Delaware State journal and statesman., 1862-07-25

cuuhly on 10 ne pubnclY noS1au up ht tue
there be one within hve miles nearest to the residence 81
the person whose property shall be dsttanei and IN 9
less than two other public places which nours shAIl
specify the articles distalned and the time and place or
the sale thereof which tlmt shall not be less thNn lph
than % days from the da of ucA notihca ~ anu
the place proposed for sale not more IMAM hNe nles
nut from the place of makinr such dstrAnti ffovdeu
or taxes aforesaid the goods, ehette or oseta 50 us
trained shall and may be restored to he owner or posses
sor u prior to the sac payment OF the amount uue
tender thereof shall BE- made TO the proper oosr cneseu
with he collection Of the full amount demanded together
with such fee for eyying ana surh sum ior me
aud reasonable expense OF removing RdVeitslhB, anu
Keeping the goods chates effects dstianed as may
he prescribed by the Commissioner Of Internal hevens
hut in ease OF non-pay tender. aforesaid the
sd Cer shall proceed to sell the said goods, cha'eS
effects at public auction, and shall aud may reain
from the proceeds Of such sale inc amount ueWanuu
Tor the Of the United states, with the necessary aud
reasonable expenses Of distrant and sale and commits
sion If tive fenum thereon Tor Ills own use rehuens
the ovepus il any there be- 70 the person whose go9us
rhaites, ELECTS shall have been dstaued Provided
That there shall be exempt from dstrant the toos 9"
implements Of trAda profession COW, arms anu
prOvons aud household furniture Kept for use, aud APP
parel necessary fora family
SEu 90 And b. 1t further enacted That in all gases
where the property liable disraint for duties or nNs
under this may not lie divsihe as to enable the
Collector by sale of part thereof TO raise the whole
amount OF the tax. with all enss, charges, and comms
sons whole Of such property shall be sold, aud the
surplus u the proceeds the sale after satisfying the
duty tax COSTS and charges shall e paid TO the owner
Of the property or his her. their legal representative
or If he She they be found refuse TO receive
the same then such surplus shall be deposited IN lhe
Treasury u the United States to there held for the
use Of the owner his her their legal repeaenta-
tiyes, until he sha or they shall make application
therefor the secretary Of the Treasury who upon such
application shall by the Treasury, cause the
same be pain the applicant. Aud u the property
amount OF the duty tax due thereon with the costs
and charges, the Collector shall purchase the same IA
tho duty, with tho costs and charges thereon
And all property purchased may be sold by said Col
leeto under such regulations as may be pressrDsd ny
the Commissioner Of Internal Revenue. And the Collec-
shall render distinct account OF ALI charges incurred
In the sale Of such property and shall pay into the rIea
fl. a1t1 uFsp La
SIC II. And lie it further enacted That in any case
where goods chatte effects sufficient to satisfy the
duties imposed by this upon any liable to pay
tile sanie sha not be found by the Collector or Deputy
Collector whuse duty II may be to collect the same he IS
hereby authorized collect the by seizure and sale
Of real and the officer making such seizure ana
sale shall give notice to the person whose estate y pro.
posed 10 be sold by giving him in hand leaving at
his last and usual place of abode, II he has any such
within the collection district where said estate Is situ'
liz proposed to he sold describing the same with reason
able certainty, and the time when and pla where SAID
officer proposes to sell the same, Wch ule sail ho.
be than more than twenty days from inc Time
giving said notice and the said officer shall also cause
notification 10 the same elect to be pulished 10 some
newspaper within the county where such seizure ID made
II any tharu be, and shall also cause IKE notice TO
he posted at the Post Oce nearest 70 he pace ol re-
sdence the person whose estate shall be 80 aeze anu
ia two other public places within the county and the
place OF said sale shall not be more than hye niles dis
tant from the estate seized. At the time and place ap
pointed the officer making such seizure sha 70
sell said estate at public auction, Offering the same
at u minimum price, including the amount oil duties
with the ten per centum additional thereon, anu az
charges Tor advertising and oeers lee OF $40 And
person oilers for said estate tile amount OF sala ml
imun thu officer shall declare the same to be purchased
hy him far the United States and shall deposit with the
District Attorney OF the United saiesa deed thereof as
hereinafter fled and provided otherwise the same
shall he declared to be sold TO the hiBnest puue anu
said SAFE may he Adjourned by said officer Tor period
not exceeding Ave days il he shall think It advisable 50
to do. If he amount bid shall not lie then and thafe
maid the officer shall forthwith proceed to again sell SAID
estate In the same II the amount bid snail Dc
and there paid, the onicer shall give ms reeept
therefor II e1ueeted and within hye days Thereafter he
shall make out deed Of the estate 80 sold TO the pur-
chaser thereof execute the same in his official capa
pcity in the manner prescribed by the laws Of the State
ia when said may bel situated in which SAID deed
shall be recltei the fact said seizure and sale with the
cause thereof the amount duty for which said sale
made, and OF all chgss and feas, and the amount pau
by tnu purchaser all his acts aud d0iugs in relation
Ia said ,ekule and SALE and shall have the same ready
for delivery t. said purchaser aud sha denver the eut
agcordnriy upon request therefor. And said deed shall
M nrim fcie evidence OF the truth vi the facts stated
Therein; and II the proeeedngsol The officer, set forth
have bean substantially In pursuance of the provisions
,is adj shall be considered and operate conveyance
to the purchaser of the tito 10 said esiale but snail no
irt tGs ripEts OF third ers0ns acquired previously u
H.. rlan o the United States under til act. The
pluH Any arising from such sale shall be dspasel OF
rriyi.ei In ts act Tor like cases arising upon sales o
narsoual property And au9 person whose estate may D
seized for duties rs aforesaid, shall have the same rig
~ ,a,, e tender the amount DUE with all proper charge
thereon prior sale thereo aud thereupon 10 le
eye his sad estate nom sale, as aforesaid AZ Is pre-
ysd in iris net or persuna property similarly situated
And nny Collector or Deputy Collector may for the col
lection ul duties inipotd upon any person W TINS hti
and committed to him nr collection, seize ana sen N
lands as such person situated In ANY other collection uis
tic within the State in which said ooer ieslaesi an
his proceedings in relation thereto sla nave w sn
eleft AS if the me had 10 hi' proper coleeuo
distct aud the owntie, their herr executors or az
mnor or any person aSynS a" have he berty
redee the land sold IA aioelaid Wlthh one year oi
y aud after recording the said deed, upon payment 10 "
uufchnur or in he caun3t he iound IN Tile count
IA where the lands siiuaie to tile Collector ior tne Us
Of tile purchaser, lis heirs or asslgnH' 9 'le sou w
= mid i the purcser with Interest On the sine at "
~, rate of twenty per centum per anhuhl anu ~ hna
Z. the duty every Collector To Keep record 6, A saies
/ Al tt..atin an
ar his deputies in which shall he rot forth the TAX
Il which any sale lade the dates ui SEIZURE An
an tina name of the party ahaenHHu ana nl pruceeut
in making said sale the amount oi Ices anu eAptnseh
~ name of lie purchaser and the date o the ueeu, "n
N rsrord Shall 6e certified by the ohcer making he sal
w -, And il shall be the duy ui amy deputy making saie
II aforesaid return staemtnt oi an ms pioeeeuinRs
n the c. liecor and to certify We record .hsreo anu
cnse of the eeath removal OF the Collector or le eAl
n ration Of his Of office from any other ranse salu
ar cord shall be deposited in the 1hee u the uierk o
nriet Court Of the United Tor the district with
which the said Collector resided aud copy o. every sa
Do % may iequre shall be evidence in any Court Of
~ ~ ruth Of the aes therein stated Aud when any Ian
sold A. aforesaid, shall DO redeemed as hereinbeuro pi
yied the Collector or Clerk, the may be, Sill
M make an entry of the fact upon the record aoreHu
me- the said entry shall be evidence OF Hneh reaemptOh AZ
hs nlans OF the Government to lands sold under and
ns virtue OF foregoing provlslos sal De heiu 10 hH
~ accrued at the time OF seizure thertol - a.,
o srr 81 And Le il further enacted, That il any Coll
% tor shalt lind upon amy lists Ol taxes returned TO MN
y osllerton property lying within his district whleh
% charged with any specific ad valoem lax or duty,
M which is not owned occupied or superintendent uy sol
fsre ~ siuels within the United states, such Coll
shl forthwith take such property INTO nus eustou
i AID shall advertise the same aud thu YAK shaIieu "
he sans In sJue newspaper published In MS district
S sny shall be published heein otherwise 10 some ne'
ali pIer in an adjoining district for the space OF mi
@ ayH; and lit thereon, with all charges LOT
~ vertising shall not bepmd Within said thirty days 81
n Collector all proceed 10 sell the same or 30 much as
W csIary in ths manner provided the sale OF otl
m oods distrained for the nonpayment OF taxes anu
is of the proceeds shall satisfy al taxes ehAge up s
80. properiy with the costs OF advertising Anu to,hg
he same And like proceedings to those PROVIDED IN
n preceug section the purchase and resale oil prope
G which cannnt sold iOr the amount OF duty or YAK
ncS thereon shall be had with regard to property sold un
. tne nrovisonsof this section. And any surplus dris
% from any sale herein provided for shall be PAID INTO
low treasury, for the benent o he uwhe ~ sue PVi
ess And the Secretary Of the irsasury Is authorised iu
case where money shall be paid into the treasury oF
tor benefit OF any owner oil property holu ~ Aoesa1 -
az nav she same proper proof being inrhlsheu that
nrc pefson applying therefor is entitled to receive
ball same. . s.,- .., rt., flo ssv
tI COLLECTORS shall at the expiration Of each and e'
Ia moulh after they shall, respectively commence iher
~ i " Iactnns transmit to the Commissioner Of Int
an Neyenue statement of the collections made by them
tho sTaetiyely within the month, and pay over monthly
t Al tucn time or times may be required by ihe Com
nfs sioper of internal Revenue the moneys py thtn tes
tivslv collected within the said term, aud ut such ~
h AZ may be designated and elured BY the COMMUNIST
as Of Interunl Revenue; and each OF the SAID Sollee
tied shall complete the collection Of all sums annuay ass
ed 10 him for collection as aforesaid, shall pay over
said same thu treasury aud sal Ienuer ms ha .OS'
9i 10 Ibe Treasury Department often as he may b
.stJ iuirel and within months from aud after the
in when he shall received Tie collection lists from
,ch said assessors assistant assessors AZ aoresau
n h Tie Secretary Of Treasury is authorized 10 desle
W in one Or more repositories Ia each Stts Tor the oe
1ms md safe keeping of the moneys collected by Vrt
I mis- act aud the receipt Of the proper officer OF sne
ieb pository Collector for the money deposited ~
lion shall be sufficient voucher for such Collector ~ tns
and tlenent ot his accounts ut the 1reAsury pepatil
n,ry And the loA,inseiOneT of Internal Revenue may
mar the direction OF the Secretary of tbs Treasury pres
1t of such regulations with reference 10 hueh uePoe
-a Sc H. And lie il further enacted That each Coll