SIXTYQNINTH CONGRESS.? Sass. I. C11. 27. 1926. 69 (e) No alien shall depart from the United States unless he first ¤°¤¤¤*¤· procures from the collector or agent in charge a certificate that he •u%i.a°F mwxmmgx _ as complied all] the obligation€|;.ixr1;%»osed upon, him by the §,$§§{°°"° °' "’°‘ mcome war-pr an excess—pmo6i ts x ws. » (f) if: a taxpayer violates or attempts to violate this section v,;},§ W there shall, in ad ition to all other penalties be added as part of ` the tax 25 per centum of the total amount ot the tax or de ciency in the tax, together withinterest at the rate of 1 per centum a month from the time thevtax became due. · amvacrrva mm or ·rrrLa m•°¤"° we- Sso. 286. This title shalltake effect as of January 1 1925, except §;,,‘§,Q{§§;" hma that section 257 and sections 271 to 285, inclusive, and this section, A¤¢¢.x>¤-51.5548. shall take effect on the enactment of this Act. TITLE III.-ESTATE TAX =¤=¤¤ M- Sac. 300. When used in this title- 'I`°¤¤= °¤¤¤¤¤¤d· (a) The term " executor " means the executor or administrator "E‘°°“‘°‘·" of the decedent, or, 1f there is no executor or administrator appointed, qualified, and acting within the United States, then any gerspln in actual or constructive possession of any property of the ece ent· , (b) Th ,e term " net estate ” means the net estate as determined "N°‘°°"‘°°·" uI](i8}_" the PI`OViSi0nS of section NM gh " (c) The term " month " means calendar month; and ·· (d) The term " collector " means the collector of internal revenue ` of the district in which was the domicile of the decedent at the time of his death, or, if there was no such domicile in the United States, then the collector of the district in which is situated the {part of the gross estate of the decedent in the United States, or, i such part of the gross estate is situated in more than one district, then the col- lictcgo of internal revenue of such district as may be designated by t e mmissioner. Sac. 301. (a) In lieu of the tax imposed by Title IH of the Reve- T" ‘°"°d °“ mg; nue Act of 1924, a tax equal to the sum of the followingxpercentages Lvr-of mw _ h , of the value of the net estate (determined as provid 1n section V°‘·“·*’·”· 303) is hereby imposed upon the transfer of the net estate of every deceden; dyingtifteé thtgdezgctment of this act, whether a resident or _ nonresi ent 0 e ni tates· $51 per centum of the amount hf the net estate not in excess of R¤°••· T 0 000 · $52, peri cgnéum of the arrgianbtogg which the net estate exceeds 0 000 an oes not ex · 3’p&er centum owe amoougg by ivhidh the net estate exceeds $100,000 and oes not exc $200 · 4 per centum of the $a1mdunt hy which the net estate exceeds $200,000 and does not exceed 00 000· 5 per centum of the$amdunt’by·which the net estate exceeds $400,000 and does not exceed 600000- · 61 psr centum of the$amdunt’by which the net estate exceeds $600,000 an oes not exceed 800000· 7 per centum of the$amdunt hy which the net estate exceeds $800,000 and does not exceed 1 000000- 8 per centum of tlie ainouiét by which the net estate exceeds $1 000000 and does not exceed 1 500000; il pier centum of the amount,by’which the net estate exceeds $1,500,000 and does not exceed $2,000,000;
