Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1861-08-23

more than ten miles distant, which notice
shall specify the articles distraincd and
the time and place proposed for the sale
thereof, which time shall not be less than
ten days from the date OF such notification,
and the place proposed for the sale not more
than five miles distant from the place Of making
such distress: Provided, that in any case of
distress for the payment Of the taxes aforesaid,
the goods, chattles or effects so distrained shall
and may be restored to the owner or posses.
so-, il, prior to the sale thereof, payment or
tender thereof shall be made to the proper off
Ger charged with the collection of the full
amount demanded, together with such fee for
levying and such sum for the necessary and
reasonable expense Of removing and keeping
the goods. chattels or effects so dlstrained as
nav be allowed in like cases by The laws or
practice of the State wherein the distress shall
have been made; but in case Of non.payment
or tender as aforesaid, the said officers shall
proceed to sell the said goods, chattclSor effects
at public auction, and shall and may retain
from he proceeds Of such sale the amount &c
mandable for the use of the Confederate States,
with the necessary and reasonable expenses oil
distress and sale, and q commission oil 1--we per
centun thereon for his own use, rendering the
o~vcrpius, If any there be, to the person whose
goods, chattelS or effects shall have been dIS'
| trained: Provided, that it shall not be lawful 10
make distress of the tools or implements oil &
trade, or profession, beast Of the plough, AMI
farming utensils necessary for tile cultivation OF
improved lands, arms or such household fnrni-
ture or apparel as may he necessary tor 4
family.
SEC. IL. That if the tax assessed oil any
real estate shall remain unpaid on the lirst day
Of June next, the tax collector Of the district
wherein the same is situated, Shall, on The tirst
Monday Of July thereafter, proceed TO sell Tie
same, Of suiiiciency thereof, at pnb!ic auction
to the highest bidder, TO pay said taxes, 10
scthcr with twenty per centum on the amount
of said taxes, and costs Of sale; said sail TO
be at the courthouse door Of the county, or
parish, wherein said real estate is situated,
and, if there shall be more than one COUNTY
or parish in q district, the said tax collector ~
authorized to appoint deputies to make such
sales in his name, as he cannot attend 10 him.
self; and, for all lands so sold by sad depn'
ties, the deeds, as hereinafter provided for, Shall
be executed by said collector, and such sales
so made shall be valid, whether the real estate
so sold shall be assessed in the name Of the
true owner or not. But in all cases whcr the
property shall not be divisable so as to .naolc
the collector By a sale Of part thereof } raise
the whole am,unt Of the tax, with - costs,
charges anf commissions, the whole of such
property 81 AL be sold, and the surplus OF the
proceeds of The sale, after satisfying the Tax.
costs, charges aMd commissions, shall be paid
to the owner Of l::e property or his legal re
representatives., Or, ifhe or they cannot be found;
or refuse TO receive the same, thcn such sur
plus SHALL be deposited in the Treasury Of The
Confederate States, to lie there held for
The use Of the owner Or his legal repre-.
scntalives, until he or they Shall make
application therefore to the Secretary of
the Treasury, who, upon such :pplica,
ton, shall, by warrant OH the Treasury, cause
the same to be paid TO the applicant. And il
the property offered for sale rs aforesaid, call
not be sold for the amount OF the tax due there
on, with the said additional twenty per Cell
Jun thereto, the collector shall purchase The
same in behalf of the Confederate States for the
amount aforesaid: Provided, that the owner
or superintendent Of the property aforesaid,
before the same shall have been actually sold,
shall Lc allowed t. pay The amount Of the tax
thereon, with an addition Of ten per centum on
the same; on the payment Of which the sale Of
the said property shall not take place: Pro.
vided, also, that the owners, their heirs, exec.
utors or administrators, or any person on their
behalf, shall have liberty to redeem any lands
and other real property sold as aforesaid, with
in two years from the time OF sale, upon pay
ment to the collector for the use Of the pur.
chaser, his heirs or assignecs Of the amount
paid by such purchaser, with interest for tic
same at the rate Of twenty per centum per an
mum, AMI no deed shall be given in pursuance
Of such sale until the time Of redemption shall
have expired: Provided further, that wfirn
the owner of any land or other real pro.
perty sold for taXes under the provisions OF
this act shall be in the military service Of
the Confederate States, before and l; the
time said snlc shall have boon made, the said
owner shall have the privilege Of rec:ceming
the said property at any time within Two years
after the close Of his term Of Service. And the
collector shall render u distinct account OF the
charges incurred in Offering and advertising
lor sale such property, and shall pay into the
treasury the surplus, ii any there hc, ui the
aforesaid addition ottWcnly per ecntu,i "r ten
per ccnluI, as the case may he, after de!raying
the charges. And in every case Of the sale "f
rea! estate, which shall o. made under the
authority 6f this net Tor The assessment and
collecting Of direct taken by the collectors or
marshals, respectively. or their lawful deputies,
respectively, or by any other person or persons
the deeds for the estate So SOLD shall be pre-
pared, made, executed and proved or acknow.
lodged 1T 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 removal
from office, by their successors, on payment
of the purchase money, or producing Il receipt
therefor, If already paid, in such form Of law AZ
shall BE- authorized and required by the laws
of the Confederate States, or by the law Of
the State in which such real estate lies, Tor
making, executing, proving and ackncwlcdg.
ing deeds of bargain and sale or other convey.
ances for tho transfer and conveyance Of real es.
tate, and for every deed 90 prepared, made,
executed, proved and acknowledged, the pur.
chaser or grantee shall pay TO the collector the
sum Of five dollars for The use Of the collector,
marshal or other person cffecting the sale OF
the real estate thereby conveyed. The com.
missions hereinafter allowed TO each collector
shall be in full satisfaction Of all services
rendered by them. The assessors appointed
under them shall! bc entitled to three dollars
for every day employed in making lists and rs.
sessments under this act, the number Of days
being certified by the collector and approved
by the chief collector Of the State, and also
five dollars for every hundred taxable pcrSnris
contained in the lists As completed by Hin and
delivered To the collector: Provided, that
when the owner Of any real estate is unknown,
or is u nonresident Of the State or tax district
wherein the same is situated, and has no agent
resident in said district, the assessor shall him.
self make out Z list Of sncLi real estate for a,.
SIC. Ii. 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 de-
tails as to the tax, and shall classify the same
in such . manner as the Secretary Of the Urea
sury shall direct, and so as 10 provide full III