Daily Nashville patriot. [volume] (Nashville, Tenn.) 1860-1862, 1861-08-29

such tax may have been incurred to single
tax, which determination shall be final.
Sec. 10. The several Tax Collectors shall,
on or before the LIST day of February ensu-
ing, furnish to the Chief Collector of the
State in which his District is situated, "a correct
and accurate list of all the assessments made
upon each person in his District, and of the
amount OF tax to be paid by such persons,
specifying each object of taxation; and
the said Chief Collector shall collate the
same in proper form, and forward the collated
list to the Secretary OF the Treasury.
Sec. IL. The said several collectors shall,
on the first day of May next, proceed to col
lebt from every person liable for the said
tax, the amounts severally due and owing.
and he shall previously give notice for twen-
ty days in one newspaper, if any be publish
ed in his district, and by notification in at
least four public places 10 each township,
ward or precinct within his district, of the
time and place at which be will receive the
said tax; and on failure to pay the same, it
shall be the duty of the collector, within
twenty days after the first day May aforesaid,
by himself or bis deputies, to proceed to col
lect the said taxes by distress and sale of the
goods, chattles, or effects of the persons de-
linquent. And in case of such distress, it
shall be the duty OF the officer charged with
the collection, to make, or cause to be made,
an account of the goods or chattles which
may be distrained, a copy of which, signed
by the officer making such Distress shall be
left with the owner or possessor of such goods,
chattels or effects, or at his or her dwelling
with a note of the sum demanded, and the
time and place of sale; and the said officer
shall forthwith cause notification TO be pub
licly advertised or posted up at tive public
places nearest to the residence OF the person
whose property shall be distrained, or at the
Court House of the same county. If not more
than ten miles distant. which notice shall
specify the articles distrained. and the time
and place proposed Tor the sale thereof, which
time shall not be less than ten days from the
date of such notification, and the place pro-
posed for the sale not more than five miles
distant from the place of making such dis
tress: Provided, that in any case of dis
tress, for the payment of the taxes aforesaid,
the goods, chattels or effects so distressed,
shall and may be restored to the owner or
possessor, III, prior to the sale thereof pay
ment or tender thereof shall be made To the
proper officer charged with the collection, of
the !uli amount demanded, together with
such fee for levying, and such sum for the
necessity and reasonable expense of remov-
ing and keeping the goods, chattels or effects
SO distrained, as may be allowed in like
cases by the laws or practice OF the State
wherein the distress shall have been made;
but in case of on-payment or tender as afore-
said, the said officers shall proceed to sell the
said goods, chattels or effects, at public auc
ton, and shall and may retain from the pro-
ceeds of such sale, the amount demandable
for the use of the Confederate States, with
the necessary and reasonable expenses of dis
tress 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, chattes or effects, shall have
been distrained: Provided, That it shall not
be lawful to make distress of the tools or
implements of a trade or profession, beasts. OF
the pillow and farming utensils necessary for
the cultivation of improved lands, arms or
such household furniture OF apparel as may
be necessary for 3 family.
Sec. II That if the tax assessed on any
real estate shall remain unpaid on the first
day of June next, the tax collector of the dis
trict wherein the same is situated, shall, on
the first Monday in July thereafter, proceed
TO sell the same, or sufficiency thereof, at
public cutlery, to the highest bidder, together
with twenty per centum on the amount OF
said taxes and costs of sale-said sale to be
at the Court House door of the County or
Parish wherein said real estate is situated;
and if there shall be more than one county or
parish in district, the said tax collector is
authorized to appoint deputies to make such
sales In his name as he cannot attend to him
self; and for all lands so sold by said depu
ties, the deeds as hereinafter provided for
shall be executed by said collector, and such
sales so made shall be valid. whether the real
estate sold shall be assessed in the name of the
true owner or not. But in all cases where
the property shall not be divisible so as to
enable the collector, by sale of part thereof,
10 Iaise the whole amount of the tax, with all
costs, charges and commissions, the whole of
such property shall be sold, and 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 representatives, or if he or they cannot
be found, or refuse to receive the same, then
such surplus shall be deposited in the Trea-
sury of the Confederate States, to be there
held Tor the use of the owner or his legal re-
presehtatives until he or they shall make ap-
plication therefor to the Secretary of the
Treasury, who, upon such application, shall,
by wal rant on the Treasurer, cause the same
to be paid to the applicant. And if the pro-
perty Offered for sale as aforesaid cannot be
sold for the amount OF the tax due thereon,
with the additional twenty per centum, the
collector shall purchase the same in behalf of
the Confederate States for the amount afOre-
said: Provided, That the owner or superin-
tendent OF the property aforesaid, before the
same shall have been actually sold, shall be
allowed to pay the amount of the tax thereon,
with an addition OF ten per centum on the
same, on the payment of which the sale of
the said property shall not take place, Pro-
vided, also, That the owners, their heirs
executors or administrators, or any person on
their behalf, have liberty to redeem any lands
and other real 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 assgnees, of the
amount paid by such purchaser, with interest
Tor 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 re-
demption shall have expired Provided, fur
Their, That where the owner of any land OF
other real property sold for taxes under the
provisions of this act shall be in the military
service OF the Confederate States before and
at the time said sale shall have been made,
the said owner shall have the privilege of re
deemlng the said property at any time within
two years hfter the close of his term of ser
vice. And the collector shall render dis
tinct account of the charges incurred in offer
ing 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 centum, or ten per centum, as the
case may be, after defraying charges. And
IN every case of the sale of real estate which
shall be made under the authority of this act
Tor the assessment aud collection of direct
taxes by the collectors or marshals respec-
lively, or their lawful deputies respectively,
or by any other person or persons, the deeds |
for the estate 70 sold shall be prepared, made,
executed, and approved or acknowledged, at
the time aud times prescribed in this act by
the collectors respectively within whose col |
lection district such real estate shall be stu
ated, or in case of their death or removal |
from Office by their successors on payment |
OF the purchase money, or producing a re-
ceipt therefor, if already paid, in such form !
OF law as shall be authorized and required by |
the laws OF the Confederate States, or by the |
law of the State in which such real estate
lies for making, executing, proving and ac |
deeds of bargain and sale, or |
other conveyances for the transfer and con- |
veyance of real estate; and for every deed so |
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