Page:United States Statutes at Large Volume 39 Part 1.djvu/1022

 1002 SIXTY·FOURTH CONGRESS. Sess. II. Ch. 159. 1917. collection, and refund of intern_al-revenue taxes notheretofore specifically repealed and not inconsistent with the provisions of this title are hereby extended and made applicable to all the provisions of this 4m,p.7so. title and to the tax herein imposed, and all provisions of Title I_ of such Act of Sedptember eighth, nineteen hundred and sixteen, relating to returns an payment of the tax therein imposed, including penalties, are hereb made a plicable to the tax required by this tit e. Reznhrms to be Sec. 207. That the (gommissioner of Internal Revenue, with the m°°°‘ approval of the Secretary of the Treasury, shall make all necessary regulations for carrying out the proyisions of this title, and may require any corporation or partnership subject to the provisions of this title to fumish him with such facts, data, and information as in his judgment are necessary to collect the tax provided for in this tit e. anew. Trrm III.——Es·rA·rn Tax. L”,f,°*;°,,*§°y;mm_ Sec. 300. That section two hundred and one, Title II, of the Act od. ’ entitled "An Act to increase the revenue, and for other pu.rposes," zzgproved _September eighth, nineteen hundred and sixteen, be, and e same is hereby, amended to read as foHows: _ m0¤§¤mfm cfvrvrg "Sec. 201. That a tax (hereinafter in this title referred to as the mémum, W tax), egual to the following dpercentages of the value of the net estate, to be etermined as provided in section two hundred and three, is hereby imposed upon the transfer of the net estate of every decedent dyzzilg paéisage of this Act, whether a resident or nonresident . 0 e m ta sz R‘“'· :Qne and oigeglgglgoyaer centum of the amount of such net estate no m excess e, ; " Three per centum of the amount by which such net estate exceeds $50,000 and does not exceed $150,000; " Four and one—half per centum of the amount by which such net estate exceeds $150,000 and does not exceed $250,000; per gerétum oftthe amogi;tJ>(y0y)rhich such net estate exceeds , an ees no ex 5 · £‘Seven anid <éne—(ha)l)fO per gegtum bf the amount by which such net es a e_ excee s 45, an oes not exceed $1,000,000; S1" Nine per céugum of the amount by which such net estate exceeds ,000,000 an ces not exceed $2,000,000; · Ten and one-half per centum of the amount by which such net estate exceeds $2,000,000 and does not exceed $3 000,000; 9 Z. Tgelyg 0%%'0g8bl'ltllg1dOf the tamount gy which such net estate xee s , , an ees no ex 000,000· "Th1rteen and one-half per centum of the amount by which such net estate exceeds $4,000,000 and does not exceed $5,000,000; and Fgtegi 0p)e)r0g)ntum of the amount by which such net estate excee s, , ." 1m_i£¥mg.mim at Sec. 301. That the tax on the transfer of the net estate of decedents dlying betwee? September eiglhth, nineteen hundred and sixteen, and t e passage o this Act shall e comlpgited at the_rates originally pregcribeg in the Act approved Septem r eighth, nmeteen hundred and ummm. Trrrn IV.··—)IISCELLANEOUS. · Bonds. Sim, 400. That the Secretary of the Tre . `. h b th d S, tag); migz cregit; of signers s,.{';Z“¥£I.I.i 5.22 i'O“§m§2‘3$t °‘P°°**¤¤¤=· mm gm _ ¤1¤y_ Inquire to meet public ex nd`tures §i‘..?$’°,§`i‘;¥ °fhZh2£E;’?..°3t‘* i“““?ii§’“’£‘°i§°“”‘"°”i°“ °‘ $2 5 IO ° - P°°"°`m°‘ Cham °f th°,D’miSh West Iurlies, gr tdsmfiiilnlliiligcdvllpllie géligasithioryplldr Aunt sémllmgxggngsgvmsi md $9 P!'§p8l'0 md issue therefor bonds o the ni a not exceeding in the aggregate $100,000,000, in such