Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1861-10-02
more than ten miles distant, which motto

more than ten miles distant, which notice
shall specify the articles distlained, aud TIT
time and place proposed .vr the sale thereof
which time Shall not be less than ten day:
from date of the notification, and the place
proposcd for the sale more than five miles
distant from the place of making such os'
tress: Provided, That in any case OF distress
for the payment Of the taxes aforesaid, the
FOODS. chattles or effects so dstrained, shall
and may be restored TO the owner or posses
sor, if prior 70 the sale thereof, payment OF
tender thereof shall Le made to the proper
officer charged with the collection OF the full
amount demanded, together with such ies
for levying and such sum for the necessary
and reasonable expense Of removing and keep'
ing the goods, chattels or effects so d!Straincd
as may be allowed in likcnesscs by the laws
or practice Of the State wherein tie distress
SHALL have been made hut in case of non
payment or tender as aforesaid, th':Said officers
shall proceed to sell the said goods, chattcls
or effects at public auction, ant, shall and may
retain from the proceeds OF such Sale tue
amount dclnandaoic for the use ct the Con-
federate States, with the necessary and :ea-
sonabc expenses of distress and sale, and d
commission of five per ceptuln thereon ior
his owr use, rendering the ovcrplus If any
there be, 10 the person whose goods, chatteis
or effects shall have been distrained: Provided,
That it shall not he lawful to make distress
of the tools or implements Of q trade or pro-
fession; beast Of the plough and farming
utensils necessary for the cultivation OF i'm
proved lands, arms; or such household iurhl-
ture or apparel as may DC necessary Tor a
family.
SEC. -. That ii 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, shall,
On the first Monday OF July thereafter, pro-
ceed to sell the same, or suiiiciency thereof,
at public ou.cry, to the highest bidder, to pay
said taxes, together with twenty per ccntuIn
on TIC amount Of said taxes, and costs Of sale,
and sale to be at the court house door OF the
county, or parish, where said estate is sit'la-
led and, if there shall be more than ore
county or parish in Il district, the said tax
collector is authorized to appoint deputies 10
make such sales III his name, as cannot al
tend to himself; and, for all lands so scld ly
said deputies: the deeds, as hereinafter p.oyi-
ded ior, shall be executed by said collector,
and such sales 50 made shall be valid, whether
the real estate so sold shall hc assessed in tic
maine Of The true owl;cr Or not. Bat in all
cases whore tho ,,n,erty- sho no. b" '4Av'si'
bic, so as to enable the collector by a sale oi
mart thereof 70 raise tie whole amount oi the
tax, with all Gusts, charges and commissions
the whole Of such property shall Ic Nold, and
the surplus Of tue proceeds of the sale, after
satisfying the tax, costs, charges and conmls
SONS, shall be paid to the owner OF t1e proF'
gr,y or !,is leg&l representatives., Or, II he oI
il.ey cannot BE- found, Or refuse to receive tlt
sa;ue, then such surplus shall lie deposited il
tie Treasury oi the Confederate States, Il
be there hcld for the use OF tie owner Or HI;
legal representative until he or they sLal
make application therefor i" the Secretary O
tic Treasury, WHO; upon slcL application
shall, by warrant un The Treasury, cauSc i!:'
same to be pid TO ,hc applicant. And il the
property offered for sale as aforesaid, calno
be sold Tor the amount Of the tax due thereon
with the said additional tweuty per ccutuu
thereto, the collector stall purchase the sam'
IN bchplf of the Confederate States for tht
amount aforesaid: Pruyiue1, Tnat the uwue
or superintendent Of tic property aforesaid
Lrlurc the same shall have been actually SulJ
shall be allowed to pay tue amount ol The taa
thereon. with an addition Of ten per cenilln
on the same; on the payment CT which tht
sule of the said property shall not take lace
Provided also That the owners their heirs
executors or administrators, or any person
on their behalf, shall have liberty 10 redeem
anv lands and other real property suld a
aforesaid, within two years from the time
sale, upon payment to the collector Tor tnt
nsc Of the purchaser, l:iS Lcrs OF ':ssig'iees
of the amount paid i,y such purchaser. wit!
interest for the same 1T The rate ol tweil!
prr rcntuu per annnm, and 10 cld hall b'
given in pursuance Of such sale until 'h'
lime Of redemption sba,l Lave expired: FRO
vidcd further, That wien the owncr OF an.
iaud or other real property sold for taxes III
der tie provisions o! this act shall be in tht
military service Of the Conf dcraic States
before and at the time said sale shall have
been made, the said owner shall have TIT
privilege OF redecning the said property Il
any inc within two years after the close
his term of service. And the collector sllal
reii;ler q distinct account .; tue charges Ill
carrgd in uiler;as and advertising i'r sa''
such property, and shall pay into The Treas
any The surplus, if any there he, Of the aiore
said addition OF twenty per cen'uln, or ter
pcr ccr,um, Us the case Iaay be, after Geiray
lug the charges. And in every case Of ih'
sulec real estate, which shall be made under
The authority Of this act Tor The assessment
and collection Of dirrc; taxc,hy the collector:
Or ,nar,h;ls, respectively: cr their lawful dep
lilies, respectively, or yany other person Oh
persons, the deeds fer tie estate 20 sold shaI
ire prcpa,ctl, made, executed AM proved OF
acknowledged, at the time and times pre-
scs.ibc.l in This act by the collectors respect,
lively Within whose collection district such