Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1863-03-31

uersous for and during the term OF two years from the
date o. listing such persons in preference to any other
hen and tho Lands and other property Of any collector
fhall be bound by statutory lieu for FIVE yearS%or all
moneys received by him for taxes the date OF such
lien to commence from the time of his receiving the
money Aud the said liens shall extend to each and
every part of all tracts lots Of land or dwelling
houses notwithstanding the same may have been divided
OF allenated in part. r-...-' -..,....
Section lsth authorizes the collector; In any case
where goods chatels effects sufficient to satisfy the
tax imposed by law upon any person liable to pay The
same shall no. be found to collect the by seizure
and sale of real estate Of such person. requires suitable
notice TO be given of such seizure Gns le and where
property may not be divsbIe the COLLECTOR to pro-
coed 10 the nsnper provided in section II. Au-owner
superintendent Of property may prevent the sale by
paying the with an addition Of temper centum OIL
the same Owners, heirs, executors, &C., may redeem
property sold within two yearsfrom the time of SALE
upon payment to the collector for the use OF the pur
chaser Ls heirs assigns of the amount paid by said
purchaser with interest for the same at the rate OF
twenty per ceutum per annum aud no deed shall be
gwen until the time OF redemption shall have expired
When the owner Of any land or other real property
sold for taxes shall be in the military service Of the
Confederate States before aud the time said sale shall
have been made, q shall infant under twsntyono
years of age, amaEried woman person of unsound
mind, the said owner shall have the privilege of re-
defining such property at any time within two years at
ter the close Of his term Of service, on after the disa
Bits of sucn infant married woman or person of I'M
sound mind is removed The remainder of the section
relates to making executing and acknowledging deeds
obarg4u aud sale the keeping of records, return of
statements, &c.
Section Goth provides Tor the signing Of receipts
the transmission of moneys collected the rendering Of
accounts, places of deposit, &c.
Section 2lsi relates to charging the sGoe ctors with
tie amount Of taxes, and crediting them with the
amount of taxes contained the lists transmitted, &c
Section 2end If any COLLECTOR fails to collect Or pay
to the chief collector the amounts collected as pro.
aded the State collectors required the same
10 the Commissioner of Taxes, who shall issue war.
of distress against the delinquent collector and his
,Eeties, whose goods, chatles personal effects are
to be levied upon Nr the amount; il there are no
goods chst,e personal effects lands and real estates
shall be sold for the purE ose.- 49,. .. 49,.
Section 2Sd imposes s.penaty upo8iany collector or
deputy who shall exercise be guilty any extortion
wilful oppression under color OF the act or shall
knowingly demand other greater sums than shall he
authorized 10y the act.
Section oath. When the holder of any credits,
whose duty shall be to give in the same for valuation,
snail have refused to accept Confederate Treasury notes
in discharge thereof then all such credits shall be
valued as payable in gUd aud assessed at the market
value OF gold in Confederate notes. at the time Of the
assessment. Assessments of property and money
required be made according their value in Treasury
notes of the Confederate States.
Section 25th authorizes the deputy collector or asses
or to enter in the daytime any brewery, dstillery,
mandatory, building place, other than dsellng
house where any Article subject to taxation is made,
produced kept 80 far as IL may be necessary TO as
certain the value and amount thereof may inspect
books &c. aad any owner agent or superintendent re-
uspg TO admit such officer, to allow him to inspect
said accounts SHALL every such refl SAL forfeit and
nav the sum Of five hundred dollars.
Section 26th The duties Of collector, in case Of
sickness or temporary disability, may be devolved on
his deputy information thereof to he imme datey CON-
mlna ,ted to the Secretary Of the Treasury the
sponsibty Of the collector OF his Suretes the Con.
tolerate States not be affected impaired thereby.
Section 9Th provides tLat, in case of the death Of
collector his deputy shall continue to act until
sor be appointed for period not exceeding sixty days.
any bond or secutty taken OF such deputy by such
collector to be made available To his heirs or represen
talives to indemnify them for loss damage accruing
from any of the proper deputy continuing or sue
,eediug to tLe duties OF such collector.
Section ssth makes it the dn'y of lhe collectors CT
tLer deputies in their respective districts to collect all
the taxes Imposed by law aud prosecute fer the
covery OF the same and Of any forfeited
by virtue Of this act and all nes penalties and forfeit
lures shall b. sued for and recovered in the and
for the use Of the Confederate States any proper
form oil action proceeding before any court of
petent jurisdiction. Any person having to pay taxes
in two or more collection districts Of the State
nLo is nonresident of the State in which be may have
taxes 10 pay may paE the whole amount direct to the
state Collector Of the STATE 10 which such taxes are
Cue or the District Collector Of the district wheret
tie tax payer resides, if il the same State.
Section 29th authorizes any collector assessor 10
administer oalhs OIrmatons: and any person swear
ing or affirming Ialsey, shall be deemed guilty of per-
jury aud punishable by th9 penalties provided by law
Section 31ih requires separate account to be KEPT
&C ,he Treasury Of all moneys received from eaeh of
the respective States and progides for the classification
OF details
fcted BIZ levy or dsrant upon sufficient evidence that
it was wrougiuly or unjustly done.
Section SD In Ill Of dstrant and sale OF goods
or chatte for nonpaymen OF taxes, the bill OF sale
gwen by the officer making it to the purchaser, shate
riqa tas evidence of the right Of the officer TO make
the sale and OF the OF his proceedings
Section 88d When land or other real property has
been redeemed the collectors SHALL On application, pay
10 the purchasers the money paid for their use.
Section 3ith provides that each collector shall lie
charged with interest OF live per cent per month for
all moneys retained by im beyond the time at which
| he il required to pay the same.
Section S5h authorizes Tie Secretary o! the Treasury
~ a,hli.h sll rules and regulations suitable and pro-