The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1862-06-25

by this and committed to him for collection di
train the lands OF such person situated IN any osA'
collection district within the State in which said o'ic
resides and his proceedings In relation thereto shall hay
Tue same effect II the same had In his props
collection district Provided, that the owners the
| heifs, executors, administrators any person Q
their behalf shall have liberty TO redeem the lands sold
rs aforesaid within one year from and after the recort
ing OF the said decd upon 10 the purchaser OF
in he be found IN the county where tho land
are situated TO the collector for the of the purchaser
his heirs OF the amount paid by tbs purchaser
with Interest on the same at ihe rate OF events por cen
! per annum. 3 #@
sec ~ And be IL further enrei That IL any collector
shall ind upon any list OF returned 10 HIM for col
lection property lying within his district which
charged with specific Or nd yaoem tax or duty bu
which Is NOT owned ccIpied supeT intended by
known to such collector TO reside have
place Of business within the United States such colscso
shall forthwith tako such property into his custody
shall advertise the same, and the charged upon tn
same in newspaper published In his district ami
shall be blishcd therein otherwise in some newspaper
in adjoining district for the space Of thirty days
II the thereon, with all charges for advertising
shall not be paid within said thirty days. such
shall proceed 70 sell the same mucas necessary
in the provided for the sale Of other goods
trained for the non men OF taxes and OF pro
ceeds Shall satisfy all taxes charged upon such property
with the costs OF advertising and selling the same And
like proceedings to those provided the preceding
ton for The purchase and resale Of property which
not be sold for he amount Of duty tax dus thereon
shall be had with regard to property sold under the
provisions Of this section. And any surplus arising
into the treasury for the benefit of the OF the
property And tho Secretary OF the treasury
rized IN any case where money shall be paid into the
treasury for the beneEt Of any OF property sold
aforesaid TO repay the same proper proof being
nsned that the person applying therefor is entitled to
ceive the same.
Sec % And further enacted That tho several sol.
eclors shall at the expiration of zach and every
after they shall respectively commence their collections
transmit 70 the Commissioner OF Internal Revenue,
statement OF the collections made by them respectively
within the month"; and pay monthly at such time
Revenue the moneys by them respectively COZ
ected within the said term, and at such places
be DESIGNATED and required by the Commissioner OF In
tsrna Revenue and eaoh Of the said collectors shall
complete the collection Of nil sums annually assigned to
him for collection aforesaid shall pay the
into the treasury and shall render his final account TO
the Treasury Department often he may be required
and within six months from and after the day when he
shall have the collection lists from the said as
SCISSORS or assistant assessors, as aforesaid
Sec. "a. And b futser enacted That each collector
shall be charged with the whole amount Of by him
receipted, whether contained in lists delivered to
him BY the assessors respectively deliveredor
mted to him by assistant from time
or by other collectors, and shall be credited with tho
amount Of duties or taxes contained In the lists
mtted in the above provided to other collectors
and by them receipted rs aforesaid and also for the
duties or taxes OF such as have
or become insoyent prior TO the day when the duty
tax ought according to the provisions Of this act
have been collected Provided, that il shall be proved
TO the SUBTRACTION of the First Comptroller OF the Treasury
that due diligence used by the collector
property was lett from which the duty or tax could have
been recovered And each collector shall also credit
ed with the amount Of all property purchased by him
for the use OF the United States provided he shall faith
a resale Of the same required by this act
Sec. 25 And be fIher enacted That IL any collector
shall fail either 10 collect to render his account to
pay over in the manner or within the times hsreinbe-
for provided it sh Ill be the duty Of the First Comptrol
Ter Of the Treasury and he hereby authorized and
CURED immediately after such delinquency report
to the Solicitor of the Treasury, who shall ssao
Of distress against such delinquent collector
his sureties directed TO the marshal Of district
therein expressing the Of with which
the said collector ohargeabe, and hs sums II any,
which have been paid. And the said marshal shall him
snlf NV tfnFn IN IaUv and
collect the which may remain due. by distress and
sale Of the goods and chaes any personal effects OF
the delinquent collector giving OF least i've days notice
Of the trial and place Of sale, in the manner provided
by law for advertising sales OF personal property
execution in the Stats wherein such coeco or resides;
and, furthsrmere, II such goods, chates and effects
cannot be found sufficient TO satisfy the said warrant
the SAID marshal his deputy shall and may proceed
10 evy and collect the sum which remains due by dis
and sale 81 the goods and chattes
elects o the surety sursies Of the delinquent coll
lector giving notice No herenbefore provided and the
bill Of sale OF the ONCE Of goods, chattes, othar
personal property distraned and sold aforesaid au
be conducive evidence Of title 10 the purchase and ms
ac< evidence the right Of tho officer make such
sale, and OF the correctness o. his PROCEEDINGS
in selling the And for want Of goods and
chattels, other personal Affects OF snch collector
or his sreties, sufficient 70. satisfy any warrant OF
distress issued the preceding section OF this
ast the lands and real estate Of such collector and his
suretles, 81 much lhsreS may Ss necessary for
satisfying the said warrant after being Advertised for 81
least three weeks IN not loss than Tires public places in
the collection district and In one newspaper printed in
county district any there 30, prior 10 the pro-
posed time Of gale may and shall h sold at public auc
sion BY me marsha. OF as aspa, wnS upon sucn s sac
liver 70 the purchaser Of the premises so sold deed Of
conveyance thereof 70 be executed and
the manner and form prescribed BY the laws Of the
state in which said lands situated which said deed
made shall tbs purchaser with al the title and in
rant existing at the timo Of service thereof And all
moneys that may remain Of the proceeds OF such sale
after satisfying the said warrant o. distress and ray
the reasonable costs and charges OF sale shall be
turned the PROPRIETOR or the lands estate sold
Soc Isl And be il further eaac,sf That each and every
collector, his deputy. who shall exercise or be
guilty any exoron wilfu oppression under color
OF this act shall knowingly demand other or greater
than shall be authorized by this act shall be liable
pay not exceeding double the amount Of dana
gcs accruing the party urcd 70 DO recovered by aad
for Inc use q ne party INJURED T w,m costs u sur anu
holding such Office thereafter and eech and every col
ecior his tspates shall give receipts for all sums BY
them collected and retained In pi snance u this act
Sec. 81 AMI te Il fartef enrsed That collector OF
deputy collector assessor assistant assessor shall bt
authorized 10 enter in the day time any brewery
tiery mandatory bridng, place whore any pro
pefty articles objects, subject 10 duty or taxation
undor the provisions Of this sct, made produced,
for the purpose Of examining said property articles
Objects inspecting thu accounts required by this &C
time TO time to be ma 70. And every owner Of suc
brewery. dsniicry m,nafac;ory, building or place, Q
persons having ths agency or guperincndenco Of tn
same who shall refuse 20 admit scch officer 70 suiic
inspect said accounts shall for every such refusal FOR
| fell and pay the sum Of i've hundred dollars.
Sec. 2s And t< q further eadr,,d, That " any perso
| shall forcibly obstruct hinder collector depu
collector in the execution Of this Vi any powe
and authority hereby vested in him, or shall forcibi
rescue ~ be rescued any property, articles
objects, after the eha have been seized by him
shall attempt or endeavcr % 10 do, the person OF
Tending shall for svsy such offence, forfeit and pay TIA
| sum OF I've hundred dollars
Sec 70. And be further enacted That in case Of th
sickness temporary disability OF . collector 10 d.,
charge such OF his duties c,nnot under existing Law
| a
him upon OF his deputies: Provided, that informl
ton thereof be Immediately eommun Gated TO tie
tary OF the Treasury, and shall not be dsapprovei
hun And provided, further. that the responsibility
the collector his suretes TO the United states
| not be affected or impaired thereby.
QSec 80 And be farther enacted, That in case col
shall die resign, be removed, the deputies
collector shall continue 10 act until their
APPOINTED and the deputy Of such collector long
! in service AZ the time immediately preceding M
| apl skail, until a successor shall be APPOINTED di
I charge all the duties Of said collector; and 4
/ the official acts aud DEFAULTS Of such deputy remed
shall be had the official bond Of the collector, as
other cases and Of two or more deputy collectors e.