Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1862-08-14

W, q
he shall make out deed Of tn. estate 80 sold TO the
purchaser thereof and execuue the same In his ON
ssl capacity, in the manner pre'c rbed BY the laws
Of the State In which said estate NAY be situated In
ure and sale with the cause thereof the amount OF
duty for whloh said rae was msde, and OF all eharg:
=. an ices aud ths amount paid by the purchase,
are and sale and shall have the same ready for de-
livery TO said purchaser aud SHAH deliver the same
accordingly, upon reques, ,hereor' ana ssia assa
iscs stated therein AID # the proceedings of the
feer set rth have been substantially 10 pursu.
ance OF the prov ions OF this act shall be considered
ana operate conveyance 10 the purchaser OF the
title 10 said estate, but shall not affect the rights OF
third per Ons acquired previously 20 the claim OF the
United States under the act. The surp US, II any,
arising from such sale shall be Dip of provid
ed in this act Tor like cases ariing upon sales OF per
sOnal prop Tty. And any perso0 whose estate may
be seized Tor duties aoresaid, shall have the same
right 90 pas tender the am punt due, with pre-
pee charges thereon prior 10 the sale th reoL and
thereupOu "a relieve his said estate from sale as a.
fOres ID Is provided in tvs act personal pro-
perty similarly situated And auv collector or dep.
uty oOllsst0T may, for the colecu OF duties m-
posed upon any person by this act, and committed
him for collection, seize and sell the lands OF SUCH
person situated in any other collection district with
in the 81 lie In which said othcer re ides and MS
proceedings in re alton thereto shall have the same
effect IL the same were had in the proper cOltc
ton ct aud the owners, their heirs, executors,
administrators or any person having an interest
therein, or any person on their behalf, shall have
lOertN 10 redeem the ana so q as AFORESAID WitnlN
year from and ater recording the said deed, up
ON payment To the purchaser, or in c'se he eannO.
be fOurd in the COUNTY where the lands ar situate
to the collector for the OF the purchaser, his
heirs or assigns, o. the amount aid b. the purchas
eT, with interest ON the az the rate Of twenty
per centum per anuum. And il shall BE- the duty OF
every olectnr to keep record OF all sales OF land
made in bis collection distric, whether by himself
or his deput es in which shall be set forth the tax
for W h any such sale was ma e. the dates oil sell
ure an sse, Il name of the party assessed, and all
n = IA D
and expenses the name of the purchaser, ana the
date OF the deed which record shah be certified by
the officer king the sale. Aud it shall be the duty
OF any deputy making sale a. aforesaid, 10 return
statement of all his proce, dngs 10 the collector and
20 certify the record thereon And in cas- OF the
death moval OF the collector, or the expiration
of his term of office from any other cause, -ad rec
ord sha BE- depo tied in the ONCE of the clerk the
district court OF the United states for the district
within which the said collector resided and copy
of every such ord, certified by the col ector, or
by the clerk, the may re iuire shall be eyl'
dence in any court OF the truth of the facts therein
stated. And Whsn any lands old az aforesaid shal
be redeemed as hereiGbeore provided, tn collector
clerk a. tht case may be, shall make an entry OF
the fac upon the record aioresa' aud the said en-
try sha be evidence OF such redemption Ana the
claim of the government to lands sold under and by
virtue of the foregoing provisions shall be held 10
have accrued at the time Of seizure tGereot.
Sec. %. And bs,t further enacpd, That if any col
lector shall find upon lists of retained Il
him for collection property lying within his district
which is charged with any specific or ad vaorem ta>
duty, but which is not owned, occupied or super
intende BY person known 10 such collector 4
reside to have some place of business within th
United States sneh collector shall forthwith take
fGch properly into his custody and shall adVertis
the same and the tax charged upon the same IN som
newspaper published in his district, ii any shall b
published therein Otherw se in some newspaper ii
adj lining district. or the space OF sthirty days
and it the tsXes thereon, with all charges tor adyer
Using shall not be paid within said thirty days, sucl
collector shall proceed to tel the same mucl
as Is necessary in the manner provided for the at
of other go DDS dstrained tor the non payment o
taxes and out ofthe proceeds shall sat sfy all take
charged upon such property with the costs OF adveT
| Using aud selling the same. And like proceeding
10 those pr viied in III preceding section for tn
| purchase and release of property which osnnot b.
sold tor the amount of duty tax due thereon shall
| be bad with regard to pro per sold under the pro
| visions ofthis section. And any surplus arising
| from shy sale herein provided for shall be paid init
the Treasurer. for the benefit of the owner of TIT
properly. AID the Secretary of the Treasury i au
tho lied in any where ouey shall be paid int
the treasury for the benefit Ofany owner OF proper!
sold as aforesaid, TO pay the same on proper proc
being FINISHED that the person applying therefor
| entitled to receive the same.
SEC. % AHd be 1t flrihsr tnactsd That the ssyera
collectors SHALL at the expiration ofesoh and ever
mouth, after they shall respectively, commerce thti
collections, transmit to the Commissioner of Inter
nal Revenus statement Of the collections made b,
them spsetively, within the month, and pay owe
monthly, or at such time times may be require
| by the Commissioner of Internal Revenue, tn
| moneys by them respectively collected within tn
| said term and at such places may be designate
| and required by the Commissioner OF Internal Rev
enue aud each of the said colec ors shall complet
the collection OF all sums annually assigned to hir
for collection, as aforesaid shall pay over the sam
into the Treasury and shall render his final accoun
| to the Treasury Department az often as he may b
| required, and within six months from and alter b
day when be shall have received the collection list
from the said assistant assessors afore
said and the Secretary of the Treasury is authorize
to designate one OF mere repositories in each Stat
for the oepo.it and safe keeping of the moneys Co
| lected by virtue of this act and the receipt Of th
| dpuOsitOry % a n
| the m oney deposited by him shall be safficien
voucher for such collector in The settlement of HI
| account at the Treasury department; and the Con
missioner OF internal Renveue may, under the diret
ton ofthe Secretary of the Treasury rescrbe sue
regulations with reference to such deposits as he ma
| deem necessary.
Sec "a. An be it further enacted, That each co
leetor shall be charged with the whole amount
taxes by him req ip'ed, whether contained in lis
delivered to him by the assessors, Tespecti vely d.
llytred or transmitted to him by assistant assesso
from time to time, or by other collec ors, and sha
b. credited with the amount OF duties or taxes col
tanned in the lists transmitted in he manner aboy
provided to other collectors and by them receiute
as Aforesaid and also for the duties taxes of
persons as may have absconded or become insolven
prior to the day when the duty or tax ought, D
cordiDg to the proysio of this act, to have bee
collected Prouid>d, That it shall be proved to tn
satisfaction of the Fist CompI oller of the Ireasur
that due diligence used by the collector, an
that M property was left from which the duty @
tax could have been covered, And each collectt
shall also be credited with the amount of all prope
ty purchased by him for the OF the United State
provided he shall faithfully account for, and pa
over, the proceeds thereof upon resale Of the SAN
as requirel by this act.
Sec, 25. Andbs At further enacted, That il any co
lecter hall tail either to render his account, or
pay over in the manner or within the time hereinb
fore provided it shall be the duy of the First Conn
troler of the Treasury and he Is hereby authorize
and required, imme distely after such delinquent
report the same to the Solicitor OF the Treasury. WI
shall issue warrant of distress against such deliI
quent collector and his sureties dir cted to the ma
shall of the district, therein expressing the amour
of the taxes with which the said csllec is chag
able, and the sums ii any which have been paid
And the said marshal shall him elf, or by his de- at,
i'm mediately proceed to levy and collect the su,
which may remain due, by distress and sale of tn
goods and ehattes, any personal effects OF the d.
linQuent collector g ing at least five days notice
the time and place of sale, in the manner provide
by law for advertising sales of personal property o
execution in tthe State wherein such Jllec tor r,
sides; and, furthermore, if such goods chattes an
effects cannot be found sufficient to satisfy the sal
warrant, the said marshal or h' deputy shall an
may proceed to levy and collect the sum which RI
mains due, by distress and sale of the goods an
chatels or any personal eff cts. OF fine surety or sc
cureties o the delinquent collector. giving notice q
hereinbefore provided And the bill OF sale of tn
officer of goods chattes, other personal property
distraned and sold as aforesaid shall be conclusiy