466 FIFTH-FIFTH CONGRESS. Sess. IL Ch. 448. 1898. 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 schedule or statement of such legacies, property, or personal estate, or give the names and relationship of the persons entitled to benencial 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 , •·‘¤|¤Il*°°°°‘“"U’*° 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 iirst 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. “··‘:• °* ·i°“¢¤¤* 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 eifect, shall vest in the purchaser thereof all the title of the delinquent to the profperty or personal estate sold under and by virtue of such judgment or ecree,and shall release everyother portion of such property or personal estate from the lien or charge thereon created ,,f:’}‘,?{,*,{'h{Yg{,':“P§,“L,_ by this Act. And every person or person who shall have in his pos- ·¤¤· session, charge, or custody any record, ille, 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 aw 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, tiles, or papers, shall refuse or neglect to exhibit the same on request, as aforeing of dud said, he shall forfeit and pay the sum of fivebundred dollars: Provided, roms:. ’ 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 omcers of the Government. ,,,j°'·° '—”°d° 'PP"°“‘ Sec. 31. That all administrative, special, or stamp provisions of law, including the laws in relation to the assessment of taxes, not heretofore specifically repealed are hereby made applicable to this Act. Loans. LOANS_ 0,‘*;’,;{fe‘,;{€{{u’;·;§°°;f,€ Sno, 32. That the Secretary of the Treasury is authorized to borrow tstmm. from time to time, at a rate of interest not exceeding three per centum per annum, such sum or sums as, in his judgment, may be necessary to meet public expenditures, and to issue therefor certificates of indebtedness in such form as he may prescribe and in denominations of fifty dollars or some multiple of that sum; and each certificate so issued shall be payable, with the interest accrued thereon, at such time not _ exceeding one year from the date of its issue, as the Secretary of the _Q_‘;'{f’°· Treasury may prescribe: Provided, That the amount of such certificates outstanding shall at no time exceed one hundred millions of dollars ;
