Page:United States Statutes at Large Volume 18 Part 1.djvu/751

 Trru: ¤xv.-isrsniun REVENUE.-cu. 9-10. 679 Where such pmket, box, bottle, pot, phial, or other inclosure, 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. FUCtlOD-mlb0h0S, or lucifer-matches, or other articles made in part of wood, and used for like purposes, in parcels or packages containing one hundred matches or less, for each parcel or package, one cent. li hen in parcels or packages containing more than one hundred and nottsmore than two hundred matches. for each parcel or package, two cen. And ftor every additional one hundred matches or fractional part thereof, one cen For wax—tapers, double the rates herein imposed upon friction or lucifer-matches, on c1gar·hghts, made in part of wood, wax, glass, aper, or other materials, in parcels or packages containing twenty-fivellights or less in each parcel or package, one cent. \Vhen in parcels or packages containing more than twenty-tive and not more than fifty lights, two cents. For every additional twentyfdve lights or fractional part of that number, one cent additional. PLAYING-CARDS. Pl3,yipg·cm•dg_ For and upon every pack not exceeding fifty-two cards in number, irrespective of price or value. five cents. C H A P T E R T E N. LEGAGIBS AND SUCCESSIONS. see. sec. 3438. Tax on legacies, &c. l 3440. Assessment and collection of legacy 3439. Tax on successions. and succession taxes. SBC. 3438. There shall be paid to the United States, in respect of every Tax on legacies, legacy or distributive share arising from personal property, and of any arc. personal property or interest therein, whic is now subject to tax or duty 30 _;,,,,,,, 186.,, c_ under the provisions of acts in force prior to the first day of October, 173, s. 124, v. 13, p. eighteen hundred and seventy, a duty or tax as follows, that is to say; 285. irst. Vlfhere the person or persons entitled to any beneficial interest ,813 g“g,y*v18&6· °‘ in such property shall be the ineal issue or lineal ancestor, brother or Hof’’p` sister, to the person who died possessed of such ro ity as aforesaid, at 14 July, 1870, c. the rate of one dollar for each and every liundleclx dollars of the clear 255 S§· 3» 27· V- 16· value of such interest in such property. Ppé,2i°£;c26g,,72 c Second. Where the person or persons entitled to any beneficial interest 13,,, 2’v_'{·;,p_4b2Q in such roperty shall be descendant of a brother or sister of the person who died possessed, as aforesaid, at the rate of two dollars for each and every hundred dollars of the clear value of such interest. '1`hird. Where the rson or rsons entitled to any beneficial interest in such property shallmbe a brother or sister of the father or mother, or a descendant of a brother or sister of the father or mothe1·, of the person who died possessed, as aforesaid, at the rate of four 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 be a brother or sister of the grandfather or grandmother, or a descendant of the brother or sister of the grandfat er or grandmother. of the person who died possessed, as aforesaid, at the rate of five dollars for each and every hundred dollars of the clear value of such interest. Fifth. Where the rson or persons entitled to any beneficial interest in such property shaflebe in any other degree of collateral consanguinity sr—03——48