The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-08-06

said estate the amount Of said minimum, the officer
shall declare the came 20 be purchased BY him for
the United States aud shall deposit with the displct
ATTORNEY Of the United states deed tereof a5
inafier specified aud prov iQod otlierwi.e the slime
shan be declared TO be sold 70 the highest bidder.
And said sale may be ADJOURNED by said olneer for
petod not exceeling ave days, II be shall think II
adyisnhle 20 do. II thu anouet bid shell not b.
then and there paid, the oilcer shan forthwith pro
ceed 20 again sen said estate in the sarhe manner.
II the amount bid shall be then and there paid the
officer shah give his receipt therefor, II requested,
and within Eve days thereafter be shall make out
deed Of tho estate 90 sold the purchaser thereof
and execute fbn same IN his oihoiaI capacity, 10
the manner prescribed by the laws Of the state IN
which said estate may bel situated, In which aid
deed shall be recited tho ict Of said seizure, with
the thereof, Gre amount Of duty for which aid
sale made, and OF an chaiges aud fees, and the
amount paid by the purchaser and all his acts and
doings In relation g said soiEere anu sale and shall
and shalt deliver the same accordingly upon request
thortfor. And said deed shall be prima acie eyi.
dehco q the truth of the facts stated uereiui and
n the proceedings Of the officer as set forth, have
been substantially IN pursuance Of the provisions Of
this act, shall pc considered and operate as convey
ance a. the purchaser Of the title to said estate, but
shall not affect the rights OF third persons acquired
previously to the claim OF the United States under
this act The surplue, II any, arisug from such sale
shall be disposed ofas provided in this act for ike
cases arising upon sales Of pcrsunal property. Aud
any person whose estate may be Feifed for duties
as HfOfesaid, shall have the same right to pay or
tender tho amount due, with all proper charges
tileya his said estate from sale, Aforesaid as Is
provided in this act for personal property similarly
stuated. nd any collector on deputy collector may,
for the collection Of duties imposed upon any Ier-
SON by this act and committed TO him for collection,
aeize and sell the lands Of slUrh person situated in
any other collection dirtrict within the State la
(which said officer nasides aud his proceednga Ia re
lation thereto shall have the same eject as IL the
saine were had In his proper collection district and
the owpors, their heirs executors, Administrations
OF any person aving an interest therein or any per
on their behalf shall have ibetty 20 redeem the
land sold Ms aforesaid within year from and after
recording the said deed, upon payment l., the tAir
chaser, or In case hecannot be found IN the county
where the lands are situate, to the collector for the
use of the purchaser his heirs, assigns Of the
amount paid by the purchaser, with intcrrlt on the
same nj the rate of twenty per centunf PEI anbum
And Il shalt be the duty Of every collector 20 keeb
r cord Of all sales Of land made Ia his collection dis
trict, whethtr by himself or hfs deputies An which
mado, the duirs u seizure amt sa e. the rnno oil the
party ASSESSED, and fl proceedings in making said
sale, the hmount OF ~ and expenses, the name Of
the purchaser, aud the Cate OF the deed Which record
shall be by tbs uiiiccr inltng the sale And
II shall be the duty Of any deputy making ga e as
dorc said % return staten emit OF iI lis
to the collector, aud to certr the record thereof
And ia Case Of The death or removal Uf tie collector
or tie expiration of his term Of uioe from any ether
cause I'D record shall be deposited iiu Tho difce of
he clerk Of the district court fthe United States o
the district within which the said collector resided
ana cory Of every such record certified by the COL
ecqr, ar By clerk, the case may require, shall
be evidence ia any court " the trut OF tho facts
therciH stated And when any lands sold af1re said
shall be redeemed a. herelnbefJre provided Tile col
otor or cqfk as the case may De shall make an
try OF The iact upon the record aforesaid, and the
sid emily shalt be cyiacbco Of suth REDEMPTION and
the claim OF the Government 10 lands sold under and
by virtue Of the foregoing pro,sl ms shall b. held to
have accrued at the Tune ot seizure thereof
SEC % AHd bsh JutiAes enacted That ii any col
eetor shall lind upon any lists Of taxes returacd to
HIM ior collection property lying within his district
or duty, but which is not owned occupied or super.
intended by some person Known TO Such collector to
reside have some place of business within M
led states, such collector shall forthwith take such
property into his custody, aud shall advertise the
Tamc, and the TAX charged upon the same in some
newspaper published in his district, II any shsll be
published therein, otherwise In some newspaper in an
djOning district for the space Of thirty days: and il
the taxes thereon, with all charges Tor advertising,
shall not be paid within said thirty DAYS such crliec.
lor shall prUoaed 10 sell the same or 80 much as Is
necessary in the manner provided for the sale of other
goods distrained for the nos ayment Of taxes and
out of the proceeds shall satisfy All taxes chdrge IN
on such property with the costs Of advertising and
selling the same. And like proceed ings 20 those mo
videi IN the preceding section for the purchase and
resale property which cannot be Id for the amount
of duty OF tax due thereon shall be had with rcgaId
70 property sold under the provisions Of this section
Aud any surplus arising from any sale herein provided
for shall be paid into the Treasury for the benefit Of
the owner Of the property Aud the Secretary Of tie
Treasury ~ authorized any case whore MONEY COZ d
be paid INTO the Treas for the bsneh Of any owner
Of rp. rty sold rs afn esiid TO t,lav the IN me on
proper proof being furni bel that tho persgn alpy
| therefor Is entitled 10 receive the same.
sEo. p Al,d Be Il J,riler eHaotsd That the sew
era collectors shall at the expiration of each nd
every month, after they shall respectively, COM
mehce their collections transmit 20 the Commission
or OF Internal Revenue statement Of the collections
made by them, respectively, within the month, aud
pay over monthly, or al such time or times as ma
| be required by the Commissioner OF Internal Reve-
nue. the moneys by them respectively collected with
In the said torn, and at such places may DO dcsg
mated and required By tho Commissioner OF informal
Revenue; and each Of the said collectors shall com
plee tho collection Of all sums annually assigned to
HIM f0f collection, Aforesaid, shall paw over the
same into the treasury aud shall render his final nc.
count TO the Treasury Department as often as he may
| 10 required aud within six months nom and after
the day when he shall have received the collection
lists from the said assessors or assistant asit ssor
| as aforesaid. Aud the Secretary Of the Treasury
~ authoriIed 70 designate one or more do
4 positories ia each State, for the DEPOSIT aud
| san. keeping Of the moneys collected by virtue
! OF THIS aeti and the receipt of tho proper on
Ger Of such depository TO a collector for the money
deposited by him shall he a sufficient voucher for
such collector g. the settlement of his accounts at the
| Treasury Department aud tho Commissioner of 10
| terhal heyenue may, under the direction Of tho
secretary OF the Treasury, prescribe such regulations
| easary.
Sec ~ And b,R Gtler eaoced, That zach collector
shall be charged with tho whole amount Of taxes by
INN recoiptod whether contained Ia lists deliS erud
hiiu by Tho assossors' respectively or delivered ~
transmitted 10 him By assisIant usscssor
| nom time TO time, or by other collectors, and
SHAH be credited with the amount Of duties
| or taxes contaiusd ia the lists transmitted ir
the manner above provided 10 other coectorsa By
them rcoeipted saioresaidi ana also Tor the duties
pr taxes of such persons may have Rbsoonded OF
become insolventl prior 10 the day when the duty
taN ought according 10 the provisions Of this act e
have been collected Prordsi, That q shall be pro
we'd 10 the satisfaction Of the Flint Comptroller q
the Treasury that due diligence was used by the col
lsetof' aud that no property WA lef from which th
dnty Or tax could huve been recovered And eaci
collector shall also be credited with the amount o
an ll9.sry purchased by him for the use Of thl
& and raw s fq ne irP nboS a'Sog9
Of the same az required by this act.
sec y, Ard Dc HyHrther enacted, That Il any colloc
tor shall tail either 20 eolloct OF 20 RENDER hs account
| or 90 pay over iu the manner or within the time
hereinb fore divided Il shah be the duty OF the FINS
Comptroller Of the Treasury, and he Is hereby author
ized and lequired, Immediately after such delInqueu
ey 20 report The same 10 tho Solicitor OF the Treas
ury, who shan Issue warrant Of distress agains
sucu delinquent collector and hs surctes, directed
the arhal Of tho dslrict therein expressing IN
aniounto of The taxes with which the said collector
chsrgrabe. and che sums, II any, which have beer
paid And the said marshal shall himself on ly hl
deputy Immediately proceed 20 levy and collec
the sum which may remain due, by distress aud sal
Of the goota and Ulhu'is, on any PERSONAL euo n
! the delinquent collector, giving al least hyo day.
notice OF the tine and place ofsale, M tlle nmune
provided BY law for advertising sales Of persona
prpreriy ON execution m the State wherein such col
ector resides aud, furtlerulvrc, u such good
chattcls, and ELECTS cannot BE- found sufficient sa
afy the said warrant, the said marshal his deput
shall and may proceed 20 levy and collect the suI
which remains duo, by distress and sale Of th
goods and chattes, OF any personal elects, Of Oh
surety or surttIes q the delinquent collector giyiu
notice AS horeiubefore provided. Aud the bin Of "a
81 tho odCer Of an goods, chatt0ls ur her Tors0u
pruIerty, distrAincd and sold uforosaid shall
{ | concWFe evidence of title % The purchaser, an
prima flcia evidence % the RIGHT ~ Che onicer
make such sale, and ~ the correctness OF bis rlcro
iugs In selling the Aud f0f want OF goos nt
chltosi or other pcrsonal ercts Of such collector
his surytes, sufficient 90 satisfy any warrant uf 90
b | tross, issued pursuant 70 the preceding section
this ACT, the lands aud real estate of such COLI CO
aud his suntrs or so much thereof 49, may ba ueoe
aary Tor rntstyiug Che said warrant, after being
Noitiscd for ut least three weeks Boa NOT les tina