Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1862-07-11


writing. stating what particular estate Is
proposed TO be sold, describing the same
WIN reasonable certainty, and the time when
and the place where said officer proposes to
sell the same which time shall not be less
than ten nor more than twenty DAYS from the
time OF giving said notice; and the said officer
snail also cause notification to the same
erect TO be published in some newspaper with
In the county where such seizure Is made. il
any such there be, and shall also cause like
notice to be posted up at the Post Office near
est TO the place of residence of the person
whose estate shall be so seized, and In two
Other public places within the county; and
the place OF said sale shall not be more than
five miles distant from the estate seized.
AZ the time and place appointed, the officer
making such seizure shall proseed to sell the said
estate at public auction, offering the same at a
minimum price, including the amount Of duties
with the ten per centum additional thereon and
al charges Tor advertising and an officers fee OF
Slo. And If no person offers for said estate the
amount of said minimum, the officer shall declare
the same to be purchased by him for the United
states, aud shall deposite with the District Attor-
ney OF the United States deed thereof as here
matter specified and provided otherwise the
same shall be declared TO be sold to the highest
bidder. And said sale may be adjourned by snid
officer Tor period not exceeding five DAYS if he
think 1t advisable so to do. If the amount bid
snail not be then and there paid the officer shall
same manner If the amount bid shall be then
and there paid, the officer shall give his receipt
therefor If requested, and within five DAYS there
after he shall make out deed of the estate so
sold to the purchaser thereof, and execute the
same in his official capacity, in the manner pre-
scribed by the laws of the State in which said
estate may be situated in which said deed shall
DC recited the fact of said seizure and sale with
the cause thereof the amount of duty for which
said sale was made, and of all charges and fees,
ana the amount paid by the purchaser and all his
acts and dongs in relation to said seizure and sale
ana shall have the same ready for delivery to said
purchaser, and shall deliver the same accordingly,
upon request therefor. And said deed shall be
prima facie evidence of the truth of the facts sta
ted therein; and if the proceedings of the officer
as set forth, have been substantially in pursuance
OF the provisions of this act, shall be considered
ana operate as conveyance to 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
surplus, If any, arising from such sale shall be
disposed of as provided in this act for like cases
arising upon sales of personal property. And
any person whose estate may be seized for duties
as 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, as aforesaid
as is provided in this act for personal property
similarly situated. And any Collector or Deputy
Collector may for the collection of duties i'm
posed upon any person by this act, and commit
ted to him for collection, seize and sell the lands
of such person situated in any other collection
district within the State in which said officer re-
Sides and his proceedings in relation thereto
shall have the same effect if the same were had
in his proper collection district; and the owners,
their heirs, executors, or administrators or any
person having an interest therein, or any person
on their behalf, shall have the liberty to redeem
the land sold as Aforesaid within one year from
and after recording the said deed, upon payment
to the purchaser, or in case he cannot be found in
the county where the lands are situate to the
Collector for the use of the purchaser, his heirs
or assigns with interest on the same at the rate
of twenty per centum per annum And it shall
be the duty of every Collector to keep record of
lll sales of land made in his Collection District
whether by himself or his deputies in which shall
be set forth the tax for which such sale was made
The dates of seizure and sale, the name of the
party assessed, and all proceedings in making said
sale, the amount of fees and expenses, the name
Df the purchaser, and the date of the deed, which
record shall be certified by the officer making the
sale. And it shall be the duty of any deputy max
ing sale, as aforesaid to return statement of all
his proceedings to the Collector and to certify
the record thereof And in case of the death or
removal OF the Collector, or the expiration of his
term OF Office from any other cause, said record
shall be deposited in the Office of the Clerk fthe
District Court of the United States Tor the Dis
trict within which the said Collector resided and
a copy OF every such record certified by the Col
lector, or by the Clerk, as the case may require
shall be evidence in any Court of the truth of the
facts therein stated. And when any lands sold.
as aforesaid, shall be redeemed as herein before
provided, the Collector or Clerk as the case may
be, shall make an entry of the fact upon the re-
cord aforesaid, and the said entry shall be evil
dence OF such redemption. And the claim of the
Government to lands sold under and by virtue of
the foregoing provisions, shall be held to have
accrued at the time of seizure thereof
SEC. %. And be it further enacted, That If any
Collector shall find upon any lists of taxes return
ed to him for collection property living within his
district which Is charged with any specific or ad
tax or duty, but which is not owned, oc-
cupied or superintended by some person known
to such collector to reside or to have some place
of business within the United States such coilec-
tor shall forthwith take such property into his
custody, and shall advertise the same, and the
tax charged upon the same in some newspaper
published in the district, if any shall be publish
ed therein, otherwise in some newspaper in an
district, for the space of thirty days :;
and II the taxes thereon, with all charges for ad-
vertising, shall not be paid within said thirty
days, such collector shall proceed to sell the
same, or so much as is necessary in the manner
provided for the sale of other goods destrained
for the non-payment of taxes, and out of the pro-
ceeds shall satisfy all taxes charged upon such
property, with the cost of ofadvertisng and selling
the same. And like proceedings to those pro-
vided in the preceding section for the purchase
and resale OF property which cannot be sold for
the amount OF duty or tax due thereon shall be
had with regard to property sold under the pro-
visions of this section, And any surplus arising
from any sale herein provided for shall be paid
into the treasury for the benefit of the owner of
the property. And the Secretary of the Treasury
is authorized III any case where money shall be
paid into the treasury for the benefit of any own
er ofproperty sold as aforesaid to repay the same
on proper proof being furnished that the person
applying therefor is entitled to receive the same
SEC. %. And be it further enacted, that the
several collectors shall, at the expiration of each
and every month, after they shall, respectively
their collections, transmit to the Com
missioner of Internal Revenue a statement of the
the month, and pay over monthly, or at such
time or times as may be required by the Commits
sioner OF Internal Revenue, the moneys by them
respectively collected within the said term, and
at such places as may be designated and required
by the Commissioner of Internal Revenue and
each of the said collectors shall complete the col
lection Of all sums annually assigned to him for
collection, as aforesaid, shall pay over the same
into the treasury, and shall render his final ac-
count to the Treasury Department as often us he
may be required, and within six months from and
after the day when he shall have received the col
lection lists from the said assessors, or assistant
assessors as aforesaid. And the Secretary of the
Treasury Is authorized to designate one or more
repositories in each State, for the deposit and
safe keeping Of the moneys collected by virtue of
this act and the receipt of the proper officer of
such depository to a collector for the money de-
posted by him shall be sufficient voucher for
such Collector in the settlement of his accounts
~ the treasury Department. And the Commits
sloner OF Internal Revenue may, under the direc-
tion of the Secretary of the treasury prescribe
such regulations with reference 10 such deposits
ls he may deem necessary
SEC, "a. And be it further enacted, That each
collector shall be charged with the whole amount