Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1862-07-19

date such notification the place proposed
such distaint provided that any Of dstrant for
the payment Of duties or aforesaid, the goods,
restored to the owner or possessor if prior to the sale
made to the proper officer charged with the collection Of
the full amount demanded together with such fee for
expense of removing advertising and keeping the goods
chatels effects sodistained may be prescribed by
payment tender aforesaid the said officers shall
proceed to sell the said goods chates, eectS at pub
lie auction and shall and may retain from the proceeds
Of such sale the amount demandabe for the OF the
penses of dstrant and sale and commission Of five per
centum thereon for his rendering the overpus
effects shall have been distrained Provided that there
shall be exempt from dstrant the tools implements
of trade proe sion, arms, and provisions
and household furniture kept for and apparel neces
Sec. 20. And be it further enacted that in all
where the property liable to disrant for duties or taxes
collector by sale of part thereof to raise the whole
amount of the tax, with all costs, charges, and commits
surplus of the proceeds of the sale after satisfying the
duty tax costs and charges shall be paid to the
of the property, his her, their legal representa-
tives or he she cannot be found or refuse to
receive the same then such surplus shall be depostedin
the of the United States there held for the
of the owner his her, their legal representa-
for secretary treasury who upon such ap
pcaton. shall. by warrant the treasury the
same to be paid to the applicant And il the property
advertised for sale as aforesaid cannot be sold for the
and charges the collector shall purchase the same in
halfo the United states for amount not exceeding
And all property purchased be sold by said col
lector under such regulations may be prescribed by
or shall render distinct account of all charges incurred
IN inc sale OF such property ana snail pay INTO the treas
nry the surplus, If any there be, after detrayng the
Sec 81 And he it further enacted that in any case
where goods chattels effects sufficient to satisfy the
duties imposed by This act upon any person liable to
the same shall not be found by the collector or deputy
collector whose duty may be to collect the same he
hereby ordered to collect the by seizure and sale of
real estate and the officer making such seizure and sale
shall give notice to the person whose estate proposed
to be sold by giving him in hand leaving at his last
and usual place OF abode II he has any such within the
collection district where said estate is situated, no.
posed he sold, describing the same with reasonable
certainty and the tae when and place where said Off
less than ten nor than twenty days from the time
of giving said notices and the said officer shall also
notification to the effect to be published in some
newspaper within the county where such seizure is
made any such there be, and shall also cause like
be posted up al the post office nearest to the place
OF residence Of the person whose estate shall be seized
andn two other public places within the county, and the
place OF sad sale shall not he more than five miles dis
pointed the officer making such seizure shall proceed to
sell the SAID estate at public auction offering the
the ten per centm thereon and all charges for adver-
Using and an officers fec OF ten dollars Ard limo per
offers for said estate the amount of said minimum
the officer shall declare the to be purchased by him
attorney the United States deed thereof as her, it,
after specified and provided; otherwise the same shall
be declared to be sold the highest bidder. And said
sale NAV he adjourned by said officer for period not
eeedng five days, ifhe shall think it advisable d.
If the amount bid shall be then and there paid the
officer shall forthwith proceed to again sell the estate in
same manner II the amount bid shall be then and
there paid the officer shall his receipt therefore, if
requested and within five DAYS thcreaferhe shall make
and execute the in his capacyn the manner
prescribed by the laws OF the state in which said estate
may lbe situated. in which said deed shall be rectcd
the fact of said seizure and sale with the thereof
the amount of duty for which said sale made and OF
all charges and fees, and the paid by the pur
chaser, and all his acts and dons in relation 20 said
seizure and sale and shall have the ready for de-
livery said purchaser and shall deliver the same
cordingly, upon request therefor And said deed shall
De pra aee evidence OF me tuh OF the facts stated
therein; and the proceedings OF the officer as set forth
have been substantially in Pursuance of the provisions
OF this act shall be considered and operate convey
ancc to the purchaser OF the title to said estate but
yously to the claim of The United states under this act
The surplus any arising from such sale shall be dis
estate may be seized t6r Stics os aresSi shn haye
the same right to pay tender the amount due with
all proper charges thereon prior the sale thereof and
said as is provided in this for personal property
similarly situated And any collector deputy coec-
Tor iay ior the collection Of duties imposed upon any
person by this act and committed to him for collection,
seize and sell The lands of such person stuatedn
other collection district within the state in which said
officer resides and his proceedings in relation thereto
sh Ill have the same effect if the same were had IN his
/ Pr9per coiecuon ulStrlcti ana the owners, their
heirs executors administrators. any person hav-
shall have liberty redeem the sold aforesaid
within from and after recording the said deed,
upon ment to the purchaser i'll he cannot be
found in the country where the lands situate the
collector the of the purchaser his heirs assigns,
of the amount paid by the purchaser with interest
the same at the rate Of twenty centum annum.
And il shall be the duty of every collector to keep
record of all sales of land mde in his collection district
whether by himself his deputies, in which shall beset
forth the tax for which any such sale as dates
of seizure and sale the name of the party assessed and
all proceedings in making said SALE the amount of fees
and expenses the of the purchaser and the date
of the deed which record shall be certified by the officer
making the sale And it shall be the duty ofanv deputy
making sale aforesaid to return statement ofahs
proceedings to the collector and TO certify the record
collector orhe expirationof his term of office from any
other cause aid record shall be deposited in the Office
the district thin which the said collector resided; and
copy OF every such record, certified by the collector.
by the clerk, the require, shall be evil
dence in any of the facts therein stated and when
mbefore provided the collector clerk the may
be- shall make an entry OF the fact upon the record aore
said and the said entry shabe cidence ofsuch redemp-
ton And the claim Of the government to lands sold
held to have accrued at the time of seizure thereof
sect % And be it further enacted, that if any colec
collection, property lying within his district which is
charged with any snecc adj valorem tax duty but
person known to such collector to reside TO have
place Of business within the United states such coec-
tor shall forthwith take such property into his custody
and shah advertise the same, and the tax charged upon
shall be published therein otherwise in
paper in an adjoining district, for the space Of thirty
vertising shall not he paid within said thirty days such
collector shall proceed to sell the same much
necessary in the provided for the other
goods dtraned for the nonpayment of lakes and out of
the proceeds shall satisfy all taxes charged upon
property, with costs Of advertising selling the same
And lie proceedings those provided the preceding
be sold for the ofduty tax due thereon
shall be had with regard to property sold under the pro-
visions of this sect And any surplus arising from
any sale herein provided for shall be paid into treas
ury, tor the benefit OF the Of the property And
the secretary of the treasury authorized in any case
where money shall be paid into the treasury for the ben
eft of owner of the property sold as aforesaid to
repay the same proper proof being furnished that
the person applying therefor is entitled receive the
\ same.
Sect, 49, And be it further enacted that the several
collectors shall, at the expiration of each and every
month"; after they shall, respectively, commence their
collections. transmit to the commissioner of internal
statement OF the collections madc by thcm
spectvely within the month"; and pay monthly, or
at such time times may be required by the commits
sioner OF internal revenue the moneys by them respect
may he designated and required by the commissioner
OF internal revenue and each ofthc said colecorssha
complete the collection of all sums annually assgnt to
him for collection as aforesaid, shall pay over the same
into the treasury and shall render his final
the treasury uepaI ten as olte as ne may ne required
ard within SIX months rom and after the day when he
shall have received the collection lists from the said
or assistant assessors as aforesaid And ihe
rotary of the treasury authorized TO designate
repositories in each state for the deposit ard safe
keeping Of the moneys collected by virtue of this
and The receipt Of the proper officer OF such depository
to collec orfor the money depO tied by him shall be
sufficient voucher for such collector in the settlement
his accounts the treasury departments and The COM
missioner of internal revenue may, under the direction
OF the secretary OF the treasury prescribe such rcgbla-
tiOns with reference TO such deposits be may deem
See H. And be it further enacted that each cocc
tor shall be charged wh the whole amount Of taxes by
him recciptcd whether contained i'm lists delivered TO
him by the assessors respectively or 9eYeTed OF trans
mtted to him by assistant assessors from time 10 time,
orDy utheI vQlleclos, anu shah ny cieteH WIN ..e
amount fduties or taxes contained In the lists trans
mted In the above provided TO other collectors,
and by them rceeipte as aiOfesa and also for tho du
ties or taxes OF such peistsa may have nbeonded "r
become nsovent prior TO the dav when the duty or tax
ought, according 10 The provisions of this act TO have
been collected :sProvidcd that IL shall be proved to the
satisfaction of the first comptroller Of the treasury that
Que diligence was used by the collector, and that no
property was left from which the duty could have
been recovered And each collector shall also be credit
the use the United states provided he shall faithfully
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