486 THIRTY—SEVENTH CONGRESS. Szss. II. Ch. 119. 1862. Leiacies or died possessed, as aforesaid, at and after the rate of three dollars for each dg**“ “?'° and every hundred dollars of the clear value of such interest.
- °;$°P$,;§,_ Fourth. Where the person or persons entitled to any beneficial inte;-est
in such property shall be a 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 and aR.er 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 interest in such property shall be in any other degree of collateral consanguiuity 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 and after the rate of five dollars for each and every hundred dollars of the clear value of such interest: Provided, That all legacies or property passing by will, or by the laws of any State or Territory, to husband or wife of the person who died possessed, as aforesaid, shall be exempt fiom tax or duty. Duty to be a SEO. 112. And be it further enacted, That the tax or duty aforesaid Hm- shall be a lieu and charge upon the property of every person who may die as aforesaid, until the same shall be fully paid to and discharged by the United States; and every executor, administrator, or other person Ex¤¤¤wr,&c- who may take the burden or trust of administration upon such property §c¥"Y th" d“°Y· shall, after taking such burden or trust, and before paying and distribut- ` ing any portion thereof to the legatees or any parties entitled to beneficial Pm, p. 718. interest therein, pay to the collector or deputy collector of the district the amount of the duty or tax, as aforesaid, and shall also make and render to the assistant assessor of the district a. schedule, list, or statement of the amount of such property, together with the amount of duty which has accrued or should accrue thereon, verified by his oath or ailirmatiou, 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 beneficial interest therein, together with the clear value of such interest, which schedule, list, or statement shall be b him delivered to such collector; and upon such payment and delivery ofy such schedule, list, or statement, said collector or deputy collector, shall grant to such person paying such duty or- tax a receipt or receipts for the same iu duplicate, which shall be prepared as is hereinafter provided; such receipt or receipts, duly signed `and delivered by such collector or deputy collector, shall be sufficient evidence to entitle the person who paid such duty or tax as having taken the burden or trust of administering such property or personal estate to be allowed for such payment by the person or persons entitled to the beneficial interest in respect to which such tax or duty was paid; and such person administering such property or personal estate shall be credited and allowed such payment by every tribunal which, by the laws of any State or Territory, is or may be empowered to decide upon and settle the accounts of executors and adminp.,¤,1;£°m· istrutors; and in case such person who has taken the burden or trust of neslwq · administering upon any such property or personal estate shall refuse or neglect to pay the aforesaid duty or tux to the collector or deputy collector, as aforesaid, within the time hereinbetbre provided, or shall neglect or refuse OJ deliver to said collector or deputy collector the schedule, list, or statement of such legacies, property, or personal estate under oath, as aforesaid, or shall deliver in 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 interestr therein untruly, or shall not truly and correctly set forth and state therem the clear value of such beneicial interest, or where no administrm
