Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1861-10-23

lour puoHC pIaceS III eacu township, haiu vi
precinct within his District, of the time and
place at which be will receive the said tax;
aud OH failure TO pay the same, it shall be the
duty nf the COLLECTOR within twenty days
after the first day of MAY afo eSail, by him
Self or his deputies. 10 proceed to collect said
taxes by distress and sale Of tile goods, Chat
ties, or etac'spf The persons delinquent. And
III CASE ci such distress it shall te the duty
OF the officer charged with collection 70 make
or cansc 10 hc made, All account of the goods
or chatties which may be distraiied, IL copy
"i which si:.nei by the officer making such
distress, shall he lett with the owner; or puS
s">Snr ri such gnu,lS chat Ties Or at lli< or her
d#eili::..:, with a note Of the sum demanded
a:;'l the tinlr :.ini Place of sale; and tie said
u;:ice" shall forthwith cause notification to
bc publicly advertised "r posted up at two
punhc places nearest tn the residence OF the
person whose property STALL be diStrained Or
Ut the court house of the same county, ii not
more than ten miles distant, which notice
shall specify the articles diStiaincd, and the
time and place proposed for the sale thereof,
which time shall not be less than Ten days
from dale uf the notification, and the place
proposed for ;i.r sale more tll;:n five miles
distant from lie place Of making such dis.
t,css; Provided, That i'll any case of distress
! lur tie payment of tie taxes aforesaid, the
aGuG.S, clEtt!rS or effects su dIStraiucd, Shall
and may l,e restored lotde OWNER or posses
| sor, If prior to the sale thereof, payment or
tender thereof shall he made to the proper
officer charged with the collection Of the iuil
an,ount demanded, together with such lee
+, f"r Icvving and such sum for lie necessary
and reasonable cxIen>e"f removing and keel-
ing The goods, chi;:cls or effects ~ di>t!a!ncd
rs may be nj owed i'll likcnrSscs by The laws
| or rraclice of the Stale wherein the distress
shall have been tnadc but in case OF non
payment or tender as aforesaid, the said officers
sI.aI proceed to sell the said gomls, chattcls
or effects at public auction, and shall and may
retain from the proceeds OF SUCH sale Tue
amount drnandable for the use OF the Con
iederatc States, with the necessary and rea-
sonablc expenses OF distress and sale, and a
commission Of five per centum thereon Tor
his own use, rendering the overpus II any
there be, to the person whose goods, cllattels
or effects shall been dstraiued Provided,
Ths, it shall not BE- lawful to MAKE distress
OF the tools or implements OF Il trade or pro-
irssiun; beast OF the plough and farming
utensils necessary for the cultivation OF im-
proved lands, arms, or such household iuril-
ture or apparel as may be necessary for q
family.
SEC. 70. That if the tax assessed on any
real estate shall remain unpaid on the first
day of June next, the tax collector OF the
district wherein the same is situated, Stall.
ON the first Monday Of July thereafter, pro.
cped to sell the same, or suthccncy thereof
at public ou,cry, to the highest bidder, TO pay
said taxes, together with twenty per cen'uE
OH the amount Of said taxes, and costs Of sale
and sale To be ut the court house door OF The
county, or parish, where said estate is sltua'
| ted; and il there shall he more than one
County or parish in a district, the said taa
collector is authorized to appoint deputies Il
make such sales in his name, rs cannot at
tend to himself; and, for all lands so sold by
said deputies, the deeds, as hereinafter progi
ded for, shall be executed by said collector
ar.l such sales so made shall be valid, whether
the real estate so sold Shall be assessed in tn,
name Of the true owner or not. But i'll al
cases where the property shall not be deyisi
BILE, so as to enable the collector bya sale o
part thereof to raise the whole amount of th
tax, with all costs, charges and commissions
the whole OF such property shall be sold, ant
the surplus of the proceeds OF the sale, ate
satisfying the tax: costs, charges and commis
sous, shall be paid to the owner OF the prop
erty or his legal representatives, or, if he Q
they cannot be found, or refuse to receive tn
sarre, then such surplus shall be deposited il
tue Treasury of the Confederate States L
be there held for the Use Of the owner or hi
legal representative until he or they sha
make application therefor to the Secretary {
the Treasury, who. upon such application
shall, BY warrant on the Treasury, cause tn
SAME to be pad TO tho applicant. And if tn
property offered for sale as aforesaid, callnO
be svL iUr tie alaouat Uf the tax due thereon
with the said additional twenty per centul
thereto. tic collector s:lall pnrchase the sam
in be!!.ai. Of tie Confederate States Tor Tia
amount ai,rcSail Provided, That the Ownr
nr superintendent OF the property aiorcSa
before the same shall have been actually su!G
SHALL be allowed to pay the amount OF the ia:
tnereon with an addition Of ten per centur
Oh the same; on the payment CT which tn
sale o the said property shall not take place
Provided also, That the owners their heirs
executors or administrators, or any perso
On their behalf, shall have liberty to redeem
any lands aud other real property sold a
Aforesaid, within two years from the time I
SALE upon payment to tho collector iJr tn
use ,,t the purchaser, his heirs or aSsignecs
of the amount paid by such purchaser, Wit
in,crrs; for the same at the rate OF twcnt
\ Rrl al Il,i 81, Il !,
.iven in l,ursaance CT such sac nntl! I'll
| lime oi' redemption shall have expired: Pro
valcd further That when the owner Of an
lau,i Or uier real properly sold for taxes un
der the provisions oi this act shal. &c in III
military service OF the Confederate States
before and ut the time said sale shall l,av
been made, the said owner shall have III
,rvllrrr of rcticcn,ing the sai! property a
;.rv ilne within two years after the clos. q
his term OF service. Aud the Collector >hal
! render a distinct acrnGny ui the charges il,
Cured in Offering ami advertising iUr SAIL
s'lch properly, AMI s!1.l! !,ay into the Treas
ury the surplus i. any there be, of the ;s!or:
said addition Of twenty per ccLtum, or te.
per cenl,lnl as the case may be, after delra;
| lag l!lr Charges. Ard in every case Of tht
sale Of real estate, Which shall ben.;,,lc undo
he authority q; this act for the as.essmcu
and collection uf direct taxes by the collectors
Or rnarshals, respectively: or their lawful dep
;.,ies, respectively, ur by ANY other person d
persons, the dccds for the estate SO sold shal
bc prepared, lla,r, executed and proved u
acknowledged, at the time and times pre-
scribcj' in this act by the collectors respect
;vely within whose collection district sucl
real estate shall be situated, or, in case ~
their death or removal from Office. by thei
successors, on payment Of the purchase money
or producing receipt therefor, Z already
paid, in such form Of law as shall he author
lied and required by the laws Of the Gonfed
crate States, or by the law Of the State il
which such real estate lies, Tor muking, exc
cutting, proving and acknowledging deeds %