Page:United States Statutes at Large Volume 31.djvu/1001

 FIFTY-SIXTH CONGRESS. Sess. II. Ch. 806. 1901. 949 or any portion of the same, to be sold upon the judgment or decree of such court, and from the proceeds of such sale the amount of such tax or duty, together with all costs and expenses of every description to be allowed by such court, shall be iirst paid, and the balance, if any, deposited according to the order of such court, to be paid under its direction to such person or persons as shall establis title to the same. The deed or deeds, or any proper conveyance of such prop- gfg,{§° of iudgmem erty or personal estate, or any portion thereof, so sold under such ` judgment or decree, executed by the officer lawfully charged with carrying the same into effect, shall vest in the purchaser thereof all the title of the delinquent to the property or personal estate sold under and by virtue of such judgment or decree, and shall release every other portion of such (property or personal estate from the lien or charge thereon create by this Act. And every person or persons who shall have in his possession, charge, or custody any record, file, or paper containing, or supposed to contain, any information concerning such property or personal estate, as aforesaid, passing from any person w o may die, as aforesaid, shall exhibit the same at the request of the collector or deputy collector of the district, and to any law oflicer of the United States, in the performance of his duty under this Act, his deputy or agent, who may desire to examine the same. And m*:g*,j,§g; égiégfgigl if any such person, having in his ossession, char e, or custody any ’ ` such records, files, or papers, shall refuse or neglect to exhibit the same on request, as aforesaid, he shall forfeit and pay the sum of five hundred dollars: Provided, That in all le al controversies where such _%<{·{_§g<;·;d€ d_ fo _ deed or title shall be the subject of judiciad investigation, the recital in Or. B ’ M said deed shall be prima facie evidence of its truth, and that the requirements of the law had been com lied with by the officers of the ,_. Government: And provided furtlwr, That in case of willful neglect, 5j{}¤f¤1f¤f¤¤¤i:¤€¤- refusal, or false statement by such executor, administrator, or trustee, `i as aforesaid, he shall be liable to a penalty of not exceeding one thousand dollars, to be recovered with costs of suit. Any tax paid under —<1ed¤cri¤¤. the provisions of sections twenty-nine and thirty shall be deducted from the particular legacy or distributive share on account of which the same is charged.” ‘ Sec. 12. That from and after the passage of this Act the Secretary mAs¤;1¤ m €h¤fs>r§¤ of the Treasury, upon the recommendation of the Commissioner of X'° °"°m (me ' Internal Revenue, IS authorized to appoint a competent person, at an annual salary of three thousand dollars, whose special duty it shall be to conduct such investigations as may be necessary to secure the”eHicient enforcement of the tax imposed upon legacies and distributive shares of personal property by this Act, and the Commissioner of Internal Revenue may also from time to time assign one or more Special agents. special agents to aid in such investigations. Sec. 13. That section thirty-fiveof said Act is hereby amended so as to read as follows: r " Sec. 35. That for the purposes of this Act the words ‘ mixed Hour’ Qlgfgji, Qffg, shall be taken and construed to mean the food product resulting from —deii}mi<>f¤. ' the grinding or mixing together of wheat, or wheat Hour, as the principal constituent in quantity, with any other grain, or the product of any other grain, or other material, except such material, not exceeding five per centum in quantity, and not the product of any grain, as is commonly used for baking purposes: Provided, That when the ,{;g*;jg¤- mm h H product resulting from the grinding or mixing together of wheat or wheat umn notvtllie wheat Hour with any other grain, or the roduct of any other grain, pmwpal °°“S“"“‘“"" of which wheat or wheat Hour is not the principal constituent as specified in the foregping definition, is intended for sale, or is sold, or offered for sale as w eat Hour, such product shall be held to be mixed Hour within the meaning of this Act. "