CONGRESS. (TAX REDUCTION.) 



179 



thcr, 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 be- 

 fore June 13, 1898.' 



" SEC. 11. That section 30 of said act is hereby 

 amended so as to read as follows: 



" ' SEC. 30. 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, ad- 

 ministrator, or trustee having in charge or trust 

 any legacy or distributive share, as aforesaid, 

 shall give notice thereof, in writing, to the col- 

 lector 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 in- 

 terest 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 non-residents, the amount 

 of the duty or tax assessed upon such legacy or 

 distributive share, and shall also make and ren- 

 der 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 imme- 

 diately 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 here- 

 inafter 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, ad- 

 ministrator, or trustee shall refuse or neglect 

 to pay the aforesaid duty or tax to the col- 

 lector or deputy collector, as aforesaid, within 

 the time hereinbefore provided, or shall neglect 

 or refuse to deliver to said collector or deputy col- 

 lector the duplicate of the schedule, list, or state- 

 ment of such legacies, property, or personal estate, 

 under oath, as aforesaid, or shall neglect or re- 

 fuse to deliver the schedule, list, or statement of 

 such legacies, property, or personal estate, under 

 oath, as aforesaid, or shall deliver to said col- 

 lector 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 ?hall 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 Jmll ,,, ; ,| ,'.,. ,,(, such 

 lists and valuation as in other rases < > neglect or 

 refusal, and shall assess the duty thereon; and 

 the collector shall commence appropriate proceed- 

 ings before any court of tin; United Stall-.-,, >j\ tin; 

 name of the United States, against Midi person 

 or persons as may have the actual or <-t,n-,t nirrt- 

 ive custody or possession of such properly or 

 personal estate, or any part thereof, and JIM 11 

 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, to- 

 gether with all costs and expenses of every de- 

 scription to be allowed by such court, shall be 

 first paid, and the balance, if any, deposited ac- 

 cording 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 per- 

 sonal 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 rame 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 ex- 

 amine 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 $500: Provided, 

 That in all legal controversies where such deed 

 or title shall be the subject of judicial investiga- 

 tion, 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 wilful neglect, refusal, or false state- 

 ment by such executor, administrator, or trustee, 

 as aforesaid, he shall be liable to a penalty of not 

 exceeding $1,000, to be recovered with costs of 

 suit. Any tax paid under the provisions of sec- 

 tions 29 and 30 shall be deducted from the par- 

 ticular legacy or distributive share on account 

 of which the same is charged.' 



" SEC. 12. 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 $3,000, whose spe- 

 cial duty it shall be to conduct such investiga- 

 tions as may be necessary to secure the efficient 

 enforcement of the tax imposed upon legacies and 

 distributive shares of personal property by this 

 act, and the Commissioner of Internal Revenue 

 may also from time to time assign one or more 

 special agents to aid in such investigations. . 



" SEC. 13. That section 35 of said act is hereby 

 amended so as to read as follows: 



" ' SEC. 35. That for the purposes of this act 

 the words ' mixed flour ' shall be taken and con- 

 strued to mean the food product resulting from 

 the grinding or mixing together of wheat, or 



