Page:United States Statutes at Large Volume 31.djvu/999

 F IFTY—SIXTH CONGRESS. Sess. II. Ch. 806. 1901. 947 grantor or bargainer, to any person or persons, or to any body or bodies, olitic or corporate, in trust or otherwise, shall be, and hereby are, made subject to a duty or tax, to be paid to the United States, as follows—that is to say: Where the whole amount of said personal property shall exceed in value ten thousand and shall not exceed in value the sum of twenty-five thousand dollars the tax shall be: "First. Where the person or persons entitled to any beneficial b,'£§,§€Q¤€&“°**1 “*¤°· interest in such property shall be the lineal issue or lineal ancestor,` brother, or sister to the person who died possessed of such property, as aforesaid, at the rate of seventy-five cents for each and every hundred dollars of the clear value of such interest in such property. "Second. Where the person or persons entitled to any beneficial §dgjg¤¤d¤¤¤dfbm¤h- interest in such ro erty shall be the descendant of a brother or sister' of the person who died possessed, as aforesaid, at the rate of one dollar and fifty cents for each and every hundred dollars of the clear value of such interest. "Third. Where the person or persons entitled to any beneficial _““°l°- interest in such property shall be the brother or sister of the father o1· 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 ;§§f§§f}{,,§{ Sister °f interest in such property shall be the brother or sister of the grandfather or 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 ,&gf)*;f§jl§€g*€€d¤f is interest in such property shall be in any other degree of collateral p' consanguinity 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 corporate, at the rate of five dollars for each and every hundred dollars of the clear value of such interest: Provided, That all __f,Q§‘,Q;*;§’,,0n_ legacies or property passing by will, or by the laws of any State or Territory, to husband or wife of the person died possessed, as aforesaid, shall be exempt from tax or duty. · ‘ . " Where the amount or value of said roperty shall exceed the sum Persdgdl www ¤<>¢ of twenty-five thousand dollars, but shall not exceed the sum or value $$2 €° mg $10°’°°°' of 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 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 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 or value of said property shall exceed the sum of one million dollars, such rates of duty shall be multiplied by three: Provided, That nothing in this section shall be construed to apply to _€i;’ggS°£,m bequests or legacies for uses of a religious, literary, charitable, or I P ` _ educational character, or for the encouragement of art, or to legacies or bequests to societies for the prevention of cruelty to children, a including all bequests or legacies of such character on which the tax imposed had not been paid or collected on the first day of March, nineteen hundred and one. And provided further, That the provi- ifhdretedmwr died sions of this Act and of the Act hereby amended shall not be held to b°`°r° J`m13’]89S` apply to any estate where the testator or intestate died before June t irteenth, eighteen hundred and ninety-eight."