Joseph McKenna

“ In opposition it is urged by the United States that if an assessment was necessary the right to make it was reserved by the repealing act, and that the appellees, as executors, having made a report of the legacies and the taxes thereon, the report and its acceptance by the collector of internal revenue was to all intents and purposes an assessment. It is further urged that, if an assessment was necessary for the purpose of collecting the taxes, it is now immaterial. ”

“ The contentions of the parties are quite accurately opposed. The appellees contend that an assessment was a necessary condition to the collection of the taxes, and that there was no assessment until after July 1, 1902, and that on that date the law which established the taxes was repealed. ”

“ And this is true of the taxes in question.
By Section 29 of the Act of June 13, 1898 (30 Stat. 448) , legacies or distributive shares such as this case is concerned with [1] are made subject to a duty at the rate of 75 cents for each and every $100 of the clear value thereof, and the tax is made a lien and charge for 20 years and its payment required before payment and distribution to the legatees. The section also requires the trustee to make and render to the collector a schedule, list, or statement of the legacies together with the amount of duty that has accrued or shall accrue thereon. ”