St. Charles City Republican intelligencer. [volume] (St. Charles City [Charles City], Iowa) 1857-1861, 1861-09-12
NUMBER 81.

!
| ty advertised for sale as aforesaid cannot be
! sold for the amount of the tax due thereon,
with the said additional twenty per centunt
thereto, the collector shall purchase the same
in behalf of the United States for the amount
| aforesaid: Proridsd, That the owner or super
intendent of the property aforesaid, after tho
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 an addition OF ter per
centum on the same, on the payment of which
! the sale of the property shall not take place
I'roridea also, That the OWNERS, their heirs, exs
| ecutors or administrators, or any person on
their behalf, shall have liberty to redeem tho
lands and other property sold, as aforesaid,
within two years from the time of sale upon
| payment to the collector for the use of thd
| 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 pursu-
ance of such sale until the time of redemption
| shall have expired. And the collector shall
render distinct account of charges incurred
in Offering and advertising for sale such prop
erty, and shall pay into the Treasury the sur
| plus, If any there be, of the aforesaid addition
of twenty per centum, or ten per centum. as
the case may be, after defraying the charges,
| And in every case OF the sale of real estate
which shall be made under the authority Of
~
lawful deputies, respectively. the deeds for the
estate SO sold shall he prepared, made, execu-
| ted and proved or acknowledged at the time
and times prescribed in this act by the colfec4
tors, respectively, within whose collection dig
| trict such real estate shall be situated in
1 such form of law as shall be atsthorized
| 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 conveyanccs for the transfer and con-
veyance Of real estate; and FOR every deed so
prepared, made, executed, proved and ac@
knowledged, the purchaser or grantee shall
pay to the collector the sum of two dollars for
| the use OF the collector or other person effect
ing the sale Ut the real estate thereby con-
| veyed.
SEC. 81. And be Il further enacted That with
respect to property lying within any collection
| district not owned or occupied or superintends
| ed 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 asssssofs, re-,
| spectively, as aforesaid, or the requisition of
the Secretary of the Treasury rs aforesaid, tho
| collector shall transmit lists of the same to
one of the collectors within the same State,
TO be designated for that purpose by the Secre-
| tary of the Treasury and the collector, who
shall have been designated by the Secretary Of
the Treasury, shall transmit receipts for all tho
lists received, aforesaid to the collector trans-
mitting the same; and the collectors, thus des-
| ignated in each State by the Secretary of the
! Treasury, shall cause notifications of the taxes
due as aforesaid and contained in the lists thus
transmitted to them to be published for sixty
days in at least one of the newspapers publish
ed in the State; and the owners of the prop
erty on which such taxes may be due, shall
be permitted to pay to such collector the said
tax, with an addition of ten per centum there's
| ON Prorided, That such payment is made
within one year after the day on which the
collector of the district where such property
| lies had notified that the tax had become duJ
| on the same.
| SEC. 80. Ind 10 IL further enacted, That when
any tax, as aforesaid, shall have remained un-
paid for the term of one year, as aforesaid,
the collector in the State where the property
| lies, and who shall have been desi snated 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, 50 much of the
said property as may bc necessary to satisfy tho
| taxes due thereon, together with an addition
| of twenty per centum thereon or ii such
property is not diyisible, as aforesaid, the
I whole thereof shall he sold, and accounted for
in the manner hereinbefore provided. III tho
| property advertised for sale cannot be sold for
the amount OF the tax due thereon, with tho
said addition thereon, the collector shall pur-
| chase the same in behalf of the United States
| for such amount and addition. And the col4
lector shall render distinct account of the
charges incurred in offering and advertising
for sale such property and pay into the Treas
ury the surplus, if any, of the aforesaid addi-
| ton of ten or twenty per centum, as the case
may be, after dcfriying the said charges.
/ SEC. 80. And be IL further enacted, That tho
collectors, designated as aforesaid by the Scc-
rctary of the Treasury, shall deposit with ths
clerks of the district court of the United States
in the respective States, and within which diss
trict 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 ofo~ners or presum-
! ed owners, and OF the purchasers Of the same
at the public sales aforesaid, and OF tho
amount paid by said purchasers for the same
| the owners, their heirs, executors, or admins
| traitors, or any person in their behalf, shall
! have liberty to redeem the lands or other
| property sold. AZ aforesaid within two years
| from the time of SALE upon payment to th5
clerk aforesaid, for the use of the purchaser,
his heirs, or assigns, of the amount paid by
such purchaser for the said land, or other feal
! property, with interest for the same at the
rate of twenty per centum per annum, and OF
| a commission of five per centum on such pays
ments for the use Of the clerk aforesaid. The
clerks shall, on application, pay To the purchass
els the moneys thus paid for their use ; and ths
collectors respectively shall give deeds for ths
| lands or property aforesaid to the purchasers
| entitled to the same in all cases where the
\ same shall not have been redeemed within
4 two years, as aforesaid, by the original own.
Il ers thereof or their legal representatives OF
any person in their behalf, and deposit such
Il 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 ads
dition to the sum herenbefore made payabls
to the collector for every such deed, to be paid
on the delivery thereof to such purchasers,
i And in all cases where lands may be sold under
| this act for the payment of taxes, belongings
to infants, persons Of Insane mind, married
women, or persons beyond sea, such persons
shall have the term of two years after theif
i respective disabilities shall have been removed,
/ or their return TO the United States, to re-
deem lands thus sold, on their paving into the
clerk office aforesaid the amount paid BY ths
purchaser, with fifty per eentum addition
| thereto, together with ten Der e-ntum intefs
est per annum, on the aggregate sum, and on
| their payment to the purchaser of the land
aforesaid a compensation for all improvements
he may have made on the premises, subse-
quent to his purchase, the value OF which im-
provements to be ascertained by three or moro
neighboring freeholders, to be appointed by
/ the clerk aforesaid, who on actual view Of the
premises, shall assess the value of such im.
proyemcnts, on their oaths, and make return
Of such valuation to the clerk immediately
\ And the clerk Of the court shall receive sAef1
compensation for his services herein, to ba
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.
Il SEC. 40. And be IL further enacted, That the
+ several collectors shall. at the expiration o
!, every month, after they shall, respectively
commence their collections in the next ant
every ensuing year, transmit to the secretary
. of the Treasury statement Of the collections
made by them, respectively, within the month
& and ray over quarterly, nv sooner u required
( by the Secretary of the Treasury, the moneys
: by them respectively collected within the sale
term and each of the said collectors shat
S complete the collection OF all sums annual J
S assigned to him Tor collection, as toresaid
e shall pay over the same into the Treasury,
c and shall render his hnal account to the lfsss'