The weekly Ottumwa courier. [volume] (Ottumwa, Iowa) 1857-1872, 1862-07-19

uhtcS uiStaul HUH tue piaCc VI InahiI1g sue
distraint : Provided, That in any case Z
distraint for the payment of the duties o
taxes aforesaid the goods, chattels or effect
to distrained shah and may be restored I
the owner or possessor, if prior to the sale
payment Of the amount due, or tender there
Of, shall he made to the proper office
charged with the collection of the full amoun
demanded, together with such fee for levy
ing, and such sum for the necessary ant
reasonable expense of removing, advertisin,
and keeping the goods, chattels or effects q
distrained as may be prescribed by tn
Commissioner of Internal Revenue; but il
case of non payment or teuder, as aforesaid
the said officers shall proceed to sell the saic
goods. chattels or effects at public auction
and shall and may retain from the proceed
Of such sale the amount demandable for tn
use of the United States, with the necessary
and reasonable expenses of distraint AMI
sale, and a commission Of Eve per centun
thereon for his own use, rendering the over
plus, if any there be, to the person whose
goods, chattels or effects shall have been dis
trained Provided, That there shall be ex
empt from distrain. the tools or implement,
Of a trade or profession, one COW. arms, an6
provisions, and household furniture kept for
use, and apparel necessary for family.
Sec. 20. And be ~ further enacted, Tha,
in all cases where the property liable to dis.
traint for duties or taxes under this act NAV
not be divisible, SO as to enable the collec.
tor by sale Of part thereof, to raise the
whole amount Of the tax, with all costs.
charges, and commissions, the whole Of such
property shall be sold. and the surplus OF
the proceeds of the sale, after satisfying the
duty or tax, costs and charges, shall be paid
to the owner ofthe property, or his, her, or
their legal representatives, or if he, she, or
they cannot be fonnl, or refuse to receive
the same, then such surplus shall be deposit
ted in the Treasury of the United States, to
be there held for the use Of the owner, or
his, her, or their legal representatives, until
he, she, or they shall make application there
fore to the Secretary of the Treasury, who,
upon such applications. shall, by warrant on
the Treasury. ca,lSe the same to be paid to
the applicant And is the property adver-
tised for sale MS aforesaid cannot be sold for
the amount Of the duty or tax thereon, with
the costs and charges, the collector shall
purchase the same in behalf Of the United
States for an amount not exceeding the said
tax or duty, with the costs and charges
thereon. And all property so purchased
may he sold bv said collector under such
regulations as may be prescribed by the
Commissioner Of Internal Re! !enue. And
the collector shall render distinct account
of all charges incurred in the sale of such
and shall paw into the Treasury
the surplus, ifany there be, after defaying
the charges. =. ,IAv aft Iaa 20 zEa
Sec 81. And Be it further enacted, That
in all cases Of distraint upon real estate for
the non-payment Of taxes imposed by this
act, the officer, making such .distraint shall
give notice to the person whose estate is pro-
posed to be d.strained, by giving him in
hand or leaving at his last and usual place of
abode, ifhe has any such within the collec-
ton district where such estate is situated, a
notice in writing, stating what particular es-
tate is proposed TO be distrained, describing
the same with reasonable certainty. and the
time when and where said officer proposes to
sell the same, which time shall be not less
than ten nor more than twenty days from
the time of said notice; and the said officer
shall also cause notification to the same ef-
feet to be published in some newspaper with
10 the county where spch distraint is made.
il any such there be, and shall also cause a
like notice TO be posted at the post Office
nearest to the place Of residence Of the per-
son whose estate shall be SO distrained, and
in two other public places within the coun-
ty; and the place of said sale shall not be
more than five miles distant from the estate
At the time and place appoint
ed, the officer in such district shall proceed
to sell the said estate at public auction. Of;
fering the same at minimum price. inclu-
ding the amount of duties, with the ten per
cent add,tiona, thereon, and all charges for
advertising and an officers fee of ten dollars;
and if no person offers for said estate the
amount Of said minimum the officer shall de-
clare the same to be purchased by him for
the Upited States. and shall deposit with
the district attorney of the United States a
deed thereof, as hereinafter specified. nrovi-
ded otherwise thesame shall be declared to
be sold to the highest bidder; and said sale
may be adjourned by said officer for peri
Cd not exceeding five days, il he shall think
it advisable to do so IF the amount bid
shall not be then and there paid, the officer
shall forthwith proceed tc again sell said es-
tate in the same manner. II the amour!
bid shall be then there paid, the officer shall
give his receipt thereafter il requested, and
within five days thereafter be shall make
oyt 2 deed Of the estate sY sold to the pur
chaser thereof and execute the same in his
official capacity in the manner prescribed
by the iawsof the State in which said es
tate may be situated, in which said dees
shall be recited the fact Of said distraint. viii
the cause thereof the AMOUNT of duty 70
which said distraint was made, and of al
charges and fees and che amount paid b,
the purchaser, and ef his acts and doings il