Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1861-09-11


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sst fsE collector Be s1slCrzsf 70 Fpggi1t
isylEsF ~ Eszs sleb sales id lis nsHe - be
esaI1E attend l1 1.f.sef sat f0T 90 lends -
sSa bg ssif lspatiss, tie deeds - hereinafter
grsrl1f far tasI BE- execute. b. sid c5.ise-
lsr, SFt s-rt Fziss o. maze shalt BE- gs.it,
ELe.lrI ne real sslsts 20 sold shall BE- sgsass-
. ~ Boz fle name n Tie tf.e owner % l0L b.
Boo 20 csse- where %, property shaii not b.
1s.sl5.e ~ a. % eusDls roe COLLECTOR By
safe II part tbrrs0f, 10 raise l1s whole amount
I ~ TIE tsz, with si costs, charges sEd con
I missions, TIE whole n s1eh property shsl BE-
I s5id, and lls surplus Of NE proceeds = tie
sale after satisfying The tex, cYsts, charges
. and commissions, 4. sii - psid 10 tts OWHsT Of
.hs property of bis iFEsi rspgesellstiges, or II
he Or they caULgE be found, Or refuse 20 receive
. lss sane. then such surplus shall be tsposited
I 10 tie TTess8ry N he Confederate s-ates, %
Z be- there Le.d fOr the use of ihe ovusr sr biz
legal representatives until BE- Or they shall
. make application therefor 90 the Secretary o.
tbs Treasury, who, upon such application,
Z slsll, By warrant on tie Treasurer,
. cause the same 20 be paid 20 The
. applicant Ans II the property offered for
sale a. Aforesaid snD0t b sold for The amount
% The tax due 'Lere1n, with the sald add iJnsl
. tEen'y per csntum thereto, the collector shall
purchase The sane in behalf Of The Confsds-
rate states for the amount aforesaid: ProUlie3,
eTty aforesaid, before tie same shall have been
. actually sod, shall BE- allowed 70 psy the
. amount q tbs tax thereon, With an addiian
. Or tsa PER ceItgm on the same. on ihe payment
I Of which the sale OF the said property shall
not take place Pr0Uidei, also, Thz, the own
| ere, their beir-, executors or administrators,
Z or any pers0n on their behalf shall have lib
/ rrty 10 redeem any lands and other real prop
I erty sold az Aforesaid, Witlin two years from
I ths tine q ssis, upon payment 70 the c0ilec-
/ tors FOR the use o. the purchaser, his bsiFs or
I sssiEnees, OF the amount paid By such pur.
chsssr, Wilh interest FOR the zane at The rate
I OF twenty per csutum per annum and 10 deed
/ shall be given IN puFsgsEce n such sale until
I the time Il redemption shall tEVs expired
Z PT0ritef fuffheT, Ibst where the owner of anv
land or O'leT real property sold for taxes under
{ TIE provisions Of this act shall be 10 the nii-
I tsry service Of the Confederate States before
and a. the time ssid saie shall have been o. sie,
I the said owner shall have the privilege Of re-
/ deeming the said property a. auv time within
1 tE0 wears after the close cf bis term Of ser
vice. And tie collector shall render distinct
/ account Of the charges incurred ia Offering
and ADVERT sing for "a Re such property and shall
I pay into the Treasury the surplus, Il any there
| Ds, Cf The aforesaid addition Of twenty per cen
I tum, or ten per centUu, ss the case nav be,
I after cefraylHg charges. And IN every case
F. Of the sale Of res! estate which shsli be made
( under the authority Of this act for the assess
[ meut and COLLECTION Of direct tsKes, bT the COL
4 lecsoEs or msrshals respectively, or their law
/ ~! deputies respectively, or by any ether per-
soa OF persons, the deeds for t5e estate 50 sold
/ snail be prepared, made, executed, and ap
/ proved or Acknowledged Al the time and times
! prescribed in tbs act by the collectors re-
spectiVely within whose election district such
real estate -bali be situated, or in case Of their
! death or removal from office, By their success
4 ore, on payment Of the purchase money, or
I producing receip. therefor IL already paid, IL
such form Of law az shall be authorized and
{ required b. the sWs OF the Confederate S. ates,
/ or By the law Of the State in which such real
estate lies, for making, executing, providing
and acknowledging deeds Of bargain and sale
I or other coDveyauces for the transfer and con
veysnce of real estate; and fOT every deed so
prepared, made, eXscuJed, proved and acknoWi-
edged, tbe purchaser or grantee s0aii psy o
The collector the sum Of FIVE dollars for the use
/ Of the collector, marshal, OF other Person ef-
fectisg the sale OF the real estate thereby con-
veVed The commissions hereunder allowed
TO each coilsc or shall be in full ssHsfaciyn Of
4 al services rendered By them. The assessors
appointed under them STALL be entitled to three
dollars for every day employed In making Isis
and assessments under this act, the number of
T DAYS being certified By the collector, and ap-
proved bv the chief collector OF the State; and
q
i sons contained Ia the lists as completed by him
/ and delivered to the collector; Provided, that
/ when the owner Of any real estate is unknown,
/ OF is 4 Bou-TesdeHt Of the State, or tsK dis
/ trict, wherein the same is situated, and has 10
/ agent resident 10 said district, the assessor
shall himself mike out list Of such real ate
/ for assessment.
4 SEC. l3. Separate accounts shan be kept ct
/ the Treasury Of all moneys received from each
#-nt h. rs4H k-as h. --h1. 81
/ tor shall procure from esch tax collec OF such
details 8s 70 the tax, and shall classify the
/ same in such manner as the Secretary Of the
Treasury ahaii direct, and so as 20 provide full
/ information as 10 such subject of taxation.
/ SEE "A. Each collector shall be charged
with n interest Of hVs per cent. per n JnLh for
} all moneys retained in bis possession beyond
/ the time at which be is required to pay over
/ the same By iaw, or by the regulations estab
I Iished by the Secretary Of the Treasury.
SEC. IS. Each collector, before entering
1 upon the duties Of bis Office, shall give bond IN
/ such sum az shall be prescribed by the Secre-
/ taTY f the Treasury, With sufficient suretes,
and shall take an oath faithfully to execute the
duties Of bis Office, and that he will support
and defend the Constitution cf the Confederate
/ States.
/ SEC. I6 Upon receiving the tax due BY each
person, the collector shall sign two receipts 10
/ duplicate, one whereof shall be delivered to
the person paying the same. and the other shall
/ be forwarded TO the chief collector Of that
/ State. The money collected during each
month, or during any shorter period which may
/ be designated by the Secretary of TIE Treasury,
/ shall be also Immediately forwarded to said
1 chief collector, and By him be disposed Of ac-
/ coTdiDE 10 The direction Of the Secretary Of
/ the Treasury, nd the said chief collector shall
! report he same Immediately to TIE Secretary
/ Of the Treasury, and the said chief collector
shall report the same Immediately 20 tbs Sec
I retsTy Of the Treasury, and shall furnish him
/ With q list specifying be names and amounts Of
] each of the receipts which shall have been for.
/ wardsd to him as aforesaid, by the district
/ collectors.
! SEC. II. The taxes assessed on each person
/ shall be a statutory lien for one year upon all
/ the property Of that person, in reference 10
any other lien the said lien to take date from
the FIRST day OF October, to which the vaua-
ton has relation, and the lands and other prop
I erty OF any collector shall be bound by statu-
tory lien for five years, for all moneys received
by hin for taxes; the date Of such lien to
commence from tie time Of his receiving the
money.
SEC. 18. The compensation Of the tax col
IeetOrs shall be per cent. on the hrst SlO,OOO
received, and q per cent. on all sums beyond
that amount, until the compensation shall
reach $500; beyond which no further compen-
sstion shall be paid.
SEC. 10. The Secretary OF the Treasury is
eu hOTiZed to establish regulations suitable
and proper to carry this act into effect; which