The weekly Ottumwa courier. [volume] (Ottumwa, Iowa) 1857-1872, 1862-07-19

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} not affect the rights Of third persons, &C
CURED previously to. the claim of the Unite'
} States under this act. The surplus, il an
arising from such sale shall be disposed G
as provided in this act for like cases arisin
upon sales Of personal property; and an,
person whose estate may be distrsined 70
duties as aforesaid shall have the same rigIl
to pay or tender the amount due, with tn,
proper charges thereon, prior to the sal
thereof, and thereupon to relieve his said es
tate from distraint and sale as aforesaid, a
provided in this act for personal property
similarly situated, And any collector O
deputy collector may, for the collection o
duties imposed upon any person by this &C
and committed to him for collection, distrair
the lands of such person situated in any 9th
er collection distric: within the State ir
which said officer resides, and the procced
ings in relation thereto shall have the same
effect as if the same were had in his proper
collection district. Provided. that the own
ers, their heirs, executors, or administrators
or any person on their behalf, shall have
liberty to redeem the lands sold, asaforesaid
within one year from and after the record.
ing Of the said deed, upon payment to the
purchaser, or, in case he cannot be found in
the county where the lands are situated. to
the collector for the use Of the purchaser,
his heirs OF assigns, Of the amount paid by
the purchaser, with interest on the same al
the rate of twenty per cent per annum.
Sec. %. And be 1t further enacted, Tha.
if any collector shall find nbon any list OF
taxes returned to him for collection, proper
ty lying within his district which is charged
with any specific or adyalorem tax or duty,
but which is not owned, occupied or super
intended by some person known to such col
lector to reside or to have some place Of bu
siness within the United States, such colIec.
tor shall forthwith take such property into
his custody, and shall advertise the same,
and the tax charged upon the same, in some
newspaper publish d in his district, If any
shall be published therein, otherwise in some
newspaper in an adjoining district, for the
space Of thirty days; and if the taxes there
on, with all charges for advertising shall not
be paid within said thirty days, such collec-
tor shall proceed to sell the same, or so much
as is necessary, in the manner provided for
the sale of other goods distrained for the
non-payment of taxes, and out Of the pro.
eeeds shall satisfy all taxes charged upon
such property, with the costs Of advertising
and selling the same. And like proceedings
to those provided in the preceding section
for the purchase and resale of property which
cannot be sold for the amount of duty or tax
due thereon, shall be bad with regard to
property sold under the provisions of this
section. And any surplus arising from any
sale herein provided for shall be paid into
the treasury, for the benefit Of the owner of
the property And the Secretary of the
Treasury is authorized in any case where
money shall be paid into the treasury for
the benefit Of any owner of property sold as
aforesaid, to repay the same on proper proof
being furnished that the person applying
therefor is entitled to receive the same.
Sec. 90. 4aa Be H.fartAer enacted, That
the several collectors shall, at the expiration
of every month, after they shall respectively
commence their collections, transmit to the
Commissioner of Internal Revenue state
ment of the collections made by them re-
spectiyely, within the month, and pay over
monthly, or at such time or times as may be
required by the Commissioner of Internal
Revenue the moneys by them respectively
collected within the said term, and at such
places as may be designated and
required by the Commissioner of Internal
Revenue and each Of the said collectors
shslls complete the collections Of all sums
annually assigned to him for collection as
aforesaid, shall pay oyer the same into the
treasury. and shall render his final account
to the Treasury Department a. often as he
may be required, and within six months from
and after the day when he shall have re-
ceiyed the. collection lists from the said as
SCISSORS or assistant assessors, as aforesaid
Sec. "a. Ind be it further enacted, That
each collector shall be charged with the whole
amount Of taxes by him receipted, whether
contained in lists delivered to him BY the
assessors, respectively, or delivered or trans
mitted to him by assistant assessors from
time to time, or by other collectors, and shall
be credited with the amount Of duties or
taxes contained in the lists transmitted in
the manner above provided to other collec-
tors, and by them receipted as aforesaid !;
and also for the duties or taxes Of such per-
sons as may have absconded, or become in.
solvent, prior to the day when the duty or
tax ought, according to the provisions Of this
act, to have been collected: Provided, that
It shall be proved to the satisfaction Of the
First Comptroller Of the Treasury that due
diligence vas used by the collector, and that
no property was left from which the duty
OF tax could haye been recovered. And each
collector shall be credited with the amount
of all property purchased by him for the use
Of the United States, provided he shall faith
fully account for, and pay over the proceeds
thereof upon resale Of the same as required
| by this act