The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1861-08-05

take place Provided Also That the owners, their heirs,
executors or administrators, any person ON tnor
behalf shall lave liberty to redeem the lands and other
property sold as aforesaid, within two years IRON thc
the purchaser his heirs assigns of the amount paid by
sa purchaser with interest for the same at the rate OF
twenty per centum pcr annum; and no deed shall be
given in pursuance OF such sale until the time OF rcdep
ton shall have expired And the collector shall render
distinct account Of the charges incurred in offering and
advert for sale such property and shall pay into the
treasury the surplus IL any there be- Of the aforesaid d
don Of twenty per centum, ten per centan, as the
case may be- after delrayng the charges And in every
of the sale OF real estate which shall be made under
the authority of this act by the collectors respectively or
their lawful Deputies respectively the deeds for the cs
sold shall be prepared made executed and proved
acknowledged at the time and times prescribed in this
by the collectors respectively within whose colec
ton district such real estate shall be situated in such
form OF law as shall be authorized and required by the
laws of the United States by the law Of the State
winch such real estate les for making executing prov
ing and acknowledging deeds Of bargain and sale other
for the transfer and conveyance OF real cs
tate and for every deed so prepared made executed
! proved and acknowledged, the purchaser or grantee
shall pay to the collector the OF two dollars for the
Of the collector or other person cnecng the sale OF
| the real estate thereby conveyed
Sec. SO And be il further enacted, That with respect
to property lying within any collection district, not
owned or occupied or sacrntcnded by some person re-
siding such collection district and on which the tax
shall not have been paid to the collector within ninety
days after the day which he shall have received the
collection lists from tc said assessors, respectively, as
aforesaid the requson Of the Secretary Of the rca
sury aforesaid the collector shall transmit lists Of the
OF the collectors within the same state 10 be
designated for that purpose by the secretary Of the Urea
sury and the collector who shall have been thus dcsgnn
ted by tho Secretary VI the Treasury shall transmit
ccipts for a the lists received, as aforesaid " the coec
tor transmitting the Same and the collectors thus desg
mated in each State By the Secretary OF the Treasury
shall notifications Of the taxes due aforesaid and
contained In the lists thus transmitted 10 them to be
published for sixty days IN Mt least OF the newspapers
published the State: aud the owners of the property on
which such taxes be due shall be permitted to
TO such collector the said lax with addition OF ten per
centum thereon Provided, That such payment is made
within year after the day which the collector of
the district where such property hes had Hotied that The
| tax had become due on the same
UNPAID TANKS.
Sec 81 And he further enacted That when any tax,
aforesaid shall have remained unpaid for tho term of
year aforesaid the collector in the State where
the property lies and who shall have been designated By
the Secretary of the Treasury aforesaid, having first
advertised tho for sixty days ii at least one news
paper in the state shall proceed to SELL public sale 90
much Of the said property may be necessary to satisfy
the taxes due thereon, together with All addition of
twenty per ccntum thereon; or such property is not
dvisibe aforesaid the whole thereof shall be sold,
and accounted tor in the manner hcreihbeore provided
the property advertised for sale cannot be sold Tor The
amount Of the tax due thereon with the said addition
thereon the collector shall purchase the same in behalf
the United States for such amount and addition And
the collector shall render distinct account Of the charges
incurred Offering aud advertising for sale such pro-
perty and pay thstreasuy the surplus, ii any of
the aforesaid addition Of ten or twenty per centum as the
case may be, after defrayng tho said charges
Sec 81 And be further enacted That tho collectors,
designated aforesaid by the secretary OF the Treasury
shall deposit with the clerks of the district court OF the
district the property lies correct lists OF the tracts OF
Land other real property sold by virtue of this act for
non payment OF taxes together with me names o. owners
the public sales aforesaid and OF the amount paid by
said purchasers for the same the owners their heirs,
ccutors administrators any person in their behalf
shall have liberty redeem the lands othcr property
sold, aforesaid within two years from the time Of
sae upon payment to the clerk Aforesaid for The use Of
the purchaser, his heirs, assigns OF the amount paid
by such purchaser for the said land other real pro-
perty with interest for the at the rate of twenty
per ccntum per anum and of acommssion of five per
m such payment for the use Of the clerk aforesaid
The clerks shall application pay to the purchasers the
moneys thus paid for their use and the collectors ro
spectycy shall give deeds for the lands property
aforesaid to the purchasers entitled 10 the same, in all
where the same shall not have been redeemed with
years aforesaid by the original owners thereof
their legal any person their
half, and deposit such deeds with such clerk. And the
said clerk shall be entitled to receive from the
purchaser, for his use the Of dollar
in addition TO the sum herenbefore made pay
able to the collector for every such deed, to
be paid the delivery thereof to such purchasers
And IN all where lands may BIO sold under this
for tho payment OF taxes belonging to Infants persons OF
| insane mind, married women persons beyond sea,
such persons shall have the term of two years after their
respective disabilities shall have been removed their
return to the United States to redeem lands thus sod
their paying into the corks Office aforesaid the amount
paid by the purchaser, with fifty per centum addition
thereto together with ten ccnttm interest per
the aggregate sum their payment TO the pr.
chaser OF the land aforesaid pcnsation for all i'm
provemens he may have made on the premises, subse
auen to his purchase tho value which improy e,nens
to be usccrtained by three neighboring
holders to be appointed by tho clerk aforesaid who,
actual view Of the premises, shall assess tho value of
such mproy their oaths, anu make return OF
such valuation to the clerk immediately And tho Clerk
of the Court shall receive such compensation for his
vices herein to be paid by and received from the parties
like costs of suit the Judge Of the District Court shall
| in that respect, tax and allow.
| RsPoRs COLLECTORS.
SEC 80 And be il further enncted, That the several
collectors SHALL at the expiration of every month
they shall, respectively, commence their collections in
the next and every ensuing year transmit to the Secrc-
tary Of the Treasury statement Of the collections made
| by them respectively within the month and pay over
quarterly if required by the Secretary Of the
Treasury the moneys by them respectively collected
within the said term and each OF the said collectors shall
complete the collection of all sums annually assigned to
him for collection, aforesaid shall pay the
into the treasury and shall render his final to the
Treasury Department within six mouths from and after
the day when he shall have received the collection lists
from the Board Of Assessors or the said requston OF the
Secretary of the Treasury aforesaid Provided. how
ever That the period of and three months from
the said annual day shall be annually allowed to the
the collector designated in each State aforesaid by tho
Secretary Of the Treasury with respect to the taxes
tanned IN the list transmitted TO him by the other col.
| lectors, as aforesaid.
Ssc. 81 And be il further enacted That each col
ector shall bc charged with the whole amount Of taxes
him rccepted whether contained in the lists delivered
to him by the principal assessors, respectively
| mittod TO him by other collectors; and shall be
allowed credit for the amount OF taxes contained in the
lists transmitted in the above provided to other
! collectors and by them receipted aforesaid: and
OF become nsolvent, subsequent to the date Of the
assessment and prior to the day when the tax ought
cordng to the provisions of this act TO have been collect
ed Provided That shall be proved to the satisfaction
Of the frs! Comptroller Of the Treasury that due diligence
was used by the collector and that no property left
from which the tax could have been recovered and each
collector designated in each State aforesaid by tho
Secretary of the Treasury shall receive credit for the
taxes due for all tracts Of land which, after being offered
by him for sale in aforesaid shall may have
| been purchased by him in behalf OF the Untsa States
Sec 35 And be il further enacted That if any collector
shall fail either to collect to render his TO
pay over in the manner within tho times hercnbeoro
provided 1t shall be the duty Of the first Comptroller Of
the Treasury and he is hereby authorized and required
Immediately after such delinquency to report the
| the Solicitor OF the Treasury, who shall issue
rant of distress against such delinquent collector and his
suretes directed to the marshal Of the district therein
expressing the amount OF the taxes with which the said
collector is chargeablc and the sums if any which have
been paid. And the said marshal SHALL himself, or by
his deputy Immediately proceed to levy and collect the
sum which may remain due, by distress and sale of the
goods and chatols or any personal effects Of the dcn.
quen collector and for want OF goods chacls or effects
aforesaid, sufficient TO satisfy the said warrant, the
may be levied on the person Of the collector who may
committed TO prison, there TO remain until discharged in
due course OF law and furthermore, Notwithstanding the
commitment of the collector to prison. aforesaid or if
he abscond, and goods ckaicls and effects cannot be