The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-08-16

ton to be publicly posted up ~ WV
of the taVerns nearest to the reSlusnSe Vi
the person whose property shall pe as
trained, or at the court mouse Oh Tue
same county, if not more than ten miles
1istant which notice shall specify the artI-
cles distrained. and the time and place
fnr the sale thereof which time shall net
be less than ten days from the date of such
notification, and the place proposed for sale
net more than five miles distant from the
place of making such distraint Provided,
That in any case of distraint for the pay
ment of the tax aforesaid, the goods, chat
tells, or effects so distrained shall and may
be restored to the owner or possessor III
prior to the sale thereof payment or tender
thereof shall be made to the proper onicer
charged with the collection, OF the tuii
amount demanded, together with such ie9
for levying, and such sum for the necessary
and reasonable expense OF removing anu
keeping the goods, ehattels, or enects 30
distrained, as may be allowed IN IKE cases
bv the laws or practice of the State wherein
the distraint shall have been made; but in
case of non-payment or tender, as aforesaid
the said officers shall proceed to sell the said
goods, chattels, or effects, at public auction,
and shall and may retain from the proceeds
of such sale the amount demandable for the
use Of the United States, with the necessary
and reasonable expenses of distraint and
sale, and commission of Eve per centum
thereon for his own use, rendering the over
plus if any there be, to the person whose
goods, chattels, or effects shall have been
distrained Provided, That it shall not be
lawful to make distraint of the tools or i'm
plements of trade or profession, beasts of
the plough necessary for the cultivation OF
improved lands, arms, or household furni-
g., g.
Sec. So. And be ii further enacted, That
whenever goods, chattels, or effects sufi-
cient to satisfy any tax upon buildings,
dwelling houses, or lands and their improve
ments, owned, occupied OF superintendent by
persons known or residing within the same
collection district, cannot be found, the COL
lector having first advertised the same for
thirty days, in newspaper printed within
the collection district, if such there be, and
having posted up in at least ten public pla-
ces within the same, IA notification of the
intended sale, thirty days previous thereto
shall proceed to sell at public sale so much
of the said property as may be necessary tC
satisfy the taxes due thereon, together with
an addition of twenty per centum to th'
said taxes. But in all cases where tht
property liable to direct tax under thi
act may not be Invisible, so as to enable tn
the whole amount OF the tax, with all costs
charges and commissions, the whole of sucl
property shall be sold, and the surplus c
the proceeds of the sale, after satisfying tn
tax, costs charges, and commissions, shall
be paid to the owner of the property. or hi
legal representatives, or if he or they can
not be found, or refuse to receive the same
then such surplus shall be deposited in tn
Treasury of the United States, to be Their
held for the use of the owner or his lega
representatives, until he or they shall max
application therefor to the Secretary of til
Treasury, who, upon such application, sha
by warrant on the Treasury, cause til
same to be paid to the applicant And
the property advertised for sale as aforesai
cannot be sold for the amount of the ia
due thereon, with the said additional twer
ty per eentum thereto, tAe collector sha
purchase the same in behalf of the Unite
States for the amount, aforesaid: Psooidet
been, as aforesaid, advertised for sale. an
before 1T shall have been actually sold. sha
be allowed to pay the amount of the ia
thereon, with an addition often per centur
on the same, on the payment of which th
sale OF the property shall not take place
ProUSded also, That the owners. their heir,
executors or administrators, or any perso
on their behalf, shall have liberty TO redeer
the lands and other property sold, as afore
said, within two years from the time of sale
upon payment to the collector for the us
OF the purchaser, his heirs or assigns. of tn,
amount paid by said purchaser, with inter
est for the same at the rate of twenty ne
centum per annum; and 20 deed shall b.
given IN pursuance of such sale until tn
time OF redemption shall have expired
ana the collector shall render distinct &C
count Of the charges incurred in Offering an,
advertising for sale such property, and shall
pay INTO the Treasury the surplus. if any Their
be, of the aforesaid addition of twenty per cen
tun, or ten per centum as the case NAV be. al
ter deiraylng the charges. And in ever
case OF the sale of real estate which shai
De made under the authority of this act b
the keoilectors, respectively, or their law
full deputies, respectively, the deeds for th
estate so sold shall be prepared, made. exc
cuted, and proved or acknowledged at tn
time and times prescribed in this act by tn
collectors, respectively, within whose col
lection districts such real estate shall be sit
uated, in such form of law as shall be an
thorized and required by the law
of the United States or by the law q
the State in which such real estate lies. fo
making, executing, proving, and acknowl
edglng deeds Of bargain and sale or 9th
er eonveyances for the transfer and convey
0nce Oh real estate; and for every deed SC
prepared, made, executed, proved, and ac
knowledged, the purchaser or grantee shall
pay TO the collector the sum of two dollars
for the use of the collector or other person
effeeting the sale of the real estate tbereb,
conveyed.
Sec. 81. Ind be at further enacted Thai
with respect to property lying within any
collection district not-oyGIaede tacf;o,, r.
Aforesaid o. sa th assessors. respectively, az
OF the Treasury as aforesaid. tbe S ooIIey
Snall transmit lists of the SAM 0Otlector
~ Tue collectors within the same Sat- que nc
Oe designated for that purpose nv tb .''e, 70
I 10y OF the Treasury aad the coIIacto.
s VINO snail have been thus designated bv tbJ
secretary secretary Of the Treasury, shall tra1sr rn9
$40 eGIip1S IoF all the lists received, as afora'
S4ig 70 the collector transulittine, ,ba