Virginia Argus. [volume] (Richmond, Va.) 1796-1816, 1813-08-26

aid the amount paid by the purchaser, too Z,
ether with ten per centum per annum
hereon, and on their paying to the purchas-
r. of the land aforesaid. a compensation for
All improvements he. may have made on
the premises subsequent to his purchase,
the value of which improvements to |
be ascertained by three or more neighboring |
frecholders to be appointed by the clerk "a
fo-esaid, who on actual view of the premi.
ses shall assess the value of such improve
ments on their oaths, and make return of
such valuation to the clerk aforesaid immedi-
ately.
Sec. 26. And be n further enacted, That
the several collectors shall, at the expira-
ton ofevery month after they shall respec-
lively commence their collections, transmit
to the 5, secretary of the Treasury, = states
ment OF the collections made by them res
Pectively, within the month. and pay over
quarterly or sooner, if SO required by the
said Secretary, the monies by them respec-
lively collected within the said term. And
each OF the said collectors shall complete
the collection of all sums assigned to him for
collection as aforesaid shall pay over the
same into the Treasury, and shall render
his final account to the Treasury Depart.
ment. within six months from and after the
day when he shall have received the collec
ton lists from the principal assessor: Pro
uiaed however, That the period of one year
and three months from the said day shall be
allowed to the collector designated in each
state as aforesaid, by the Secretary of the
Treasury with respect to the taxes contain
ed in the list transmitted to him by the 9th
er collectors as aforesaid.
Sec. 81. ind be it further enacted, That
each collector shall be charged with the
whole amount of taxes by HIM receipted,
whether contained in tho lists delivered to
MN by the principal assessor or transmitted
TO him by other collectors, and he shall be
allowed credit for the amount of taxes con-
tanned IN the lists transmitted in the manner
above provided to other collectors, and by
them receiptcd as aforesaid, and also for the
taxes of such persons as may have absconded
or become insolvent, subsequent to the date
OF the assessment, and prior to the day when
the tax ought, according tothe provisions of
this act, to have been collected provided it
snaiI be proven to the satisfaction of the
Comptroller of the Treasury, that due dill
gence MAS used By the collector and that no
property was left from which the tax could
have been recovered -aRd each collector, de-
signated IN each state as a foresaid by the Sc
cretary ofthc Treasury, shallireceive credit
for the taxexrRe for all tracts of land, which
after being red for sale by him in the
manner aforesaid, shall or may have been
purchased by him in behalf of the United
States
Sec. %. And be IT, further enacted, That
If any collector shall fail either to collect or
70 render his account, or to pay over in the
manner or within the times herein before
provided, it shall be the duty of the Comp
troller of the Treasury, and he is hereby
authorised and required, TO issue warrant
OF distress against such delinquent collector
and his sureties, directed to the marshal of
the district, therein expressing the amount
OF the taxes imposed on tho district of such
collector. and the sums if any which have
been paid and the said marshal himself. or
by his deputy, immediately proceed tolevy
and collect the sum which may remain due
by distress and sale of the goods and chat.
tells or any personal effects of the delinouen,
collector; and for want of goods, chattels or
effects aforesaid sufficient to satisfy the said
warrant, the same may be levied on the
person OF the collector, who may be COM
mitted TO prison, there TO remain until dis.
charged In due course of law and further.
more notwithstanding the commitment of the
collector TO prison as aforesaid, or if he ar
scond, and goods, chattels and effects can.
not be found sufficient to satisfy the said
warrant, the said marshal or his denutv
shall and may proceed to levy and collect
the sum which may remain due, by distress
and sale OF the goods and chattels or any
personal effects of the surety or sureties Of
the delinquent collectors. And the amount
OF the sums Committed to any collection for
collection as aforesaid, shall and the same
are hereby declared to be lien upon the
lands and real estate Of such collector and
MS suretIes. until the same shall be discharg-
ed according to law; and for want of goods
and chattels or other personal effects of auch
collector or his sureties, sufficient to satisfy
any warrant of distress issued pursuant to
TIE preoseding section of this act, the land.
and real estate of such collector and his surg
ties, or so much thereof as may be- necessa
~ tor satisfying the said warrant, after be :
ing advertised for at least three weeks. in
not less than three public places in the col.
~ District, and in one newspaper print
% Inshe country or district, if any there be,
prior to the proposed time of sale, may and
snail be sold by the marshal or his deputy;
ana tor all lands and real estate sold in pur-
suance OF the authority aforesaid, the con
veyances OF the marshals or their duputies,
executed IN due form of law, shall give a
valid title against all petsons claiming under
delinquent collectors or their sureties afore.
saIu, and ali monies that may remain of
the proceeds of such sale after Satisfying
the said warrant of distress and paving the
reasonable Costs and charges of sale, shall.
be returned to the proprietor of the lands or
real estate sold as aforesaid.
Sec. %. drd be h further enacted. That
each and every collector or his deputy, who
shall exercise or be guilty of any extortion
ODDrcSaIoU- uudar roIor IS fL;a -