Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1861-10-16
is district, and by notification m ,t L..

precinct within his District, Of the time and
l,lacc at which lie will receive the said tax;
and TN failure tn pAy the SAINT, it shall be the
Gu;y / Tic COLLECTOR. within twenty days
after The irs' day ,f May aforesaid, by HIM
s.!r or ii, deputies. 10 proceed to coll Ct said
taxes l,v ti,tics, ana sale of the goods, Chat
tits, or et!.rc.S"i the persons delinquent And
in cast: ot such distress it sh;dl tc DC duty
of the officer charged with collection to make
o7 c.asc to be made, all account OF tue goods
or chattcs which may be distrained, copy
Of which signed nv the officer making such
distress, shall be left with the owner; or pos
scss"r vi such goods, chattlcs or at his or her
dwelling, With u n,de Of the sum d'.'nandeh
aE.i he time AMI place Of sale ami the SAID
oi!icrr shall forthwith cause notification to
hr publicly advertised or posted up 1T TWO
public places nearest to the residence o1 the
ner.on whose property shall bc distraihed, or
Il, the court house of thc same county, |! not
in ,r. thar ton mics distant which notice
shall <,:cci!y the articles Gistlain@!, and The
time and place proposed for the sale thereof,
which time hall 1i3t be less than ten days
lru.u dat. ui The notification, and the place
! ,iolU .c, iinr ;,lu safe more th'n live miles
,is,...,i from the place Of making such dis
lres> Provided, ! hat III amy case oi distress
t inr the )myrrral ui' The taxes ainrcsald, tue
rool,. ci,t,tlcs or elects 50 disrained, shall
and may be restored tuthe owner or posses
s,r, il rri,.r 10 the sale thereof. payment or
ru,,rr lar:ru. Shall tc made to the proper
,..li:..r charged Wit, the collection nt the iuil
.,n,,;;,t .'cn,aa,lsd. together with such fee
Irr L.yy;,r, ar,! surh sum for tue necessary
d ~, s,.,l,i.. expense oi removing and KEEP
,..y the ..,!,. cil"tics or ELECTS ~ GI>tralned
a.. l,.av ry =, ua al in iAcncsStS Dy The laws
or rnriicr III Ia. State wrrei;l tie distress
i Shalt iyc i,.rll la,!c hut ii, ciSe o non
l rnriL ,r tender rs aforesaid, the oal,. officers
s;.', proceed tn >cli The >;.iG s"t"s, ciiaitcl'
or elects 81 public auction, aa' ,h"'! a'r' may
r. III, from tic proceeds ol sucii sale l!''
l.i,,;nl ,i.luan,idb!r !,:r lnI use ul III. Coil
..,era.e States, w:,ii the Unnecessary tnd rra-
sunnl.e tx,u."S,.S OF distress aud sale, a'''i i
run,.is>i,.r Of five per centum thercih i'hr
lis uwn use. rendering the overpas II any
There l,r, Ia the I,"rSuli wr'>c g1"iS, cllAttel'
,.:,,,.i...;, i.,c i,ren dstra!ncd: Prnvd"d
IIr, :, s!:"l, moi !.. lawful 10 make distress
-, tic r.l, rr implements "i trade or pro-
f;.-.;,,: lr.l-l nj the plough and farming
,..,...>.,, ,.,,,:eary r The cultivation Of I'M
>, 500; ia,s, arii... "r >irh hoI'sch"Id llirid
r,..i. airstrl as NAY he necessary i'f
family
Sr,. -. That If the tax assessed on any
real estate Shall remain Enimid on The hrs
,l4y 4! !l.:." mc!i. Z iaA col:rr;"r "i tn.
,i:sllirt wcrcii ti;r .:.tsmc l.; Si;''atr S!';'il
-, in lis. ,l!,,,l;,. ui jui t..:'"f;'.r pro
,.,,s ,u s..il The S:i:r, or Il Suili;'cncy :i"rr"!
II m,ipi;c ori;ry 10 tie l;es; ii'i'i:r. 10 p:ii
sa,, taxes, together wilh twenty PER ccnilllI
on HE :il,,.ult ut said taXo<, ami costs o sale
.,n.: sai,. to be at the court house door ul IT,
co,i:;;y, nr parish, where said estate Is stu'
I'D; :,:!.,, II ll:urr shall be more than OH
cJai;:rv ul' parish in Il district, The Sa:d Ia!
,...:yet.,r i authorized 10 appoint deputies II
make such sales in bis ualne, is cannot at
TEND 10 bimselr; and, for all lands 50 sold b,
said ,icplt;cs, the deedS, aS hereinafter provl
, ,icd iur. SHALL he executed by said collector
) an.l such sales so made shall be valid, wheihc
: tb, real estate So sold shall be assessed in th
ro,pr Of tie true owner or not. But in al
; cases where the property shal! not b. devlSl
be. 81, rs 10 enable the collector hya sale q
; part thereof to raise tie whole amount OF TIN
: lax, with all costs, charges and COMMISSIONS
: the wh.lc Of such property shall he sold, anc
the surpluy "t the procectis OF the sale, atc
| satisfying The tax, costs, charges and commiS
sons. shall be paid to the owner OF tie prop
5 err. or lis legal representatives, or, II he o
r...y canuo; Ls .olntl, or refuse to receiTc Tit
: SAM. ;!:cn such surplus si::lll Ec deposited il
inc Treasury ui the Confederate States, t'
! i. there hell i;r lie u-e Of tic owner "r hi
| LEGAL rc:.rrsy,!laliyc until hr ur tile: sLa!
make application ilrfeiur to lie Scrrclarr
The Treasury, WHO, upon such application
shall, bv warram; un tie Treasury, cause th'
/. Sa,ue to he pad 10 The applicant. And il th'
j. property offered iur sale rs aforesaid! canno
ne sold for ;hc amount Of the tax due thereon
with the said additional twenty per centun
. thereto. tic collector shall purchase the Sam
. in behalf Of the Confederate States for tn
amount aforesaid: rrnsiaad, That the owne
i. or superintendent OF the property a!oreSai'
hcGore the SAME shall have been actually sold
shall be allowed 20 pay the amount Of the ta:
| rnercon. with an addition of ten per ccnin
, ! an the same: M the payment CT which tn
i. safe u. li.r said property shall not take place
, Provide! also Ih:.t tx. Gwnrrs their heir
rxccuturs or administrations. nr ANY prrsn
ON their i,ehaii, sI.all have liberty 10 rc'i.cr
an, lands ard uthvr rc'l nr"p"r;y soiu
! alury>a, within two ycit3 irom the Time
+ sale. upon payment 10 the collector for tn
use ,f tnc purchaser. his heirs or assignee:
r of the amount paid by such purchaser, wit
interest !Gr the same at the rate oi tWenl
= reR c.ntn,n per aanrm. and no detd shall b
/; r;vpn in i;t;s.ian"e oi St,ca sale nntl IN
! time of redemption shali haze expired: l>rt
vdcd further, That when the owner Of an
:.:,ii or p,ncr real property sold tor taxes un
d.: tie ;rueis;o!.S of this act shall be III th
mi!i,art service of tue Confederate State:
bro;c and n, The time said sale SEal hav
!rp,, .aadc. ;c sld owner >l!;il! have til
pri",!,g:. ui raticcnms the said property Il
any i,i.r within tMn wears after lie c!"S' t
;. his term of service. And the collector sha
render di,tirc; account Vi tue Charges III
. cured in ierin. and advertising for sal
sncL property, an.i shall pay INFO the Treas
ury the surplus, If any there be, OF the ;ioTe
said addition Of twenty per centum, or te!
per ceuf,,a,, as the case may be, after detra,r
Inc, the charges. And in every case Of 'l
sale Ct real estate, which shall be n';de Gn''e
the authority Of !i!iS act Tor lhe as'e,sn;cn
and collection Of direct taxes by the collectors
or lrarsLals, respectively: or tLci; lawful lcp
u,ies, rc<pcctivcjy, or by any other person u
persons, the dcruS fer the estate so sold sha!
bc prepared, made, executed and proved Of
acknowledged, ut the time and times pre-
scriG,ed in this act by the collectors respect
vc,- within whose collection district sucl
ra.,i ,>:;;;. .ha?! bc >iiua",l Or, in Case ~
,;c;r ,!:a,t or removal from oI!icc, by thcil
successors, en- payment Of the purchase money
or producing 4 receipt therefor, ii already
,ai.; in such ln.m Of law as shall be author
i H.! ,,ld ,cqn;rrI l,y the Laws Of t!.e Cunftd
,.4;,,. Si,:cs. or by the law Of the State in
,;,:;ch such real estate lies, ior n,..:n", exc
,...a.r.s, p:,y;. "!.l ac';,i"w'r''s'ns s'c"'!S :"