Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1862-09-18


they think proper, who are to be paid by
the Collector himself, to give bonds to him,
and to have the same authority in collecting
duties. The Collector, however, Is the only
one held responsible for the faithful per-
formance of all the duties pertaining to his
Office in his district. ".
2 On receiving the tax lists from the assist
ant assessors, as provided by the law, the
Collector must give three receIpts-one,
given on a full and correct copy OF the tax list,
to remain with the district assessor and be
always open.to public inspection other
two to be given on aggregate statements OF
the gross amount Of taxes to be collected, !,
and filed, one with the Commissioner, the
other with First Controller Of the Treasury.
Within ten days after receipt Of list from
assessors, collectors must advertise in one
newspaper in each county, and post up In
four public places in each county Of their
districts the fact that such duties are due
and must be paid within ten days. The
time aud place where they will be received
must be given, and also the fact that If not
amount will be collected shf S't's' . .' /.
If not paid within twenty days thereafter,
collectors or deputies must make personal
demand at dwelling or place Of business for
the taxes, with the ten per cent. additional,
Any duties or taxes not included 10 the an
nual list, must be collected in the same way.
!, II not paid within ten days from time Of
demand, collector or deputy must collect BY
king distraint must leave copy Of list Of
goods, with amount due, aud time and piece
Of sale, with the owner, or at owners dwell
Ex<x - btoo .. n
publish in county newspaper, Or pgb.
miles Of dwelling, OF in not less than two
goods, and the time and place Of sale. n.
Prior to sale, on q payment Or tender. Of
taxes due, with such expenses for the dis;
the goods shall be delivered up, otherwise
after tax and expenses, with five per cent
ance shall be given to owner. Household
furniture kept for use, family apparel, and
provisions, arms, a COW, and tools Of trade
In case property liable to distraint for. taxes
the surplus Of the proceeds Of the sale, at
tci oatislyA thS LA Ahu OoSe>f sudli DC
paid to owners or if they cannot be found,
the Treasury, subject to application Of legal
amount of duty with the costs, the Collector
shall buy in for the United States. -......
In case property enough shall not be found
Notice in writing, describing the real estate
nd t,pna md ,>laoa of Ia cho1l ha x,,vov, tr
the owner, or left at his residence. Sale
shall be advertised in county newspape
and posted in nearest post offico or two 9th.
er public places The estate shall be offered
at public auction at minimum price, in.
cluding duties, with ten per cent. added, all
charges for advertising, and $40 officers
dues. If no person offers said amount, the
officer shall declare it purchased by himsel
for the United States and deposit deed
with the district attorney il shal
be struck off to the highest bidder. 5
Sale may be postponed for five days
purchase money must be paid at the time O
sale, and officer must give deed, recitinl
facts of seizure and sale, within Eve days
Prior to sale, owner may pay or tende
amount due, with all proper additiona
charges. and thereby relieve his estate from
sale. Owners may redeem within one yea
after the deed is recorded. ifii %, I5fe
Collector must keep record of all sales o
land made in his district, with full partic
ulars of all matters pertaining thereto.
4 In case OF removal or death cf Collector
or expiration of his term of Office said re
cord shall be deposited In office Of the clerl
of the District Court of the u. s. for til,
district in which he resides. And copy o
the record, certified by the Collector or b.
the clerk of court, shall be evidence in
court of the truth Of the facts stated.
! La case of property belonging to owner
not residing in the United States, charge,
with any tax under this law, Collector shaI
take it in his custody, advertise IL and tn
tax due in newspaper in his own district
If there is none, in paper In adjoining dis
! trict, for thirty days, and shall proceed il
same manner as provided in cases aforesaid
Collectors must make monthly returns
Commissioner, and pay over monthly, as b
may designate, all moneys collected. The
must complete collections within six month
lifrom day of receiving lists from assessors. :
Secretary Of Treasury will designate stai
depOsitorsof money, and the receipt Z
. officer Of such depository shall be q sufh6
ent voucher for collector in settlement
accounts with Treasury Department. BAD
Collector is charged with all taxes 10 Oh
lists he has receipted for and credited wis
amount in all lists transmitted to other cd
! Electors as provided, and also with taxes |
alilabsconding or insolvent persons, ~
have become 80 subsequent to the date
! the assessment, and prior to the day whs
+ the tax ought, by the provisions Of this &C
= 70 be collected. Provided due diligence {
0 part Of Collector is satisfactorily proved I
+ First Controller of Treasury. tl,odt ,ynl :
!" ThelC Collector receives credit for taxes dt
i from all property purchased BY him on .
y count ofthe United States, when satisfa
d torily accounted for. y "22 20 70
a6 COLLECTORS and deputies give receipts /,
J. all persons paying taxes, and for any faot'
n extortion or oppression, or demanding grea
e er snms than those specified ny law. 1sh.
J. be liable in sum not exceeding double q
v amount of damages, TO be recovered, wi
T. costs Of suit--for the person injured--in q
g court ofcompetent jurisdiction; shall a
,eI be dismissed from Office, and disqualif
le from holding such Office hereafter. a4i j
v n Separate accounts of moneys receiv
: i from direot tax, internal duties, and incor