Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-08-25

the 0iheer charged with the eollec
ton 10 make, or cause TO be made. an Rr
eount OF tue goods or chal,rls which maj
be dstnAiaed, copy Of which. sgued b,
the oaietr making such ii,truat, shall b,
len with Ibr owner 0t p0ssesSoF Of sugl
/ goods, ehatleis, or Effects, or at his or be,
Iwelliug, With some person OF suitable az
aud discretion, wilh unIe OF the sum de.
mauded, Aui the time aui place OF sale
aud the said officer shall forthwith cause D
uouacation TO be pgb,sbed 10 some ueWs.
paper within the county wherein said dis.
sraiul is made II there Is newspaper pub.
hshei Ia said county, or 20 be publiulN
posted up At the post ohse, II there be on,
sithiu i've miles, nearest TO tbe residence
Of tbe person whose property shall be dis.
trained, aud ~ not less that two other pub.
Iic places, which notice shall specify ID,
articles di,trained, and the tme and place
tor the sale thereof, which time shall not bt
less than tea nor more than twenty day,
from the date OF such notification, aud The
place proposed Tor sale not more than five
niles distant from The place OF making such
disttsIul; Provided, taat 10 any case oI
dIslraiut for tue payment OF the dates Of
taxes aforesaid, the goods, chat,cls, or rf
tects ~ distratned shall aud may be re.
stored to the owner or pOssessor II, prior to
the snlr, payment Ol the amount due OF
tender thereof shall be made to the propef
1ihcer charged with the collection Of the iulI
tmouat demaudei,to together With such lee ior
levyiGg, aud such sum for the ncces,aryauu
reasonable expense OF removing, advertising
aud keeping the goods, rhaues or effects
so disIratned as may be prescribed by thr
Commissioner Of lnietLaI Revenue; bat in
case Of n0n.payment or tender, as aiore.
said tue said officer shall proceed 10 sell
The goods, cHaItels, or effects at public
auction, aad shall and may retain from th,
proceeds Of such sale the amount demand.
able for tue use OF the United States, with
Tue necessary aad reasonable expenses OF
iIstralnt and sale, and a commission Of fyr
per cenIum thereon Tor his own use render
iug the oyerplus, it any there be. 10 the
person whose goods, cha:tels, OF effect,
shall have been dlslrmGed Provided. Thai
there shall be exempt from dis,raih, the
tools, OF implements OF trade or protcy.
sion, one cow arms, and provisions, aud
household furniture kept Tor use, aud ap.
parel necessary FOR family.
20. Aud be it further enacted, That
IN all cases where the property liable to
dstraiul for duties or taxes under thi, net
may not be diyisible, so as to enable the
Collector 10y y sale OF part thereof to raise
the whole umOunt OF the tax, with all costs
charges, and commissions, the whole Of
such property shall be sold, aud the sur.
plus OF the proceeds OF the sale, after sat.
lstying the duty or tax, costs aud charges.
shall be paid to the owuer of the property.
or bis, her, or their legal representatives.
or II he, she, or they, cannot be found. or
refuse 10 receive the same, then such sur
plus shall be deposited in the Treasury Of
the United States 10 be there held for the
use Of the owner, or his, her, or their legal
representatives, until he, she, OF they shall
make application therefor to the Secretary
OF the Treasury, who, upon such npplica.
ton shall, by warrant on the Treasury,
cause the same to be paid to the applicant
And If the properly advertised for sale as
Aforesaid cannot be sold for the amount OF
the duty or tax due thereon, with the costs
and charge, the Collector shall purchase
tue same 10 behalf Of the United States for
an amount not exceeding the said tax or
lniy.wilh the costs aud charges thereon
And all property SO purchased may be sold
by said Collector under such regulations as
may be prescribed 10y the Commissioner Of
Internal Revenue. And the Collector shall
render Il distinct account Of all cnarge, ia
CURED Ia the sale Of such properly, aud
shall pay into the Treasury the surplus, il
any there be, after detrayiag the charges.
81 And be it further enacted, That in
any case where goods, cbaltclS, or effects
Sufficient to satisfy the duties imposed BIS
this act upon any person liable TO pay The
same, shall not be found by the Collector
or Deputy Collector whose duty it may be
to cOlIectt the same, he is hereby authorized
to collect the same by seizure and sale
Of real estate; and the officer making
such seizure and sale shall give notice to
the person whose estate is proposed to be
sold, by giving him in hand, or leaving nt
his last aud usual place OF abode. II he
has any such within the collection district
where said estate is situated, notice in
writing, stating what particular estate is
proposed TO be sold. describing the same
with reasonable certainly, and the time
when aud place where said officer prOpo.
ses to sell the same, which lime shall no,
be less than ten nor more than twenty
days from the time OF giving said notice;
and the said officer shall also cause noii
iicAtion TO the same effect to be published
n some newspaper within the county
where such seizure is made, it any such
there be, aud shall also cause a notice to
De posted up a, the post Office nearesl TO
the place OF residence Of the person whose
estate shall be 50 seized, and ia two other
public places within the county; and the
place Of sale shall not bemore than five miles
distant from the estate seized AT the
time and place appointed, the officer ms.
king such seizure shall proceed to sell the
said estate At public auction, offering the
same at minimum price, including the
amount Of duties with the ten per cealum
additional thereon, and all charges for ad
verising, and an officers fee Of ten dollars.
And ifno 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 deposit
With the District Attorney of the United
States a deed thereof as hereinafter speci
fed and provided; otherwise the same
shall be declared 10 be sold TO
the highest bidder. And said sale
may be adjourned by said officer
for period not exceeding FIVE days, If he
stall think it advisable 50 10 do. II the