The Athens post. [volume] (Athens, Tenn.) 1848-1917, 1861-08-30
1HENs, TENN, FRIDAY, AUGUST 80, 1861.

Sahe Snill nave Dcen actually sold, shall
be allowed TO pay the amount of the tax
thereon, with an addition of ten per cen
tnm on the. same; on the payment of
which the sale of the said property shall
not take place: Procidcd, nlso, that the
owners, their heirs, executors or admins
traitors, or any person on their behalf,
snail have liberty TO redeem any lands and
other real property sold as aforesaid,
within two years from the time of sale,
upon payment TO the collcctoraior the use
oil the purchaser, his heirs or assigns, of
The amount paid bysuch purchaser, with
interest Tor the same ut the rate of twen-
ty per contum per annum, ami no deed
shall be given i'll pursuance of-such sale
until the time of redemption shall have
expired: Proridcd further, that when the
owner Of any land or other real property
sold for taxes under the provisions of this
act shall be in the military service of the
Confederate States, before and at the time
snid sale shall have been made the said
swner shall have me sI1r11Vssss E--.;s.-r1rs.-
ing the said property at any time within
two years after the close of his term of
service. And the collector shall render a
distinct account of the charges incurred
in offering and advertising for sale such
property, and shall pay into the treasury
the surplus, if any there be of the atore-
said addition OF twenty per centum orten
per centum. as the case may be, after de-
iraying the charges. And in every case of
the sale Of real estate, which shall he
made under the authority of this act for
the assessment and collecting of direct
taxes by the collectors or marshals, re-
spectively, or their lawful deputies, re-
spectively, or by any other person or per-
sons the deeds for the estate so sold shall
be prepared, made, executed and proved
or acknowledged at the time and times
prescribed IN this act respectively, or by
any other or persons the deeds for the cs-
tate so sold shall be prepared, made, exc
cuted and proved or acknowledged at the
time and times prescribed in this act by
the collectors respectively, within whose
collection district such real estate shall be
situated, or, in case OF their death or re-
moval from Office, by their successors, on
payment of the purchase money, or pro-
ducing Il receipt therefor, if already paid,
in such form OF law as shall be authorized
and required by the laws Of the Confede-
rate States, or by the law OF the State in
which such real estate lies, for making,
executing, providing and acknowledging
deeds of bargain and sale or other CON
veyanccs for the transfer and conveyance
of real estate, and for every deed so pre-
pared, made, executed, proved and ac-
knowledged, the purchaser or grantee
shall pay to the collector the sum Of five
dollars for the use of the collector, mar
shal or other person cffecting the sale of
the real estate thereby conveyed. The
commissions hereinafter allotted to each
collector shall be in full satisfaction Of all
services rendered by them. The assessors
appointed under them shall be entitled to
three dollars for every day employed in
making lists and assessments under this
act, the number of days being certified by
the collector and approved by the chiefcol-
lector of the State, and also five dollars
for every hundred taxable persons con
| tanned in the listo.as completed by hin
and delivered toethe Sol !ector Proriki
| that when the owner OF any real estate i.
| unknown, or is n nonresident 'oi tho
| State or tax district wherein the same is
situated, ana has no agent resident in
said district, the assessor shall himself
make out list of such real estate for the
assessment.
SEC. Il. Separate accounts shall be kept
at the Treasury of all moneys received
from each of the respective States, and
the chief collector shall procure from
each tax collector such details.ns to the
tax, and shall classify the same in such
manner as the Secretary of the Treasury
shall direct, and so as TO provide full in
| formation as to each subject of taxation
SEC. IA. Each collector shall be charg
ed with an interest OF five per cent. pei
! month for all moneys retained in his pos
session beyond the time at which he j,
| required to pay over the same by law, OF
by the regulations established by the Sec
retary of the Treasury
SEC. Is. Each collector, before entering
upon the duties of his office, shall Civ,
bond in such sum as shall be prescribed
by the Secretary of the Treasury with sut
fcient sureties, and shall take an oath
| faithfully to execute the duties of his Of
| lice; and that he shall support and delcnC
the Constitution ofthe Confederate States
| SEC. l6. Upon receiving the tax due b,
| such person the collector shall sign re
ceiptsi in duplicate, one whereof shall b.
| delivered TO the person paying the same
and the other shall be forwarded to tn
chief collector of that State. The none
collected during each MONTH or durin
any shorter period which may be designa
ted by the Secretary of the Treasury
shall 6e also Immediately forwarded t
the said chief collector, and by him b
disposed of according to the,drection &
the Secretary of the Treasury; and tn
said chief collector shall report the sam
Immediately to the Secretary of the Tres
sury, and shall furnish hime with liz
| specifying the names and amounts {
| each of the receipts which shall hav
been forwarded TO him as aforesaid by th
district collectors. " aa. iaf. r..f. ..
SEC. II. The taxes assessed on each per
son shall be II statutory lien for one yea
tupon all the property Of thu person il
| preference TO any other lien; the said liei
to take date from the first day Of October
| to which the valuation has relation an
the lands and other property of any co
lector shall be bound by statutory lien fo
five years for all moneys received by hin
for taxes; the date Of such lien to con
mence from the time OF his receiving til
morey. ..r....
See. Is. The compensation of the Ia
collectors shall be five per cent. on th
first ten thousand dollars received, an
two and halfper cent, on all sums bC
yond that amount, until the compensate
Shall reach eight hundred dollars, beyon
which no farther compensation shall b
paid,
Sec. 10. The Secretary of the Treasur
is authorized to establish regulations sui
able and proper to carry this act into e
feet; which regulations shall be bindin
on all ollicerss The said Secretary ma
also frame instructions as TO all detail
which shall lbe-ebligatory upon all partit
embraced within tic pravisions of this ac
He may also correct all errors ! in asses
ments, valuations and tax lists, or in til
collection thereof, in such form and upo
such evidence as the said Secretary ma
approve. l..t s4s-.... .rI.. d. .t
Sec. 20. Corporations arc intended |
! | 4 ! i, ,,1,1