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

ucn Collector :-fToufded, mat NJ shall
aot be lawful to make distress of the tools, II
,r implements eta trade OF profession, beasts I
of the plough, necessary for the cultivation
of improved lands, arms or household far
nitere, or apparel necessary for family.
Sec. -. .dnd be it further enacted, That |
whenever goods, chsttels or effects, sufiei. |
ent to satisfy any tax upon dwelling houses, |
or lands, and their improvements, owned. |
occupied, orsuperinteBdedb ypersons known
and residing within the same collection dis
trict cannot be found, the collector having
hrst advertised the same for thirty DAYS in
n newspaper printed within the collection
district, if such there be, and having post
ed up in at least ten public places within
the same, notification Of the intended sale,
thirty days previously thereto, shall proceed
to sell at public sale, so much Of the said
property as may be necessary to satisfy the
taxes due thereon, together'with an additi.
on OF twenty per centum to the said taxes
And it the property SO advertised for sale,
cannot be sold for the amount of the tax
due thereon, with the said additional per
centum thereto, the collector shall pur
chase the same in behalf of the United
States, for the amount aforesaid. Proui-
ded, that the owner or superintendent Of
the property aforesaid, after the same, shall
have been as aforesaid advertised for sale,
and before 1t shall have been actually sold,
shall be allowed to pay the amount of the
tax thereon with an addition of ten per CEN
tum on the same, on the payment of which
the sale ofthe said property shall not take
place: Provided also, That the owners
their heirs, executors or administrators, or
any person in their behalf, shall have liber-
ty to redeem the lands and other property
sold as aforesaid within two years from the
time OF sale, upon payment to the collector
Tor the use OF the purchaser, his heirs or as
signs, of the amount paid by such purcha-
ser with interest for the same at the rate of
twenty per centum per annum and no deed
shall be given in pursuance of such sale, in
I'll the time of redemption shall have expir-
ed (; and the collector shall render dis
tinct account of the charges incurred in Of
fsring and advertising for sale such pro.
perty. and shall pay into the Treasury the
surplus, if any there be of the aforesaid ad
di1ion of Twenty per centum, or ten per cen
tum, as the case may be, after defraying the
said charges.
Sec. 23 Ind be if further enacted, That
with respect to property lying within any
collection district, not owned, occupied, or
superintendedby some person residing there
In and on which the tax shall not have been
paid to the collector within ninety days af
ter the day on which he shall have received
the collection lists from the principal asses
scr, the collector shall transmit lists of the
same TO one of the collectors within the same
rtate to be designated for that purpose by
the Secretary of the Treasury. And the
collector who shall have been thus designa-
ted by the Secretary of the Treasury shall
transmitreceipts for all the lists received as
aforesaid, to the collector transmitting the
same, and the collectors thus designated in
each state by the Secretary of the Treasu
ry, shall cause notifications of the taxes due
as aforesaid, and contained in the lists thus
transmitted to them, to be published for six
~ days in at least one OF the newspapers
published In the state and the owners of
the property on which such taxes may be
due, shall be permitted to pay TO such collec-
tor, the said tax with an addition of ten per
centum thereon: Provided, such payment
is made within one year after the day on
which the collection of the district where
such property lies, had notified that the tax
had become due on the same.
Sec. - .fn6 be ft further enacted, That
when any tax as aforesaid, shall have re
manned unpaid for the term Of one year as
aforesaid, the collector in the state where
the property lies, and who shall have been
designated BY the Secretary of the Treasu
ry as aforesaid, having first advertised the
same for sixty days, in at least one news
paper in the state, shall proceed to sell at
public sale, so much Of the said property as
may be necessary to satisfy the taxesaklge
thereon, together with an addition of "a
sy per centum thereon. If the property u
vertised for sale, cannot he sold for the
mount Of the tax due thereon, with the said
addition thereon, the collector shall pur-
chase the same, in behalf of the United
States, for the amount Aforesaid. And the
collector shall render distinct account of
the charges inSinred in Offering and adver-
Using for sale such property, and pay into
the Treasury the surplus if any. of the a
foresaid addition of ten or twenty per cent
asthe case may be, after defraying the said
charges.
Sec. IS. lind be it further enacted, That.
the collectors designated al aforesaid, by aze
Secretary of the Treasury, shall depb5
with the CLERKS Of the district courts of tie'
United States in the respective states, and
within which district the property lies, cor
rect lists of the tracts Of lands or other real
property sold by virtue Of this act, for non.
payment of taxes, toges.sr with the names
of the owners or presumed owners, of the
purchasers of the same at public sales a.
foresaid, and of the amount paid by such
purchasers for the same. The owners, their
heirs, executors, or administrators, or any
person in their behalf, shall have liberty to
TO redeem the lands or other property sold
as aforesaid, within two years from the time
of sale, upon payment to the clerk afore.
said, for the use of The purchaser, his heirs,
or assigns, of the amount paid by such pur-
ehaaSr r., The aaid land or other real Y,rc.