Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1861-10-02

J.
goods chattes or effects at his or her dwelling
with note of the sum demanded, and the time ana
place of sale; and the said officer shall fortnwltn
cause modification to be publicly advertised or post
ed up az two public places nearest to the residences
of the persons whose property shall be destraiheo,
or at the courthouse of the county, II not more
than ten miles distant which notice shall specify
the articles destrained and the time and place pro-
posed for the sale thereof, which time shall not be
less than ten days from the date of such notcatlon
and the place proposed for the sale not more than
five miles distant from the place of making such dis-
tress: PrOoided that in any case of distress TOR the
payment of the taxes Aforesaid the goods, chatteS
or effects so destrained shall and may be restored TO
the owner or possessor it, prior to the sale thereof
payment or tender thereof shall be made to the pro.
per officer charged with the collection OF the ful
amount demanded, together with such lee Tor leVy-
ing and such sum for the necessary and reasonable
expense of removing and keeping the goods, chat-
ties or effects so distrained as may be allowed IN
like by the law practice of the State wnere
in the distress shall have been made but IN case OF
nonpayment or tender as aforesaid the officer shall
proceed to sell the said goods ciattles or effects at
public auction, and shall and may retain from the
proceeds of such sale the amounT demandaole LOT
the use of the Confederate States with the necessa
ry and reasonable expenses of distress and sale, ana
a commission of five per centum thereon for his own
USE rendering the overpus, if any there be to the
dstrained: Provided that it shall not be lawful to
make distress of the tools or implements of trade,
or profession beasts ofthe plough and farming uten
sils necessary for the cultivation of improved lands,
arms, or such household furniture or apparel as
may be necessary for family.
Sec. r. That if the tax assessed on any real es-
tate shall remain unpaid on the first day of June
next the tax collector Of the district wherein the
same is situated, SHALL on the first Monday in June
thereafter, proceed to sell the same suficiency
thereof at public auction, to the highest bidder to
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 county, par
sh wherein said real estate is situated and If there
be more than one county parish in district the
said tax collector is authorized to appoint deputies
to make such sales his name, as he cannot attend
to HIMSELF and for al! lands sold by said deputies,
the deeds as hereinafter provided for, shall be
cuted by said collector and such sales made be
valid whether the real estate sold shall be assessed
in the name of the true owner not. But in all
where the property shall not be Invisible
to enable the collector by sale of part thereof to
raise the whole amount of the tax, with all costs,
charges and commissions, the whole of such proper
ty shall be Sold and the surplus of the proceeds of
the sale, after satisfying the tax costs, charges and
commissions shall be paid to the owner of the prop
erty or his legal representatives, if he they
cannot be found, refuse to receive the same. then
such surplus shall be deposited in the Treasury of
the Confederate States to be there held for the
of the owner, his legal representatives, until he
or they shall make application therefor to the Sec
rotary of the Treasury, who upon such application,
shall, by warrant on the Treasury, cause the same
to be paid TO the applicant. And if the property
offered for sale aforesaid cannot be sold for the
amount of the taxes due thereon, with the said adj
ditional twenty per centum thereto, the collector
shall purchase the in behalf of the Confederate
States for the amount aforesaid: Pr0Uded that the
owner or superintendent of the property aforesaid,
before the same shall have been actually sold, shall
be allowed to pay the amount of the tax thereon,
with an addition of ten per centum on the same
the payment of which the sale of said property
shall not take place: Prorided Glso that the own
erS, their heirs, executors administrators any
person their behalf, shall have liberty to redeem
any lands and property sold aforesaid, within two
years from the time Of sale, upon the payment to
the collector for the use of the purchaser with in
tereSt for the at the of twenty per centum
per annum. and no deed shall be given IN pursu-
ance Of said sale until the time Of redemption shall
be expired: PrOrided, further that when the own
er of any land other real property sold for taxes
under the provisions of this act shall be in the mill
tary of the Confederate States, before and
at the time said sale shall have been made, the said
owner shall have the privilege of redeemng the said
property at any time within two years after the
close of his term ofscrvce. And the collector shall
render distinct account of the charges incurred in
offering and advertising for the sale of such proper
ty, and shall pay into the Treasury the surplus if
any there be- of the aforesaid addition of twenty per
Ccntum or ten per centum, the case may be after
defraying the charges. And in every case of the
sale of real estate, which shall be made under the
authority Of this act for the assessment and collec-
ting of direct taxes by the collectors marShalS,
respectively. or their lawful deputies, respectively,
or by any other person or persons the deeds for the
estate so solo shall be prepared, made, executed and
proved or acknowledged at the time and times pre-
scribed in this act by the collectors respectively,
within whose collection district such real estate
shall be situated, or, in of their death or reno
val from office, by their successors on payment of
the purchase money, or producing a receipt there
for, if already paid in such form Of LAW as shall he
authorized and required by the law of the State in
which such real estate lies, for making executing,
proving and acknowledging deeds of bargain and
sales other conveyance for the transfer and con-
Vcyance of real estate and for every deed so pre-
pared, made, executed, proved and acknowledged,
the purchaser or grantee shall pay to the collector
the of five dollars for the use of the collector
marshal or other person etfectng the sale of the
real estate thereby conveyed. The commissions
hereinafter allowed to each collector shall be in full
satisfaction of all services rendered by them The
assessors appointed under them shall be entitled to
three dollars per day while employed in making
lists and assessments under this act the number of
days being certified by the collector and approved
by the chief collector of the State and also five dol
lars for every hundred taxable persons contained in
the lists as completed by him and delivered to the
collector: Provided. that when the owner of any
real estate is unknown or is nonresident of the
State tax district wherein the same is situated
and has agent resident in the district the asses
sor shall himself make out list Of such real cs-
tate for assessment.
SEC Is. Separate accounts shall be kept at the
Treasury of all moneys received from each Of the
respective States and the chief collector shall pro-
cure from each tax collector such details to the
tax and shall classify the same in such manner as
the Secretary of the Treasury shall direct and to
provide full information as to each subject of tax