Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1862-02-22

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authority, in every respect. to collect the di-
rect tax so assessed within the portion Of the
district assigned to him which is by this act
vested in the collector himself; but each col
lector shall. in every respect. bc responsible
both to the United States and TO individuals,
as the case NAV he. for all moneys collected,
and for every act done as deputy collector
BY any Of his deputies while acting as such !:
I'rorided, That nothing herein contained shall
prevent any collector from collecting himself
the whole or any part of the tax so assessed
and payable in his district.
SEC. 35. And be Il. further enacted. That
each of the said collectors shall. within ten
DAYS after receiving his collection list from
the asscssors. respectively, as aforesaid, and
annually, within ten days after he
shall be- so required by the Sccreta-
nv of the Treasury. advertise in one news
papcr printed in his collection district, if
any there be, and by notifications. to be
posted up in at least four public places in
his collection district, that the said tax has
become due and payable. and state the
times and places at which he or they will
attend to receive the same, which shall be
within twenty days after such notification; /;
and with respect to persons who shall not at
tend, according to such notifications It shall be
the duty of each collector. i'll person or by
deputy, to apply at their respective dwellings
within such district, and there demand the
taxes payable by such persons, which appli-
cation shall be made within sixty days after
the receipt of the rcquisition of the Secretary
of the Treasury, as aforesaid, by the collect
ors and if the said taxes shall not be then
paid, or within twenty days thereafter, it shall
he lawful for such collector, or his deputies
to proceed to collect the said taxes by dis
traint and sale of the goods, chattcls. or effects
of the person delinquent as aforesaid. And
in case of such distruint, it shall be the duty
of the officer charged with the collection to
make or cause to be made, an account Of the
goods or chattcls which may be ds.rained,
copy Of which, signed by the officer making
such Lcs!raint, shall bc left with the owner Or
posscssor Of such goods, chattels or effects, or
at his or her dwelling. with some person of
suitable age or discretion. with note of the
sum demanded, and the time and placeof sale;
and the said officer shall forthwith cause ano-
tiIication to be publicly posted up at two Of the
tavcrns nearest to the residence Of the person
whose property shall be distraincd. or at the
court house of the same county, if not more
than ten miles distant, which notice shall
sppcify the articles distraincd, and the time
and place of the sale thereof, which time shall
not be less thrn ten days from the date of
such notification, and the place proposed for
sale not more than five miles distant from the
placc of making such distraint PrOrided,
THAT in anv case of distraint for the payment
of the tax aforesaid, the goods, chattels Or ef-
fects so distraincd shall and may be restored
to the owner or possessor it, prior to the sale
thereof. payment or tender thereof shall be
made to the proper officer charged with the
collection, of the full amount demanded, to-
sethcr with such fee for levying, and such
sum for the necessary and reasonable expense
of removing and keeping the goods, chattles
or effects so distraincd, as may be allowed in
like cases by the laws or practice OF the State
wherein the distraint shall have been made;
but in case Of non-payment or tender, as atore'
said, the said officers shall proceed to sell the
said goods, chattels, or effects, at public a0c-
tion, and shall and may retain from the pro-
ceeds of such sale the amount demandable for
the use of the United States, with the neces-
sary and reasonable expenses Of distraint and
sale, and commission of five per centum
thereon for his own use, rendering the over
plus. If anv there be, to the person whose
goods chattles or effects shall have been dis
trained: PrOr;ded. That it shall not be law
ful TO make distraint Of the tools or imple-
mcnts of trade or profession. beasts Of the
plough necessary for the cultivation of i'm
proved land, arms, or household furniture, or
apparel necessary for family.
L. f.rSL.s >.r~S>1 That
when, Yer goods. chattles. or effects sufficient
to satisfy any tax upon buildings. dwelling
houses. or lauds and their Improvements.
occupied, or supcrintcndcd by persons known
or residing within the same collection district.
cannot De- found. the collector ha, ing first ad
vertisrd the same for thirty days. in a news
paper printed within the COLLECTION disiricts. il
such there be. and having posted up. in at
lcas, ten public places within the same. no.
tifica,ion of the intended sale, thirty days pre-
vio,,s thereto, shall proceed to sell st public
sale - much Of the said as may be necessary
10 satisfy the taxes due thereon. together with
an addition Of twenty pr centum to the said
taxes. but in all cssss where the property
liable to dirct tax under this oct may mt
be tivisible, 20 - to enable the collector by
a sale Of part therofto raise the whole amount
If the tax. with al costs, charges and commits.
sions. the whole Of such property shall br sold
and the surplus Of the proceeds Of the sals. al.
ter satisfying the tax. costs. charges. and
commissions. shall he paid to the owner Of the
property, or his legal representatives. or 1t hs
or they cannot hr found, or refuse to receive
the same. then such surplus shall bo deposited
in the Treasury Of the United States. to be
held for the use Of the owner or his legal rep
resentaiives. until he or they shall make ap-
plication therefor to the Secretary Of the