, 1862-06-27

officer making such distraiat shall give notice
to the person whose estate Is proposed to be
distrRined, bJ giriug him in hand or learing
any such within the collection district where
such estate is situated, q notice in writing,
stating what particular estate Is proposed to
be distralned, describing the same with rea-
sonable certainty, and the time when and
where said officer proposes to sell the same,
more than twenty days from the time OF sid
notice; and the said officer shall also cause
notification to the game effect to be published
IN some Newspaper within the county where
such distralnt is made, it any such there be,
and shall also cause like notice to be posted
at the POST Office nearest to the place Of resi-
dence Of the person whose estate shall be so
distrained, and in two other public pllces
within the county; and TIE place Of said sa'c
shall not be more than five miles distant
from the estate dis!rained. At the time
.nd place pFoiatea, the officer in such
estate at public auction, offering the
ssme at uainimum price, Including the
a1nonnt OF duties, with the ten per cent addi-
tioInl their on, and all churges for advertising
if no prison ofers for said estate the amount
Of said minimum the officer shall declare the
same to be purchased BIZ him for the United
States, and shall deposit with the district at.
to1ney of the United Stntes deed thereof,
as hereinafter specified, provided otherwise
tie eaEe shall be declared to be sold to the
highest bidder; and said sale may be adjourn
ed By said officer far q period not exceeding
FIVE days, it he shall think it advisable to do
So Ii the amount bid shall not be then and
there paid, the officer shall forth with proceed
to again sell said estate in the same manu.r.
Il the amount bid shall be then there p1id,
the officer shall .ive lis receipt thereafter il
request ted, aud within 1--WE days thereafter he
shall make out a deed Of the estate SO sold to
the purchaser thereof and execute the same in
by the laws of the State In which Said estate
msy be situa" ed, in which said deed shall be
reeited the fact OF ssid distraint, with the cause
thereof, the amount Of duty for which said
dlstrsint vas made, aud Of all charges and fees
and The amount paid by the purchaser, and
trainf, ald shell hare the same ready for de-
livery to said purchaser, aud sh11l deliver the
same accordingly upon request thefor;
and said deed shall be prim14 .,;1cie
evidence Of the truth Of the facts stated
lave been substantially IN pursuance Of the
provisions OF this set, shall be considered aud
operatc as conveyance to the purchaser Of
1le title to The said estate, bat shall nos affect
The rights Of third persons, acquired previous
II to the claim Of the United Safes under this
act. Ihe surplus, If any arising from such
sale stall be disposed OF IS provided in this
act fer like cases arising upon sales Of person.
III property; aud any person whose estate may
be dis1rained for duties Us aforesaid shall have
the ta1ne rig ht to pay or tender the amount
due, With The proper cnarges thereon, prior to
the sale thereof, and thcrrupon to relieve his
said estate trntn dlstralnt and sale as aforc-
said, as provided i'll this act for personal prop-
erIy similarly, situated. And any collector or
deputy collector n1ay, for the collection Of d1-
ties imposed upon any person bY this act and
tfE}
la1 It's OF such person situated in any other col
lection district within the STATE in which said
cfiicer resides, and has proceedings iu rel..iou
thereto BGa1s bave tAe sane effect as if the
saDe Wtrt bad in his proper collection district
Provided, that the owners, their heirs, execu~
tuls Or ad11lini~tr4tcrs. Or any person On their
hclsal:, shall linve liberty to redeem the 1lrds
cold, as aforesaid, within one year from and
a{ttr the recording Of the said deed, upo1 pay
msnt to The purchaser, Or in case liz c1nnot
be found in the county whe1e the 1auds are
Situated, to the collector for the use ot tho
PURCHASER, his heirs or assigns, Of the amount
| Iaia by the purchaser, with interest On the
| same at the rate Of twenty per cent per an
| nun.
SEC. q. dnd de it further eudetse7, Tint if
any ccllvc; shall find nnon any list Of taxes
| returned to him for collection, property lying
! within his district which is charged with any
sgt cifc Or advalorem tax or duty, but which
! is ro: owRed, occupied or superinten1el bg
| so1uc person known to such collector to re-
side or 10 hive some pl4ce of business within
| the United States, such collector shall forth
with take such property into his custody, and
shall advertise the same, and TIC tax charged
upon the sa- t, i'll some newspaper published
in his district, il any shall published there.
! IN, otherwise in some newspaper iu an I'D
Joining district, for the space Of thirty days
aut If the taxes thereon, with all charges fol
| advertising, shall not be paid within said
| thirty dl3E ENrn no11refar shell 7,roaaa1 +.
sell the same, OF 50 much as il necessary, il
the manner provided for the sale ct otnel
goods alstrnined fur the noe pay n1snt OF taxes
and Gut o. the proceeds s.a!l satisfy Ill taxes
charged upon snch property, with the co,:f
OF Advertising and selling the same. And likt
proceedings 10 those provided in the preced
| ing eectlun for the purchase aud resale o.
l'roIs11y which cannot be sold for the atnoun'
Ut duty Of tax due thereon shall be- had will
regard to property sold under the provision:
any sale htrcin provided for shall he paid intt
the treasury, for the benefit OF the owner O
the property. And the Secretary Of th.
Treasury is authorized in any case wher,
money Shall be paid into the treasury for til,
benett of any oWuer OF property sold a
aforesaid, 10 repay the same, on proper proc
htiug. furnished that the persou applyirl
therefor is entitled to receive the same
SEC. -. d,td te It further enacted. Thnt II
several collectors shall, ut the expiration Q
every month, after they shall respectiyel
commence their COLLECTIONS. transmit to III
Cum1li+ +eioner OF internal Revenue state
nlent OF 'yhe collections made by them rpspeC
lively, within the month, and pay over month
II, OF at such time or times aS may be requires
by the Commissioner Of Internal Rrytnu
the moneys by them respectively collec.e
within tile said term, and at such places 8
may be designated and required By the Coz
missioner OF 1uternal Revenue; nn.i eac1, c
the sid collectors shall comptefa the collat
tons Of ell sums annually assigned to hin fn
collection as aforesaid. shall pay oytr the sam
into the treasury, and shall render his tin;
account TO the Treasury Department as offs
. as he 1uay be required, and within six month
, ! trpm and after the day when h. shall have II
i ctiyed the collection lists from the said asse
sors or assistant assessors, es aforesaid.
| SEC. 24- And 1eif Jurthsr enacted, That eac
collector shall be charged with the who
, amount Of taxes by him recelpted, wheths
contained in lists delivered to him By the q!
! seso1s, respectively, Or delivered Or transmit
ted to him by assistant assessors from time I
time, or by other collectors, and shall be cred
} It'd with the amount Of duties or taxes CO.
) taine i in the lists transmitted ID the m.nnt
l shove provided to other collectors, and b
them receiEttd as aforesaid and also for tx
/ duties or taxes of such peraons as may hay
!. i absconded, OR be come Insolvent, prior to tt
J Gay when the duty or tax ought, according
r | the provisions Of this act, to have been CO
. | ltC{eu : fFoftueQ, IlnE II a18u 0e proved
: she satisfaction Of the First Comptroller oft
l Treasury that due diligence was used by Il
> | collector, and that no property was left fro
: | which thu duty OF tax could have been r1co
: cred. Ard each collector shall be cFedits
e with the amount Of all property purchased
r | lin for the use OF the Unittd states, provide
. he shall faithfully account for, and pay ov'
| | tile proceeds thereof upon q resale Of the san
/ | as required By this act.
: Sec. Is. And {e it further endcfed, That
i any collector shall fail either to collect or
e render his account, or to pay over in the MAJ
j | ner or within the times heEeinbefoTe provides
: it shall be the duty Of the first comptroller
3 the treasury, and be is hereby authorized al
S required, Immediately after such deIinquenc
: to report the same to the solicitor uf u
, treasury, who shall issue warrant Of distre:
: against such delinquent collector and h
r sureties, directed to the marshal of the di
{ tTict, thertin expressing the amount of tt
. taxes with which the said collector is char-
G able, and the GUMS, it aAv, which 'fsve bee
= Pt.id. and the said m7r5hal shall, h.mself
s BY his deputy, Immediately proceed to 1e1
+ and collect the sum which may remain du
t by distress and sale of the goods and chattel
L or any personal effects Of the delinquent ca
+ ltc1or, giving ut least five days notice Of Il
: trial and place Of sale, IN the manner provide
6 By Law for advertising sales Of personal pro
d erty On execution In the State wherein sut
: collector resides; and, furthermore, il sui
u goods, chattels and effects caunot be four
), sufficient to satisfy the said warrant, the 81
Q marshal or his deputy shall and may proce:
Il to levy and collect the SUN which remai