Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-26

snail be IN duty of The oilCer Clhigeu WIN VIC
ton to make or cause be made an account Oh INC
goods chattcls which may be dlstraineu, cory W
which. signed by the officer making slch " trnt, %
be lett with the owner poSsessJr OF shgh
tells effects At his or her dwelns WIN sohe ~
of suitable age and discretion, WI ho'e ei we s
demanded, ana tbe time ana laVVo 4i, 70 hS nnhciv
officer shall forthwith cause notlhcou ~ % pt as
Of the pers whuse property shall be dsirained or ~
the court house of the same eouhE, u "t tiee DIS
miles distant. which notice shall speeL VIZ bb
trained and the time and place for the sale thereof We
time shall hot be less than ten days rom le udtu %
tran five mites distant from the place Of masng suIm
dstraint Provided ria il any case 81 ' yu
pavment of the fax fore aid the Bouus, chuteis,
effects so distfaincd shall ana may ne Ies s,
to the owner or possessor IL prior % te she ~ The
OF, payment or tender thereof slail DC Nae 10 ,I
pro- oecr charged with the eolleelloi,; VI u i ~,
amount deinandcd together WIN euv a,1 pans1na-
ing and such Tor tile necessary anu i0aaV 'ts
bic expense OF removing and Keeping me go9us,
ehatels or effects So strapet as NAV be allowed ~
like by the laws or practice o. ne st&te Wt" ,
the ditrsnt shall have been made out ~ m ,r aiI
pT3ceeG 10 sethe said goois chattes effects Mt pub
lie auction, and shall and may retui rom inc ~ @
of such sale tie amount dcmandable for the use OF INC
United states with the necessary aud reasona9e eA
penses of dlsIraint and sale and comm sVll ine
cenium thereon for his use rendering the overlu,
If any there be- to the person whose gods catelS ~
effects shall have been Unframed: Pr1Vued MAJ s
not be lawful to make d7traint OF tne tooIs yr Tp
ments trade or profession, beasts OF the pouEl ne
cessary for the cultivation OF improved lands arms {"
Sec. 81 And be 1t further enacted, that whenever
goods, chattcs, effects sufficient TO SATISFY any tN up
buildings. dweiling-hOuses or Janus auu theT lhl-
provements owned, occupied or supernted ca Dy per
sons known or residing within the same eoeeto uis
trct. be found. the lector having rst aaNer
tised the same for thirty DAYS, ina newspaper printed
within the collection district, fsuch there De- ana nav
ing posted up in at least ten public places Wtnn inc
same, notification Of the intended SAFE liiry uays
previous thereto, shall proceed sell at public sac 50
much Of the said property be necessary To satisfy
the taxes due thereon fogcthe with an addlton Driven
ty per centum the said taxes But In az cases where
the properly liable to orect tax uhuer inns ae may ot
be Invisible, to enable the collectorOy saie o. part
cos s. charges and commissions the whole of such prop
erly shall be d, and the surplus of Inc prncees OF inc
sale after satisfying the tax, costs, charges anu com
MISSIONS shall be raid to the owner OF the property or
his legal representatives,, he or they cannot oe
shall be deposited in the treasury of the United States, TO
be there held for the the owner or his legal repre-
for TO the secretary of the treasury who, upon such ap
peation, SHALL by warrant on the treasury cause the
aovetise1 Tor sale aior said cannot be sold for the
amount of the tax due thereon wi the said additional
twenty per centum thereto, the collector shall purchase
the same IN behalf of the United states for the amount
aforesaid Provided That the ownero superintendent
OF the property aforesaid after the same shall have been
as aforesaid advertised for sale and before il shall have
been actually sold, shall be allowed to pay the amount
OF the tax thereon with an addition OF ten per c,ntum
on the same on the payment Of which the sale OF me
property shall take places Provided, also. That the
owners, their heS executors or administrators, or any
person on their Deha shall have liberty to redeem the
lands and other property Sold aforesaid. within two
years from the time of SALE upon payment 10 the coee
tor or the use of the purchaser his heirs or assigns OF
the amount paid by said purchaser with interest Tor he
same at the rate of twenty per centum per annun and
no deed shall be given in pursuance OF such sle until
collector shall render distinct account of the charges
incurred in offering and advertising for sale such pro e
ty and shall pay INTO the treasury the surplus il any
there be- of the aforesaid addition of twenty per cenu,
or ten per centu as the may be- after deIrayng
the charges And in every OF the sale of real estate
which shall be made under the authority of this act by
the cole. respectively, their lawful deputies
specuve the deeds for the estate so sold shall be pre-
pared, made executed and proved or acknowledged at
the time and times prescribed this act by the collect
ors respectively, within whose collection districts such
real estate shall be situated in such form OF law as fa
be authorized and required the laws of the United
httes, or By the law Of the state which such real
tate lies, for making executing proving and aclnowl
edgng deeds OF bargain and sale OF other eonyeyances
for the transfer and Conveyance real estate and for
every deed 50 prepared made executed proved and ac
collector the sum of two dollars for the use OF the col
lecor or other person chectne the sale oil the real estate
thereby conveyed.
Sec 81. And be it further enacted That with respect
TO property lying within any collection district not own
ed or occupied or by some person residing
in such collection district and on which the tax shall
not have been paid to the collector within ninety days
after the day on which he shall have eeeved the colec
tlon sts from the sau assessors respectively Us aore-
said the requstion OF the Secretary of the Treasury
to one of the collectors within the same state to be DIES
ignated for that purpose by the Secretary OF tue reasu
ted by the secretary of the Teasury shall transmit
ceipts for all the lists received Aforesaid the col
designated in each state by The secretary of the Treasury
shall notifications Of the taxes due said,
and contained in the lists thus transmitted them to be
published for sixty days in at least one OF the newspapers
published in the state ana the of the property,
which such taxes may be due, shall be permitted to
pay to such collector the said tax with addition often
per centun thereen Provided, That such payment is
made within one year after the day on which the colec
tor of the district where such property lies had notified
that the tax had become due on the same
80 Ana be it further enacted That when any tax
aforesaid shall have remained unpaid for the term OF
one year as aforesaid the collector the state where
the property Hes ard Who shall have been designated by
the Secretary of he Treasury at ato esad having first
advertised The same for sixty days in at least one news
paper the state SHAH proceed SELL public
much Of the said property may be necessary to satisfy
the taxes due thereon, together with an addition OF TWEEN
ty per cetum hereon or il such property is not diyisi
Bile aforesaid the whole thereof shall be solt and
countedio IN the manner heren0eiore provided If the
property 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 be-
half of the United states for such amount and addition
charges incurred in Offering and advertising for sale such
property pay into the Treasury the surplus if any
the ease NAV be, after delaying the said charges
SEC. 80. And be it further enacted That tne collect
sury shall deposit with the CLERKS of the district
the United States in the respective states and within
tracts Of LAND other real property sold by virtue of
this for non-payment OF taxes, together with the
nalr of presumed owners, and of the pur-
cbasers OF the same at the public sales aforesaid and OF
the amount paid by said purchasers for the the
owners tneir heirs executors administrators any
person in their behalf shall have liberty to rcoeem the
nd r o Sh he + sS as within h Two
aforesaid for the Of the purchaser his heirs,
signs, of the amount paid by such purchaser for the
said land other real property with interest for the
Same at the rate of twenty per centum per annum and
the of the clerk esad rhe clerks shall on ap
pcation to the purchasers the moneys thus paid for
their use; and the collectors respectively, shall give
deeds for the lands property aforesaid to the pur
chasers entitled to the same In all cases where the same
shall not have been redeemed within two years. aUre
said, by the original owners thereof their legal repre-
sentaiives or any person in their behalf and deposit
such deeds VITA such clerk And the said clerk shall be
entitled to receive from the purchaser his use
the sum Of one dollar in addition to the sum herenoe
FORE made pay able TO the collector Tor every such decd
TO be paid the delivery thereof To such purchasers
And in all whore lands may be solu under this act
for the payment Of td%es, belonging nfans persons
of insane mind married women, person. beyond sea
such persons shall have the term of Two years their
respective disabilities shall have been removed their
return to the Unite States TO redeem lands thus sold,
on their paying into the cerEs office aforesaid the
amount paid by the purchaser with fifty per AID
don thereto together with ten per centun interest per
anum, on the aggregate sum, and ON their payment
the purcaserof the land aforesaid compensation for
all Improvements he may have made ON the premises,
men,s to be ascerained by three more neghboring
feehoders to be ap oiuted by the clerk aforesaid who
such improvements their oahs, and make Of
such valuation to the clerk immediately and the clerk
vices herein be paid by and received from the parties
like costs of suit the judge of the district court sha
SIC 40 And be it further enacted, That the several
collectors SHALL at the expiration OF every month, after
they shall, respectively commence their collections i'm
the next and every ensuing year transmit to the
ary of the treasury statement Of the OBJECTIONS made
quarterly sooner, il required by the secretary Of the
i te se id ter ad eseh Of The sai9
snail complete the collection OF all sums Annually
signed to him for collection as aforesaid shall nay over
the same into the treasury and shall render his final ac
rom and alter the dav when he shall have received The
lists the said board of assessors or the
said roquson of the secretary Of the treasury as afore
said Provided however, That the period OF one year
and three months from the said annual day Shall be
nualy allowed to the collector designated in each state
aforesaid by the secretary of the treasury with re-
spect the taxes contained in the list transmitted to
him by the other collectors, aforesaid.
SEC. A. And be it urtheI enacted, That each collector
Shall be charged with the whole amount OF taxes by him
recepted whether contanedin the lists delivered him
by the principal assessors respectively or transmitted
10 him by other collectors and shall be allowed credit
for the of taxes contained in the lists transmit
ted in the above provided to other collectors
and by them reeepted aforesaid and also for the
of persons as may have absconded become
insolvent subsequent to date OF the and
prior TO the dav when the ought according to the
provis this act been collected Provided
That It. shall be proved to the satisfaction of the first