Page:United States Statutes at Large Volume 32 Part 1.djvu/164

 98 FLFTY-SEVENTH CONGRESS. Sess. l. Ch. 500. 1902. subject, as to lien, charge, collection, and otherwise, to the provisions of section thirty of said Act of June thirteenth, eighteen hundred and ninety-eight, and amendments thereof, which are hereby continued in • force, as follows: _ mI;_<§sg;g;{)¤¥¤ <>¤ “Sec. 30. That the tax or duty aforesaid shall be due and payable in pe y` one year after the death of the testator and shall be a lien and charge upon the property of every person who may die as aforesaid for twenty years, or until the same s all, within that period, be fully paid to and N¤¤¤¤ by ¢¤¤¤¤¤>·¤» discharged by the United States; and every executor, administrator, or °t°` trustee havin in charge or trust any legacy or distributive share, as aforesaid, Shah 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 o such and distribution to the legatees, or any parties entitled to beneficial interest therein shall y to the collector or de uty collector of the district of which the diailceased person was a resident, or in which the property was located in case of nonresidents, the amount of the duty S°**°d¤l°¤» M- or tax assessed upon Such legacy or distributive 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 legacy or distributive share, to ther with the amount of duty which has accrued, or Shall accrue, thereon, verified by his oath or affirmation, 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 Commissioner of Internal Revenue, which Schedule, list, or statement shall contain the names of each and every person entitled to any benelicial interest therein, together with the clear value of such interest, the duplicate of which sc edule, list, or statement shall be by him immediately delivered, and the tax thereon · R¤¢<¢ir¤· 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 pa ing 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 by such collector or deputy collector, s all 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 Territorv, is, or may be. em wered to decide upon and settle the accounts of execu- M—~€¤=*¤¤~·¤¤-¢=<>··b>‘ tors and adiiiiinistrators. And in case such executor, administrator, collector on {allure of. em-um, tu-, 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, or statement of such egacies, property. or personal estate, under oath, as aforesaid, or shall neglect or refuse to deliver the schedule, list, or statement of such legacies, property, or personal estate, under oath, as aforesaid, or shall deliver to said collector or deputy collector a false schedule o1· statement of such le cies. property, or personal estate, or give the . names and relationsgilp of the persons entitled to beneficial interests therein untrnly, 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 as in other cases mi-vsnl pmceedinss of neglect or refusal, and shall assess the duty thereon: and the 1’€(V€!'. . . collector shall commence appropriate roceedings before any court of the United States. in the name of the llnited 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
 * ’¤Y¤¤¤*· trust, and every executor, administrator, or trustee, before payment