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the tax imposed under section forty of this Act, such tax
SEC. 43. That any person, firm, or corporation know- Penalty.
Sec. 44. That mixed flour may be removed from the Removal for explace of manufacture or from the place where packed for export to a foreign country without payment of tax or aflixing stamps or label thereto, under such regulation and the filing of such bond and other security as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Every person, firm, or corporation who shall export mixed flour shalí plainly mark on each package containing the same the words "mixed flour," and the names of the ingredients composing the same, the name of the maker or packer, and the place where made or packed, in accordance with the provisions of sections thirty-six to forty-five, inclusive, of this Act.
See Regulations No. 29 relative to all exportations under Int. Rev. Laws. SEC. 45. That whenever any package containing mixed Emptym packeflour is emptied it shall be the duty of the person in whose stroyed. possession it is to destroy the stamp thereon. Any person Penalty. disposing of such package without first having destroyed the stamp or mark or marks thereon shall, upon conviction, be punished by a fine not exceeding the sum of twenty-five dollars.
SEC. 46. That all fines, penalties, and forfeitures im- Penalties recovposed by section thirty-six to section forty-five, both inclusive, of this Act may be recovered in any court of competent jurisdiction.
SEC. 47. That the Commissioner of Internal Revenue, Regulations by with the approval of the Secretary of the Treasury, shalí make all needful rules and regulations for carrying into effect the provisions relating to the manufacture and sale of mixed flour, being section thirty-five to section fortynine, both inclusive, of this Act (and the said Commissioner of Internal Revenue, by and with the approval of the Secretary of the Treasury, for the purpose of carrying
said last-mentioned provisions of this Act into effect, is hereby authorized to employ such additional clerks and agents as may be necessary for that purpose, not to exceed twenty in number.)
Regulations No. 25 revised August, 1907.
The provision in regard to employment of clerks and agents is obsolete.
As to agents, see Leg. Ex. and Jud. Appro. Act of April 28, 1902,
Effective, date when.
Penalty for sub- SEC. 48. That any person, firm, or corporation found sequent violation.
guilty of a second or any subsequent violation of any of the provisions of section thirty-six to section forty-live, both inclusive, relating to the manufacture and sale of mixed flour as aforesaid, of this Act shall, in addition to the penalties herein imposed, be imprisoned not less than thirty days nor more than ninety days.
SEC. 49. That the provisions of this Act relating to the manufacture and sale of mixed flour shall take effect and be in force sixty days from and after the date of the passage of this Act; and all packages of mixed flour found on the premises of any person, firm, or corporation on said day, who has made, packed, or repacked the same, on which the tax herein authorized has not been paid, shall be deemed taxable under the provisions of section thirtysix to section forty-five, both inclusive, of this Act, and shall be taxed and have affixed thereon such marks, brands, labels, and stamps as required by the provisions of said sections or by the rules and regulations prescribed by the Commissioner of Internal Revenue, under authority of this Act.
LEGACIES AND DISTRIBUTIVE SHARES OF PERSONAL
[Sections 29 and 30. Act of June 13, 1898. (30 Stat., 464.)] The tax on legacies (sec. 29) was repealed by section 7 of the act of April 12, 1902 (32 Stat., 96), taking effect July 1, 1902.
No legacy tax accrued where the testator died prior to the act of June 13, 1898. (Penn. Co. for Insurance on Lives and Granting Annuities v. Collector McClain, 105 Fed. Rep., 367, T. D. 343.)
Legacy tax constitutional. (Knowlton et al. v. Moore, col-
Vanderbilt v. Éidman. (196 U.S., 480; T. D., 868; Decision in
SEC. 8. [of the act of April 12, 1902 (32 Stat., 96).] That all taxes or duties imposed by section twenty-nine of the Act of June thirteenth, eighteen hundred and ninetyeight, and amendments thereof, prior to the taking effect of this Act, shall be subject, as to lien, charge, collection, and otherwise, to the provisions of section thirty of said Act of June thirteenth, eighteen hundred and ninetyeight, and amendments thereof, which are hereby continued in force, 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 Legacyotaxes person
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 Notice, by exthereof, 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 Payment. 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
Schedules, etc. or deputy collector a schedule, list, or statement, in dupli
cate, 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 Assessment, and relationship of the persons entitled to beneficial interetc., by collector ests 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 neg
lect or refusal, and shall assess the duty thereon; and the Legal proceed- 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
ings to recover.
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 purchaserested in 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 papers, etc.
Exhibition of 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, Penalty for rehaving 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 Provisos. controversies where such deed or title shall be the subject of judicial investigation, the recital in said deed shall be Effect of recital 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 Penalty for negwillful 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.
Effect of the repealing act.-The war revenue act of June 13, 1898, as amended, provided for a tax on legacies to become due and payable in one year after the death of the testator, and to be a lien and charge on his property for 20 years.
Such provisions were repealed by the act of April 12, 1902, with a saving clause as to all taxes imposed thereby prior to July 1, 1902, when the repeal took effect.
The act of June 27, 1902, prohibited the further assessment or imposition of any tax under said act“upon or in respect of any contingent beneficial interest which shall not become absolutely vested in possession or enjoyment” prior to July 1, 1902, and required the refunding of taxes previously collected on any such interests. Held, that where a testator who died in December, 1901, bequeathed a share of his residuary estate in trust, the income to be paid to a son during his life, the life estate of the son in the income of the trust property became absolutely vested in enjoyment at once on the death of the testator, and subject to the tax; that the tax was “imposed” by the statute itself at the time of such vesting without reference to the time when it became due and payable or to any act of assessment by the internal revenue officers, which was merely an administrative