delay, commence appropriate proceedings in any court of the United States, in the name of the United States, to subject the property of the decedent to be sold under the judgment or decree of the court. From the proceeds of such sale the amount of the tax, together with the costs and expenses of every description to be allowed by the court, shall be first paid, and the balance shall be deposited according to the order of the court, to be paid under its direction to the person entitled thereto. If the tax or any part thereof is paid by, or collected out of that part of the estate passing to or in the possession of, any person other than the executor in his capacity as such, such person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest in the estate of the decedent would have been reduced if the tax had ben paid before the distribution of the estate or whose interest is subject to equal or prior liability for the payment of taxes, debts, or other charges against the estate, it being the purpose and intent of this title that so far as is practicable and unless otherwise directed by the will of the decedent, the tax shall be paid out of the estate before its distribution. Sec. 209. That unless the tax is sooner paid in full, it shall be a lien for ten years upon the gross estate of the decedent, except that such part of the gross estate as is used for the payment of charges against the estate and expenses of its administration, allowed by any court having jurisdiction thereof, shall be divested of such lien. If the decedent makes a transfer of, or creates a trust with respect to, any property in contemplation of or intended to take effect in possession or enjoy Estates Taxable Tax Lien on Estate Tax Lien Penalty ment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's worth) and if the tax in respect thereto is not paid when due, the transferee or trustee shall be personally liable for such tax, and such property, to the extent of the decedent's interest therein at the time of such transfer, shall be subject to a like lien equal to the amount of such tax. Any part of such property sold by such transferee or trustee to a bonafide purchaser for a fair consideration in money or money's worth shall be divested of the lien and a like lien shall then attach to all the property of such transferee or trustee, except any part sold to a bona fide purchaser for a fair consideration in money or money's worth. Sec. 210. That whoever knowingly makes any false statement in any notice or return required to be filed by this title shall be liable to a penalty of not exceeding $5,000, or imprisonment not exceeding one year, or both, in the discretion of the court. Whoever fails to comply with any duty imposed upon him by section two hundred and five, or, having in his possession or control any record, file, or paper, containing or supposed to contain any information concerning the estate of the decedent, fails to exhibit the same upon request to the Commissioner of Internal Revenue or any collector or law officer of the United States, or his duly authorized deputy or agent, who desires to examine the same in the performance of his duties under this title, shall be liable to a penalty of not exceeding $500, to be recovered, with costs of suit, in a civil action in the name of the United States. Sec. 211. That all administrative, special, and general provisions of law, including the laws in relation to the assessment and collection of taxes, not here tofore specifically repealed are hereby made to apply to this title so far as applicable and not inconsistent with its provisions. Sec. 212. That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make such regulations, and prescribe and require the use of such books and forms, as he may deem necessary to carry out the provisions of this title. Administration of Law with the Names and Addresses of Collectors Revised to December 31, 1915. ALABAMA (Includes Mississippi) ALASKA (See Washington) Jack Walker, Little Rock. CALIFORNIA (First District includes Nevada) CONNECTICUT (Includes Rhode Island) DELAWARE (See Maryland) FLORIDA Henry Hayes Lewis, Jacksonville. GEORGIA Aaron O. Blalock, Atlanta. HAWAII John F. Haley, Honolulu. IDAHO (See Montana) ILLINOIS First District-Julius F. Smietanka, Chicago. INDIANA Sixth District-Peter J. Druyer, Indianapolis. Seventh District-Isaac R. Strouse, Terre Haute. IOWA Louis Murphy, Dubuque. KANSAS William H. L. Pepperell, Wichita. KENTUCKY Second District—Josh T. Griffith, Owensboro. Fifth District-Thomas S. Mayes, Louisville. Sixth District-Charlton B. Thompson, Covington. Seventh District-Ben Marshall, Lexington. Eighth District-John W. Hughes, Danville. LOUISIANA John Y. Fauntleroy, New Orleans. MAINE (See New Hampshire) MARYLAND Joshua W. Miles, Baltimore. District of Maryland consists of the following named territory: The States of Maryland and Delaware, the District of Columbia, and the counties of Accomac and Northampton of the State of Virginia. MASSACHUSETTS John F. Malley, Boston. MICHIGAN First District-James J. Brady, Detroit. Fourth District—Emanuel J. Doyle, Grand Rapids. MINNESOTA Edward J. Lynch, St. Paul. MISSISSIPPI (See Alabama) MISSOURI First District-George H. Moore, St. Louis. |