The Texas Republican. [volume] (Marshall, Tex.) 1849-1869, 1861-09-28

shaii DC usstSstu III liit Hht1c VI tiie u "N
owner or not But IN all cases where
the property shall not be divisiblc so as
to enable the collector, by a sale Of part
thereof, to raise whole amount the tax,
with all costs, charges aud commissions,
the whole 81 such property shall be sold,
and the surplus ot the proceeds ot the
sale. after satisfying the tax, coats oharg-
ca and commissions, shall! be paid TO the
owner Of the property OF his legal rep
rcscntstiyes, OF If he or they cannot be
found, or refuse 10 receive the same
then such surplus shall be deposited in
the Treasury of the Confederate States,
10 be there held for the use of the owner
or his legal representatives uuti. he or
they shall make application therefor to
the Secretary Of the Treasury, vino upon
such application, shall, by warrant on
the Treasurer, cause the same to be paid
to the applicant And If the property
offered for sale as aforesaid cannot tie
sold for the amount Of the tax due there
on, with the said additional twenty per
centum thereto, the Collector shall pur'
chase the same ia behalf II the Conied'
crate States iur the amount aforesaid
pr0rhled, That the ON er or superlutcn-
dent of the property aforesaid, before the
same shall have been actually sold, shall
be allowed TO pay the amour, of The tax
thereon, with au addition OF ten per cen
tum on the same, on the payment ei
which the sale Of the said property shall
not take place: Pygciaed also, That the
owners, their heirs executors or admin
lslFatpls. OF any person on their pehhll
shall have liberty 10 redeem any landa
aud other real property sold Us aiore-
said. within twp years from the time Ut
sale. upon payment to the collectors FOR
the use OF the purchaser, his heirs or as
signees, OF the amount paid by saeii Fuf'
chaser, with interest ior the same at tue
rate of twenty per eentuta per auhum
and no deed shall be given in pursuance
of such sale until the time OF redemption
shall have exp ed Troriaea taFthfr,
That where the owner OF any laud OF
other real property sold ior taxes under
the provisions of ,hls Act shall be ia the
military service OF he Confederate states
before aud at the Ilme said sale shall
have been made, the SAID owner shall
have the privilege OF redcemius the said
property at any f'me within two years
after the close Ut his term OF service.
And the collector shall render distinct
account Of the charges incurred ia ohei'
ing and advert ,ng lJr sale such prop.
prty. aud shall pay into the Treasury
the surplus, II any there be, ol The aiore
said addition Of twenty per cenIuni, or
ten per oenlu u. as the case may be, al
ter delrayu charges, And IN every
case nf Tie ale Oh real estate which
shall Ice made under the authority OF
tbs, Act FIR the assessment aud cos'ec'
ton of difect taxes by She collectors or
mar,hai~ rssneetyuly, or then laval
'drpntiCs. specttteIyi affty sHy ogne'
pcrsou or persons, the deeds Tor the cs-
tate so sold shall be prepared, made, ex
ccuted. and approved or acknowledges,
,t she Time aud times prescribed ~ tho
Art hv the collectors respectively Win.
in whose collection district such real
estate shall be situated, or IN case ui
their death or removal from office, 10y
their successors, CA payment oil the pnf'
chase money, or producing "a receipt
thereof # already paid IA such form oi
law ss shall be authorized and required
bv the laws of the Confederate States,
of hy the law OF she State ia winch such
real estate lies, iUr making, executing,
proving aud acknow lodging deeds I
bargain ana sale, or other convey ances
far Inc transfer ard conveyance Of real
estate and for every deed SO prepared,
made, executed, proved and ackhowl
edged. the purchaser or grantee shall
nav 10 the collector the sum OF five dot
lars ia, the use OF the collector. marshal,
OF other person eliteting the sale OF the
real estate thereby conveyed. The com
missions hereinafter a1luwrd tn each
collector shall he ia full satisfaction of
all services rendered by them. The AS
SCISSORS appointed under them shall be
entitled TO three dollars for every day
employed in making llsts aud assess.
ments under this Act, the number OF days
being certified by the collector, and APP
proved by the chief collector OF the
state and also five dollars for every
hundred taxable persons conta'ucd IN
the lists as completed by him and de-
Iiverrd to the collector Prorided, that
when the owner of any real estate IL nn'
known, or il onrcsideut Of the state.
or tax district, whcrcin the same vs. sit
nated. and has no agent resident IL said
district, tue assessor shall himself make
out a list OF such real estate or assess
ment.
SIC. IS. Separate accounts shall be
kept at the treasury OF all money receiv-
cd from each of the respective states,
and the Chief Collector shall procure
from each Tax Collector such details rs
to the tax. aud shall classify the same
In such manner "a the Secrctars of the
Trearnry shall direct, and 50 as to pro
vide fall information az to each subject
Of taxation.
sFo Ii. Each Collector shall be
charged with an interest ef Eve per
cent. per month. tus all moneys retained
in his possession beyond the time at
which be is rrQuired TO pay aver the
same by law, or by the regulations osiab-
lshod hy the Secretary Of the Treasury
SIC. is. Each Collector, before enter
ing upon the dnties of his office. shall
give bond in such sum as shall be pre-
scribed by the Secretary Of the Treasury.
with sufficient sureties, and shall take
an oath faithfully 10 execute the duties
Of his o" that be will support
and def 90 10 Of the Con.
fcdera.c
Src. 10 so ting the tax due
by each person. the collector shall sign
two receipts in duplicate, ene whereof