The Rhode-Island Republican. [volume] (Newport, R.I.) 1809-1841, 1815-02-22

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sessed in the collection district for which he has
been or may be appointed, which bond shall be pay
able the United States, with condition for the true
and faithful discharge of the duties ais office &C
cerdug to law, and particularly for the due coiec-
tion and payment of all monies assessed upon such
district and the said bond shall be transmitted &c,
and deposited in the ufice of the comptroller OF The
treasury; Provided, oisrays, That no'hiig herein
contained shall be deemed TO annui or IN an! WISE
10 impair the obligation Of the bond heretofore gen
by any collector but the same shall be and remain
in full force and virtue, any tns in this act to the
contrary thereof in any wise NOW outstanding.
sec 24-.ind be IL further enocied, That the annu-
al amount OF the taxes SO assessed, shall be ana re-
main lieu upon all lands and other real estate, and
all slaves of the individuals who may be assessed Tor
the same during two years after the time II shall an
nuay become due and payable and the said lieu
shall extend TO each and every part Of all tracts orr
lots of land, or dwelling houses, notwithstanding
the same may have been Ovid ali, mated IN pa 6
Sec. 25-.9nd be t further enacted, That such col
Iector shall BE- suhonzed TO appoint, by an ins,ru-
meat in writing under his hand and seal. as manyll
deputies he may think proper, assigning to ca h1
such deputy, by that instrument Of writing, suoh
portion of his collection district he may think pro-
per and also to revoke the powers ot any deputy,
giving public notice hereof in that portion IT tho
district assigned TO such deputy; and ca such de
putty shall have the like autborit, in every respcctto
collect the dreci tax so assessed within the porton
of the district assigned to him, which is by this act
u
shall io ever, respect be responsible, both TO the
United States and to individuals, as the case may
be, for all monies collected and for every act done
deputy collector by any of his deputies whilst act
ing such Proraded, That nothing herein contain
cd shall prevent any collector from collecting, HIM
SELF the whole any part of the tax assessed,
and payable in his district.
See 26.-.ind be it further enacted, That each of
the said collectors, or his deputies, shall, within ten
days after receiving hs cole cton list from the prin
| ~,n 10. .y. nd
ally, within ten days after he shall be ,equucd by
the secretary of the treasury, advertise in news
paper printed in his collection district, If any there
be, and by catons, 10 be posted up in at least
four public places in his collection district, that the
said tax has become due aud payable. and state tho
times and places at which he or they will attend to
receive the same, which shall be within twenty days
after such notification and with re spect to persons
who shall not attend, according to such notifications,
1t shall be the duty of each collector, in person or
By deputy, TO apply once at their respective dwell
lings within such district, and there demand the
taxes payable by such persons, which application
shall bc made within sixty days after the receipt of
the collection lists aforesaid, after The receipt
of the requis,on of the secretary OF the treasury IS
aforesaid by the collectors; aud ii the said taxes
shall not then be paid within twenty dsys there
after, 1t shall be lawful for such collector, bis
deputies, proceed collect the sad by dis
tress and sale of the goods oha,teis, or effects of
the persons delinquent aforesaid And in of
ed with the collection, to make, or 10 be made
an account of the goods or cba,teis which cay be
dstrained, copy of which, signed by the officer
making such distress, she'll be left with the owner
or p,ssessor OF such goods, cha,els or effects or
al his or her dwelling, with note al he su.p de-
manded. and the tine and place Of the sale; and
the said officer shall forthwith Cause notification
to be publicly posted up al two OF the taverns near
est to the residence OF the person whose property
shall be dstralned,or At the court house of the same
.t..saa ,l,.-t.
notice shall specify the articles dstrsined, and the
time and place proposed for the sale thereof. which
time shall not be less than ten days from the d te of
such notification, aud the place proposed for sale
not more than five miles dis ant from the place OF
making such distress Provided, That in any
Of distress, oI the payment OF the duties aforesaid,
the goods, chattels effects dist aned shall and
may be restored to the owner possessor, " prior
to the sale thereof payment tender thereof shall
be made to the proper officer charged with the col.
lection, Of the full amount demanded, together with
such fee for levyng, and such sum for the nccessa
ry and reasonable expense Of removing and keeping
the goods, chattels, effects, so distrained, as
may be allowed in Ike by the laws or practice
of the state wherein the distress shall have been
made but in of non-payment tender a.
foresaid, the said officer shall proceed tc sell the
said goods chattels effects, public auction, and
shall and may retain from the proceeds OF snch sale
the amount demanded for the use of The States,
with the necessary and reasonable expenees OF dis
tress and sale, and commIs SION OF elBbt per cent
thereon for his use, rendering the overplus, IL
any there be. to tie person whose goods, cbaueis,
or effects, shall have been distrsined: Propided,
That it shall be lawful 10 make distress OF The
tools implements Of trade profession, beasts
Of the plough necessary for the cultivation of inn
,,o,ed lands, arms, household furniture, or APP
par. necessary for family
Sec 27. .9nd b. il further enacted That whenever
goods, chstes effects, sufficient 10 satisfy any tax
upon dwellinghouses or iasds, and their improve
ments. occupied or supeFiniended by persons known
or residing within the collection district,
be found, the collector. having first advertised
the for thirty days in a newspaper printed /
within the collection district, If such there be- and
having posted up, in at least ten public places withia
the same, a notification Of the intended sale, thirty
days previous thereto, shall proceed TO sell at public
sale. mucn of the said property as may be ncces-
saay to satisfy the taxes due thereon, together with
addition Of twenty per centum To the said taxes
But in all where the property Liable 10 direct
tax under this act, the said act Of Congress, en-