Nebraska advertiser., 1862-10-25

officer shall declare the same to be purchased BY him
for the United States, and shall deposit with the
district attorney Of the United States q deed there
Of, IS hereinafter specified and provided; otherwise
the anne shall be declared to be sold to the highest
bidder. And said sale may be adj turned BY ssia
officer for a period not exceeding I'VE days. if he
shall think il advisable 50 to do. If the amount bid
shall not be then and there paid, the OHis er shall
forthwith proceed to again sell said estate IN the
same manner. If the amount bid shall be tlen and
there paid, the officer shall give bis receipt therefor,
if requested, and within i've days thereafter be shall
make out a deed Of the estate so sold to the pur-
chaser thereof, and execute the same in his Official
capacity in the manner prescribed by the laws Of
the State 10 which said estate may he situated, in
which said deed shall b. rscited the fact Of said
seizure and sale, with the oiuse thereof, the amount
of duty for which said sale was mIde, and of all
charges and fees, and the amount paid 6y the pur-
chaser, and all his acts and dOi1gs in relation 70
said seizure and sale, and shall have the same ready
for delivery TO said purchaser, and shall deliver the
same accordingly, upon request therefor. And said
deed shall be prima ia5e evidence OF the truth OF
the facts stated therein and if the proceedings OF
the off ,er, as set forth, have been substantially IN
pursuance Of the provisions Of this act, shall oe con-
sidered and operate as u conveyance to the purcha-
ser Of the title to said estate, but shall not affect the
rights Of third persons acquired previously 10 the
claim Of the United States under this act. Inc sur
plus, if any, arising from such sale shall DC disposed
Of as provided in tnis act for like eases arising upon
sale Of personal property. And any person whose
estate may be seized for duties, as aforesaid, shall
have the same right to pay or tender the amount
due, with all proper charges thereon, prior to the
sale thereof, and thereupOn to relieve his said estate
from sale, as aforesaid, as is pro 'ided IN this act for
personal property similarly situated. And any col
ls,tOr or deputy collector may, for the cohesion Of
duties imposed upon any person by this act, and
committed to him for collection, seize and sell the
lands Of such person situated in any other collection
- IT - - -.
and his proceedings In relation thereto shall have
the same effect as if the same were had in his proper
collection district and the owners, their heirs, ex-
%ecutors, or administrators, or any person having an
interest therein, or any person on their behalf, shall
have liberty to ed 3em the land sold as aforesaid
within one year from and after recording the said
deed, upon payment to the purchaser, OF ia case he
cannot befOund in the county where the lsn1s are
situate, TO the collector for the use of the purchaser,
his heirs, or assigns, of the amount paid by the pur-
chaser, with interest on the same at the rate Of
twenty per ceHtum per annum. And it shall b the
duty Of every collector to keep a record Of all sales
of land made in his collection district, whether by
himself or his deputies, in which shall be set forth
the tax for which any such sale was made, the dates
Of seizure and sale, the name of the party assessed,
and all proceedings in making said sale, the amount
of fees ald expenses, the nams Of the purchaser.
and the dsse of the deed; which record shall be
certified by the officer making the sale. And it
snaIl be the duty Of any deputy making sale, as
aforesaid, to return a statement Of all his proeetd
ings to the collector, and to certify the record thereof
And in case Of the death or removal pf the collector,
or the expiration Of his term of office from any
other c tuse, said record shall be deposited in the
office of the District Court Of the United States for
the district within which the said collector resided
and a copy of every such record, certified by the
or by the clerk, rs the case may require,
shall be evidence, in any court, of the truth Of h,
facts therein stated. And Whea any lands sold IS
aforesaid shall be redeemed rs hereinbefore proyid-
ed. the collector or clerk, as the case may be, shall
make an entry of the fact upon the record aforesaid,
and the said entry shall be evidence Of such 70
d~emption. And the claim of the Government to
lands sold under and by virtue Of the foregoing
provisions shall be held to have accrued 1T the time
Of seizure thereof.
Ito be continued.)