The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-08-16


public sale, so much of the said property as
may be necessary to Eatisfy the iaxes due
thereon, together with an addition Of TWEEN
" ners centum thereon; or # such property
81 not divisible as aforesaid, the wnole
thereof shall be sold, and accounted for IN
the. manner hereinbef9re provided. If the
propertv advertised for sale cannot be sold
for the amount of the tax due thereon,
with the said addition thereon, the =
collector shall purchase the same IN behalf
IF the limited States for such amount and
addition. And the collector shall render
q distinct account of the charges incurred
in Offering and advertising for sale such
property, and pay into the Treasury the
surplus, if any, of the aforesaid addition
of ten or twenty per centum, as the case
NAV be, after defraying the said charges.
Sec. 80. And be IL further enacted That
the collectors designated as aforesaid by /
the Secretary of the Treasury, shall deposit
with the clerks of the district court of the |
United States in the respective States, and I
within which district the property lies, cor
rect lists of the tracts of land or other real !
property sold by virtue of this act for non
| payment of taxes, together with the
names of owners or presumed owners,
and of the purchasers of the same at
the public sales aforesaid, and of the
| amount paid by said purchasers for the
same; the owners, their heirs, executors,
or administrators, or any person in their
behalf, shall have liberty to redeem the.
lands or other property sold, as aforesaid,
within two years from the time of sale, up
on payment to the clerk aforesaid, for the
use of the purchaser, his heirs, or assigns, OF
!. the amount paid by auch purchaser for the
said land, or other real property, with in
terest for the same al the rate of twenty per
centum per annum, and of a commission of
FIVE per centum, on such payment for the
use of the clerk aforesaid. The clerks shall,
} on application, pay to the purchasers the
: moneys thus paid for their use; and the
collectors, respectively, shall give deeds for
the lands or property aforesaid to the pur-
chasers entitled to the same, in all cases
where the same shall not have been redeem
ed within two years, as aforesaid, by the
I original owners thereof or their legal rep
resentatives, or any person in their behalf,
. and deposit such deeds with such clerk
. And the said clerk shall be entitled to re-
I eeive from the purchaser, for his own use
: the sum of one dollar, in addition to the
Z sum hereinbefore made payable to the col
= lector, for every such deed, to be paid Oh
70 the delivery thereof to such purchasers
. And in all cases where lands may be sole
10 under this act for the payment of taxes, be-
1
= mind, married women, or persons beyond
~ sea, such persons shall have the term of TIVE
u years after their respective disabilities shall
io ' have been removed, or their return TO tn
~ United States, TO redeem lands thus sold
Is on their paying into the clerks Office afore
u said the amount paid by the purchaser, will
= fifty per centum addition thereto, tOgethe
y with ten per centun interest per annum o.
re the aggregate sum, and on their payment t
al the purchaser of the land aforesaid com
nc pensation for all improvements he may hav
le made on the premises subsequent TO hi
III purchase, the value of which improvement
ne to be ascertain ty three or more neigh
Il boring freeho;i' ~, to be appointed by til
~ clerk aforesaid, who, on actual view of th
Ak premises, shall assess the value OF such i'm
D. u, provements, on their oaths, and make re
III turn of such valuation to the clerk immed
60 ately. And the clerk of the court shall re
= fpaFtfea fke G5gtg Il sui, as The Judge Of III
N district court shall, in that respect, tax an
~ allow.
"a Sec. 40. And be At further enacted, This
- - the several collectors shall, at the expirf
: ton of every MONTH after they shall, re
: spectively, commence their collections i
= the next and every ensuing year, transmi
- 10 the Secretary of the Treasury a statemen
of the collections made by them, respec
lively, within the month"; and pay owe
:, Quarterly or sooner, if required by the Sec
- rotary of the Treasury, the moneys bv then
= respectively collected within the said term
: and each of the said collectors shall com
= plete the collection of all sums annual
" assigned to him for collection as aforesaid
= shall pay over the same into the Treasury
and shall render his final account to th
:, Treasury Department, within six month
~ ~ from and after the day when he shall hay
IL received the collection lists from the sal
re board of assessors or the said requisition q
o. the Secretary of the Treasury, as aforesaid
Il Provided holoeUer, That the period of on
:, year and three months from the said annua
"a day shall be annually allowed to the col
> lector designated in each State, as afore
said, by the Secretary OF the Treasury, wit
= respect to the taxes contained in the lis
transmitted to him by the other collectors
70 as aforesaid.
&c ,e Sec. Al. And be 1t further enacted. Tia
!. each collector shall be charged with TIT
' whole amount of taxes by him receiptei
whether contained in the lists delivered |,
- him by the principal assessors, respectively
- or transmitted to him by other collectors
= and shall be allowed credit for the amour
OF taxes contained in the lists transmitted
IN the manner above provided to other col
lectors, and by them receipted as aforesaid
I" and also for the taxes of such persons a:
II may have absconded, or become insolvent
= subsequent to the date of assessment, ant
> prior to the day when the tax ought, ac
= cording to the provisions of this act, tt
have heen collected FroUjded, That it shat
be proved to the satisfaction of the First
II Comptroller of the Treasury that due dill
gence was nsed hzs sls,4 vrIts treasury shall
-suoTVe credit for the taxes dne e. 'litii
~ ianu which, after being offered bv him
i 49, l sag I'm N manner aforesaid, shall or NAV
t Is''g 94 oeen purchased by him in behalf ~
g pee pee AZ; Ind be IL further enacted Tbst
- any collector shall fail either to co1lass
Or 90 70 render his account, or to pay over ~
fire -r,rl,ner or within the times hereiDbe-
First CnnI.' 10 shall be the duty Of the
is bersh Ulp'roller OF the Treasury anal he
/ - neIepy authorized and rennirad -. :.