New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-03-08

cbattes or effects shall have been dstrained: Pro-
ridsd That il shall not be lawful to mako distraint
of the tools or implements of a trade profession,
or any other articles exempted from distress or ex-
ecuton by the laws OF any State, beasts OF the
plow necessary for the cultivation of improved
lands arme, or household furniture, apparel nee
essary for a family.
AFTER SALE, SURPLUS TO GO TO OWNER.
SEC. 81. and be ii further enacted, That in oil
cares where the property liable to duties or taxes
under this act may not be divisble 70 as 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 property shall be
sold, and the surplus Of the proceeds Of the sale,
after satisfying the duty tax, costs and charges
shall be paid TO the Of the property, or his
her. their legal Representatives. or IL he she, or
they cannot he found or refuse to receive the same
then such surplus shall be deposited in the Treasury
of the United States to be there held for the use OF
the owner or his her. or their legal representatives
until he She or they shal make application therefor
TO the Secretary of the Treasury, who upon sucn
application shsll BY warrant on the Treasury Gsa h
I tie eare TO be paid to the applicant. Ana IL w
property advertised for sale aforesaid cannot be sold
for the amount Of the duty or tax due thereon with
the costs and charges the collector shall purchase
the same in behalf Of the United States for the
smount aforesaid Procided, That the owner or
legal representative Of the property aforesaid aiter
the same shall have been actually sold, s'hi DC III
lowed TO Ysy the amount Of duties or taxes thereon
with an addition Of e per centum on the same on
the payment of which the sale of the property shall
not lake place. And the collector shall render dis
tnct account Of the charges incurred in Offering ana
advertising for eale such property. and shall pay
into the Treasury the surplus if any there be- Of the
aforesaid addition Of five per centim, after defraying
| the charges.
ABSENT OWNERS HAVE LONGER TINE
SIC. %. And be II further enacted, That with re-
spec to property lying within any collection District
not owiied or occupied, or superintendent by some
pcrson residing IN such collection district, and on
which the duty or tax shall not have been PAID 10
the collector or deputy collector within ninety days
after the date on which he shal have received the
collection lists from the said assessors, respectively
90 aforesaid or within ninety days from the time any
other or additional Lists shall have been received, MS
More said the collector shall transmit lists OF the
same TO one Of the collectors within the same States
to be designated for that purpose by the Commissioner
Of Internal Revenue; and the collector who shall
have been thus designsted b. the Commissioner Of
Internal Revenue shall transmit receipts tor all the
lists received "a aforesad to the collector transmit
ting the same; and the collectors thus designated IN
| each State BY the Commissioner OF Inland Revenue
shall cause notifications OF the duties taxes due
aforesaid and contained in the lists thus transmitted
TO them to be published for 20 days in u, least one OF
/ tie newspapers published in the State; and the
ownersof the property which such duties or taxes
may be due shall be permitted 10 pay to such col
! IsstOr the thQ Quly UT ttS, Win III ooui''b Va
/ five per centum thereon: PrOrided, That such
ayment u made within Fix months after the day
on which the collector Of the district where such
properly lies had notified that the tax had become
due on the same.
! UNITED STATES MAY BID IN on SALE.
I Src. %. Ind be IL further enacted, That when
ANY tax ~ aforesaid, eha have remained unpaid for
the term Of Fix months, aforesaid the collector OF
the State where the property lies, and VINO snail
have been derigoated by the Commissioner OF Inter-
a ErIs .lEn Isal
the ssmc for twenty days in ut least one newspaper
ia the State shn proceed to se al public Gale, 70
much Of tue raid property IA may lie necessary 10
satisfy the duties taxes due thereon together WIN
all addition Of i've per centun thereon or II such
property il not diyisible rs aforesaid, the whole
In, reof shall be .ol aud accounted for in the man
ner here;nhefore provided. II the property adver-
tied for sale cannot be rold for the amount Of the
duty or tax due thereon together with the said add
ton the collector shall purchase the sSue In behaii
~ tbs limited States for such amount and addition.
And the collector shall render dAtinct account Oh
tho charges incurred in Offering and advertising tof
sale such property, and pay into the treasury the
surplus if my, Of the Aforesaid adhtloh OF h'e yer
/ centurn after defrgyng the said charges.
4 RrTURNs OF THE REVENUE OFFICE.
SIC. "a And be Il Jurther ,nact>i, That the seye-
raj collectors deputy collectors SHALL at the expi-
ration OF each and every month, after they shall re-
sperively commence their collections Transmit 10 the
Commi,siouers II Internal Revenue statement OF
the collections made by them. respectively, within
the month"; and pay monthly, or at such time or
! tirnes IA may be required by the Commissioner Of
Internal Revenue, the moneys BY them respectively
collected within the sad term, and ne such places ~
may bee Designated aud required by the Commissioner
OF Internal Revenue; and each OF the SAID collectors
shall complete the collection Of all sums annual
assigned to him for collection aforesaid shall pay
the into the treasury, and shall render his
final account TO the Treasury Department as often
7 a. he may be required, and within FLA months from
and after the day hen he shall have received the
collection lsts IRON the aid assessors or assistant
assessors IA aforesaid: PrOrdtd hovfrer, That the
period Of one year from tho said annual day shall be
allowed TO the collector designated in each State as
aforesaid. by the Commissioner Of lnternsl Reeve
nue.. with respect to the taxes continued in the list
transmitted TO him by the other collectors, rs ofore-
said.
= DEIINQJENTs AND THEIR siRETIES.
/ src. ~. And bs II turtter enacted, That If any
collector shall fail her 10 collect TO render his
account or TO pay dser in the within the
times hcreinbeiore provided il rhall be the duty of
the Flint Controller of tie Treasury and he is here
by authorized aud required, Immediately after sdch
delinquency, TO report the same TO the Solicitor Of
of the Treasury, who shall issue warrant OF dis
tre-s against such Delinquent collector and Ms
ties, directed To the marshal Of the district therein
expressing the amount OF the taxes with which the
said collector is cbargeabe, ard the sums, If any,
which have been paid And the said marshal SHALL
himself, or by his deputy, Immediately proceed TO
levy aud collect the sum which may remain due, by
dstress and -aie II the goods and chaiies, or any
personal effects OF the delinquent collector, and fur
thernore, If he ab-cond, aud goods chattels, AMI
effects cannot be found sufficient To satisfy the said
warrant tie said marshal lis deputy shall and
may proceed to levy and collect the sum which re-
mains due, by distress and sale OF the goods and
shatter, any personnl eilscts, Of the surety or
sureiies o. tho delinquent collector. And the amount
Of the due from any collector, a. Aforesaid
shall aud the same are hereby declared 10 he lien
upon the lands and real osiate OF such collector and