1100 SIXTY-FIFTH CONGRESS. Sess. III. Ch. 18. 1919. Hmm TAX- of the tax within one year after the decedent’s death would impose undue hardship u on the estate, he may grant an extension of time for the payment olithe tax for a period not to exceed three (years from the due date. If the tax is not paid within one year an 180 days ¤¤=¤r¤¤¢ if daisies- after the decedent’s death, interest at the rate of 6 per centum per annum from the expiration of one year after the decedent’s death shall be added as part of the tax. P‘*’m°“‘j Sec. 407. That the executor shall pay the tax to the collector or ,,,,*,;*f,‘Q,“§§l;,,,§f6,,‘f’“°“”t deputy collector. If the amount of the tax can not be determined, the payment of a sum of money sufficient, m the op1n1on of the collector, to discharge the tax shaH be deemed (paiyment in full of the tax, except as in this section otherwise Egovi e . If the amount so paid exceeds the amount of the tax as ally determined, the Com- R¤*¤¤¤ °*¤>=<>¤SS· missioner shall refund such excess to the executor. If the amount of the tax as finally determined exceeds the amount so paid, the collector shall notif the executor of the amount of such excess and _ demand payment tlirereof. If such excess part of the tax is not paid %’;g;,¤;;:§*;{;’$*?2:*;; watiaetimty days after such notification, interest shall beadded thereto Pm- at the rate of 10 per centum per annum from the expiration of such thirt days' period until paid, and the amount of such excess shall be a hen upon the entire gross estate, except such part thereof as may have been sold to a bona fide purchaser for a fair consideration m Duplicate receipts money or money’s worth. _ _ 1'¤rp¤yme¤t¤· 'l`he collector shall nt to the erson palying the tax duplicate receipts, either of whicighall be sufgcient evi ence of such payment, and shall entitle the executor to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle his act on of un d cOuDt’S° s$€£°°‘ "“‘ see. 408. niet at the tex herein im eee.1 is not paid within iso days after it is due the collector shi, imless there is reasonable cause for further delay, proceed to coHect the tax under the prowsions of general law, or commence appropriate proceedings in any court of the United States, in the name of the United tates, to Use 0, mms U subject the property of the decedent to be sold under the judgment property Solid- or ecree of the court. From the proceeds of such sale the amount of the tax, together with the costs and expenses of eve description to be allowed by the court, shall be first paid, and therbalance shall be deposited according to the order of the court, to be paid under IIS Reimhursc wt dn·ection to the person entitled thereto. from eetetetttelilpetti 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 erson other
than the executor in his capacity as such, such person sliall be 0IIbltled to reimbursement out of any part of the estate still undistr1b— uted 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 been paid before the distribution of the estate or whose interest is subject to equal or prior liability for the pavment of taxes, debts, or other charges against the estate, it bein the purpose Bild _ intent of this title that so far as is practicable ang unless otherwnse _ _ directed by the will of the decedent the tax shall be paid out of the F'°“‘m° ‘“s°m'°°· estate before its distribution. If any part of the gross estate 0011- sists of proceeds of policies of insurance upon the life of the decedent receivab e by a beneficiary other than the executor, the executor shall be entitled to recover from such beneficiary such portion of the total tax paid as the proceeds, in excess of $40,000, of such policies bear to the net estate. If there is more than one such beneficiary the executor_ shall be entitled to recover from such beneficiaries in the _ _ same ratio. _ gr§'sggg;g,;=jX¤*¤°¤ °¤ _ Sec. 409. That unless the tax is sooner paid in full, it shall be ¤ lien for ten Fears upon the gross estate of the decedent, except that such part o the gross estate as is used for the payment of chargés
