The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-08-06

ector shall render distinct eccun' OF All cnaiges
incurred In the sale of kpch property, and shall
pay into the Treasury the surplus, if any there be,
after defraying the chargss
Sec. 81. And be it turIh snscted That in any
case whore goods, chattels, or sf-cts sufficient 10
satisfy the duti.s imposed by this act npon any
erson liable 10 pay the same, hall rot be found
hy the Co! ector or Deputy Goiec or whose duty II
may Q 10 esllect thes me, his hereby suthor I'd
to collect the by sriznre and lie OF real es-
tate; and the officer making such seizure e"d sale
shall give notes TO the person WHO estaie is pro-
posed t be so d, by giving him in haEd, or leaving
at his last and usual place Of abode, il he has any
such within the collection district where said ts-
tate is situated, rotico in writing, sta ing what
particular esta1e is proposed be soId, cribing
the ,me with reasonable certain ty, and the time
when ana place where faid officer proposes TO sell
the same; which time sh III not be It's than ten nor
more than twenty days ON the time of giving
| notification TO the same effect TO be published in
some newspaper within the county VIII re such
seizure is made if any such thee be, AID shaii
also like Ioiice to be ostt d up at the
Fost Office nearest 10 the place of residence of the
person whose estate shall be SO seized, ard in two
other public places within the county; and the
place Of said sale shall be more than hSe miles
| dieiant from the estate seiz d. At the time and
| lace appointed, the officer mex ng such seizure
shall proceed to sell the said estate at public
tion, Offering the saGne at minimum price, in-
| cluding the amount of duties with the ten per
centum additional thereon, and all charges for ad
vsrtising and an efficei's fee of $40. And if no
! person Offers for said estate the amount of ssid
| minimum, the officer shall declare the sam to DO
purchased by hi for the United States, aid rh Ill
1 deposit with the District Attorney of the United
States deed thereof, as hereinafter specified and
provided; otherwise the same shall be declared to
| be sold to the hghes: bidder. And said sale may
| be adjourned by said officer for period not ex-
ceeding five days, if he shall think it advisable
to do If the amount bid shall not be then and
.here paid, the officer shall forthwith proceed to
| again sell said estate in the same manner. If the
amount bid shall be then and there paid, the Of
er shall give his receipt therefor, if requs ted,
and within five days thereafter he shall make out
deed of the estate sold TO the purchaser there
o., and execute the same in his off ial capacity in
the manner prescribed by the laws OF the State in
which said estate may be situate9, in which taid
decd shall be recited the fact of said seizure and
sale with the cause thereof, the amount of duty
| fJr which said sale was made, and of all charges
and feee, aud the amount paid by the purchaser,
! ard all his acts and doings in relation to said
seizure and sale, and shall have the same ready
for eelisers to said purchaser, and shall deliver
the same accordingly. uron requt st Their FIR. And
said deed ehal be pima facie evidence of the truth
Of the facts stated therein; and If the proceedings
of the oeer as set forth, have been substantially
in pursuance of the provisions of this act shall
| be considered and operate q Conveyance to the
purchaser of the title of said estate but shall not
affect the rights of third persons acquired previ
ously to the claim of the United States under this
act. The surplus, if any, arising fir IN such sale
shall be Disposed # provided in this for like
| cases arising upon sales Of personal property.
And any person whose estate may be seized for
duties, aforesaid, shall have the same right to
pay or tender the amount due, with all proper
| charges thereon, prior to the sale thereof and
thereupon to relieve his said estate from sale,
aforesaid, as IL provided in this act tor personal
property similarly situa'ed. And any Collector or
Deputy Collector may, for the collection of duties
imposed upon any Ierson by fhis act, and COM
! mitted to him for collection, seizs and sell the
lands of such persen situat in anv other collec-
zion district within the Stats in which said officer
| resides; and his proceedings in relation thereto
Shall have the sam effect if the same were had
in his proper collection district; and the owners,
their heirs, executeners or adninistratois s. any
/ perton having an interest therein, any person
on their behalf, shall have the liberty to redeem
| the land sold aforesaid within one year from
| and after recording the said des d, upon payment
to the purchaser, or in case he be iound in
the county where the lands are situated, to the
Collector for the of the purchaser, his heirs,
or assigns, of the amount paid by the purchaser,
/ with interest on the same at the rate of twenty
| per centum per annum. And it shall be the duty
Of every Colletor to keep record of all sales of
| land made in his collection district, whether by
himself or his deputies, in which shall be forth
| the tax for which any such eae made, the
date, of seizure and sale, the names of tie party
AND a t sss 6 IN ee Which sff record
shall be certified by the officer making the sale.
And it shall be the duty of ans deputy making
sale, aforesaid to return statement Of all his
proceedings to the Collector, and to certify the re-
cord thereof. And in case of the death or remov
al of the Collector, or the expiration of his term
of Office from any other cause, said record shall be
deposited in the efice of the Clerk cf the District
Court of the United States for the district within
which the said Coll ctor resided, and a copy of
every such record certified by the Collector, or by
the Clerk, as the care may require, shall be evil
dence in any Court of the truth of the facts there
I In stated. And when any lands sold, aforesaid,
shall be redeemed as herein before provided, the
Collector or Clerk, as the Case may be, shah make
entry of the fact upon the record afpresa d. and
the said entry hall be evidence OF such redemp-
tion. And the claims of the Government to lands
, sold under aud by virtue of the foregoing provis
ions, shall be held to have accrued at The time of
, seizure thereof.
Fec % And be it further enacted, That if any
Cole tor shall find upon any lists of taxes turn
ed TO him for collection property lying within his
district which is charged with any specific or ad
valorem tax or duty, but which is not owned, oc-
! cupied, or superintended by some person known
to such collector to reside TO have some place OF
business within the United States, such collector
shalfforthwith take such property into his Gus.
i tody, and shall advertise the ssme, and The tax
charged upon the same, in some newspaper pub
t lished in his district, if any shall be published
9 tberein,i otherwise In some newspaper in an ad
joining district for the SPACE of thirty days; and
il tie IA xes thereon, with all charges for advertis
ing, shall be paid within raid thirty days. such
coIec or shall proceed to sell the same, much
r as is necessary, in the manner provided for the
sale of ether goods distraned for the payment
of taxes and out of the proceeds ehall satisfy al
r taxes charg upon such property, with the costs
of advertising and selling thu same. And like
n proceedings to those provided in the trsceedint
i section for the purchase and resale of propert!
n | which cannot be sold for the amount OF duty o.
) tax due thereon haH be had with regard to prop.
y erty sold under the provisions of this section
o And any surplus arising from any Eale herein pro
10 vded for shall be paid into the treasury, for th
e benefit of the owner of the property. And tn
% Secretary of the Treasury is authoriz d in an,
j. case where money sha be paid into the tretsur
for the benefit of any owner of prope- ty sold a
aforesaid, pay the same, on proper proof be-
1t ing furnished that the person applying therefor Il
d, entitled to receive the same. :, - s. -
IL Sec. 23 And be it farther enacted, that the sew
f. eral collectors shall, at the expiration of each
Dr. every month, after they shall, respectively com
SRI mence their Collections transmit to the Commits
sicner of Internal Revenue statement Of the col
ID lections made by them, respectively, within th
SO month, and pay over monthly, or at such time
g, times as n az be required by the Commissioner
b. Internal Revenue, The none by them respective
ut y collected within the said term, aid at such pa
be- as may be designated and required by the Com
Is, missioner of Internal Revenue; and each OF Ii
ay said Collectors shs complete the collection of a
nt sums annually assc ned to him for collection
III aforesaid shall pay the into the TIeast
Mt nv, and shall render his final account To I'll
"a Treasury Department as often as he may be re
re oui, ed aud within six months from and after IL
It's dav when he shall have received the collecto
re lists from the said assessors assis ant
e as aforesaid And the Secret iry of the Treasury
nd autborizod to designate one or more depostorit
se in ach State for the deposit aud safe keeping
the noneys collected by virtue of this act, and til
all receipt of the propsr officer OF such depository TO
for collector for the money deposited by him shall
sl sucient voucher for such Collector in the sstt
art ment Of his accounts at the Treasury Depar
it'll And the Comm 'ssioHer of Internal Revenue ma
Of under the direction of the Secretary of the Treas
he ry prescribe such T, gulations with reference y
or such deposits as he many deem necessary.
Ter Sec "a And be it further enacted, That ga,
re. Collector sh all be charged with the whole anou