Delaware State journal and statesman., 1861-08-16

D an account OF the good or chattels which ma
be dislrained, copy Of which. signed by tn
officer making such distfnini, shall be left wit
the owner or possessOr of such goods, chattel-
or effects, or ut his OF her dwelling, with SOM
person of table age and discretion, with not,
OF the sum demanded. and tho time and place o
sale; nnd the said officer shall forthwith cause !
notification to be publicly posted up ut two Of
the taYerns nearest to the residence of the per.
son whose property shall be distrained, or at the
courthouse Of tho same county, it not more
than ten miles distant, which notice shall specify
Tue articles disiraned, and the time and place for
the sale thereof, which time shall not be less
than ten days from the date of such notification.
and the placed proposed for sale not more than
five miles dlstaut from the place Of making such
distraiut: Provided That in any case Of dis
traint for the payment of the tax aforesaid, the
goods, chaltels, effects 80 dislrained shall and
may be restored to the owner or pOssessor it,
prior to the sale thereof, payment or tender
thereof shall he made to the proper officer
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 aud keeping the goods
chattels or effects so distrained, as NAV be
allowed in like cases by the laws or practice of
the State wherein the disttRnt shall have been
made; but in case of non payment or tender.
MS aforesaid the said officers shall proceed to sell
tue said goods, chattel+, or effects, at public
auction, and shall and may retain from the pro
ceeds of such sale the amount demandable for
the use OF the United States, with the necessary
and reasonable expenses of distraint and sale
and commission Of five per centum thereon for
his own use, rendering the overplus, if any there
be, to the person whose goods, chattels, or ef
tects shall have been distrained. Prooidsd That
it shall not be lawful to mike distraint Of the
Tools or implements Of a trade or profession,
beasts of the plough necessary for the cultiya-
tion of improved lands, farms, or household
furniture. or apparel necessary for family.
Sec. &C. Am be FURTHER enacted That
whenever goods, chattels or effects sufficient 10
satisfy any tax upon buildings Westinghouse,
or lands and their improvements, owned, occu.
pied, or superntended by persons known or
residing within the same collection district, can
not be found, the collector having first advertised
the same for thirty days, in newspaper printed
within the collection district, if such there be,
and having posted up, in at least ten public
places within the same, a notification of the in
tended sale, thirty days previous thereto. shall
proceed to sell at public sale so much of the said
property as may be necessary to satisfy the
taxes due thereon, together with an addition o
twenty per centum to the said taxes But IN all
cases where the property liable TO direct tax
under this act may not be Invisible, so as to en-
able the collector by sale of part thereof to
raise the whole amount of the tax, with all costs
charges, and commissions, the whole of such
property shall be sold, aud the surplus of the
proceeds of the sale, after satisfying the tax
costs, charges and commissions, shall be paid
to the owner of the property, or his legal repre-
sentaiives, or if he or they cannot be found, or
refuse to receive the same, then such surplus
shall be deposited in the Treasury of the United
States, to be there held for the use of the owner
or his legal representatives, until he or they
shall make application therefor to the Secretary
of the Treasury, who, upon such application,
shall, by warrant on the Treasury cause the
same to be paid to the applicant. Aud if the
property advertised for sale as aforesaid cannot
be sold for the amount OF the tax due thereon,
with the said additional twenty per centum
thereto, the collector shall purchase the same in
behalf Of the United States for the amount
aforesaid; Prouiied, That the owner or suner-
intendent of the property aforesaid, af err the
same shall have been, as aforesaid advertised
for sale, and before it shall have been actually
sold, shall be allowed TO pay the amount of the
tax thereon, with au addition of ten per centum
on the same, on the payment of which the sale
of the property shall not take place: Propided
also, That the owners, their heirs, executors or
administrators, or any person on their behalf,
shall have liberty 10 redeem the lands and other
property Sold as aforesaid. within two years
from the time Of sale, upon payment to the
collector for the use of the purchaser, his heirs
or assigns, of the amount paid by said purchaser,
with interest for the same, at the rate of twenty
per centum per annum and no deed shall be
given in pursuance of such sale until the time
Of redemption shall have expired. And the
collector shall render 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
aforesaid addition of twenty per centam, or ten
per centum, ms the case may be, after defrayng
the charges And in every case of the sale Of
real estate which shall be made under the
authority of this act by the collectors, respec-
lively, or their lawful deputies, respectively 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 BY the
collectors, respectively within whose collection
district such real estate shall be situated in such
form of law as shall be authorized and required
by the laws of the United States, or by the law
Of the State in which such real estate lies, for
making, executing, proving, and acknowledging
deeds of bargain and sale or other conveyances
for the transfer and conveyance of real estate
and Tor every deed 80 prepared, made executed,
proved, and acknowledged, the purchaser or
grantee shall pay to the collector the sum of two
dollars, for the use of the collector or other
person eifcctng the sale of the real estate
thereby conveyed
Gtcs Of anu DC u IHFtttF ehucfeu, InAt WIN
respect to property lying within any collection
district not owned or occupied, or superintendent
by some person residing in such collection
district and on which the tax shall not have
been paid to the collector within ninety days
after the day on which he shall have received
the collection lists from the said assessors,
respectively, as aforesaid, or the reuuisition of
the Secretary of the Treasury as aforesaid, the
collector shall transmit lists of the same to one
0f hp Gtatn IN hn
designated for that purpose by the Secretary of
the Treasury; and the collector, who shall have
been thus designated by the Secretary of the
Treasury, shall transmit receipts for oil the lists
received as aforesaid, to the collector transmit
ting the same and the COLLECTORS, thus designa-
ted in each State by the Secretary of the
Treasury, shall cause notifications of the taxes
due ns aforesaid, aud contained in the lists thus
transmitted to them, to be published for sixty
days in at least one of the newspapers published
in the State aud the owners of the property
on which such taxes may be due, shall be per-
mitted to pay to such collector the said tax,
with mn addition of ten per centum thereon !:
Provided, That such payment is made within
one year after tho day on which the collector of
the district where such property lies had
notified that the tax had become due on the
same.
| Sec SO. And be il further enacted, That when
any tax, as 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, as aforesaid having
first advertised the same for sixty days in at
least one newspaper in the State, shall proceed
to sell, at public sale so much of the said
property ms may be necessary to satisfy the
taxes due thereon, together with an addition of
twenty per centum thereon; or if such property
is not divisihle, us aforesaid, the whole thereof
shall he sold, and accounted for in the manner
hereiubefore provided. If the property adver-
iised for sale cannot be sold for the amount of
the tax due thereon, with the said addition