Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-21
WEDNESAY MORNING, AUGUST 2I, 1861


i shall be payable to Tilted States with condition for
the true and faithful rre of the duties OF his office
according to law, anecularly for the due collection
e and payment Of all MS assessed upon such district
and the said bond shatransmitted to the Solicitor Of
I, the Treasury, and, afSnrya by him, shall be dc
posted In the office o4First Comptrolerof the rrea-
d sury: Provided alwahat nothing herein contained
shall be deemed to aIr in wise impair the obli
{ CATION of the bond hsore given by any collector; .
but the same shall befeman In full force and virtue
any thing in this act contrary thereof in any wise
Sec 80. And be it fir enacted, That the annapl
amount of the taxes sessed shall be and remain a
lien upon all lands anGrreal estate OF the individuals
who may be assessed lie me, during years af-
ter the time it shall ally become due and PAYABLE;
and the said lien shand to each and every part OF
all trnets lots Of lar dwelling-houses notwlth
standing the same mate been divided or alIenated
, In part.
shalibe authorized to Snt by annsrunent or,yritin
under his hand and seanany deputies he may think
proper, to be by him ccnsated for their services and
also to revoke the poppf any deputy, giving public
notice thereof in that jon of the district assigned to
authority in every res collect the direct tax so as
sessed within the porbf the district assigned TO him
each collector shall, fiery respect, be responsible
both to the United Stand 70 individuals as the case
as deputy collector by of his deputies whilst acting
as such; Provided Thsthing herein contained shall
prevent any collector collecting himself the Whole
or ANY part of the tax ssessed and payable in his dis
trict
SEC. IS. And be it fter enacted, That each of the
sG collectors shall, wh ten days after receiving his
collection list from the ssors respectively as afore
said and annually, wilton days after he shall be so
required by tie secretaO the treasury advertise IN
one newspaper printed bis collection district If any
there be- and by noticls to be posted up in at least
tax has become due and able and the times and
places at which he or / will attend t, receive the
same, which shall be viii twenty days after such no.
uicatlon; and with rest persons who snail not at
TEND according TO such tidcations it shall the du.
once at their respectve ellings within such district
Hnd there demand the It's payable by such persons,
which application shall made within sixty days after
te receipt OF the colleen lists aforesaid or after
me receipt OF the requion of the secretary of the
treasury as eforesaid- Dpe collectors: and If the said
! taxes shall not then bial, or within twenty DAYS
thereafter 1t shah be lul for such collector his
uepue TO proceed to ceet the said taxes by distrant
aug sale OF the goods cltes effects of the persons
Ssn4uenta as aforesaid d in case of such distant,
snal be tn duty of the der charged with the colec
lol 10 make, or cause be made, an account of the
g99as or chattels wniclhay be dlsrained, copy OF
mici signed by tue oiiS making such dsiraint shall
oe elt with the owner obssessor of such 1ods chat
sos or eeGts or at his 9ter dwelling with ne per
lol suitable age and dietion with note of the sum
usiialiueI ana the time u lace Of SAFE; and the said
ualteg snail forthwith cat notification to be publicly
posted up at two of the terms he rest the residence
81 the person whose proiy shall be dislrained or at
eo9 mouse q the ss county fnot more than ten
rs stant which noti4hall specify the articles dis
Framed and the time and bee for the sale thereof which
sna not be less thahn days from the date OF such
notlheaon, and the plac proposed tor sale not more
thaa five miles distant I'll the eae1 of making such
nn rrovlded ffst any case Of iisiraint for the
OF eheets SO distfainedshali and be restored
% 'ae 0wner or possessed il prior to the sale there
amount demanded, togetsr with such fee for levy
ing, and such SUN Tor he NECESSARY and reasona-
pc expense Of remoyE and keeping the goods,
Vlatlel, or effects distined. as may be allowed in
IN uses oy the laws or racite of the state wherein
le usrant shall have bal made; but in case OF
plyteut or ten Ter A. aesai the said officer shall
ie auction and shall and y retain from the proceeds
icn sac inc mount din mdable for the use Of the
Hane Witl inc fcesSarY ana reasonaOe eN
LENSES OF uistralnt and salt and COMM sion Eve per
cen um thereof for his fuse rendering the Overplus
If any thete be- to the PERRIN whose goods chatteis or
Provided
not De lawful TO make dis aint Of the tools hple
cessaTy Tor the cuitvatlonJf improved lands, arms
fur4iture Or APPAREL necessary o family,
.o OIL 90 Ahd oe u flfHsT enacted that whenever
cnattes or effects scient to satisfy ang tax up
on buildings, dwelliug-hoises or lands aud their inn
Sons owhel occuphd, OF superntend ed by per
rct cannot be found. the ulector having first aVsr-
WITHIN lnG bs sai or thirty ays in newspaper paed
ing posted up, in at least an public places within the
srS a notlleatl9n Of The intended sale thirty days
previous tlereto shall proceed sell at public sale so
much Of the said property d may necessary satisfy
ne tAes que thereon, ogefet win an add tion oftwen.
s s sTs y sp9ie s If s aees 80,
sale afer satisfying the t,aA Es Shois az Scb ~
mis- ions. shall be raid to the owner u piot
his legal representatives or If he they cannot be
found, refuse to Give She same. thea such surplus
shall be deposited in the treasury the United States
be I'll, the use OF the owner his legal repre-
until he or they shal make apple alton there
pcation, SHALL by the treasury. the
same tobe PAD to the applicant And If the property
of the tax due thereon with the said additional
twenty per centum thereto The collector shall purchase
aforesaid; Provided, That the owner superintendent
the property aforesaid after the shall have been
aforesaid advertised for sale and before it shall have
actually sold shall be allowed pay the amount
Of the thereon, with addition per centum
on the same on the payment Of which the sale Of the
property shall not take place; Provided, also That the
owners their heirs executors or administrators OF any
person on their behalf shall have liberty TO redeem the
lands and other property sold aforesaid within two
from the time OF sale, payment to the colec
tor Tor the use OF the purchaser his heirs or assigns OF
the paid by said purchaser, with interest for the
same at the of twenty per per and
the time of redemption slall have expired And tho
collector shall render distinct account OF thechuges
ty and shall pay into the treasury the surplus, il any
there be- OF the Aforesaid addition OF twenty per centum
charges And every Of the sale OF real estate
which shall be made under the authority OF this act by
the collectors respectively, their lawful deputies, re
spectvely the deeds the sold shall be pre-
pared made executed, and proved or aoKnswledged a
the time and tes prescribed in this act blythe collect
ors respectively, within whose collection districts sucl
real estate sh all be situated such form Of law shall
be authorized and required by the laws OF the Unte'
ates OR by the law ol the stale IN when sne tea es
lies, for making, executing proving and acknowl
edgng deeds OF bargain and sale or other conVeyace
for the transfer and conveyance OF real estate ana 10
every deed so prepared made executed proved ana az
knJwedged the purchaser or grantee shall pay 10 tDt
collector the sum OF two dollars for the use OF the col
ector other eeetne the sale Of the real estate
Sec 3D. And be it further enacted, That with respect
to property lying Within any collection district not OWE
in such collection district and which the tax shall
not paid to the collector within ninety days
the day which he shall have eceived the collec
lists the said assessors respectively, aore-
said the requisiton of the Secretary Of III" Treasury
aforesaid the collector shall transmit lists Of the
Of the collectors within the state, to be DIES
ignatcd for that purpose by the Secretary of the reasu
ry and the collector who shall have been thus desgna-
ted by the Secretary of the Treasury shall transmit
ceipts for all the lists received aforesaid to the col
lectOr transmitting the same; ana the collectors, thus
designated in each state by The secretary of the Treasury
shall cause notifications Of the taxes due as aor said
in IN IN
published for sixty days in at least one Of the newspapers
published in the statc and the owners Of the property
which such taxes may be due, shall be permitted to
pay to such collector the said tax, with an addition Of ten
per centum thereon: Provided That such payment is
tor OF the district where such property lies had notified
that the tax had become due ON the same.
Sec 49, And be il further enacted That when any tax
aforesaid shall have remained unpaid for the term Of
year. as aforesaid the collector N the state where
Secretary of he Treasury at afo esad having first
advertised the same for sixty days in at least one news
paper in tile state shall proceed SELL public sale
much of the said property may be necessary TO satisfy
the due thereon together 18th an addition Of TWEEN
per thereon; such property is not dvisi
Bile aforesaid the whole thereof shall be sOld and ac
counted for in the manner herenbelore provided II the
property advertised for sale cannot be sold for the
amount the tax due thereon with the said addition
thereon, the collector shall purchase the same IL be-
half of the United states such amount aud addition.
And the collector shall render distinct account of the
charges incurred IN offering and l9r sac SUCH
Of the aforesaid addition Of zen or twenty per centum as
the case may be, after delaying the sala cnarges
ors designated aforesaid by the see etary Of the trea
sury shall deposit with the clerks of de district court
the United States in the respective states and within
which district the properly lies. correct lists of the
tracts e land or other real property sold by virtue Of
this act for nOn-payment Of taxes together with the
nar es of owners presumed owners AMI of the pur
chasers OF the same Ill the public sales aforesaid and
the paid by said purchasers for the same the
owners their heirs executors, administrators any
person in their behalf shall have liberty to reoeem the
lands or other property sold aforesaid within
years from time Of sale upon payment TO the CLERK
aforesaid for the the purchaser his heirs or as
signs of the amount paid by such purchaser for the
said land or other real property, with interest for the
same at the rate of twenty per centum per annun,
of commission of five per centum on sdch payment fol
the use of the clerk aforesaid The clerks shall ap
pcato nav to the purchasers the moneys thus paid m
their use and the collectors respectively shall give