The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-08-19

payable and the said lien shall extend TO each and
every part OF all tracts or lots Of land or dEclug
houses, notwithstanding the same have been divided
or alieuated in part
Sec a. AHdJo farther saloisd That each collcc.
tor shall be Authorized to appoint, by nstrum, mt
Of writing, under his hand and seal many deputies
as he may think proper, TO be by him compensated
for their yies and also 10 revoke the powers OF
any dcpUty, giving public notice thereof in that por
ton Of the Die riot assigned 20 such deputy and
each such deputy shall have the like authority, in
cry respect, to collect tho direct tax ASSESSED with
IN the portion OF On distract assigned 20 hun which
D., by this act vested In the collector himself: but
each collector shall IN every respect, be responsible
both 10 the United States aud 20 individuals as the
Cas7 may be, for al moneys collected, and for every
whist sctIE ss such iToridtd, That nothing herein
cOniniutd shall prevent any collector row collecting
himself the whole or any part OF the TAX assessed
ans payable IN his District
Sec IS. AHd De q t,utAcr oHdcsi, That each OF tho
said collectors sh1l within ten days afcr receiving
bis collection from the assessors rcspect ivey AS
Aforesaid and annually within ten days after be shall
be so required ~ he Secretary OF the Treasury adj
vcftsc i'm one Newspaper printed IN his LECTION
district, 70 any there be, and 10y notification, T. be
posted up I'm least four public places m his collection
district that the said tax has become due aud paya
bic and state the times and places at which lac they
will attend Co receive the same, which shall be with
in twenty days after such notification and with
spooi to parsons who shall not attend according to
such notifications, Il sh8li be the duty OF each COlcc-
cor, IN person ur by deputy, 20 apply once at their
respective dwell ugs within such district and there
demand the taxes payable by such persons which
apgl alton shall be made within sixty days alter the
receipt Of the collection lit A. aforesaid, or aer tho
receipt Of the requistiou Of the Secretary Of the
Treasury Aforesaid, by the collectors; and if the
said taxes shall not be then Iaid, within twenty
days there after it shall be lawful for such collector or
his deputies to proceed to collect the said taxes by
distraut md sale OF the goods chatcs, effects OF
the persons delinquent as azores aid And IN case Of
such tsiant 10 shall be the duty OF the officer Charg
ed with the collection, 10 make, cause to be made,
an account OF goods or clattols which may be dis
trained copy OF which, signed by the officer max.
ing such dstraiut shall be left with the owner Jos
Of such goods Chatcs effects or at bic her
dazzling with some suitable age and discretion with
a note OF the sum demanded and the time and place
Of sale and the said officer shall forthwith cause
notification TO De publicly posted up at two of The
taverns nearest to The residence Of the person whose
property shall be dstrsned, at the court house Of
the same county, II not more than ten miles distant,
which notice shall specify the articles disrained, aud
the time and place for tho sale thereof which time
shall not DO lees than ten days rum tue date Of such
notification and the place proposed for sa not more
than five miles distant from the place OF making such
distrant Fyaried That In any case of distraint for
the payment Of tie TAX Aforesaid, the goods, ChlteS,
or effects 50 distruued shaft and may be restored 10
the owner pO5sessOr, n prior 90 the sale thereof,
payment tender thereof shall be made to the prop
er officer charged th IA collection of the full amount
demanded, together with such fee for levying, aud
such sum for The necessary and reasonable expense Of
removing and keeping the goods, chattes, or effects
IS datrained, may be allowed IN like cases by tie
laws or practise o the state wherein the distraiust
shall have been made but IN Of non pay or
ten as eresaid the said officers shall proceed to
soil the said goods, Chlttcs, effects at public
ton, and shall and may retain from the proceeds o,
such sale the amount den and BILE for tie of the
United States with the necessary aud reasonable
pcnses OF distrant aud sale, and commission OF FIVE
per Ccutum thereon for his own use, rendering the
uyrrplus any there be, 70 the person whose rolds
cbattols or elects shall have been dslraned PRO
rdci That shall not be lawful TO make dstraint of
th tools or implements of a trade profession,
boasts OF the pillow necessary for the cul vatiOu Of i'm
proved lands arm- or household furniture, or appa.
rel necessary for family.
Sec SO IHd BE- Il further enacted, That whenever
good Oh tttels or effects sufficient TO satisfy any tax
upon buildings, dwelling houses, or lands and their
mpr 7ycmunls, o ned, occupied, or supcrntcudcd by
persons known or residing within the collection
district cannot be found the collector having rst ad
vcrtised the salnc for thirty days in a newspaper
Trnted within the col oCtiun district fsuch there be-
aud having posted up in at least ten public places
within the same, notfCa ion Of the intended saIe
thirty day previous thereto shall proceed TO sell at
public sale so much OF said property may be me-
cefsGry TO satisfy the taxes due thereon, toghthpr
With an addition Of twenty per Contum to the said
taxes. But m all cases Were the property liable 20
direct tax under this act may not be divisble so as
20 enable the collector by sale OF part thereof g
raise the whole amount of the tax, with all costs
charges and commissions the whole Of such pTopertv
shall be- sold and the surplus Of the proceeds Of the
sale, after Bllyiug the tax costs, charges and com
missions, shall De plit TO the owner Of the property
his legal representatives,, or % he or they cannot
be found, or refuse TO receive the same, then such
surplus shall be deposited IN the Treasury of the Unit
cd States q be there held Tor the of tho owner
or his legal representatives until he or they shall
make application therefor 10 the Secretary OF the
Treasury who upon such application, shall, by
rant on the Treasury cause the same 10 be paid 20
the applicant Aud It the property advertised for
sale as aforesaid cannot be sold for the unit OF the
tax due thereon, with the said additional twonty per
Conum thereto the collector shall pu8Chase the same
IN behalf of the Une1 states for the amount aiore.
said Proriai, That the owner or superintendent Of
the property aforesaid, after the same shall have
BEEN bs aforesaid, advert scd for sale and before IL
shall have been actually sold, shall Doe allowed 20 pay
the thereon, with Am addition Of ten per ccntum
tAe sane, on the payment of which he sale Of the
property shall not take place If0r'dfi ui o, That
the owucrs their heirs, executors or admin srators
OF any person thor behalf shall have liberty o. re-
deem the laud and other property sold ms aforesaid,
within two years from the time OF sale, upon pay
meut the collector for the OF the purchaser his
heirs or assigns Of the amount paid by sand purcUa-
ser, with interest for tie same at the rate of twenty
per ceutum per unnuu and no coed shall De given
IA pursuance Of such sale ,utl the me OF the rr
demptiun shall haze eek ircd And the collector shall
rander distinct account of the charges incurred In
Offering aud advertising for sale such property and
shall pay into the Urea ury the surplus, 10 any there
be- of the aforesaid addition Of twenty per canfum
or ten per centum, as the case may be-,
after deiraying tine charges. Aud ia every
case Of the sale Of real estate which shall be-
made uudgIH tine authority of tins act hy the CYI.
lcOtors respectively, or their lawful deputies re-.
spoctivcy, The deeds Tor the estate so sold shall be-
prepared, made, executed and proved or Bcku0wl
edged at the time aud times Prescribed Ia this act by
the collectors, respectively, within whose collection
district such real estate shll De situated boz such
form of law shall be authorized and required by
the laws Of the United ~ao', on by the law Of The
state which such real estate lies, Tor making exc
cutting, proving, and acknowledging deeds of bargain
aud sale or other couytyanccs for the transfer and
conveyance OF real estate aud for every decd so
prepared, made, executed, proved and acknowledged
thp purchaser or grantee shall pay tn the collector
tno sum of two dollars lrr tup use ur the collector or
other person c1actng the sale OF The real estate there
sec 81 Iu8 De- q f,rg.r aar,gl. That with rs
spect 10 property lying within any collection district
not owned " occupied or superintendent by some ppr-
son residing DOB such collection district and ON which
Ae tax shall NOT have been paid Go tha collector with
u ulrcty days after the day uu which De sllI b4vs
received The collection lists from the said nssessors
respectively, os Aforesaid, or Che requisuou OF the
Secretary of the Treasury us Aforesaid, the collector
shall transmit lets of The same Co one of the CuIDs
tors within the same state Go be designated fr tb1t
purpose by the Secretary Of tho Treasury: and tAp
collector who shai have been thus designated by the
Secretary of the Treasury shall transmit receipts mr
a the lists received as aforesaid, 90 the collector
Transmitting the same and the collectors thus desiR
mated each State by Che Secretary OF thc Treasury
Fhal cause notification OF the taxes due as afOrpsau
and contained ll the lists thus transmitted Co them,
90 be published Tor sixty days 300 az least ono OF the
newspapers publrhcd m The State and the owners
Of tho property ON which such taxes may be- due shall
Doe permitted TO pay 90 such collector tho said tax,
wish an addition OF ten per coutum thereon PT0rii
td, That such payment BE- made within one year "a ter
thD day which the collector of che district where
such propo ty lies bad notified that the tlN had DO.
Zoe. 8s .lHIhs o fsrtisr sp1s..I That when any
tax as aforesaid shall have remained unpaid flr tlu
torn ui one year a. Aforesaid, She Hector 100 ODE
state where there tho property lies. aud wbH BhBI
have delegated by the secretary OF tho Treasury
Aforesaid having urEt advertised the same Cor sixty
days M al least one uewspaper 800 tho state shall pro
cecl % sell az public sale 30 much OF The said prop
erty as may bo necessary 90 satisfy the tyrs due
there HUul lugst co with hu addition of twenty per
Ceutum thereon ur II such property not dgFlbg.
us si0r0sgId, The wuolC thereof shall be s1 aus uC
counted Goa l tle manner burgIubgilr8 provided. ~
The properly advertised Tor sale cannot DO sold 'Hr
tlo amount OF tho TAX due thereon with tbs s4lI ld
tIIal there tle I1rtHr shall purchase tlr l.uH
lu behalf of taH 10 tHH states Ur BaUl amount aul
addition And collector shall render "a .stuci me-.
count Uf Che chang Incurred U Offering end llyeTs
aT i0T sale Hs.b property and pay into che Treasury
tuy surplus Do any of tbe Aforesaid addition of l.n