Page:United States Statutes at Large Volume 31.djvu/1000

 948 FIFTY—SIXTH CONGRESS. Sess. II. Ch. 806. 1901. Sec. 11. That section thirty of said Act is hereby amended so as to read as follows: V &?g>,§,: Nw: WMM "Sec. 30. That the tax or duty aforesaid shall be due and payable p%i>l.30,p.465. in one year after the death of the testator and shall be a hen and charge upon the property of every erson who may die as aforesaid for twenty years, or until the same slhall, within that period, be fully paid to and discharged by the United States;. and every executor, administrator, or trustee having in charge or trust any legacy or dis- ` tributive share, as aforesaid, shall give notice thereof, in writing, to the collector or deputy collector of the district where the deceased grantor or bargainer last resided within thirty days after he shall have taken charge·of such trust, and every executor, administrator, 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, or in which the property was located in case of nonresidents, the amount of the duty or tax assessed u on such legac or distribu- S¤*·<=>¤¤1¤·¤w- five share, and shall also make and render to the said, collector or deputy collector a schedule, list, or statement, in duplicate, of the amount of such legac or distributive share, together with the amount of- duty which has accrued, or shall accrue, thereon, verified by his oath or affirmation, to be administered and certified thereon b some magistrate or officer having lawful power to administer such oaths, in such form and manner as may be prescribed by the Commissioner 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 delivery of such schedule, list, or statement said collector or deputy collector shall grant to such person paying Receipt. such dutyor tax a receipt or receipts for the same in duplicate, which shall be pre ared as hereinafter provided. Such receipt or receipts, duly signed) and delivered 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 an State or Territory, is, or may be, empowered to decide upon and settlle the accounts of executors and administra- N°¤P¤Y¤¤¤¤t¤f ¤¤¤· tors. And in case such executor, administrator, or trustee shall refuse ` or neglect to pay the aforesaid duty or tax to the collector or deputy collector, as aforesaid, within the -time hereinbefore provided, or shall neglect or refuse to deliver to said, collector or deputy collector the duplicate of the schedule, list, onstatement of such legacies, property, or ersonal estate, under oath, as aforesaid, or shall neglect or refuse to deliver the schedule, list, or statement of such le acies, property, or personal estate, under oath, as aforesaid, or shag deliver to said collector or deputy collector a false schedule or statement of such legacies, property, or personal estate, or give the names and relationship of the persons entitled to beneficial interests therein untruly, or shall not truly and correctly set forth and state therein the clear value of such, beneficial interest, or where no administration upon such property or personal estate shall have been granted or allowed under _ existing laws, the collector or deputy collector shall make out such lists and valuation asin other cases of neglect or refusal, and shall §},$,§,'§,§"°°¤°*i“¤°”° assess the duty thereon; and the collector shall commence appropriate roceedings beforeany court of the United States, in the name of the l)Inited States, against such person or persons as may have the actual or constructive custody or possession of such property or personal estate, or any part thereof, and shall subject such property or personal estate,