The national Republican., 1861-08-08

manner hereinbefore provided. III the property
advertised for sale cannot be sold for the amount
of the tax due thereon, with the said addition
thereon, the collector shall purchase the same
in behalf Of the United States for such amount
and addition. And the collector shall render
q distinct account Of the charges incurred in
offering and advertising for sale such property,
and pay into the Treasury the surplus, IT any,
of the aforesaid addition Of ten or twenty per
centum, as the case may be, after defraying the
said charges.
Sec, 49,. And b.. 1t further enacted, That the
collectors, designated as aforesaid by the Secre.
tary of the Treasury, shall deposit with the
clerks of the District Court Of the United
States in the respective States, and within
which district the property lies correct lists Of
the tracts of land or other real property sold
by virtue of this act for non payment of taxes,
together with the names of owners or presumed
owners, and Of the purchasers Of the same at
the public sales aforesaid, and Of the amount
paid by said purchasers for the same; the
owners, their heirs, executors, or administra.
tors, or any person in their behalf, shall have
liberty to redeem the lands or other property
sold, as aforesaid, within two years from the
time Of sale, upon payment to the clerk afore.
said, for the use of the purchaser, his heirs, or
assigns, of the amount paid BY such purchaser
Cor the said land, or other real property, with
interest for the same at the rate Of twenty per
centum per annum and Of q commission Of
FIVE per centum on such payment, for the
use of the clerk aforesaid. The clerks shall,
on application, pay to the purchasers the moneys
thus paid for their use; and the collectors, re.
spectively, shall give deeds for the lands or
property aforesaid to the purchasers entitled to
the same, in all cases where the same shall not
have been redeemed within two years, as afore.
said, by the original owners thereof, or their
legal representatives, or any person in their
behalf and deposit such deeds with such clerk.
And the said clerk shall be entitled to receive
from the purchaser. for his own use, the sum
Of one dollar, in addition to the sum hereinbe.
fore made payable to the collector, for every
such purchasers. And in all cases where
lands may be sold under this act for the pay
nent Of taxes, belonging to infants, persons Of
insane mind, married women, or persons be-
yond sea, such persons shall have the term of
two years after their respective disabilities shall
have been removed, or their return to the
United States, to redeem lands thus sold, on
their paying into the clerks office aforesaid
the amount paid by the purchaser, with fifty
per centum addition thereto, together with ten
per centum interest per annum, on the aggre-
gate sum, and on their payment to the pur.
chaser of the land aforesaid a compensation
for all Improvements he may have made on the
premises subsequent to his purchase, the value
Of which impro ovements to be ascertsined by
three or more neighboring freebolders, to be
appointed by the clerk aforesaid, who, on
actual view Of the premises, shall assess the
value Of such improvements, on their oaths,
and make return Of such valuation to the clerk
Immediately. And the clerk of the court shall
receive such compensation for his services
herein, to be paid by and received from the
parties, like costs of suit, as the judge of the
district court shall, in that respect, tax and
allow.
Sec. 40. And Je it further enacted, That the
several collectors shall, at the expiration of
every month, after they shall, respectively,
commence their collections in the next and
every ensuing year, transmit to the Secre.
tary OF the Treasury statement Of the col
lections made by them, respectively, within the
month, and pay over quarterly, or sooner, if
required by the Secretary of the Treasury, the
moneys by them respectively collected within the
said term; and each of the said collectors shall
complete the collection Of all sums annually
assigned to him for collection, as aforesaid,
shall pay over the same into the Treasury, and
shall render his final account to the Treasury
Department, within six months from and after
the day when he shall have received the col.
lection lists from the said board of assessors,
or the said requistion OF the Secretary of the
Treasury, as aforesaid: Provided ho,cerer,
That the period of one year and three months
from the said annual day shall be annually al.
lowed.to the collector designated in each State,
as aforesaid, by the Secretary of the Treasury,
with respect to the taxes contained in the list
transmitted to him by the other collectors, as
aforesaid.
Sec. Al. And be ii further enacted, That
each collector shall be charged with the whole
amount OF taxes by him recepted, whether
contained in the lists delivered to him by the
principal assessors, respectively, or transmitted
10 him by other collectors a shall be allowed
credit for the amount of taxes contained in the
lists transmitted in the manner above provided
to other collectors, and by them receipted as
aforesaid and also for the taxes Of such per
sons as may have absconded or become inso
vent, subsequent TO the date of the assessment
and prior to the day when the tax ought, &C
cording to the provisions of this act, to have
been collected: Provined That it shall be
proved to the satisfaction of the First Comp
troller Of the Treasury that due diligence wa,
used BY the collector, and that no property was
left from which the tax could have been re-
covered ; and each collector designated in
each State, as aforesaid, by the Secretary o.
the Treasury, shall receive credit for the taxes
due for all tracts of land which, after being
offered by him for sale in manner aforesaid
shall OR may have been purchased by him in
behalf of the United States.
Sec. AZ. And be ii further enacted, That il
any collector shall fail either to collect or tc
render his account, or to pay over in the man
ner or within the times hereinbefore provided
it shall be the duty of the First Comptroller Of
the Treasury, and he is hereby authorized and
required, immediately after such delinquency
to report the same to the Solicitor of the
Treasury, who shall issue o warrant OF distress
against such delinquent collector and his sure
ties, directed to the marshal Of the district
| therein expressing the amount Of the taxes