Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1863-07-10
recovered fsr u. r,s he csaisaass sse,, sIs oess o

aud taken thin said district may examined and IAl ISIS
shall remain open for the space OF fifteen days after notice shall
have been given aforesaid said notifications Gha also
state when and where within said district after the expiration OF
fifteen days. appeals viii perceived and de mined re awe
10 any erroneous excessive valuation euunera os by t
And shall be the duty Of each collector Tor eac
collection district At the time Nei for hearing such appeal rs
Aforesaid submit the Hts taken and returned as aforesaid to
thenspeeton Of and apeons who may aTy Tor hs' u
pose AJd the said collector os each collect on district nerey
d, sEy time within fifteen days from and after The
time allowed Tor noun a'loh as ~ % III III
appeals which may exhibited: Pr0r3i That the question 70
oD or Of property OF Objects liable 70 taxation
be- whether the valuation conpa ND OF be or be not IN
useation or propO other Valuations In the DIS
ec aud whether tue enumeration be OF not correct And al
appeals the district collie tor as aoesa sha be made
writing and shall specify the particular cause, matter or thing
respecting which a decision Is request aud shall, moreover
stale the ground or principle Of requay complained Of
And the Collector shall have power equazs the
shall vPPear just and equ'6e but no valuation
least i've days the parry ntsssied TO appear and 0
writing, TO be personally served,o len al the dweug
house office place business OF the party by such collector
come and profit or OF taxes in kind made by appraisers
rees the act passed In A. r IN the year eighteen
defence and on the Government 1.-The Confederate
States"
paon Of the time for hearing and deciding apPess, make out
correct lists Of The yAnsaSa and enS@IaoH ~ eaen 81 @
shall cae the in proper FORM and forward the same
sg 6 As soon as the said district collectors dve. their
lists OF the State collector, they shall respectively
give notice. By advertiser nj published IN each collection strict
IL one newspaper printed in said district II such there be-
by notifications be poste up in at least four public Places
In each strict become due and
be and time ard place within said district at which Ia
will attend receive the same which time shan mol be less man
rty days after such nouheaon ana an persons Mho sha
neglect the aoread upon them TO the coec
um additional upon thereof the fact Of which abl
lily stated in the advertisement and notification aiofe
pas as aorerad duty Of the coll c.Or person.
by deputy within twenty days after such neglect 70 make
demand personally the dwellings usual places OF business
W The len Der ceptu2 additional aforesaid And with respect
L alg
taxes wchis not otherwise provided for In this
act shall be the duty collector By deputy,
to deman! thereof aforesaid, within days
Ser the becomes due BY law ard the annual
such therefor shall Le sSul tor suc collector or his
nt and tae Of The goods chattes Of the persons de-
nquent And in II strant tha be the
duty officer charged With the collection t. make or cause
10 be made An account the goods ehaes which may be
copy which, sgeI by the officer making such cs
chaes OF Effects or her dwelling with Of
age and discretion wa note oite sum demanded and
the tune aud place sale aud the said ohcor shall forthwith
cause n0thsaI8a abeyeo he draint Is made If taere
| is Newspaper published in said district, or to be
publicly posted up at the postotce II there be one with
y shall be draned andn not than two other lie places
which notice shall specify the teles dsraned and The tine ana
place for sale thereof VIII eh time shall not less than
ten than twenty days nom The date Of such notha-
on and the place proposed Tor sale not more uan ye miles
an nom the place OF making sucA dsaht 1'Ot'H th@'in
Of dsraint for the payment OF the taxes aorat 'e
ehae or effects 50 draled sa aoa may be restored
70 the owner OF possessor, IL lor 20 ue SAFE pay el OF euue
he made the proper officer charge vi the col ec OF
|
uch sum for necessary ana reasohSo expense Ie'lu
advertising and keeping the goods chates or elects so Us
n case Of tender aforead, he said officer
shall proceed sell the said goods, cha tbs ELECTS at public
auction and shall reau from proceeds such sale,
densndSbe for the use Of the Confederate States
with the and reasonable expenses OF trant and SALE
Of five centun thereon Tor his
deng the o'ePus Any there be- to The person whose goods
SAG L. That In all where the property liable - drsnt
for any Of Congress- not be de to
the collector BY sale Of part thereof 70 raise the whole
amount the with all SIS, charges and commissions, the
whole property shall be sod and the surplus OF the PRO-
cesd Of the sale after satisfying the tax cost and charges shall
paid the Of the properly his or their legal repre-
ssntsv he she or they cannot be urd or refuse to re-
ceye the same then such surplus shs be dpod IN he rea
ury the Confederate ates In such manner as may be pre-
soed by the Secretary OF the Treasury be there set and
the the his her tn ir legal repre-
Sc tsves unhe they shall make application therefor
S ON the TreSuey cause he same e be paid TO The sp
csn And the property advertised Tor sale as aforesaid can
ehag the collector shall purchase the same 10 behalf Of the
Confederate States for an amount not exceeding the tax with the
81 he H. ccnoneT Of taxe And The collector sha rtncer
distinct all charges incurred In the sale Of such pro
petty and shall pay into tne Treasury tbs surplus any there
| be, sner deraytrg the charges.
EC The ed upon each person shall be saiu
all pro2e " o. such pc son for snd uug the term
Two from the date Of listing such person. In preference to
bound by statutory lien for i've years for S moneys
&c we'd him taxes the date OF such lien to
the time OF receiving the money. And the said lea shall
crl to each Srd every part OF all tracts or o OF ana or dwell
Neg houses, oWtandng the may have been devised
| sners,ed In part.
SIC 30 That in any case where goods, chae ,-cts suf
Gceu satisfy the imposed 6y Law person liable
coecor duty be to collect TIE sHme he hereby
authorized ect the same, by seizure and sale Of real estate
OF such person. tie officer making such seizure and sale shall
give notice person whose estate proposed to be sold by
giving him Ia hand or leaving at ms usual place Of aoede no
ce IN writing stating What particular estate proposed 10 be
so describing the IAa th reasonable eesnly nd The time
wie1 andpace where said oher proposes TO sell the same
Ard said collector shall FIST advertise the for thirty days
in newspaper printed within The collection strict II such there
shall post up In at least four pablo places within the dis
notification Of tie intended sale thirty days previous
said property may be necessary to satisfy the taxes due to-
Their with addition Of twery per centum. But in all
enable the collector by sale OF part thereof TO raise
the whole tmount Of the tax with all costs ehsgss and
surplus Of the proceeds Of the sale aier satisfying the
owner 81 the properly or to his legal representatives. or II
he or thy cannot be found, refuse 10 receive the
same surplus shall be deposited in the Treasury there
TO be drawn out Ike provided in this act In
the surplus arising from the sale Of goods chates
canaot be OF due thereon with the said
additional twenty per cenum thereto the collector shall pur
chase the behalf OF the Coneie ATE States for he amount
aforesaid Provided That the superintendent OF the
sh be allowed TO pay the amount OF the tax thereon with s
add Of ten per cenum the game on the payment Of which
sale Of property shall not take place Provided, also
That the owners th hsr executors or sunh sa'o OF any
person their behalf shall have ry TO redeen the lands and
other property sold Aforesaid within two years from the time
Of sale upon payment the collector for tbs Of the purchs
SER heirs assigns Of the amount paid by such purchaser
with interest fer the at the rate Of twenty per ceaum per
annum and deed shall be until the ne Of redemption
shall have expired Provided further Thst when the Of
land OF Oher properly SOU
ions Of this shall be In the military service Of the Confederate
before and at the time said sale shall have been made
infant pnder twenYone OF ed
man person unsound mind the said shall have the
yege Iing the said property at time within two
close lis term Of service, att the disability
OF such infant married person Of unou3d mind
removed And the collector shall render dnct account OF the
charges Incurred offering and advertising for such
property shall pay into the Treasury the surplus any
there be- aforesaid addition TO twenty ceutu oren
per centum be- after defrayng the charges
And Ia the sale Of real estate, which shall be made
under the authority this by the coec respectively
their deputies respectively the deeds for the estate so SOLD
shall be prepared made aud executed and proved or aeknoW
lodged at the time meI prescribed in this act by she coec
repec lively, within whose collection district such real estate
situated such form OF Law shall be auhorzei ana
REQUIRED by the which such real estate s
making executing proving aad acknowledging deeds oil par
other for the transfer and convey
OF real estate and for deed prepared made
cue proved acknowledged the purchaser grantee shall
pay 10 dollars for the use OF coec
or other person ecng the sale OF the real estate thereby
conveyed Provided That all lands sold TO one peron AZ the
IL 4 In