Virginia Argus. [volume] (Richmond, Va.) 1796-1816, 1804-04-25
AN ACT

mn ~
Further 10 a'nendIhe act eatifided " an oct ~
lay and collect a direct tao within rte U,ut-
cd 'tarcS.'
BE IL eslacfe6 6y fhe .Srndte and House o.
Representatives Ct the United Statcs IF Il
:le;ica IN Congress aSsemJied, That ii shall
be the duty of the collectors of the direct
tax, under whose direction, or By whom
any traGt Of lane may have been sold for
non-payment Of such tax, and where the
time limited by law for the redemption
of such lands, shall not have expired be-
fore the passing of this act, TO transmit
within three months after the passing Of
this act, correct transcripts of the lists OF all
the tracts of land or lots, which have been
sold either in whole ar in part, for non
payment of the said tax before the possing
ofthis act, 10 the supervisor or to the Off
GERS TO whom the duties OF supervisor may
have been transferred, or in case there be
no such person, to the marshal Of the dis
trict within which such lands may lie
and the said collectors shall likewise trans
init TO the same officer, within three
months alter TIE completion Of any sale
made subsequent to the passing of this act,
similar transcripts of the lists Of all the
tracts of land or lots which shall, after the
passing Of this act, &c scld, either in whole
or in part. for non payment of the said tax,
which several transcripts shall, in every
case, specify the trace or lot sold, i'm whole
or in part, the quantity OF land which has
been sold; the time when sold the a.
mount of tax, charges and costs for which
twas sold, and the amount paid by, and the
name OF the purchaser; ADD shall also de-
sIgnatc all those tracts or lots which shall
have been redeemed by the original pro-
prletors, or for their benefit, IN conformity
with thc provisions for that purpose here
totJre eDacied; and It shall also be the
duty OF the said collectors to pay over,
within the time aforesaid, to the officer,
to whom the above mentioned transcripts
may have been transmitted, the amount
OF all the monies paid to them by or for
the bsnett OF any original proprietor Of
lands or lots sold for non payment or the
tax, and subsequent TO such sale redeem
ed in conformity with law, by or for such
proprietor, which shall not at the time of
transmitting the said transcripts, have been
repaid by such collector TO the purchaser
OF such lands or lots: And any collector
falling 10 comply with the provisions of
this section, or with any Of them, shall
forfeit and pay the sum of one thousand
dollars with costs OF suit.
Sec. 2. .dHd be II further cnacfrd. That
IT any collector shall fail to transmit the
transcripts required by the first section OF
this ACT within the time aforesaid it shall
be the duty of the supervisor, officer acl-
ing as supervisor, or marshal, as the case
may be, or the distril within which The
collection district Of such collector may
be, to prepare within six months after the
passing of this acl, from the lists or such
ether documents as nay be in his posses
sion, a similar transcript oi the list Of lands
which such collector had by virtue OF the
second section Of the acl, entituIed An act
to amend AN at, entitled " An a@ to lay
and collect a direct tax within the United
states" been authorised TO sell for non
payment ol the said tax which list shall
likewise specify IN every case, the tract or
lot described IN the original assessment,
and the amount % tax, charges and costs
for which il was liable to be sold, and any
supervisor. officer acliuc as supervisor, or
marshal, as tie case may be, failing to
comply with the provisions of this seElion,
shall forfeit and pay the sum Of five nun
dred dollars with costs OF suit.
Sec. 3. mi BE- il further enacted, That
i shall BE- the duty Of the supervisors, Of.
ficers aching as supervisors, or narshals,
as the case may be, to exhibit the before
mentioned transcripts, whether transmit
ted by the collector, or prepared by them
selves and also, to keep open the original
assessment lists, and whenever required
within the time limited by law for the re-
dempton Of lands, or lots thus sold, to any
person wishing 20 ascertain whether any
tract OF land, or lot, has been sold gor nom
payment of the tax, to receive, within the
same period, from any person rendering
The same, the amour; Of the tax. charges
and costs for which any such tract Of land
or Tor, has been sold, with the interest which
Shall have accrued ON the same ae Gv.d no