Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-27

goods or CndtteS which be dlSlraleu, copy ~
which signed by the olicermakG such dlsraint shall
pc e,t win the owner possessor o. sueh ous,
lels or effects or al his her dwelling WIN 50 ne per
soho snableage and discreti0n, with noe OF t.e sum
ueihaluea and the time and iHceoi Salc ana le S'u
posted up Of the tayers ne the residence
81 me person whose property shall be dlstralhe9 OF AZ
mites distant which notiee shall specify the articles qs
ae ana the time aud plaoa for TIE sac tGFIo Wcb b
une spall not be less than daN om the dc 81 sucn
notlheatlon and tue place propoed tor SAFE vt III e
distrant Provided rat in any case fdstr0n Tor the
paynent Of the tax ffofei laid, the goods, cnutri
70 the possessor it, prior to the sac there
o. payment or tender thereof shall he maze 10 tIe
amount demanded, together with such l,e for levy
,ng' ana such sum Tor the necessary ana lcnso, ,a
Snatte or effects tistraincd as may be alloWeum
IKE cases bI The laws practice Of ne sl"le Nct'
tlc uislralnt sha nave been lnade OHl n "a VI iiI
payment or ten Ter, a, aforesaid the san oieer sum
pro- eed to sell the said goods, chatels OF eyetS ~ I'M
lie auction, and shall and retain rom the proceeds
OF such sale tic amount dcmsndabc for tue use 81 tle
oenses OF diStrant and aud commission Grave per
eentum Thereof for his use rcudere the oterpus
any there pe, TO the person whose go.ds
effects shall have been dstraacd Provided, nat sna
not he lawful to make distaint Uf the tools Or lnpe
ments of trade profession, beasts of the plough ne
cessaTy for the cultivation OF improved laus aims OF
household furniture, apparel necessary 10! illy
goods chattels effects sufficient satisfy any tax up
provemens, owned occupied, superntend ed by PER
Sois SHOWN or residing within the same eoecoil us
ttlcI cannot be found the co lector having hrst
fused the same for thirty DAYS in newspaper printed
ing posted up, in at least public places within the
same, notification of the intended sale, thirty days
previous theret9 shall proceed sell al pnulc Sle 50
much of the said property may &c necessary Il sa
me taxes due thereon, ogete with an ADDITION u tWeh
the property labe to direct tax under this act may NOT
Deuylslbie so as to enable the coectorby sale o. part
thcIeol TO raise the whole amount Of he iA win al
COSTS charges, and commissions, the whole Of sueh prop
cry slt De SO d. and the surplus OF lie proceeds OF the
sale amer satisfying the tax, costs charges, ana coh
Mssios SNAIL be raid to the OF The property or
ms Iegal representatives,, or If he or they cannot ne
snail be deposited in the easury of the United States to
De t re held for the the or his legal repre-
seIatiyes' until he they shall make application there
for to the secretary of the treasury who upon such ap
peat.on' sna by warrant on the treasury cause Inc
same TO be paid to the applicant And II the property
lse LOT sac as aforesaid cannot ne s9I1 i0t ie
twenty per cenum thereto the collector shall purchase
the same IN behalf of the United states for the amount
aotesaa. PROVIDED mat the owner or SupeTlhteluel
OF the property aforesaid after the same shall have been
Is aioresad advertised for sale and before 1t shall have
been actually sold, shall be allowed to pay the amount
OF TIE tax thereon with addition of Ten per c'ntum
property shall not take place; Provided also That the
owners, their heirs executors administrators or any
lanes and other property sold as aforesaid within two
years from the time of sale, 10 the colec
tor Tor the OF the purchaser his heirs assigns, of
the amount paid by said purchaser with interest Tor ihe
same at the rate Of twenty per cenum per annum: and
no deed shall be given in pursuance of such ale un
the time OF redemption shall have expired And the
collector shall renders distinct account of the charges
INQUIRE in offering and advertising for sale such pro en-
tyi and shall pay INTO the treasury the surplus il any
there be- Of the aforesaid addition Of twenty per centum
or len per centum, as the case may be, after deirayng
the charges And the sale real estate
Whlc Sau Oe maue under the authority OF ms act by
the coeoto respectively or their lawful deputies re
pectvely the deeds for the estate sold shall be pre-
the time and times prescribed in this act by the collect
ors respectively, within whose collection districts such
real estate shdg be situated, such law ha
be authorized and required by the laws OF the United
tate lies, for making executing proving and acknowl-
edgng deeds OF bargain and sale other copveyMces
for the transfer and convey of real eState and for
every deed 50 prepared made executed proved and az
knOwledgcd, the purchaser gantee shall pay 10 the
dollars,
eeor or other person eectng the sale oil the real estate
Sec. 81 And be it further enacted That with respect
TO property lying within any collection district
ed or occupied or superniended by some person residing
in such collection district and which the shall
not have been paid tile collector within ninety days
after tue DAY on which he shall have deceived the eoec
ton lists from the said assessors respectively, a0re
said the requisiton OF the Secretary The Treasury
as aforesaid the collector shall transmit lists OF the same
OF the collectors within the state, to be DIES
gnaed fo that purpose by the Secretary Of the lreasu
ry and the collector VINO shall have been thus desgna
ted by the secretary Of the treasury shall transmit
ectur transmitting the and the collectors thus
designated in each state by The secretary ofhe Treasury
and contained in the lists thus transmitted to tem to be
published sixty days in at least Of the newspapers
published in the states and the of the property
which such taxes may be due shall be permitted to
pay such collector the said tax with addition of ten
per centun thereon Provided, That such pay ment is
made within year after the day which the collec
tor of the district where such property lies had notified
that the had become due on the same.
Sec. IS. Ana be it further enacted That when any
as aforesaid shall have remained unpaid for the term Of
year, aforesaid the collector in the stale where
the property lies and who shall have been desisnateaby
the secretary OF the treasury at io esd having brst
advertised the for days in at least
much property be necessary satisfy
the ethereOn together addition otven
per cenium hereon or ii such property is not divs
Bile aforesaid the whole thereof sla be sold and
counted in the hereinbcUre provided If the
property advertised for sale cannot be sold for the
amount the tax due thereon with the said addition
thereon, collector shall purchase the in be-
half of the United States such aud addition
And the collector shall render distinct account of the
charges incurred in oering and advertising for sale such
property andpay into the Treasury the surplus, if any,
Of the aforesaid addition OF ten or twenty percenum
the case may be, after delaying the said charges.
SEC. So And be it further enacted That the collect
ors gnaed aforesaid by the etary Of the
shall deposit with the cerEs OF the district court OF
the United states in the respective states, and within
tracts 81 land or Other real property sold by virtue Of
this for non-payment OF taxes, together with the
casers the at the public sales aforesaid and
the amount paid by said purchasers for The same the
their heirs, executors administrators,
person in their behalf shall have liberty to reoeem the
lands other property sold, aforesaid, within
years the time Of sale, upon payment the clerk
aforesaid for the use of the purchaser, his heirs
signs, of the amount paid by such purchaser for the
said land or other real property with interest for the
at the rate of twenty per centum per annu, and
the the clerk aforesaid The clerks shall APP
icaton, to the purchasers the moneys thus paid for
their and the collectors, respectively, shall give
deeds for the lads or property aforesaid to the pur
chascrs entitled to the in all where the
sna nor nave peen redeemed Within Two years as aorc
said by the original thereof their legal
such deeds WITH such clerk And the said clerk Shall he
entitled to receive from the purchaser Tor his USE
fore made pay able 10 the collector for such decd
tobe paid the delivery thereof 10 such purchasers
And in all where lands may be sou under this act
for the payment Of taxes, belonging t. infnIs persons
Of insane mind married women, person. beyond sea-
such persons shall have the term of their
respective disabilities shall have been reno ed, or their
return the United States Fedeem lands thus sold
their paying into the elerEs otfte aforesaid the
paid by the purchaser with fifty per centun ad-
dition thereto together with ten per cenum interest per
annun, on the aggregate sum- and ON their payment
the purchaserof the land aforesaid compensation for
all Improvements he may have made on the premises,
subsequent TO his pa chase the value OF which improve
mens to be asccrtaned by three or more neighborng
fceholders 10 be oned by the clerk aforesaid who,
actual view of the premises shall the value OF
such improvements, on their oatls, and make of
such valuation to the CLERK immediately and the clerk
of the cGu shall receive such compensation for his
vices herein TO be paid by and received from the parties
like costs of suit the judge OF the district court SHALL
SIC 40 Ana be it further enacted That the several
collectors SHALL at the expiration of month"; after
the and every ensuing year transmit to the
tary OF the treasr, statement OF the collections
quarterly If required by the secretary of the
treasury, the by them respectively collected
snail complete the cUect1V OF all Sums annually as
signed him for collection aforesaid shall pay over
count to the treasury department, within six months
and the day when he shalt have received the
said reauiston Of the secretary the treasury afore
said Provided, however That the period Of one year
nually allowed collector designated IN each state
aforesaid, by the secretary of the treasury with
him by the other collectors, aforesaid.
SEC Al And be further enacted That each collector
receted whether contained in the lists delivered to him
by the principal assessors respectively or transmitted
for the amount of taxes contained in the lists transmit
ted in the manner above provided TO "iher collectors
ana by them ieceipted aforesaid; ana also for the
taxes OF such may have ahseodet or become
msovent subsequent to the date OF the assessment and
PRIOR 10 the day when the tax ought according TO the
nroVs os % this act tn have been collected provided,
thp ODD