

CONGRESS. (IRRIGATION.) 



181 



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 render to the said collector or deputy col- 

 lector 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 im- 

 mediately delivered, and the tax thereon paid to 

 such collector; and upon such payment and de- 

 livery 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 re- 

 ceipt or receipts, duly signed and delivered by 

 such collector or deputy collector, shall be suf- 

 ficient evidence to entitle such executor, adminis- 

 trator, or trustee to be credited and allowed 

 such payment by every tribunal w r hich, 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 re- 

 fuse 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 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 sched- 

 ule or statement of such legacies, property, or 

 personal estate, or give the names and relation- 

 ship 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 proceed- 

 ings before any court of the United States, in 

 the name of the United States, against such per- 

 son or persons as may Have the actual or con- 

 structive custody or possession of such property 

 or personal estate, or any part thereof, and shall 

 iubject such property or personal estate, or any 

 >ortion of the same, to be sold upon the judgment 

 >r decree of such court, and from the proceeds 

 of such sale the amount of such tax or duty, to- 

 pcther with all costs and expenses of every de- 

 -iTiption to be allowed by such court, shall be 

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



I cording to the order of such coiirt, 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 prop- 

 fity or personal estate, or any portion thereof, 

 sold under such judgment or decree, executed 

 >y the officer lawfully charged with carrying the 



I 



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 re- 

 lease every other portion of such property or per- 

 sonal estate from the lien or charge thereon cre- 

 ated by this act. And every person or persons 

 who shall have in his possession, charge, or cus- 

 tody any record, file, or paper containing, or sup- 

 posed to contain, any information concerning 

 such property or personal estate, as aforesaid, 

 passing from any person who may die, as afore- 

 said, 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 dep- 

 uty 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 $500: Provided, That in all 

 legal controversies where such deed or title shall 

 be the subject of judicial investigation, the re- 

 cital 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 statement by 

 such executor, administrator, or trustee, as afore- 

 said, he shall be liable to a penalty of not exceed- 

 ing $1,000, to be recovered with costs of suit. 

 Any tax paid under the provisions of sections 29 

 and 30 shall be deducted from the particular 

 legacy or distributive share on account of which 

 the same is charged.' 



" SEC. 9. That section 35 of said act of June 13, 

 1898, and the amendments thereof, be 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 

 wheat-flour, as the principal constituent in quan- 

 tity, with any other grain, or the product of any 

 other grain, or other material, except such ma- 

 terial, and not the product of any grain, as is 

 commonly used for baking purposes: Provided, 

 That when the product resulting from the grind- 

 ing or mixing together of wheat or wheat-flour 

 with any other grain, or the product of any other 

 grain, of which :vheat or wheat-flour is not the 

 principal constituent as specified in the foregoing 

 definition, is intended for sale, or is sold, or 

 offered for sale as wheat-flour, such product shall 

 be held to be mixed flour within the meaning 

 of this act.' 



" SEC. 10. That section 50 of the act of June 

 13, 1898, be repealed, to take effect Jan. 1, 1903. 



"SEC. 11. That this act, except as otherwise 

 specially provided for in the preceding section, 

 shall take effect July 1, 1902." 



Irrigation. March 1, 1902, the Senate passed 

 without division an act " appropriating the re- 

 ceipts from the sale and disposal of public lands 

 in certain States and Territories to the construc- 

 tion of irrigation works for the reclamation of 

 arid lands. 



Mr. Hansborough, of North Dakota, in arguing 

 for the passage of the measure dwelt on the mate- 

 rial good which would result from it: 



"It should be understood at the outset that 

 the plan proposed by this bill does not require 

 a great outlay of money; that it does not con- 

 template a ' raid upon the Treasury,' as is appre- 

 hended by some gentlemen who have given the 

 question only a superficial examination. >^+ii. 



Neither 



