Page:United States Statutes at Large Volume 30.djvu/504

 FIFTY-FIFTH CONGRESS. Sess. II. Ch. 448. 1898. 465 Third. Where the person or persons entitled to any beneficial inter- ~¤¤¤1¤.¤¢•=- est in such property shall be the 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 died possessed as aforesaid, at the rate of three dollars for each and every hundred dollars of the clear value of such interest. Fourth. Where the person or persons entitled to any beneficial inter- —l> *3; l;,j¤ M-» ¤f est in such property shall be the brother~or sister of the grandfather or gm` ° °r’°°°' grandmother, or a descendant of the brother or sister of the grandfather or grandmother, 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. . Fifth. Where the person or persons entitled to any beneficial interest —gu»•¤ degrees or zoin such property shall be in any other degree of collateral consanguinity l“°““"“" than is hereinbefore stated, or shall be a stranger in blood to the person who died possessed, as aforesaid, or shall be a body politic or corpo· i rate, at the rate of five dollars for each and every hundred dollars of the clear value of such interest: Provided, That all legacies or property Prvvivvpassing by will, or by the laws of any State or Territory, to husband E"”“'°i°”“’ or wife of the person died possessed, as aforesaid, shall be exempt from tax or duty. . Where the amount or value of said property shall exceed the sum of Personal estate not twenty five thousand dollars, but shall not exceed the sum or value of °X°°°‘h"“ *1°°·°°°‘ one hundred thousand dollars, the rates of duty or tax above set forth shall be multiplied by one and one-half; and where the amount or value —$5¤0.¤00- of said property shall exceed the sum of one hundred thousand dollars, but shall not exceed the sum of five hundred thousand dollars, such rates of duty shall be multiplied by two; and where the amount or —-$1,000,000- value of said property shall exceed the sum of five hundred thousand dollars, but shall not exceed the sum of one million dollars, such rates of duty shall be multiplied by two and one-half; and where the amount —<>=¤¤¤¤i¤2$1»°0¤.00¤- or value of said property shall exceed the sum of one million dollars, such rates of duty shall be multiplied by three. Sec. 30. That the tax or duty aforesaid shall be a lien and charge w¤u»i»¤¤1i¤¤.¤e¤. upon the property of every person who may die as aforesaid for twenty years, or until the same shall, within that period, be fully paid to and discharged by the United States; and every executor, administrator, -—1>·r¤¤¤¤*· ¤f- or trustee, before payment and distribution to the legatees, or any parties entitled to beneficial interest therein, shall pay to the collector or deputy» collector of the district of which the deceased person was a resident the amount of the duty or tax assessed upon such legacy or distributive share, and shall also make and render to the said collector $•=¤¤¤¤1¤=··=¢¤· or deputy collector a schedule, list, or statement, in duplicate, of the _ amount of such legacy or distributive share, together with the amount of duty which has accrued, or shall accrue, thereon, verified by his oath or atlirmation, to be administered and certified thereon by some magistrate or officer having lawful power to administer such oaths, in such form and manner as may be prescribed by the Com`missioner of Internal Revenue, which schedule, list, or statement shall contain the names of each and every person entitled to any beneficial interest therein, together with the clear value of such interest, the duplicate of which schedule, list, or statement shall be by him immediately delivered, and the tax thereon paid to such collector; and upon such payment and m£°,f°*P‘ *°' PW delivery of such schedule, list, or statement said collector or deputy collector shall grant to such person paying such duty or tax a receipt or receipts for the same in duplicate, which shall be prepared as hereinafter provided. Such receipt or receipts, duly signed and delivered -*'¤¤"¤¤ 05 by such collector or deputy collector, shall be sufficient evidence to entitle such executor, administrator, or trustee to be credited and allowed such payment by every tribunal which, by the laws of any State or Territory, is, or may be, empowered to decide upon and settle the accounts of executors and administrators. And in case such executor, administrator, or trustee shall refuse or neglect to pay the aforesaid duty or mgim to my en. tax to the collector or deputy collector, as aforesaid, within the time °‘°‘ · vo:. xxx-30