Weekly standard. [volume] (Raleigh, N.C.) 1858-1865, 1861-10-02

with note of the sum demanded and the time ana
place Of sale: and the said officer shall forthwith
cause notification to be publicly advertised or post
ed up a: two public places nearest to the reslcehSe
Of the persons whose property shall De aesllalneu
or at the courthouse of the same county II NOT ucio
than ten miles distant. which notice shall specify
the articles destraned and the time ana pace pro-
posed for the sale thereof which time shall not oe
less than ten days from the date of such nohcation
and the place proposed for the sale not more than
five miles distant from the place of making such dis
tress: Provided that in any case OF distress tor the
payment of the taxes aforesaid the goods, chattles
or effects SO destrained shall and may be restored to
the owner possessor, if prior to the sale thereof
paymen: or tender thereof shall be made to the pro-
per officer charged with the collection of the full
amount demanded, together with such fee for levy
ing and such sum for the necessary and reasonable
expense of removing and keeping the goods, chat
ties or effects SO dstrained as may be allowed in
like cases by the law practice of the State where
in the distress shall have been made but in case of
nonpayment or tender aforesaid, the officer shall
proceed to sell the said goods chattes or effects at
public auction, and shall and may retain from the
proceeds Of such sale the amount demandable for
the use of the Confederate States with the necessa
ry and reasonable expenses of distress and SALE and
a commission OF five per centum thereon for his own
use, rendering the overplus if any there be to the
person whose goods, chattes or effects shall thus be
distraned: 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
ss necessary for the cultivation of improved lands,
arms, or such household furniture or apparel as
may be necessary for family.
Sec. -. 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 sufficiency
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 or parish in district the
said tax collector is authorized to appoint deputies
to make such sales IN his name, he cannot attend
to himself; and for al! lands sold by said deputies,
the Deeds as hereinafter provided for, shall be exc
cuted by said collector and such sales as 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 so as
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 sae after satisfying the tax COSTS charges and
commissions, shall be paid to the owner of the prop
erty or his legal representatives, if he or 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 or his legal representatives until he
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 ccntum thereto, the collector
chall DnrchsSn tho bahalf Of tho ia
States for the amount aforesaid: Pr0uided that the
owner or superintendent of the property aforesaid
before the same shall have been actually sold shall
he allowed to pay the amount of the tax thereon,
with an addition of ten per centum on the same on
the payment of which the sale of said property
shall not take place: Prorided also, that the own
er, their heirs, executors administrators any
person on 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 of the purchaser, with in
teres for the at the rate 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
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 redeening the said
close of his term of service 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 Of the
sale of real estate which shall he made under the
authority of this act for the assessment and collcc-
ting of direct taxes by the collectors or marshals
fha;r Low G1d
or by any other person 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 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 shall be
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
veyance Of real estate, and for every deed pre-
pared made, executed proved and acknowledged,
the purchaser or grantee shall pay to the collector
the sum Of five dollars for the use of the collector,
marshal other person effecting 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: Procided. 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
sor shall himself make out list Of such real es.
tate for assessment.
Sec. 10. 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
Secretary of the Treasury shall direct and to
provide full information as to each subject Of tax
alton.
SEC. a. Each collector shall be charged with ar
interest OF 8 per cent. per month on all moneys re
tanned In his possession beyond the time at which
ne Is required to pay the same by law, or by
the regulations established by the Secretary Of the
| Treasury.