The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1864-10-05

Oall or Affirmation Q. the collector. Provided -
the salary and commissions OF no collector. exciusil
of stationery, blank books and postage shall exec.
ten thousand dollars IL the aggregate nor mere III
i've thousand dollars exclusive u tae expsrses 4
rent. stationery, blank books, 2ut postage ard p
o. deputies ana clerks which such collector a
tualy and necessarily subjected ia The tratic
ot hls oc1ce. PTorideG, fgTther That the Secretar
of the Treasury be authorized O. make such furfhs
AiioNanc from time 70 time As may be re1sonab
10 casf. ID which irCn tie territorial extent ef n
district. or from the amo-nt Of internal duties co
eeiel Or from other circ instances may seem ~.
10 make such allowances
Sec. 20 Ari b Il furtAer enactsd. Iaat IL lie ac
Jusment OF the accounts Of assessors and collector
u internal revenue which shall accrue Atar the thi,
tlet1 OF June, eighteen hundred snd sixty four al
10 the pay meut u their cempen- ton for service
after thai date tie rsca year Of the Treasury sha
De observed and where such comp~nsstion. OF az
part u il. shall be uy commiss upon assessment
OF co-4ections, aud shall ogrr any year in conEs
! qleres q lev GPpsrfioHpsn!, lspPoinIment.l l.
due q more than one or collector in The san
district, such commissions shall be aDportionet he
tween such assessors OF collectors according 10 III
amounts collected BY them respectively. but IN n,
case shall greater amount OF The Commissions \,
allowed 90 two or more assessors or collectors Ia M
same district than e may be authorized hv law 1,
be allowed TO one Assessor collector And The sal
aTy and commissions o. ASSESSORS and collectors here
tofore earned and accrued shall De adjusted sllow-s
and paid in conformity T. the provisions O. thls see
lion, and rot otherwise
Sec q And te Il further enacted Thai esch colee
tor, on receiving from time 10 time lists and return,
from he sad assessors, shall subscribe three 20
cslpts one Il which shall be made uuon a fpli an
correct copy ol each List return and be delivered
oy him TO- aud sAA remain with tie assessor of hi,
collection district and shall be open % the inspection
OI any person who may apply T. Inspect the sans
and The other two shall Do made upon agereg.t.
statements cf the lists returns aforesaid exhIbit
ing the gross amount of taxes 70 De collected IN b 8
e"Aection dstrct one Of which aggregate statemsnts
sno receipts shall be Transmitted 10 the Commissioner
VI Internal Revenue AID the other to lhe lrst
trolieT uf the Treasury
Sec p. And beu further enacted That each OF SAD
collectors shall within twenty DAYS after receiving his
annual collection list from Tie assessors Evs nstier
by advertiscmeEt published IL each county In his
collection district IA one newspaper printed in such
county any such there be, and 10y notifications 10
be posted up m al least four pubic places IN each
county IA his col ecIiOn district that the said dutles
have become de AID pay able ana state the time and
place within said county al which he or his deputy
will attend 70 receive the same which time shall ROT
be less than than days after such ard
al persons who shall neglect pay the duties and
taxes 50 IS Aforesaid assessed thin the time necf
ed shall be liable 10 pay ten per centam additional
upon the amount thereof the fact Of which lahiitv
shall DO stated ~ tue advertisement and otdcatops
aforesaid And # any person shall neglect 10 nav -
Aforesaid for more thIn ten DAYS Il shall De the duty
of the collector or s deputy 10 issue 10 such person
notice 10 De ltft al hs dwelling or usla place of
business or be sent by mail, demand ng the avent
OF said duties or taxes, stating tie amount thereof
Wa Zee Of twenty cents Tor the issuirgand service
~ M final
ly aud necessarily travelled III serving the same And
such persons sal. mol pay the duties or taxe. with
the penalty aforesaid, ana the Zee Of twenty cents
and mileage as Aforesaid within ten days after the
service or The sending by mail of such notice Il shan
BE- the duty Of the collector LIS deputy to coect he
said duties or taxes, and zee Of twenty cents and
mileage, with ten per CcutLm penalty as afore.ais
And Win respect 10 ali sGcn duties taxes a. are
not included IL The annual lists aforesaid and all
t1Nes and duties the collection Of which is not Other
wise provided for II this act shall be the duty Of
the collector II person or by deputy to demand nav
ment thereof, IN the manner last mentioned within
ten days from and after receiving the list thereof
from the assessor, within twenty DAYS from and
after tie expiration Of the time within which sncb
duty or tax should have been paid and II the annual
OF other duties shall not be paid Wthu ten davaffron
and after such demand therefor il shall be laIsfI fT
such collector, OF his deputies TO proceed TO collect
ths SAID duties or taxes, with ten per contum adj
sionsl thereto, as Aforesaid by ostrsnt and sale Of
the gOols chatts OF ELECTS VI the persons deuouen
Aforesaid. Anc in Of distrant il shall be tbs
duty Of The Olhcor charged with The collection 10
make, or cause u be made, account OF the goods
chzttes distrained copy Of which signed by n
onicer making sucn dstrant, shall be lefI with The
owner or posSessOr OF such goods CLattes or effects
or at bis or her dwelling, usual place Of business
with some person OF suitable age and discretion with
note OF the sum demanded, and the time and place
Of sale and the said officer shall forthwith cause
notification 10 Dc publislel Il some newsuaDer xitb
ID the county wherein said dlstraut Is made n tber
IS newspaper published in said county or 10 he
puolcIy posted up al the post Office Il tlere he on
within i've miles nearest 10 the residence of H. ,er
son whose property shall be distraiued and in no;
less than two other pubic places, which notice shal
specify the articles ClstraDeu ana the time and naca
tor the sale thereof which time shall Ut be le.s thar
ten nor more than twenty Gays from The date f sucb
notification and the place proposed for sale NOT ore
than I've mics distant from the place OF making such
distrsint PTOcded, That, iu any case Of listr.itt
Tor the payment Of the duties or taxes Aforesaid th
goods, chatties or effects dstrailcd sha aud rav
be restored 10 The owner Or Possessor II prior 10 n,
sale payment CT the amount due or tender Thereof
shall be made 10 the proper officer charged with The
collection Of tie full amount demanded together
With such fee for levylng and such sum for the ne
cessary and reasonable expenses Of removing A.
vertising and keeping the goods chattes or ects a.
distrained, as may be prescribed by tie commission
er Of Internal revenue, but ia case Of nou- -uqyuent
OF tender, as Aforesaid the said officers shall proceso
TO sell the said goods, chaties, effects at public
auction, and shall and may retain from he proceeds
OF such sale the amount demandable for the uss Of
the United States, with the necessary and reasoual
expenses OF Cstrant anG sale and corurni=gic,, ~
I'VE per centum thereon for his own use rendering
the overp!us, # any there be- To the . rson who's
goods chattes effects shall have been cis,raires
PROVIDED rtheT That there sLA be exempt from ds
trsiLt the tools OF implements Of trade or profes
sion one COW arms, and provisions Gnd household
furniture kept Tor use, and appaTe. necessary for
family.
See ~. AHd De further enGcted, That IN all cases
where the property liable to dIsIai,t for duties OF
taxes under this act may not be divisible 80 a. 10
enable the collector by sale OF part thereof 10 raise
the whole amount of the tax tn all costs charges
and ADMISSIONS. the whole OF such property shall b.
Sold and the surplus ol The proceeds Of the sale az
ter satisfying tbe duty or tax, costs and charges
shall be paid 10 the owner Of tho property or his
her, or their legal representatives or II he she or
they cannot be found OF refuse T. receive tie same
Ihen such surplus shall be deposited In the treasury
Of the United StAtes 10 be there held for the use o
the owner, or his her or their gal representatives
until ne She they shall make application therefor
TO the secretary Of the Treasury who upon such sp
pheaton shall, by warrant Oh the treasury cause the
same 10 be paid % the applicant And II ths proper
" advertised for sale aforesaid cannot be sold FOR
the amount Of the cuty tax due 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 tx or duty, with the costs
and charges thereon. And al property 60 purchased
may be sold by said collector under such regulations
as may be prescribed by the commissioner Of inter
nal revenue And the collector shall reL1sr Distinct
account Of AL charges incurred in the sale Of such
property 10 the commissioner o. internal revenue
who shall by regulation determine the fees and costs
70 be allowed II cases Of cstTsnt and other seizures
and the said collector shall pay into the treasury the
surplus any there be, after defrsying the CHARGES
Sec. 20. And te u further mated That 10 any case
where goods, chaites effects sufficient 70 sstisfs
the duties imposed by tAs upon any person liable
pay the shall Lot be found By The collector or
deputy collector whose duty i may be 70 collect the
same be Is hereby authorized 20 collect the same by
seizure an sale o. real estate and the ocer max
Ing such seizure and sale shall give notice The per
him In hand leaving at his last and usual place O.
abode, II he has any such within the collection dis
trict where said estate Is situated notice II wit
ing stating what particular estate s proposed TO Be
sold. describing the same with reasonable Certainty
and the time when and place where said ofscer pro
posses 10 sell the same which tine shall not be less
than twenty nor more than forty dsys from the tine
o. giving said notice AID the said Cfcsr sha also
cause q roti1czton 70 the same eject to be published
in sorns pewspspsr within the county where sueh
seizure Is nace Il any such there be AID shall slsc
cause Ike notice 70 be posted sp a. the p0s-of1es
nearest q the estate seized Anc two other pubic
places within Tie county. And the place Of said sale
shall rot be more than Eve miles distant fron the
estate seized except By sPeelai order OF the corms
sIoner Of internal revenue. Al the time and plase
appointed. the o11cer making such seizure shall pro
ceed 10 SCI tie sad estate a. public auction Orernf
the Garne a. minimum yr.ce i1cludiug the amount
" duties with TIE ten per ce1tum additional thereon
.he expense OF making such eVey and a. charges .or
advertisinF and cescer's Zee Of ten dollars And
20 person offers for SAID eslzts tie amount of sac
the cfcer shAl declare he same u BE Dur
,hased By him fer the U1ited states and sh. depos
Z with the district attorney Of the United States
.eed thereof. az hereinafter specified and provided
otherwise the shall be declared 70 be sod 70 the
highest bidder. And Ess- sale may be adjourned by
laid ofcsr FOR period rot exceeding I've days be
ihzl thrk il advisable &C 20 DO. II the amount bld
hA not be then Anc there paid the ocer shall forth
Eith proceed 70 again eel sad estate IL the eans
manner Il tie amount bi- shAll be then ard there
laid tie sfcsr stz give - rece p therefor, Z re-