Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1862-10-25

the proper occr emerged With tho collection Of the
full amount demanded. totether with such fce for
evytng, and such sum for the necessary and reason
able expense Of removing, sdyertsiag. and keeping
the goods. chattels, effects 70 distraned NJ may
bc prescribed by the Commissioner Of Internal Re-
vennc but IN case Of non-pay ment or tender, Ms
aforesaid. tho said officer shall proceed to sell the
said goods, chattels, or effects At public auction,
and shsl 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 salc and commission Of
Eve per ceutum thereon for his own use, rendering
the ovcrplus. II any there be. to tho person whose
goods chattels or effects shall have been distraincd
Provided, That there shall be exempt from dis.
traint the tools or implements of trade or profess
sion, one COW, arms, and provisions, aud household
furniture kept for use, and apparel necessary for
family.
Sec. 20. And be II further enacted. That in al
whore the property liable to dstraint for du.
ties taxes under this act may not be divisbe, 10
- to enable the collector by sale Of part thereof
to raise the whole amount Of the tax with all costs
charges and commissions, the whole of such prop
ery shall b. sold, and 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 prop
erty his, her, their legal representatives, or
II no. she. they cannot be found or refuse to re-
ceve the same, then such surplus shall DO deposited
In tho Treasury of the United States, to be there
held for the use Of the owner, his, her, or their
legal representatives, until be, she, or they shall
make application therefor to tho Secretary Of the
Treasury, who, upon such application, shall, by
warrant ON che Treasury, cause the to DO paid
to the applicant. And If the property advertised
for sale as aforesaid cannot be sold for tho amount
Of the duty tax due thereon, with tho costs and
charges, the collector shall purchase the same in
behalf Of the United States, for an amount not OK
ceeding the said tax or duty, with the costs and
charges thereon. And all property so purchased
u hQ al hv thN iuuiou If In
tcrnal Revenue. And the collector shall render
distinct account Of a charges incurred in the sale
Of such property, and shall pay into the Treasury
the surplus, If any thcrc be. after defraying the
charges.
See. q. And be II further enacted. That in any
where goods, chattcls, or effects sufficient to
satisfy the duties imposed by this act upon any
person liable to pay the same shall not bc found
by the collector or deputy collector whose duty it
may be to collect the snmc, he il hereby authorized
to collect the same by sesurc and sale Of real
and tho officer making such seizure and sale shall
give notice to tho person whose estate is proposed
to he sold, by giving him in hand leaving nj his
last and usual place Of abode. IL he has any such
within the collection district where said estate Is
situated notice, in writing stating what particu-
lar estate IL proposed to be sold describing the same
with reasonable certainty, and the time when and
place whore said oficcr proposes TO sell the same
which time shall not be less than ten moro than
twenty days from the time Of giving said notice;
to the effect to be published in newspaper
within the county where such seizure is made, il
any such there be, and shsll also cauee like notice
20 DO posted up ut tho post oihce nearest to the
place Of residence Of the person whose estate shall
he 30 seized, and in two O,hcr public places within
tho county aud the place Of said sale shall not be
more than Eve miles distant from tho estate seized.
At tho time and place appointed. the officer making
such seizure shall proceed to sell tho said estate at
public auction, offering the same at u minimum
price, including the amount Of duties with tho ten
per centum additional thereon, and MI charges for
advertising and an officers fec Of ten dollars. And
il no person offers for said estate tho amount Of said
minimum, tho officer shall declare tho same to he
purchased by him for the United States. and shall
deposit with the District Attorney Of tho United
provided; otherwise the samc shall be declared to
be sold to the highest bidder. And said sale may
he adjourned by said officer for period not exceed
ing Ave days, if he shall think il advisable to
do. II the amount bid shall not be then and there
paid, the officer shall forthwith proceed 10 again
sell said estate In the same manner. 1.-THE amount
bid shall be then aud there paid, the officer shall
give his receipt therefor, f requested, and within
live days thereafter he shall make out decd Of the
estate sold to tho purchaser thereof, and execute
prescribed BY the laws Of the State in which said
estate may tbc situated. In which said deed shall
DO recited tho fact Of said seizure and SALE with the
cause thereof, tho amount Of duty for which said
sale made, and Of all charges and fees. md the
amount paid by tho purchaser and all his acts and
doings In relation 10 said seizure aud SALE aud shall
have the ready tor delivery to said purchaser,
and shall deliver the same accordingly. upon re-
quest therefor. And said deed shall be prima facc
evidence Of the truth Of the facts stated therein
and II the proceedings Of the officer, ss sct forth.
have been substantially In pursuance Of the pro-
visions Of this act, shalt be considered and operate
conveyance to the purchaser Of the title to raid
estate. but shall not affect tho right OF third per.
sons acquired previously to the claim Of the United
States under th. act Tho surplus, IL any. arising
from such sale shall be disposed Of AS provided in
this act for like arising upon sales Of personal
property. And any person whose estate may he
sciscd for duties aforesaid. shall have tho same
right to pay or tender the amount due, with oil pro.
per charges thereon. prior to the sale thereof and
thcreupon to relieve his said estate from sale, ~
aforesaid, rs il provided In this act for personal
property similarly situated. And any collector or
deputy collector may, for the collection Of duties
imposed upon any person by this act, and comnittcd
to him for collection seize and sell the lands Of such
person situated in any other collection district with.
In the State in which said ofiecr resides and his
proceedings in relation thereto shall have the same
effect II the same werc had in his proper collcc'
ton district aud the owners their heirs, executors,
OF administrators a. any person having IN interest
therein. or any person on their behalf, shall have
liberty to redecm the land sold aforesaid within
one year from and after recording the said deed.
upon the purchaser, or in casc be cannot
he found In tho county whore the lands are situate
to tho collector for tho Of tho purchaser, his
heirs. or assigns. Of tho amount paid BY the pur.
chaser, with interest on tho Same at tho ratio Of
twenty per csntam per annum. And Il shall DO the
duty of every collector 10 keep record Of oil sales
Of land msdo In his collection district, whether ny
himself bis deputies, in which shall be set forth
the tax for which any such sale Was made, the dates
Of seizure and SALE the Of tho party assessed
and oil proceedings In making said sale, the amount
Of fees aud expenses, the name Of tho purchaser,
and the date Of the deed which record shall b.
certified by the Ocer mskins the sale. And II shall
be the duty Of any deputy making sale Aforesaid,
to return statement Of I'll hs proceeding TO the
collector, and to certify the record thereof. And In
case Of the death or removal VI the collector, OF
tho expiration Of his term of Once from any other
cause said record shall ~ dspostsd In the oce Of
the clerk Of the district cour Of the United etates
for tho district within which tho said collector re-
sided and copy Of every such rscer& certified
by the COLLECTOR, or BY the clerk, ~ the case may
require. shall be evidence IN any court Of The truth
Of the facts therein stated. And when any land