282 SIXTY-SEVENTH CONGRESS. Sess. I. C11. 136. 1921. '°"*” *“ after the decedent’s death, and an additional amount of tax is, after the ex iration of such period of one year and six months, found to be due, then such additional amount shall be paid upon notice and demand by the collector, and if it remains unpaid for one month mteteet tee ueepey after such notice and demand there shall be added as part of the tax mm:. interest on such additional amount at the rate of 10 per centum per Lien en eettte ee annum from the expiration of such {period until paid, and such mem. additional tax and interest shall, unf paid, be an remain a lien Dupueete teeetpte upon the entire gross estate. rm payments. The collector shall gant to the rson pa 'ng the tax duplicate receipts, either of whic shall be su§:ient evidiince of such payment, and shall entitle the executor to be credited and allowed the amount thereof by any court having jmisdiction to audit or settle his acresmn uamm or 60u¤tS· eiésygegtigyewegdg; If the executor files a complete return and makes written applica- {gnnined by Commic- tion to the Commissionerfor determination of the amount of the ""°""’· _ tax and disch e from personal liability therefor, the Commissioner, as soon as posgiile and m any event within one year after receipt of such application, shall notify the executor of the amount of the tax, and upon Q3-;ment thereof the executor shall be discharged from personal lia `ty for any additional tax thereafter found to be due, _ and shall be entitled to receive a receipt or writing showing such §§‘f,,,’;'g,,m 1,,,,,,,,, discharge: Provided, however, That such discharge shall not operate gzgitimi M f¤¤¤¤ to release the €oss estate from the lien of any additional tax that ' may thereafter e found to be due while the tit e to such gross estate remains in the heirs, devisees, or distributees thereof; but no part of such gross estate shall be subject to such lien or to any claim or demand for an such tax if the title thereto has passed to a bona _ fide purchaser flhr value. ,,$§2"°“°" °"“‘*’“"’ Sec. 408. That if the tax herein imposed is not paid on or before the due date thereof the collector shall, upon instruction from the Commissioner, proceed to collect the tax under the provisions of general law, or commence appropriate roceedings in any court of the Unite<§St1ate1s, the natmee ofdthe glnittled States, to subiject the roert ote ec entto so uner eju entor ecreeo prgggrtglscsdnlcwds H lihepcouzt. From the proceeds of such sale the lhgdiihunt of the tax, together with the costs and expenses of eve? description to be allowed by the court, shall be first paid, and the alance shall be deposited according to the order of the court, to be paid under its direction to thefpelrson entitled theretoli { d b H d f h ¤¤*¤¤¤¤*¤·*¤·¤* the tax or any art thereo is ai y, orco ecte outo t at §§“..&';.":‘€1.2.."§..‘T.‘.;i£ part of the estate ppassing to or iii) the possession of, any erson '°" other than the executor in his capacity as such, such person slilall be entitled to reimbursement out o any part of the estate still undistributed or b a just and ecjluitable contribution by the persons whose interest in tlile 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 payment of taxes, debts, or other charges against the estate, it being the piupose and intent of this title t at so far as is practicable an unless otherwise hem tu directed by the will of the decedent the tax shall be paid out of the puma. ° estate before its distribution. If any part of the gross estate consists of proceeds of policies of insurance upon the life of the decedent receivable by a beneficiary other than the executor, the executor shall be entitled to recover from such beneficiary such rtion of the total tax paid as the proceeds, in excess of $40,000, ofguch 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.
