Page:United States Statutes at Large Volume 18 Part 1.djvu/752

 680 Trrr.1: xxxv.—INTERNAL REVENUE.—Ch. 10—11. than is hereinbefore stated, or shall be a stranger in blood to the person who died possessed, as aforesaid, or shall be a odydpolitic or corporate, at the rate of six dollars for each and every hundre dollars of the clear value of such interest: ]’r0v¢'ded, That all legacies or property passing by will, or b · the laws of any State or Territory, to husband or wife of the person who died possessed, as aforesaid, shall be exempt from tax or duty: AmZprm:idecl_fi12·t/ter, That any legacy or share of personaliproperty assing, as aforesaid, to a minor chi d of the person who die possessed, as aforemid, shall be exempt from taxation under this section, unless such legacy or share exceeds the sum of one thousand dollars, in which case the excess only above that sum shall be liable to such taxation. _Tux on suvces- Sec. 3439. There shall be levied and paid to the United States in “*°“”· __ respect of every succession which is now subject to tax under the provis- 30.1 une, 1864, c. ions of acts in force, prior to the iirst day of October, eighteen hundred 33,2:8 lggé V· 1% and seventy, according to the value thereof, the following duties, that is ‘ * ‘ to sa : 25g,,`;fi;¥§i?;?’;§; Where the successor shall be the lineal issue or lineal ancestor of the pp. 261, 269. predecessor, a. duty at the rate of one dollar per centumu n such value. 24 DW-, 1872, c- Where the successor shall be a brother or sister, or a dgscendant of a 13·°‘2·V‘17·P‘402‘ brother or sister of the predecessor, a duty at the rate of two dollars per centum upon such value. Where the successor 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 prpdecessor, a duty at the rate of four dollars per centum upon such va ue. Where the successor shall be a brother or sister of the randfather or grandmother, or a descendant of the brother or sister of the grandfather or grandmother of the predecessor, a duty at the rate of five dollars per eentum upon such value. Where the successor shall be in any other degree of collateral consangumity to the predecessor than is hereinbefore described, or shall be a stranger in blood to him, a duty at the rate of six dollars per centiim upon such value. Amman; and Sec. 34-10. The Commissioner of lnternal Revenue is required to make collection otlegacy the inquiries, determinations, and assessments, provided by acts in force, gl'! °“°°"”l°¤ prior to the first day of October, eighteen hundred and seventy, of all LE;. taxes upon legacies and successions liable to be assessed or accruin 24Dw-. 1872,¤- thereon under the provisions of such acts; and he shall certify such 13* “· 2*17* l’·4°2· assessments, when made, to the proper collectors, respectively, who shall proceed to collect and account for taxes so certified in the same manner as is provided for the collection of the same by such acts. CHAPTER ELEVEN. PRDVISIONS COKION T0 SEVERAL OBJECTS 0F TAXATION. Sec. 1 Sec. 3441. Drawback on articles in Schedule3448. Internabrevenue laws, when co-ex- A. tensive with jurisdiction of United 3442. Certificates of drawback receivable States. for taxes. 3449. Removing any liquors or wines 3443. Fraudulent claims of drawback. under other than trade names; 3444. Collector’s monthly account of ar- » penalty. ticles in bonded warehouses, and 3450. Removingor conccalingarticles with articles exported. intent to defraud United States of 3445. Changes of stamps, instruments for tax; forfeiture and penalty. attaching and canceling. ‘ 3451. Fraudulently executing documents 3446. Power to alter form an device of required by intemal·revenue law; spirit, tobacco, and cigar stamps. penalty. 3447. W_here mode otamensing or collect- 3452. Having property in possession with mg any tax is not provided tor, intent to sell in fraud of law, or ¤`¢8¤la.trons. to evade taxes; penalty.