New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-07-01

overpine, " any there De 70 the person WnOee koOus
chatiels or effects shall have been dstrained: Pro
vded That there shall be exempt from dstraint the
tools or implements of Il trade or profession, one
cow arns, and provisions, and household furniture
kept for use, and apparel recessary for family.
SEC 20. And be 1t further enacted That in al
cases where the property liable TO distraint ior
duties OF taxes under this act may not be Invisible
so as 70 enable the Collector by a sale Of part thereof
10 raise the whole amount of the tax with all costs
charges and commissions, the whole of such prop
ery shall BE- sold, aad the surplus of the proceeds Of
the sale after satisfying the duty or tax costs, and
charges shall be paid to the owner of the property,
or HE her. or ;heir legal representative, If he,
She OK they cannot be foand, or refuse 10 receive
the same then such surplus shall be deposited in the
Treasury Of the United States, To be there held for
the use Of the owner or hs, her, their legal rep
rssentatives until he she, or they shall make appi-
cation therefor 70 the Secretary OF the Treasury,
who, upon such application, shsll, by warrant on
the Treasury canse the same 20 be paid TO the aI-
plican,. Aud if the property advertised for sale as
aforeead csnno. be sold FOR the amount Of the duty
or tax due thereon with the costs and charges, the
Collector shall purchase the same in behalf OF the
United States for an amount not exceeding the SAID
tax or duty, with the costs and charges thereon.
And all property 60 purchased may be sold by SAID
Collector under such regulations as may be pre-
seribed by the Commissioner of Internal Revenue.
And the Collector shall render distinct account OF
all charges incurred III the sale OF such property ana
shall pay into the Treasury the surplus, If any there
be, after defrayiDg the charges.
SEC. u. And be it further enacted, That in any
Gaze where goods, chattes, or effects sufficient to
satisfy the duties imposed by this act upon any per-
son liable 70 pay the same, shall not be found by the
Collector OF Deputy Collector whose duty 1t may be
10 collect the same he is hereby authorized TO coli
lect the zane by seizure and sale of real estate; and
the officer making such seizure and fale shan give
notice 70 the person whose estate is proposed TO be
IL ,,ri,y in fau lpay "a
and usual place of abode, If he has any such wihln
the collection district where said estate Is situated
Il notice in writing, stating what particular estate II
proposed be sold describing the same with reason
able certainty. and the tim. when and place wnerc
said officer proposes to FELL the same; which time
shali not be less than ten nor more Than twenty
days from he time of giving raid notice; aud the
eaii officer shall aso notification to the SANE
effect to be Published IN rome newspaper wItIln TIE
county where such seizure is made n any suoh there
be- aud shall also like notice TO be posted up
at the Poet Office nearest TO the place OF residence
If Inc person whose ettale sha be seized, ami in
two other public places within the county; and the
place of said sale shall not be more than five miles
dsian. frOm the estate se1ed At the time and place
appointed, he officer making such seizuIe small pro-
coed 10 sel The taid estate public auction, Offering
the same AZ n minimum price, inclnding the amount
OF duties with the ten per centm additional there
on. and oil chargeB for advertising and an Oilcers
fee If So And il no person oilers for said estate
the amount of said minimum, the officer shall
decnre the same 20 he purchased by him for
the United States and shall deposit with the Dis
OF the United ates deed thereof,
Hereinafter specified aud provided; otherwise the
saple shall be declared o. be sold 10 the highest bid
der And said sale may be adjourned 6y said officer
for period exceeding five days, if he shall think
il alyisablo TO do. II the amount bid shall not be
thea and there paid the officer shall forthwith pro-
coed 10 again sell said estate in the same manner.
a ii - al IL ,a.tt ft.
of, er shall give lie receipt therefor II requested
aud within five days thereafter be shall make out
deed If the estate 80 sold To the purchaser thereof
ana execute the same in his Official caracy, m the
manner prescribed by the laws OF the State in which
sad estate may b. situated, III which sad deed shal
be reced tie Tact Of said seizure and sale with the
caufe thereof the amount of duty for which said sale
was made and OF all charges and fees, and the
amount paid by the purchaser and all his acts and
donga IN relation 10 said seizure and sale and shall
have the sane ready for delivery to said purchaser,
and ehal deliver the same accordingly. upon request
therefor. And raid deed shall be prima iacie evil
dence of the truth Of the facts stated therein; and il
the proceedings OF the officer as set forth, have been
pursuance Of the provisions Of this
act shall be considered and operate az conveyance
To hc purchaser Of tie title to said estate, but shall
not affect the rights OF third persons acquired pTev
ously to he claim Of the United States under tnis
act Ine surplus, If any arising from such sale shall
be dfposed OF as provided IN this act for Ike cases
arising upon sales of personal property. And any
person whose estate may be selzed for duties, ae
said shall have the same night 10 pay tender
the amount due, with all proper charges thereon,
prior TO the sale thereof and thsreup0n ~ relieve bis
raid estate from sale Aforesaid. Is provided III
this net for personal property similarly situated
And any Collector or Deputy Collector may, Tor the
collection Of duties imposed upon any peson by ibis
act and committed 10 him for collection, seiLe and
sel the lands Of such person situated in any other
he nt
Ger resides; and his proceedings in relation thereto
shall have tie same effect IL the had Ia
his proper collection district and the owners, Their
heirs executors, or administrators, or any person
having an interest therein, or any person on their
behalf shall have tie liberty 10 redeem the land sold
ar aforesai within year from and after record
ing the said deed, upon payment 70 the purchaser,
OF In case he cannot be found IN the county where
the lands are stuete to the Collector for the use of
the purchaser his heirs or assigns, OF the amount
paid by the purchaser with interest on the same at
the rate Of twenty per centum per annum. And II
shall be the duty Of every Collector TO keep record
Of all sales of land made in bis collection district.
whether by himself or lis deputies IN which shall be
act forth the tax for which any such sale made,
the dates Of seizure and SALE the OF the party
assessed and all proceeding in making said sale, the
amount Of fees aud expenses the name OF the pur-
and the date of the deed, which record shall
be certified by the officer making the sale. And it
shall be the duty Of any deputy making sale, as
aforesaid to return u statement Of all his proceed
ings to the Collector and TO certify the record there
Of. And in case of the death or removal Of the
Collector or the expiration of his term Of office from
any other cause said record shall be deposited in tho
ce Of the Clerk of the District Court of the nited
States for the district within which the said Collec
tor resided, and copy OF every such record certified
by the Collector, or by the Clerk, the Gaze may
require shnll De evidence i'll any Court of the truth
Of the facts therein stated. And when any lands
sold IS atore.ad shalt be redeemed as herein before
provided. the Collector or Clerk, is the case may
be- shall make All entry Of the fact upon the record
Aforesaid and tie said entry shall be evidence of
such redemption. And the claim OF the Government
to land, sold under and by virtue Of The foregoing
provisions, shall b. held to have accrued at the time