The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1861-08-27

and upon the receipt Thereon, each taZ collector
may, for twenty-one days next ensuing the said
first December, hear and determine all appeals
from the said assessments, as well as applications
for the reduction of double tax, when such tax
NAV have been incurred to a single tax; which
determination shall be final
Sec 10 The several tax collectors shall, on or
before the first day of February ensuing, furnish
to the chief collector of the State in which his
district is situated, 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 person, specifying each object of taxation,
and the said chief collector shall coate the same
in proper form and forward the coated lists to
the Secretary of the Treasury.
Sec. IL. The said several collectors shall, on the
first day Of May next, proceed to collect from
every person liable for the said tax the amounts
severally due and owing. and he shall previously
give notice for twenty days in one newspaper if
any be published in his district, and by notfca-
tons in at least four public places in each town
ship, ward precinct within his district, of the
time and place at which he will receive the said
tax and on failure to pay the same, it shall be
the duty If the collector, Within twenty days after
the first day Of May aforesaid, by himself or his
deputies to collect the said tax by distress and
sale Of the goods, chattels effects of the per-
sons delinquent. And in of such distress it
shall be the duty Of the officer charged with the
collection to make. cause to be made, an
account of the goods Or chattels which may be dis
trained, a copy Of which, signed by the officer
making such distress, shall be left with the owner
or pos,cssor of such goods, chattels. effects,
at his or her dwelling with note of the sum de-
manded, and the time and place Of sale; and the
said officer shall forthwith a notification to
be prblicly advertised posted up at two public
places nearest TO the residence Of the person whose
property shall be destrained or at the courh house
Of the county, if not more than ten miles
distant, which notice shall specify the articles
destrained, and the time and place proposed for
the sale thereof, which time shall not be less than
ten days from the date Of such notification, and
the place proposed for the sale not than five
miles distant from the place of making such dis
tress: Providcd, that In any case of distress for
the payment of the taxes aforesaid, the goods,
chattclS or effects SO destraned shall and may be
restored to the possessor, if, prior to the
sale thereof. payment or tender thereof shall be
made to the proper officer charged with the colIec-
ton of the full amount demanded, together with
such fee for levyng and such sum for the neces-
sary and reasonable expense Of removing aud
keel ing the goods chattels effects distraned
may be allowed in like cases by the law prac-
tice Of the State wherein the distress shall have
been made; but in Of non-payment tender
as aforesaid, the said officers shall proceed to sell
the said goods, chatteS effects at public auction.
and shall and may retain from the proceeds Of
such sale the amount demandable for the Of
the Confederate States, with the necessary and
reasonable expenses Of distress and sale, and
commission Of five per ceutum thereon for his
own use, rendering the overplus, if any there be,
TO the person whose goods, chates effects shall
have been distrained Proridcd, that it shall not
be lawful to make distress Of the tools or i'm
elements Of trade, profession, beasts Of the
plough, aud farming utensils necessary for the cul
tivation of improved lands, arms, such house
hold furniture or apparel as may be necessary for
d family.
Sec. Il. That if the tax assessed on any real
estate shall remain unpaid the first day OF June
next, the tax collector of the district wherein the
same is situated, shall on the first Monday of July
thereafter proceed to sell the same or a suiciency
thereof, at public auction, to the highest bidder
pay said taxes, together with twenty per centum
the amount of said taxes, and costs Of sale;
said sale to be at the court house door of the
ty parish. wherein said real estate is situated;
and, if there shall be more than one county or
parish in district. the said collector is author
ICED to appoint deputies to make such sales in his
name, he cannot attend to himself and, for all
lands sold by said deputies, the deeds, as here
matter provided for, shall be executed by said col
lector, and such sales made shall be valid,
whether the real estate sold shall be assessed in
the name of the true owner not But in all
Nnte we property snail NOT De QlNSlpe as
enable the collector by sale of part thereof 10 raise
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 aud commissions,
shall be paid to the of the property his legal
representatives. if he they cannot be found.
refuse to receive the then such surplus shall be
deposited in the Treasury of the Confederate States
be there held for the Of the owner his legal
representatives, until he they shall make application
therefor the Secretary of the Treasu who upon
such application. shall by the Treasury,
the same to be paid TO The applicant And if the
property Offered for sale aforesaid ca&nOt be sold
for the amount of the tax due thereon, with the said
additional twenty per centum thereto. the collector
shall purchase the in behalf Of the Confederate
States for the amount aforesaid Prorided that the
owher or superintendent of the property aforesaid be-
fore the shall have been actually sold shall be
allowed pay the amount Of the thereon, with
addition OF ten per Centum the same; the pay
meut which tie sale of the said property shall
lake place: IToctaa also that the owners their heirs
executors astratOrs any person their be-
half, shall have liberty redeem lands and other
real property sold aforesaid, within two years from
the time Of sale, upon payment the collector for the
amount paid by such purchaser, with the
same At the of twenty per per annum, and
no deed snail be given in pursuance Of such sale until
the time Of redemption shall have expired: Irorided
further that when the owner OF any land other real
property sold Tor under the provisions Of this
shall be in the military service of the Confederate
States before and the time said sale shall have been
made. the said owner shall have the privilege
deeming the said property any time within years
after the close of his of service. And the COL
lector shall render distinct account of the charges
Incurred in Offering and advertising for sale such prop
ery shall pay into the treasury the surplus if
there De. of the aforesaid addition of twenty
per Centum, the may be- after de-