Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-22

delinquent aforesaid And In of such dstraint
tion to make, to be made, an account of the
goods or chatels which may be distrained, copy Of
winch signed by the officer making such disraint, shal
pc lett Win the owner possessor OF suc goods chat
son OF suitable and discretion with note OF the sum
oemanded and the time and laceof sae and the sad
oeer shalllorlhNi it'll cause notification to be pu9ucy
p9spu up al TWO OF the taverns ne rest 70 INC residence
o. the person whose property shallbe dstranen or al
the court house 81 thu county, not more tnsn Ten
miles distant which notice shall specify the articles dis
Trained and the time and placet the sale thereof when
ne se not be less than ten DAYS from inc Hatc OF suc
nouheaion and tho place proposed tor sale rot more
than 1--WE miles distant from the place of making such
ustraint; Provided. fLt II case vi 0is u t the
payment Of the TAX ffofeiad, the goods chatie s
OF Sneets so oisfanvd shall ana may pe ,h
10 the owner or possessor it, prior t. the sa thee
OF, payment or lender thereof shall he nadc 10 the
proper officer charged with the collection. of the fl
amount demanded, together with such fee for levy
,ig' and such sum tor the necessary and feasona-
bic expense of removing ard keeping the goods
chatlel', or effects distrained, rs may be allowed "a
like cases by the laws practice Of The state wherein
inc ostralut shall have been made but ~ eac % V
payment or ten ler aforesaid, the said officer shi
proceed to sell the sud goods chattes or eeets ~ pup
llc auction and shall and may retain from the proceeus
Of such sale tie amount demandabe for the use OF te
United states, with the and reasonable eA
penses OF uisiraint and sale, and @ vi w ~
centum thereon for his use, rendering the oVerp
effects shall have been d trained Provided That shall
not be lawful TO make distraint of the tools Gr lIp
ments Of trade or profession, beasts on tne poush e
cessary for the cultivation Of improved lands arms OF
household furniture, or apparel necessary io family
goods chattels, sufficient to satisfy any tax up
| on buildings, dweng-honses or lands and their I'M
provenents owned occupied, superntend ca by per-
sons known or residing within the same coieeuoh us
trct cannot be lound the eetor having hrst adver
tsed the for thirty DAYS in newspaper printed
within the collection district such there De- ana nav
Ing posted up in at feast ten puDc places within the
same notification Of the intended sale, thirty days
previous thereto shall proceed sell at public SAFE 50
the taxes due thereon, ogcthe with addition OF wen
y per centrum to the said taxes But iii az cases where
the properly liable to direct TAX under this act may not
be dvisble to enable the coectoEby sale o. part
thereof to raise the whole amount OF the IAN Win al
eriy shall be SO d. and the surplus of the proceeds OF the
SAFE alter satlSiying me tX costs c9aTses anu So
ms'ios shall be aid to the owner OF me proper or
his legal representatives or if he or they cannot NC
found, refuse to receive The then snch surplus
snail be deposited in the treasury OF the Gteo 10
be there held for the OF the owner or ms legal repre-
for the secretary of the treasury who upon such APP
plcatiOn SHALL by the treasury, cause the
advertiser ior sale as aoTesaid cannot be sold for HE
amount of the tax due thereon wi the said additional
the behalf Of the United states for the amount
aoresaid' Provided That the owner superintendent
OF the property Aforesaid after the same shall nave Deen
as aforesad advertised for sale and before it shall have
been actually sold, shall be allowed to pay the amount
OF the tax thereon with addition of ten per centum
on the same on the payment Of which the safe 81 the
propertyshal not take place; Provided also, Iha the
owners their heirs, administrators, any
person their behalf shall have liberty to redeem the
lands and other property sold aforesaid within two
years from the time sale upon payment to the cUllec
tor the the purchaser his heirs assigns of
same, at the Of twenty per cenum per annum and
no deed shall be given in OF such sale until
| the time Of redemption shall have expired And the
collector shall render distinct account OF the charges
incurred N 9ferlng and advertising or SAFE sneh pf9er-
there be, OF the aforesaid addition of twenty centum,
h .o Pr III 40 s ease d y ~, ~ 70 al e:tas
which shall be made under the authority OF TINS act by
se ; o IT,, ,p M OF te. @ h he nr re-
paed made executed, and proved or acknowledged at
ors respectively within whose collection districts such
real estate shall be situated in such form of law shal
states or by the law Of the which such real
titt nes, ior making, executing proving, anu achnomi
for the transfer and conveyance real estate and for
every deed so prepared made executed ana ac
collector the sum of two dollars for the use OF the col
!eeo OF o.ner person enectns Tue sae Vi ING Ie" es'te
| thereby conveyed go, -,
Sec ~ And be IL further enacted Ihat with respect
10 property lying wtn any collection ulstrlct MOI OWE
ed OF occupied or by some person residing
III sucn i am VI Wien the ta sii
not nVe 9eeh pau 70 lhe IolisSlur Wlln nhey uays
after the day on which he shall have eceiyed the coec-
uuh sts siid assessors respectNeH as alore
as aforesaid the collector shall transmit lists OF the same
10 one % me collectors within the same state to Pc DIES
~ ana the eolleetor VINO snail nave beem thus deslsha-
TED BY the secretary OF tue treasury shall transmit re-
celpts Ior all ne isis received as AFORESAID 10 te col
eetor fansiuhk the same ana inc collectors, mus
designated III each state by Inc secretary OF the treasury
sniI case n9iihga1ls 81 inc taxes que as aor> sad
ana contained III the sts mus transmitted TO them, De
published in the states and The owners of the property,
on which sch taxes may De due shall be permitted to
per centln thereoni Provlded That such pay met is
made within one year after the day on which the coec
! - =
that the tax ha1 become uue on the same.
Sec SS Ana be Il further enacted That when any tax
as aIoresalu sa nave renamed unpaid Tor the term OF
one year as aforesaid me cQeet tor III the state where
the property hes ana VINO shall have been desgnatedby
the Secretary of The Treasury at having first
advertised the same lor sA days IN at least one news
paper ~ the state SHAH proceed to SELL at public sale so
much OF the sag properly as may DC necessary 10 satisfy
the taxes due thereon together with an addition TWEEN
y per eentu thereon; or II such property not dvisi
Die as aforesaid the whole thereof shall be sold and &C
cOuhteul III te manner nerenoeiore PROVIDED II the
property advertised Tor sale cannot be sold for the
amount OF the TAX que thereoni with the said addition
thereon the collector shall purchase the same in be-
nan OF the United states LOT such amount aud addition
Ana the colleclo sha render dstlnct account OF the
charges incurred N nerlnS ana advertising Tor sale such
property ana pay mo lhe treasury le surplus, II any,
Of the aforesaid addition OF ten or twenty per cenm
the case may pc, alter deaylng the said charges
SEC ~ ana De II lurlner enacted mat tue collect
ors az M Dy me secelfy o. inc rea-
surN sna deposit Win te cefksoI e ulStct court OF
wleh dstIlgt the propety hes correct lists OF the
tracts u lana or OteI real property sold by virtue OF
ms act LOT hoh-pu oI taxes, teeelher win the
Names OIL owners OF presumed owners and OF the pur
chasers OF the same AT me puDc sales aforesaid and OF
the amount pad by saiu purchasers Tor the sane the
owners their heirs executors or administrators or any
person IN their behalf snail nave liberty to reGeem the
lahus OF otueI property solu as aoIesalu Wltln TWO
Years from tne te "a sae upon Payen 10 me clerk
aioresa l9r the se o tne purchaser, ms hes or as
sshs oI lne amount palu ny such purchaser Ior the
saia lana or olhef ieai properly win interest for the
sane az he Iate % aHeiy per centuh per anlull ana
VI Vi NV per cent Oh sucn pay tneh Tor
e use VI NV VIeh aVitsaiu Tue cleIhs SnalI on ap-
their use and the collectors respectively shall give
useus ioa te Aaus OF pIopeity aforesaid 70 the pur
% Is b W ,e same ~ al cases where he same
snail ot nave oee reuceleu MItnl TWO years as aiore
lu " e oilsli oWels lAereol, OF tnei leSal repre-
eentaves, or any person IN ther pehalf and deposit
t ~ SUI. . anu ne sau Clel shi De
uu ~ ~ nom we puicset LOT ms own use
ue SUN VI oie uol IN au1ltion 70 the sum hereihOe
~ he nad on The ~ e thf ,a s sui aeeu
Ai ~ li l'Hius inn NC SUN nhuer mis- act
Of insane mind married women T nersons pons