The Hillsborough recorder. [volume] (Hillsborough, N.C.) 1820-1879, 1861-09-04

effects Of the persons delinquent. And in
case Of such distress It shall be the duty Of
the officer charged withethe collection to
make, Of cause % be made. an account Of the
goods Or chattels which nay bedistrained, 4
copy Of which. signed BY the officer making
such distress, shall be LETT with the owner Or
Possessor ofsach goods, chattels or effects. or
at his or her dwelling. with note Of the sum
demanded, and the time aud place of sale !:
and the said officer shall forthwith cause a
notification to bepublicly advertised or post
ed up at two public places nearest tothe res
ldence OF the person whose property shall be
.dlstrained. or at the courthouse of the same
county, Il not more than ten miles distant,
which notice shalt specify the articles dis
trained aud the time aud place proposed for
the sale thereof, which time shall not be less
than ten days from the date OF such notiEica-
tloa, and the place proposed for the sale mt
more than five mile distant from the place OF
making such distress: Propidei. That in any
case Of distress foe the payment Of the taxes
aforesaid. the goods. chattes or effects SO
distrained shall and may be restored to the
owner or possessor, il, prior to The sale there
OF, payment or tender thereof shall be made
to the proper officer charged with the collee-
ton of the full amount demanded, together
with such fee for levyins aud such sum for
the necessary aud reasonable expense of re-
moving and keeping the goods, chattels or
elects SO dstrainei, as may be allowed in
like cases by the laws Or practice of ME
State wherein the distress shall have been
made; bnt in case Of nonpayment or tender
- aforesaid, the said officers shall proceed
to sell the SAID goods. chattels n effects ii
public auction, aud shall aud may retain from
the proceeds Of such sale The amount demand
able for the use OF the Confederate Suites,
with the necessary and reasonable expenses
Of distress and sale, and commission Of live
per centum thereon for his own use, render
ing the oyerplus, If any there be, to the per-
son whose goods, chattels or effects shall
have been dlstrained: Prociei. That il shall
not be lawful to make distress of the tools or
implements Of trade or profession. beast Of
the plough. ami farming utensils necessary
for the cultivation of improved lands, arms.
or such household furniture or apparel a.
may be necessary for family.
SEC. IL. That il the tax assessed on any
real estate shall remain uupaid on 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. pro.
coed to sell the same, Or sptiiciency there
Of. at public auction. to the highest bidder,
to pay said taxes, together with twenty per
cenrum on the amount Of said taxes. and
costs Of sale; said sale to be at the court
hnnsa dnnr ~ fba rnt,ufv ~ narfsk ,Vharai,,
said real estste is situated, and. If there shall
be more than one county or parish in dis
lriet. the said tax collector is authorized to
appoint deputies to make such sales in his
name, as he cannot attend to himself; and
for all lands SO sold by said deputies, tile
deeds. as hereinafter provided FOE, shall be
executed by said collector, and such sales 50
made shall be valid, whether the real estate
so sold shall be assessed in the name Of the
true owner or not. But 10 all cases where
the property shall not be disisible 80 as Ii
enable the collector BY sale Of part Thereof
to raise the whole amount Of the tax, with al
cosls, charges and commissions, the whole d
such property shall BE sold, and the surplus
OF the proceeds Of the sale, after satisfyiag
/ the tax, costs, charges and commissions, shall
be paid 10 the owner Of the property or his
legal representatives, or, il he Or theY cannO
be found, or refuse to receive the same, then
such surplus shall be deposited in the Treas.
ury Of the Confederate States, to be Their,
held for the use Of the owner or his legal rep
resentatiyes, until he or they shall make ap.
pieation therefor to the Secretary OF ii,
Treasury, Who, upon such application. shall
by warrant on the Treasury. cause the SAM
to be paid 70 the applicant. And if the pro
perry offered for sale as aforesaid, cannot b,
sold for the amouat oil the tax due thereon
with the said additional twenty per cen,ua
thereto. the collector shall purchase tie SAN,
in behalf u the Confederate States for Tie 4.
mount aforesaid: Proridsd, That the Owner
Or superintendent Of lie property afore -aid
before the sane shall have been actually soil
shall be allowed t. pay the amount 81 the II,
!, thereon, with an addition Of ten per centau
on the same; on the payment Of which u,
sale Of the said property shall not take place
Prorided. also. that The owners. their heirs
executors or administrators. or any person
on their behalf. shall have liberty % redeem
any lands anil other real property sold A. a.
foresaii, within two years from the time d
sale. Gpo1 plyment - the collector Tor III,
use OF tie purchaser. his heirs Or assigneps
Of the anOgat paid BY such purchaser. With
interest foe the sane at the rate oi twenty
per eeniBn per annym, aud no deed shall ),
gwen "a pursuance u such sale until the
time d redemption shall have expireI: 70
Uidti. further. thil when the owner 81 an,
land " other real property sold ~ taxes N
Der TIE provisions u this act snail b III III,
military service ~ lhe Confederate States
before anil AZ lhe time said sale slall hay,
been made, tie said owner shall have III,
prisilegs VI releeming the said property 4
any tine within two years alter the close D
be tern u service. Aud tie collector shall
reader distinct account Of The charges IN.
Cured IN Offering ani advertising Tor sal,
such property, ahl shall pay i0to the .reasn.
~ ile surplus, i aay there be. Of the afpre.
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