, 1864-10-17

thereto, as aforesaid, by distraint and sale
Of the goods, chattcls, or effects of the per-
sons delinquent as aforesaid. And in case
Of distrLint, it shall be the duty of the Off
Ger charged with the collection to make, or
cause to be made, an account of the goods
Or chattcls distraincd, a copy Of which,
signed by the officer making such distraint,
shall be left-with the owncr or possessor OF
such goods, chattels, or effects, "r at his or
her dwelling, or usual place Of business,
with some person of suitable age and dis.
cretion, with note of the sum demanded,
and the time and place Of sale; and the
said officer shall forthwith cause notifca-
ton to he published in some newspaper
within the county wherein said distraint is
made, if there is a newspaper published in
said county, or to be publicly posted up at
the post office, if there be one within FIVE
miles, nearest 10 the residence of the per-
son whose property shall be distnined, and
in not less than two other public places
which notice shall specify the articles dis
trained, and the time and place for the sale
thereof, which time shall not be less than
ten nor more than twenty days from the
date of such notification, aud the place
proposed for sale not more than FIVE miles
distant from the place of making such dis,
traint: Provided, That in any case Of dis
trdint for the payment of the duties or taxes
aforesaid the goods, chattels, or effects so
distrained shall and may be.restorcd to the
owner or possessor, if prior to the sale pay
ment Of the amount due or tender thereof
shall be made to the proper officer charged
with tho collection Of the full amount de-
manded, together with such fee for lcvying,
and such sum for the necessary and reason
able expenses Of removing, advertising, and
keeping the goods, chattcls, or effects SO
distrained, as may be prescribed by the
Commissioner of Internal Revenue; but in
case Of non-paymcnt or tender, as aforesaid,
the said officers shall proceed to sell the
said goods, chattels, or effects at public auc-
tion, and shall and may retain from the
proceeds Of such sale the amount demanda-
bic for the use of the United States, with
the necessary and reasonable expenses of
distraint and sale, and commission Of five
per centum thereon for his own use, render
ing the overplus, if any there be, to the
person whose goods, chattels, or effects shall
have been distraincd: Provided, further,
That there shall be exempt from distraint
the tools or implements Of trade or pro.
fession, one COW. arms. and provisions, and
household furniture kent for use. and ap-
parel necessary for family.
Sec. %. And be IL further enacted, That
In all cases where the property liable to
NAV MI he d;v;s;hlc 60 No N enable the
colIector bv 4 s,le of mart thereof 10 raise
tbs whols .n,onn, of thetsx w;,h ali costs
ch.,o,as and oo,,,,,,;s,;ors ~ ,Ja r,hoIo of srcI
fnronertv shall be solJ and ,he snrnlrs Of
thc nrocceJs of ,be s,,o .ftcr sat;sfr;ng
the dutv or tax costs and charges shall he
na;d 10 ,ho ou,nar of ,hn nronerty or b;s
H. ~ ,ho;. hi laaaI ronr"sontta,;vos. - 49, ~ 10 ho
sbe or tbsv caSnot bc found or rcfnso n
rccoiye ths same then sneb surnln. shall
be deposited in the Treasury of the United
States. 70 be there held for the use Of the
owner, or his, her, or their legal represen.
tatiyes. until he. she. or thew shall make
application therefor to the Secretary Of the
Treasury. who. unon such applicaticn. shall,
BY warrant on the Treasury, cause the same
to be paid to the applicant. And if the
property advertised for sale as aforesaid
cannot be sold for the amount Of the duty
or tax due thereon, with the costs and
charges, the collector shall purchase tho
same in behalf Of the United States for an
amount not exceeding the said tax or duty,
with the costs and charges thereon. And
all property 50 purchased NAV be sold By
said collector under such regulations as may
bc prescribed BY the Commissioner Of In.
ternal Revenue. Aud tho collector shall
render distinct account of all charges in.
CURED in the sale of such property to the
Commissioner Of Internal Revenue, who
shall, BY regulation, determine the fees and
costs to be allowed in cases Of distraint and
other seizures; and the said collector shal
pay into the Treasury the surplus, If an,
there be, after defraying the charges.
SD ar A.Jb. I, f,,,I.r .,ne5.d Tba,
n anv cass where ooo,ls chatteIs or effect, S
snis;c;snt u sat;sfv fhe dnt;es ;mnosed K,
ana ~ unon any ,erson I;ahle 10 nav M
same shsli not 5s EnnJ Nv tho colIector !,
denn.v collector whose dntv /. nav ii !,
colIect the same he 4 hereby authorized !,
colleet the same Nv se;znre and sale of rea
y y -1-." 49, - - --'7- -