Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-09-02

which signed by the olcer making such disraint, sal
be lett with the possessur OF such goods chat
tells, or effects his or her dwelling with SOL per-
son of suitable age discretion, with note of the sum
demanded, and the time and lace of sale; and the said
officer shall forthwith otifca;ion to be publicly
posted up Of the ayeris nc rest 10 the residence
OF the pers, whose property shall be dstraned, at
the court house of III sans county not more then Ten
trained and the time and paeaor the thereof which
time sh II not be than ten day from the date of such
than five mite distant ON the place of making such
dl raht; Provided Ir'ti any cae If uison ioI me
payment Of the fax fore aid the goods, chutteis,
or effects distfained shall and may be restored
20 VIC 0wier CT poSsess6p IT., PITT h ~ w. ai IN IN
pro- er officer charged with the collection OF the lul
amount demanded, together with such fte Tor levy
ing, and such sum Tor the necessary and reasuna-
bic expense OF removing ana keeping the guous,
chatter. or effects 50 G.trane, NAV be allowed in
the dstraint shall have been madc but in Gaze OF nor
payment or ten ter rs aloresa the said ollcer shi
to sell the said goods chatels effects ut pub
lie auction, and shall and may retain from the proceeds
o. such sale tie amount demandabe 9r me use Hi ne
United States, with the necessary and reasonable eN
pense OF distra'4t ana sa.e ana % 81 NV pr
eenu thereo' for his own use reh0eruS the oIelPS,
II any there be- 10 the person whose goods clatel1 OF
effects shall have been Iii trained Provided That shall
not be lawful to make dtrant OF me toos Or uP'e-
ments OF trade professions beasts OF the poughie
cessary for the cultivation of improved lands aims, or
hVusehG!d furniture, or aPprel NECESSARY iui h,,S
Sec. 36 And be tfurther enacted, that whenever
ON buildings, dweilmg-houscs OF lands and their i'm
provements, owned, occupied superntend ed by per
trict cannot be found the having first advcr-
tised the same for thirty DAYS IN newspaper printed
within the collection district if such there be, and av
same - notidcati"n Of Inc intended sale thirty DAYS
previous thereto shall proceed sci at public sale so
much of the said property as may be necessary to say
the taxes due thereon ogehei with an addition oftwen
ty per the said taxes. But in al cases where
the properly liable to Gcct tax under this set may not
be divisblc enable the cOlectOrby sale part
thereof raise the whole OF The tax with all
cUss charges and commissions the whole of :uch prop
ery shall be d. and the surplus Of the proceeds OF the
sale. after satisfying The tax, costs charges aud COM
MISSIONS shall be raid to the owner OF the PROPERTY, or
MS legal representatives, or II he or they cannot De
ounn refuse to re GIVE the same then such surplus
shall be deposited in the treasury of the United states to
be there held for the the his legal repre-
sentatves until he they shah make application there
for the secretary Of the treasury whO upon such
pcation, shall by warrant ON the treasury cause ne
same to be paid 10 the applicant And ii the property
aGve tise0 for sale said cannot be sold for the
amount OF Inc tax que therc0 WI u me Sal9 auulttpa
twenty centum thereto the collector shall purchase
the same IN behalf OF The United states for the amount
aforesaid Provided, That the owner or Superintendent
of the property aforesaid after the same shall have been
been actually sold shall he allowed to pay the amount
Of the tax thereon with an addition of ten per num
property shall take place. Provided also, That the
owners, their heirs executors administrators,
person their behalf shall have liberty redeem the
wears from The tinc Of sale mn n 10 lie collec
tor or the OF the purchaser his heirs assigns Of
TIE amount paid by said purchaser with interest Tor the
same, at the rate of twenty per ccnum per annum and
deed Shall be given in pursuance Of such sale until
the time of redemption shall have expired And ethe
collector shall rendera distinct account of the charges
ncuIredin offering and advertising sale such pro
" and shall pay into the treasury the surplus any
there be- Of the aforesaid addition ofwcny per cetum
or ten per centum, the may be- after delraying
the charges And in every case of the sale OF real estate
Which Sall be made under the authority OF ths aet ny
the COLES tors respectively their lawful deputies
spectvely the deeds for the estate sold shall be pre-
pared made executed ana proved or acknowledged at
the Time and times prescribed in this act by the collect
respectively, within whose collection districts such
real estate shall be situated in sueh form OF law as hail
be authorized and required by the laws Of the United
ttaes BY the law Of the state which such real cs
tate lies, for making executing proving, and acknOw
cdgng deeds Of bargain and sae or other cOnveymces
for the transfer and conveyance OF real estate and for
every deed so prepared, made executed, proved ard
hnowedsed the purchaser or grantee shall pay to the
tI1ae doll 1bH tbsa
ector or other person eects the sale Of the real estate
thereby conveyed.
Sec g. And be it further enacted That with respect
tQpropery lying within any collection district not OWN
occupied, supGrintended by person residing
not have been paid the collector within ninety days
after the day which he shall have received the collec
said the requisition the Secretary the Treasury
as aforesaid, the collector shall transmit lists OF the same
OF the collectors within tie te to be dcs
ignated for that purpose by the the rGasu
ry; and the collector who shall have bee thus desgna
ted by Secretary OF the Treasury. shat
ceips Tor all the lists received, a0rcsa to the col
lectUr transmitting the same and the Ell yctUrs, thus
designatedn each state by the Secretaryo Treasury
shall notifications OF the due aOr, said,
and contained in the lists thus transmitted to .he to be
published for sixty days in the
published in the stae and the owners OF the property
on which such may be due shall be permitted 10
pay TO such collector the said tax with addition OF
per centun thereon Provided, That such pay ment is
made within one year liter the day ON which the coec
OF the district where such property lies had notified
that the had become due ON the same
sec. 49, AM be ii further enacted. That when any tax
as aforesaid shall have remained unpaid for TIE term OF
the property lies ard mo SHAH have been desgnateuDy
the Secretary Of The Treasury at ao esad, having first
advertised the same for 7N days in at least news
paper the state, shall proceed SELL public sale,
much OF the said property be necessary to satisfy
~ per cenu lhereon or II such property is not dvis
bic aforesaid the whole thereof sLall be sold and &c
counted the manner erein5efUre provided If the
property advertised for sale cannot be sold for the
amount of the due thereon with the said addition
thereon, the collector shall purchase the same in be-
half of the United states for such anount and addition
And the collector shall render distinct of the
property ana pay into the Treasury the surplus any,
the case may be, after delaying the said charges
SEC 80 And be it further enacted, That tue collect
designated as aforesaid by the eary Of the trea
sury shall deposit with the CLERKS of the district court OF
the United States in the respective states, and within
watch district the prope y es correct lists of the
land OTHER real property sold by virtue
this act for nonpayment OF taxes, together with the
chasers at the public sales aforesaid
owners heirs executors, administrators CT any
person in their behalf shall have liberty to reueem lie
years from the time # sale, upon payment TO the clerk
aforesaid for the use of the purchaser his heirs,
signs, Of the amount paid by such purchaser for the
same at The rate of tSenty Der centnn pcr nnun and
a commission OF five per centun such payment for
plication nav to the purchasers the thus Maid tr
thcir and the collectors, respectively, shall give
deeds for the lar DIS property aforesaid to the pur
chaseS entitled to the same, in all cases whc'e the
shall have been redeemed within years as aiure
said by the original owners thereof their legal repre-
such deeds with such clerk. And the said clerk sl be
entitled the purchaser, his
the sum of one dollar in addition to the he,
fore made pay able TO the collector for every sub cd,
10 be paid the delivery thereof to such purch
And III all cases where lands may be sod under hi, ct
for the payment of taxes belonging infants pUr5 lis
OF insane mind married women, persons beyond sea,
such persons shall have term of Two years alter tier
respective disabilities shah have been I'll cir
their paving into the clerk office aforesaid the
paid by the purchaser with fifty per ccntum al
dOn thereto together with ten Cenum interest per
annum, The aggregate sum- and on their payment TO
the purchasero the land aforesaid compensation for
al q
subsequent TO his chase, the value of which improve
menlsto be ascertained by three or more neighborng
fteehoidcrs be ap Gntcd by the clerk aforesaid who
actual view OF the premises shall assess the value OF
sucl improvements on Their OATH and make return OF
the shall receive such compensation for his
like costs OF suit the judge OF the district slu
SIC 49, And be it further enacted That the several
collectors shall the expiration Of every month"; after
they shah, respectively commence their collections in
the next and every ensuing transmit the sccre-
iary The treasury statement the collections made
by them, respectively, within the month, and pay over
qua tcry sooner, if required by the secretary the
treasury. the moneys BY them respectively COLLECTED
within the said term; and each Of the said collectors
signed him for collection, as aforesaid SHAH pay over
the into the treasury and shall render his inal
from and alter the day when he shall have received The
collection lists rom the sad board Of assessors rthe
said requston Of the secretary OF the treasury aiorc
said: Provided, however, That the period OF year
and three months the said annual day shall be an
nuay allowed to the collector designated in each state,
aforesaid, by the secretary of Inc treasury with
spect to the contained in the list transmitted to
him by the other collectors, as aforesaid.
SEC Al And be further enacted That each collector
shall he charged with the whole amount Of taxes BY him
receped whether contained in the lists delivered him
the principal assessCrs respectively, transmitted
orthe amount of taxes contained in the lists transmit
ted in the above provided TO other collectors
taxes OF such persons may have absGonded or BECOME
nsolvcnt subsequent to the date OF the assessment and
a # o o III iS nrted 10 the Satisfaction Of c nv
of he was