Mr. MORHILL. I move the following, to come in at the properplace: After line 2693 insert the lollowmiz: That section 147 be amendedbystrikingout all after the enactingclause and insertin in lieu thereof the following: that any person wide to pay duty in respect to any successionshall give notice. to the assessor or as sistant assessorof his liability to such duty within 30 days froni the time when he shall becomeen title in possessionto such succession or to the receipt of this income and profits thereof; and shall at the same time deliver to the assessoror asst assessora full and true account of said succcssion. for the duty whercon he shall be accountable and of the value of the real estate involved and of the deductions claimed byhim. togetherwith thoiiaines of the successorand predecessor and their relatio to eachother and all such other particulars as shall be uccessuryor proper for enabling the assessoror alsistant assmsorto fully and correctly to ascertain go duties due: and the assessoror asstassessor, satisfied With such accountand estimateasorigin ally delivered or With any amendmentsthat may be made therein upon his requisition. may assess the succession duty on the footing of such account and estimate: but it shall be lawiul for the assessoror mistant assessor.if dissatisfied With such account, ohrimit, tnoo accountand estimate shall be delivered to assess the duty on the best information he canobtain. subjectto appealiishereinafter provided; lnd if the duty so assessedshall exceed the duty as lflmblo according to the return made in the assessor or asst assessor, and with which he shall have been (ilSFltilSlled, or if no account and estimate has been delivered and if no appeal shall be taken against such assessmentthen it shall be in the discretion of the assessor, hnvnig regard to the merits of each case to assess the whole or any part of the expensesincident to the taking.of such assessment. in addition to such duty; and if there shall be an appeal againstsuchlat mentioned assessment, then the payment of such expenses shall be in the discrotion of the ComrIntRev. That section 148 be amended by striking out all after the enacting clause and insertinguu lieu thereof the following: that if any personrequired to give an such notice or deliver such account, as aforesaid.s all willfully neglectto do so Within the time required by law. he shall be liable to pay to the U.S. a sum equal to 10%. upon the amount of dutyqiay able by him; and if any personliable under this act to pay any duty in respect of his SllCCCSnlOsflliall. after such duty shall have been finally ascertained. willfully neglectto do so within ten days alter being notified. he shall also be liable to pay to the U.S. a sum equal to ten percerit. upon the amount of duty so unpaid, at the sametime and in the same manner as the duty to be collected. The amendment was agreed to.