The Rhode-Island Republican. [volume] (Newport, R.I.) 1809-1841, 1813-10-14

AN ACT
For the assessment and collection of direct taxes
and internal duties.


goods, chattels effects, sufficient to satisfy any
tax upon dwelling houses, or lands and their i'm
proyemen,s, owned, occupied, or superntendNd py
persons known and residing within the same colicc-
ton district cannot he found, the collector having
first advertised the for thirty days in newspa-
per printed within the collection district II such
there be, and having posted 1t up in at leas, ten
public places within the same, nothc alton OF the
intended sale, thirty day. previously thereto, shall
proceed to sell At public sale, much OF the SAID
property may be necessary satisfy the taxes due
thereon, together with al addition Of twenv per GEN.
tum to the said taxes. And If the property SO adj
vertrsed for sale cannot be sold for the amount Of
the tax due thereon, with the said additional per
centum thereto, the collector shall purchase the
same in behalf of the United States, for the amount
aforesaid: Pr0rided, That the superiulen-
dant of the property aforesaid, after the same shall
have been aforesaid advertised for sale, and be-
fore il shall have been actually sold, shall be allow
ed to pay the amount of the tax thereon with an ad
diton of ten per centum on The same. on the pay
ment OF which, the safe OF the said property slra
not take place: Prorsed also. That the their
heirs executors administrators, or sny person in
their behalf, shall have liberty to redeem the lands
and other property sold aforesaid within two
years from the time of sale. upon payment to the
collector, for the of The purchaser, his heirs
assigns, of the amount paid by such purchaser with
interest for the the rate of twenty per
tum per annuD; and no deed shall be given in pur-
suance of such sale, until the time of redemption
shall have expired and the collector shall render
distinct of the charges incurred in offering
and advertising for sale such property, and shall pay
into the Treasury the surplus, ii any there be- of
the aforesaid addition of twenty per centuT,
per csntum, The may be- after detraying the
said charges.
Sec. 23 ind be it further enacted That with
spect property lying within any collection district,
not owned occupied, or superintended by some per-
residing therein and which the tax shalt not
have been paid TO the collector within ninety days af
ter the day which he shall have received the COL
lection lists from the principal assessor, the collector
shall transmit s,s OF the to one OF the coliec-
tors within the state be designated for that
purpose by the Secretary of the Treasury Ard the
collector who shall have oeSn thus designated by the
Secretary OF the Treasury, shall transmit receipts
Tor all the lists received aforesaid to the ceiiec.
tor transmitting the same and the collectors thus
designated in each state by the Secretary of The
Treasury, shall cause notifications OF the taxes due
aforesaid, and con,aned in the lists tlus trans
mitted to them, to be published for sixiy days in at
least one of the newspapers pubiis he'd ~ t- s,Aei
and the owners Of the property which such taxes
may be due. shall be permitted TO pay to such col
ector, the said tax with addition Of ten per
tum thereon Prorided, Such payment is made with
in one year after the day which the collector Of
the district where such property lies, had notified
that the tax had become due OH the same
| Sec "a. Ind be IL further eaacicd That when any
tax aforesaid shall have remained 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 Treasury
aforesaid, having first advertised it for sixty days.
in al least newspaper OF the staie shall proceed
| to sell at public sale, much of the said property
AS may be necessary TO satisfy the ta1es due there
on, together with addition of twenty per centum
thereon 1t the property advertised for sale, can
not be sold Tor the amount Of the tax due there
on, with the said addition thereon, the cole ctor
shall purchase the same, in behalf Of the United
States, for the amount aforesaid And the collector
shall render distinct account of the charges incur
red in offering and advertising for sale such proper
ty, and pay into the Treasury the surplus II any, Of
the aforesaid addition Of ten or twenty per cent as
the case may be, after defrayng the sad charges.
Sec. Is. 4nd be it further enacted That the COL
ectors designated aforesaid, by the Secretary Of
| the Treasury, shall deposit with the clerks of the
district of the United States in the respective
states, and within which district the property lies
correct lists OF the of lands other real pro.
pery sold by virtue Of this act, for non payment Of
taxes, together with the names of the pre-
sumed owners of the purchaser. of the same AT the
public sales aforesaid, and of the amount paid by
! such purchasers of the same. The owners, their
| heirs, executors, administrators, any person
in their kehalf, shall have liberty TO redeem the
lands other property sold aforesaid within two
years from the time of sale, upon payment to the
clerk aforesaid, for the OF the purchaser, has
heirs or assigns, Of the amount paid by such pur-
chaser for the said land other real property, with
interests for the same, the Of twenty per
! tum per annum, and OF commission OF fyc per
! centum such payment for the Of the clerk a.
foresaid. The clerks shall, application, pay to
the purchasers the monies thus paid for their use,
and they shall give deeds for the lands or property
aforesaid, to the purchasers entitled to the same in
all cases where the shall not have been redeem
| ed within two years as aforesaid, by the orgiDs!
owners thereof or their legal representatives and
the said clerks shall be entitled receive from the
purchaser the sum of two dollars, for every such
deed, to be paid the delivery thereof TO such pur
chasrrs, and in all cases where lands may be sold
under this act for the payment Of taxes belonging TO
infants, persons of insane mind. married women or
| persons beyond sea, such persons shall have the
term of two years after their respective disabilities
shall have been removed. their return into the u
| nited States, to redeem lands thus sold, on their
paying into the clerks Office aforesaid the amount