The Athens post. [volume] (Athens, Tenn.) 1848-1917, 1861-08-30

received as the list of such person.
SEC. Z. That if any person shall deliver
| or disclose to any collector or assessor an.
pointed in pursuance of this act and re-
quiring list rs aforesaid, any false or
| fraudulent list, with fintent to defeat or
eyade the valuations or enumeration here
by intended to be meIe such person, SO
offending, shall be fined in a sum not cx
ceediug five hundred. .dollarsto be recoy.
cred in any court .of competent. iuris.
diction.
SEC 8. Any person who shall fail to de-
liver to the collector or assessor n list Of
his taxable property at the time prescrib-
ed by him, shall be liable to n double tax
upon all his taxable property; the same
to be assessed by thes sollector or assessor.
and to be collected IN the same manner
and by the same prbt ess as is herein plo-
vided as to the single fax.
SEC 0. The lists Sd \ be made in refer
ence to the value &ssf situation of the
property on the.irsa<Aif of October next.
and shall be made out, completed and
delivered into the hands of each of the
tax collectors on the first day of Deccm-
Der next; and upon the receipt Thereof,
each tax collector may, for twenty-one
days next ensuing the said first Decem-
Der, hear and determine all appeals from
the said Assessments as well as applica-
tions for the reduction of double tax,
when such tax may have been incurred.
to n single tax; which determination shall
be final.
SEC. 10. The several tax collectors shall,
on or before the first day of February
ensuing, furnish to the chief collector Of
the State in which his district is situated,
u correct and accurate list of all the as
sessmcnts made upon each person in his
district, and of. the amount of tax to be
paid by such person, specifying each OBJ
ject of taxation; and the said chief col
lector shall collate the same in proper
form and forward the collated lists to the
Secretary of the Treasury.
SEC. H. The said several collectors shall
on the first day of May next, proceed to
collect from every person liable for the
said tax the amounts due and severally
due and owing, and he shall previously
give notice for twenty days in one news
paper, it any published in his district,
and by notifications in at least four pub
lie places in each township, ward, or pre-
cinct within his district, of the time and
place at which he will receive the said
tax; and on failure TO pay the same, it
shall be the duty of the collector, within
twenty days after the first day of May
aforesaid by himself or his deputies, to
collect the said tax by distress and sale of
the goods, chattels or effects of the per-
sons delinquent. And in case of such dis
tress it shall be the duty Of the officer
charged with the collection to make or
cause to be made, an account of the
goods or chattels which may be distrain-
ed, a copy of which, signed by the officer
| making such distress, shall be left with
the owner or possessor of such goods,
chattols or effects, or at his or her dwell
ing, with note of the sum demanded,
and the time and place of sale; and the
said officer shall forthwith cause II notiti
cation to be publicly ADVERTISED or posted
pp at two public places .acarcst to the res
! idence' of the person whose property shall
| be distrained, or at the courthouse of tho
| same county, if not more than ten miles
| distant, which notice shall specify the ar
| ticles distrained, and the time and place
! proposed for the sale thereof, which time
| shall not berless than ten days from the
! date f'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 oi
distress for the payment of the taxes a
| foresaid, the goods, chattles, or effects Sc
distrained sintll and may be restored to
! the owner or possessor, il, prior TO the
sale thereof, payment or tender Thereof
shall be made to the psoper officer charg
| ed with the collection oil the !ull amount
| demanded, together with such fee for le
vying and such sum for the necessary and
| reasonable expense OF removing and keep
ing the goods, chattels or effects so dis
trained as may be allowed in like cases
| by the laws or practice OF the State where
in the distress shall have been made; but
in case of non payment or tender rs n
foresad, the said officers shall proceed tc
sell the SAID goods, clattels or effects at
public auction, and shall and may retain
from the proceeds of such sale the n
mount rtemandable for the use of the
Confederate States, with the necessary
y and reasonable expenses of distress anc
sale, and5a commission of five per centum
4 thereon for his own use rendering thu
overplus,nif any there be, to the person
Il whose goods, ohattels or effects shall hay,
beeit distrained: PotsIcA, that it shall no
be lawfuit to make distress Of the tools o
implements OF trade or profession, bcas
Of the plough, and farming utensils ne
I
lands, arms, or such household itirnitur
tor apparelas may benecessary for a FAM
l. SEC. II. That if the tax assessed OF
any real estate shall remain unpaid o.
d the first, day Of June next the tax collec
tor OF the district wherein the same
situated, shall. on the first Monday of Ju
II ly thereafter, proceed to sell the same o
rta suiiiciency thereof at public auction, t
tic highest hidder, to pay said taxos,l to
gether with sissehss-sss- eentum on tn
amount Of said taxes. and costs OF sale
said sale to be at theIcourt-house door q
the county, or parish, wherein said rea
: estate is situated, and, if there shall b
more than one county or parish in dis
trict, the said collector is authorized I
appoint deputiesto make such sales in hi
name, as he cannot attend to himself
and, iog all the lands SO sold by said dcI
l1Ities. tho deeds as hereinafter provide
@or, shall be executed by said collecto,
: hand such sales so made shall be valid
whether the real estate SO sold shall
; assessed in the name of the true owne
! OF not But in all cases where the prC
perty shall not be diyisible so as to enabl
the collector by a sale of part thereof I
raise the whole amount OF the tax, wit
all costs, charges and commissions, th
whole of such property shah be sold, an
the surplus of the proceeds of the sale, a
ter satisfying the tax, costs, charges an
commissions. shall be paid to the owne
OF the. property Or his legal representatiy,
or, If he or they cannot be found, or =,
fuse the same, then such surplus shall /
deposited in the Treasuryof the ConieC
crate States, to be theFt held for the us
Of the owner or his legal representative
until he B. they shall make applicatio
therefor to the Secretary soi the 1reasur
, who, upon such application, shall, by wa
! rant on tha Traasllrv nansa tho emma