Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-28

ton to make, to be made, an account OF tue
i9ous or chatels which may be dlstralneu, toII NJ
winch signed by the officer making such dstraht Silul
pe eIt win the owner possessor OF suV
tcis or effects 1t his her dwelling WIN some pes,
son OF suitable age and discretion, MhA hole on w sun
oeaNSd ana the time and ac9 o. Sns' b nnbi
oHlcer snail forthwith cause Hothca'lon 10 Nc puocl
posted up AT two of the taverns ne rest 70 ,g
o. The person whose property shall be diialneu' OF ~
ttU eourI mouse oi me same county u i", ~
miles distant which notice shall specl3 VIZ atyvs T
aue ana the Time and place Tor tne sue &
Ing sail nor be less than ten DAYS lI' moi re
notlncailun and tho place proposed Tor saie nv
ostrant Provided. That il any case q alsli o Ny
payment of the tax sfote'aid, the goods, enat6esi
70 me owner or possessor If prior 70 tno sHe - ~
o. PAYMENT or tender thereof sinai DC N'e ~, w M
proper officer charged with the collection, Oi lie lhl
amount demanded, together WIN such ~ To- S,
III eNn n sncn sum or Inc tcc5ing The goods
Ghatle or effects disrained, as may nc tloMcu III
the dstraint shall have been made; but in case OF nor
paymeut or ten Ter, a. aforesaid ihe SUN oi' at ,
lie auction and shall and MAY retain rom the proceeds
OF such sale tie amount demandable for the use el e
United states, with the necessary Ma Gas", q,, vrr
Denses of distIut aud sale, and commission ol NV Pu
centum thereon for his own use, rendering IS
any there pc TO the person who's g2S' 1at If Sba
effects shall have been distraned lrQWueu at snu
not be lawful to make diStralnt OF me Tyne a.
mehls OF trade or profession, beasts u eJ nr
Gessary for the cultivation of improved anus Sm1, I"
see nd And he If fIrrfher enacted, that whenever
goods chattels, oreects sufficient to saiSl any t',A up
on buildings dwclllng-hOuses or anls anu t,l lil
ptuNements' oWne9l occuplG9, OF estn Iis
sous known orresding within the same eoiectoh uis
Used the same for thirty dafs III newspaper printed
within the collection district if such there be- ana hay
sane, notification of the intended sale, thirty days
previous thereto, shall proceed sell at PUBIC sac So
much Of the said property may be necessary 70 sal
tv per centum 10 the s 9aXes Bntn all cases where
the properly liable direct tax uAder tins acI mayot
bedvisibie so to enable the coleetorpN sae o. parry
thereof to raise the whole amount OF the tAN WIN al
COSTS charges, and commissions, the whole OF tuGh prop
ery shall be d. and the surplus OF The pr0cceuS oil the
sale after satisfying the tax costs charges, ANA COM
his legal representatives II he or they cannot pc
found refuse receive the same then such surplus
shall be deposited in the treasury Of the United otatesto
be there held for the Of the owner or ms legal repre-
senatlyes until he or they shall make application tieie
for TO the secretary of the treasury who upon such ap
plcation, SHALL by warrant the treasury cause me
same to be paid to the applicant And II the properly
advertised Tor sale as aforesaid cannot be sold for the
amount OF the tax due thereon, wi the Sad audlt9ha
twenty per centum thereto the collector snail purchase
the same in behalf Of the United states Tor the amount
aforesaid; Provided, That the ownero superintendent
of the property aforesaid after the same shall have been
asaloresad advertised for sale and before II shal nave
been actually Sold snail be allowed TO pay tne amount
OF inc lax thereon with an addition o. zen per eslHi
on the same on the payment Of which the sale OF he
owners, their heirs, executors administrators. any
person their behalf shall have liberty to redeem the
years from the time of sale payment TO the collec
tor for the Of the purchaser his heirs or assigns OF
same at the rate of twenty per eentum per num: ana
no deed shall be given in pursuance Of such SAFE unl
collector shall render distinct account OF inc charges
incuIredn offering advertising for sale such prose
ty and shall pay the treasury the surplus, any
there be, of the aforesaid addition OF twenty per centu
OF ten per centun as the may be, after deirayhg
the charges And in every Of the sale OF real estate
which shall be made under the authority of TINS act by
the colle< tors respectively their lawful deputies
spectively the deeds for the sold shall be pre-
pared made executed and proved OF acknowledged at
the time and times prescribed in this act by the collect
Respectively, within whose collection districts such
real estate sh all be situated in such form OF law shall
be authorized and required by the laws OF the United
Ntaes or by the law OF the state IN which such real eS
tate lies, for making, executing proving, ana arkn0Wl
edgng deeds OF bargain and sale or other eonVeyaces
for the transfer and conveyance Of real estates and Tor
every deed so prepared made executed proved and ac
knowedged the purchaser grantee shall pay TO the
collector the sum of two dollars for the use Of the col
ector or other person efectng the sale ol the real estate
thereby conveyed
Sec. 81 And be it further enacted That with respect
to property lying within any collection district not
ed or occupied or by some person residing
in such collection district and which the tax shall
not have been paid to the collector within ninety days
the day which he shall have eceived the cOlec
tion lists from the said assessors respectively as aioe-
said, on the requison OF the Secretary Of the Treasury
aforesaid, collector shall transmit lists OF the
of the collectors within the state bedes
gnaed for that purpose by the Secretary of the reasu
ry and the collector who snail have been thus dsga-
ted by the secretary of the treasury shall transmit re-
ceps Tor all the lists received aforesaid to the col
lectof transmitting te same anu the coliectois mus
designated in each state by the secretary OF the Treasury
and contained in the lists thus transmitted to then to be
published sixty days in at least of the newspapers
ON which such taxes may be due, shall be permitted to
pay to collector the said with addition Of ten
per centum thereon Provided That such payment is
made within year after the day which the coec
tor Of the district where such property lies had notified
sec IS. Ani be flrler .,et. mat ,yi o., a,,,r to
aforesaid, shall have remained unpaid for the term OF
one year. aforesaid, the collector in the state where
the property lies aud who shall have been designated by
the Secretary Of he Treasury, at esad, having first
advertised the for sixty days in at least
paper the state shall proceed to SELL at public sale
much the said property may be necessary satisfy
the taxes due thereon, together with an addition oitWe-
5ie as Aforesaid the whole thereof shall be sold and nc
counted in the manner herein5elore provided If the
amount of The tax due thereon, with the said addition
thereon, the collector shall purchase the in be-
Iffetf cd ffTg unn nnH add
And the collector shall render distinct account of the
charges incurred in Offering and Advertising for sale such
the aforesaid addition of zen or twenty per centm
SEC. 3d. And Be further ENACTED That the Collect
o designated aforesaid by the letay of the
shall deposit with the clerks of the district court of
the United States the respective states, within
W ich district The property lies. correct lists of the
tracts q other real property sold by virtue OF
this act for nonpayment OF taxes, together with the
of owners or presumed owners, and OF the pur
chasers Of the same at the public sales aforesaid, and Of
the paid by said purchasers for the same the
owners their heirs executors or ADMINISTRATORS any
person In their behalf sal nave liberty 10 redeem the
lands other property sold, US aforesaid, within
years from the time Of sale upon payment the clerk
atoresad for the use OF the purchaser ms heirs, or as
signs, Of the amount paid by such purchaser for the
said land, other real property, with interest for the
same at the rate OF twenty per eenlu per annu, and
OF commission Of five per eetum slch payment for
the of the clerk aforesaid The clerks shall APP
plicaton pay the purchasers the moneys thus paid for
their use; and the collectors respectively shall give
chasers entiuedto the same in all where the same
shall not have been within tive years as aiore
senatiyes, or any person in Their behalf and deposit
entitled to receive from the purchaser Tor his use
the of dollar, in addition to the hereinbc
fore made payable to the collector for every such deed
10 be paid the delivery thereof to such purchasers
And in all where lands may be sold under this act
for the payment Of taxes, belonging infants, persons
of insane mind, married women persons beyond sea
such persons shall have the term of Two years after their
respective disabilities shall have been removed, their
return to the United States, to redeem lands thus sold
on their paying into the clerks office aforesaid the
paid by the purchaser with fifty per centum adj
dion thereto, together with ten per centum interest per
annum the aggregate sum, and ON their payment to
the purchaserof the land aforesaid compensation for
all Improvements he may have made on the premises,
subsequent his ulchase, the value OF which improve
ments TO be ascertaned by three or more neighborng
frceholders to be ap ointed by the clerk aforesaid who
actual view Of the premises shall the value
such Improvements on ihelr oahs ana make return OF
such valuation to the clerk Immediately. and the clerk
herein be paid by and received from the parties
like of suit the judge of the district court SHALL
SEC TO- And be it further enacted That the several
collectors shall, the expiration Of every month, after
they shall respectively their collections i'm
the and every ensuing year transmit to the secre-
tary OF the treasury astiteI o. me e8feetons made
quarterly if required by the secretary of the
treasury the moneys by them respective! collected
within the said term and each OF the sau collectors
snail complete the collection OF all sums annually
signed TO him for collection aforesaid shall pay over
the same into the treasury and shall render his final ac
count 10 the treasury department. within six months
from and aierthe day when he snail have received the
collection lists from the said board of assessors or the
said requison Of the secretary OF the treasury as aore
said Provided, however, mar me pefl9u OF one year
and three months from the said annual day shall be
nuallV allowed the collector designated III each
as aforesaid by the secretary Of the treasury with re-
spect contained in the list transmitted
him by the other collectors, as aforesaid
SEC H. And be itfurthe enacted, That each collector
shall be charged with the whole amount OF taxes by him
recepted whether contained the lists delivered to him
by the principal respectively or transmitted
to him by other collectors; and shall be allowed credit
the amount of taxes contained in the lists transmit
ted in the manner above provided to other collectors
and by them reBeipted aforesaid; and also for the
of such persons may have abscondcd become
soven subsequent to the date OF the assessment and
proys oIs of this act to have been collected Provided
ThAl il nrtlYcd 10 the satislac0n Of the