person who died possessed, as aforesaid, at the rate of five 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 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 six 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 from tax or duty: And provided further, That any legacy or share of personal property passing, as aforesaid, to a minor child of the person who died possessed, as aforesaid, shall be exempt from taxation under this section, unless such legacy or share exceeds the sum of one thousand dollars, in which case the excess only above that sum shall be liable to such taxation. [R. S.]

Act of June 30, 1864, ch. 173, 13 Stat. L. 285; Act of July 13, 1866, ch. 184, 14 Stat. L. 140; Act of July 14, 1870, ch. 255; 16 Stat. L. 256, 269; Act of Dec. 24, 1872, ch. 13, 17 Stat. L. 402.

Sections 3438-3440 constitute chapter 10 of title XXXV of the Revised Statutes.

The taxes on legacies and successions on and after Oct. 1, 1870, were directly repealed by Act of July 14, 1870, ch. 255, sec. 3, 16 Stat. L. 257.

See Eidman r. Martinez, (1902) 184 U. S. 589; Moore r. Ruckgaber. (1902) 184 U. S. 595; Knowlton r. Moore, (1900) 178 U. S. 51; U. S. v. Sanborn, (1890) 135 U. S. 277; Sturges v. U. S. (1886) 117 U. S. 363; Mason r. Sargent, (1881) 104 U. S. 690; Clapp v. Mason, (1877) 94 U. S. 589; U. S. v. New York L. Ins., etc., Co., (1878) 9 Ben. (U. S.) 413; Hellman . U. S., (1878) 15 Blatchf. (U.S.) 13; U. S. v. Watts, (1865) 1 Bond (U.

S.) 580; Mason r. Clapp, (1874) Holmes (U. S.) 417; Scholey v. Rew, 23 Wall. (U. S.) 331; McClain r. Pennsylvania Ins., etc., Co., (C. C. A. 1901) 108 Fed. Rep. 618; Ruckgaber v. Moore, (1900) 104 Fed. Rep. 947; Wallace . Myers, (1889) 38 Fed. Rep. 184; U. S. v. Truck, (1886) 28 Fed. Rep. 846; U. S. V. Morris, (1886) 27 Fed. Rep. 341; U. S. v. Pennsylvania Co., (1886) 27 Fed. Rep. 539; U. S. r. Hunnewell, (1882) 13 Fed. Rep. 617; U. S. v. Leverich, (1881) 9 Fed. Rep. 586; U. S. r. Rankin, (1881) 8 Fed. Rep. 873; U. S. v. Brice, (1881) 8 Fed. Rep. 381; U. S. v. Hazard, (1881) 8 Fed. Rep. 381; U. S. v. Townsend, (1881) 8 Fed. Rep. 306; U. S. v. Hellman, (1878) 26 Fed. Cas. No. 15,343; May v. Slack, (1872) 16 Fed. Cas. No. 9.336; Mason v. Sargent, (1876) 16 Fed. Cas. No. 9,253; Minot . Winthrop, (1894) 162 Mass. 118.

Sec. 3439. [Tax on successions.] There shall be levied and paid to the United States in respect of every succession which is now subject to tax under the provisions of acts in force, prior to the first day of October, eighteen hundred and seventy, according to the value thereof, the following duties, that is to say: Where the successor shall be the lineal issue or lineal ancestor of the predecessor, a duty at the rate of one dollar per centum upen such value.

Where the successor shall be a brother or sister, or a descendant of a brother or sister of the predecessor, a duty at the rate of two dollars per centum upon such value.

Where the successor shall be a brother or sister of the father or mother, or a descendant of a brother or sister of the father or mother of the predecessor, a duty at the rate of four dollars per centum upon such value.

Where the successor 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 predecessor, a duty at the rate of five dollars per centum upon such value.

Where the successor shall be in any other degree of collateral consanguinity to the predecessor than is hereinbefore described, or shall be a stranger in blood to him, a duty at the rate of six dollars per centum upon such value. [R. S.]

Act of June 30, 1864, ch. 173, 13 Stat. L. 288, 289; Act of July 14, 1870, ch. 255, 16 Stat. L. 261, 269; Act of Dec. 24, 1872, ch. 13, 17 Stat. L. 402.

See note to sec. 3438.

See Clapp r. Mason. (1877) 94 U. S. 591; Folsom v. U. S.. (1884) 21 Fed. Rep. 37; U. S. v. Hart, (1880) 4 Fed. Rep. 292.

Sec. 3440. [Assessment and collection of legacy and succession taxes.] The Commissioner of Internal Revenue is required to make the inquiries, determinations, and assessments, provided by acts in force, prior to the first day of October, eighteen hundred and seventy, of all taxes upon legacies and successions liable to be assessed or accruing thereon under the provisions of such acts; and he shall certify such assessments, when made, to the proper collectors, respectively, who shall proceed to collect and account for taxes so certified in the same manner as is provided for the collection of the same by such acts. [R. S.]

Act of Dec. 24, 1872, ch. 13, 17 Stat. L. 402.
See note to section 3438.

An act to provide ways and means to meet war revenue expenditures, and for other purposes.

[Act of June 13, 1898, ch. 448, 30 Stat. L. 448.]

SEC. 29. [Tax on legacies and distributive shares of personal property.] [Repealed.]

property shall exceed the sum of one million dollars, such rates of duty shall be multiplied by three." [30 Stat. L. 464.]

The amendment of 1901 added at the end of said section the following:

"Provided, That nothing in this section shall be construed to apply to bequests or legacies for uses of a religious, literary, charitable, or educational character, or for the encouragement of art, or to legacies or bequests to societies for the prevention of cruelty to children, 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 provisions of this Act and of the Act hereby amended shall not be held to apply to any estate where the testator or intestate died before June thirteenth, eighteen hundred and ninety-eight." [31 Stat. L. 946.]

Sea Snyder v. Bettman, (1903) 190 U. S.

249; Moore r. Ruckgaber. (1902) 184 U. S. 593; Eidman v. Martinez, (1902) 184 U. S. 578; Sherman r. U. S.. (1900) 178 U. S. 150; Murdock v. Ward, (1900) 178 U. S. 139; Fidelity Ins. Trust, etc., Co. v. McClain, (1900) 178 U. S. 113; Knowlton v. Moore, (1900) 178 U. S. 41; Vanderbilt v. Eidman, (1903) 121 Fed. Rep. 590; Fidelity Trust Co. v. McClain, (1902) 113 Fed. Rep. 1, McClain v. Pennsylvania Ins., etc., Co., (C. C. A. 1901) 108 Fed. Rep. 618; Pennsylvania, Ins., etc., Co. v. McClain, (1900) 105 Fed. Rep. 367; Ruckgaber v. Moore, (1900) 104 Fed. Rep. 947; High v. Coyne, (1899) 93 Fed. Rep. 450; (1902) 24 Op. Atty.-Gen. 98; (1900) 23 Op. Atty.-Gen. 221; (1899) 22 Op. Atty.-Gen. 298; Hooper v. Shaw, (1900) 176 Mass. 190; Matter of Gihon, (1902) 169 N. Y. 443; Fitzgerald v. Rhode Island Hospital Trust Co., (R. I. 1902) 52 Atl. Rep. 814.

SEC. 30. [Lien of taxes assessment and collection.] That the tax or duty aforesaid shall be due and payable in 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 shall, within that period, be fully paid to and discharged by the United States; and every executor, administrator, or trustee having in charge or trust any legacy or distributive share, as aforesaid, shall 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 of such trust, and every executor, administrator, or trustee, before payment and distribution to the legatees, or any parties entitled to beneficial interest therein, shall pay to the collector or deputy collector of the district of which the deceased person was a resident, or in which the property was located in case of nonresidents, the amount of the duty 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, together 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 beneficial interest therein, together with the clear value of such interest, the duplicate of which schedule, list, or statement shall be by him immediately delivered, and the tax thereon 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 paying 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, shall 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 Territory, is, or may be, empowered to decide upon and settle the accounts of executors and administrators. And in case

such executor, administrator, or trustee shall refuse or neglect to pay the aforesaid duty or tax to the collector or deputy collector, as aforesaid, within the time herein before provided, or shall neglect or refuse to deliver to said collector or deputy collector the duplicate of the schedule, list, or statement of such legacies,

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 or statement of such legacies, property, or personal estate, or give the names and relationship of the persons entitled to beneficial interests therein untruly, 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 of neglect or refusal, and shall assess the duty thereon; and the collector shall commence appropriate proceedings before any court of the United States, in the name of the United 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 shall subject such property or personal estate, 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 first 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 establish title to the same. The deed or deeds, or any proper conveyance of such property 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 created 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 who may die, as aforesaid, shall exhibit the same at the request of the collector or deputy collector of the district, and to any law officer 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 if any such person, having in his possession, charge, 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 legal controversies where such deed or title shall be the subject of judicial investigation, the recital in said deed shall be prima facie evidence of its truth, and that the requirements of the law had been complied with by the officers of the Government: And provided further, That in case of willful neglect, refusal, or false statement by such executor, administrator, or trustee, 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 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. [32 Stat. L. 97, 98.]

The above provisions are from the Act of April 12, 1902, ch. 500, sec. 8, 32 Stat. L. 97, 98, amending section 30 so as to read as above. The amendment was introduced as follows:

"SEC. 8. That all taxes or duties imposed by section twenty-nine of the Act of June thirteenth, eighteen hundred and ninety-eight, and amendments thereof, prior to the taking effect of this Act, shall be subject, as to lien, charge, 3 F. S. A.- 50

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Volume III.

SEC. 12. [Agent to investigate tax on legacies, etc.] That from and after the passage of this Act the Secretary of the Treasury, upon the recommendation of the Commissioner of Internal Revenue, is authorized to appoint a competent person, at an annual salary of three thousand dollars, whose special duty it