he can obtain, subject to appeal as hereinafter provided; and if the *°’Z;‘:;mL tax so assessed shall exceed the tax assessable according to the return made to the assessor or assistant assessor, and with which he shall have been dissatisfied, or if no account aud estimate has been delivered, and if no appeal shall be taken against such assessment, then it shall be in the discretion of the assessor, having regard to the merits of each casc, to assess the whole or any part of the expenses incident to the taking of E¤P°¤S°~•· such assessment, in addition to such tax; and if there shall be au appeal against such last-mentioned assessment, then the payment of such expenses shall be in the discretion of the commissioner of internal revcnuc. That section one hundred and forty-eight be amended by striking out Section 14s. all after the enacting clause and inserting in lieu thereof the following: _P¤¤¤\ty fvr That if any person required to give any such notice or deliver such ac- Yggmngzgygxg count, as aforesaid, shall wilful1y neglect to do so within the time required gialivcr account; by law, he shall be liable to pay the United States a sum equal to ten per ccntum upon the amount of tax payable by him; and if any person lia- andtopaytax. ble to pay any mx in respect of his succession shall, after such tax shall have been finally ascertained, wilfully neglect to do so within ten days after being notified, he shall also be liable to pay to the United States a sum equal to ten per centum upon the amount of tax so unpaid, at the same time and in the same manner as the tax to be collected. That section one hundred and fifty be, and the same is hereby, rc- Repcalofsecpcalcd. tion 150. Than section one hundred and fifty-two be amended by striking out all Section 162. after the enacting clause and inserting in lieu thereof the following: Noinstrpmenc, That it shall not be lawful to record any instrument, document, or paper €fé;a;‘;q‘;;,’°gQ: required by luw to be stamped, unless a stamp or stamps of the proper recordeg miles; amount shall have been afiixed, and cancelled in the manner required by Sump8d- law ; and the record of any such instrument, upon which the proper Record void. stump or stamps afbresaid shall not have been aiiixcd aud cancelled as afbresaid, shall be utterly void, and shall not be used in evidence. That section one hundred and fifty-four be amended by striking out all $¢<>fi<>¤ 154- uficr the enacting clause and inserting in lieu thereof the following: Om<`g;*HP¤**`¤· That all official instruments, documents, and papers issued by the officers {,‘f3:§},e:g $$2;,2 0f the United States government, or by the officers of any State, county, United Smes, town, or other municipal corporation, shall be, and hereby arc, exempt gag; gggnt fiom taxation: Provided, That it is the intent hereby to exempt fiom mi,-nf gw, tg 1,8 liability in taxation such State, county, town, or other municipal corpora- *°=><¤mPt "*°¤¤ tion, in the exercise only of functions strictly belonging to them in their mx' ordinary governmental and municipal capacity. That section one hundred and fifty-five be amended by striking out all s°°*?°¤ 155- after tha enacting clause and inserting in lieu thereof the following: That if f P*‘?““]‘Y f°' any person shall forge or counterfeit, or cause or procure to be forged or tgigggnoragoum counterfcited, any stamp, die, plate, or other instrument, or any part of 5mm?, jim gw any stamp, die, plate, or other instrument, which shall have be [cu] provided, or may hereafter be provided, made, or used in pursuance of this