Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-08-20
OFFICIAL.
LAWS OF THE UNITED STATES.
Passed at the First Session of the Thirty
-. eighth ConSTeSs.

TPUBuC-No. 1As.l
AN ACT to provide internal revenues to support the
government, to pay interest on the public debt,
and for other purposes
GENERAL PROVISIONS.
Sec 49, And be it further enacted Thattn all cases
IrbeIe the property liable to distrant Of duties
taxes under this act may not be deYisible, to
SbIe the collector by sale of part thereof to raise
the whole amount of the tax with all costs, charges
and commissions, the whole OF such property shall
he oId and the surplus of the proceeds of the SALE
amer satsfying the duty tax, costs and charges
shall be paid to the owner of the property, or his,
her or their legal representatives; If he she or
tbey cannot be found refuse to receive the same
then such surplus be deposited in the treasury of
the United States to be there held for the of the
owner or his her their legal representatives
til he she they shall make application therefor to
the Secretary of the Treasury, who, upon such ap-
plcation, shall by warrant on the treasury, cause
the same to be paid to the applicant. And if the
property advertised for sale aforesaid be
sold for the amount of the duty or tax due thereon,
with the costs and charges, the collector shall pur
chase the in behalf of the United States for
amount not exceeding the said tax duty, with the
costs and charges thereon. And all property SC
purchased may be sold by said collector under such
regulations as may be prescribed by the Commits
soner of Internal Revenue. And the collector shall
renderA dist net account OF all charges incurred in
the sale of such property to the Commissioner of
teruaI Revenue, who shall, by regulation determine
the fees and costs to be allowed in of distraLt
and other seizures and the said collector shall pay
into the treasury the surplus, II any there be, after
defraying the charges.
Sec 90 And be it further enacted That in any case
where goods chattels effects sufficient satisfy
the duties imposed by his act upon any person liza
able to pay the shall not be found by the col
Iector or deputy collector whose duty it may to
collect the same he is hereby authorized to collect
the same by seizure and sale of real estate;
oficer making such seizure and sale shall give notice
to the person whose estate is proposed to be sold
by giving him in hand leaving at his last place of
abode if he has any such within the collection dis
trct where said estate Is situated notice, in
Ing stating what particular estate proposed to be
sold describing the with reasonable certainty,
he time when and the place where said officer
PROPOSES to sell the same; which time shall be
less than twenty or more than forty DAYS from the
time of giving said notice. And the said officer shall
also cause notification to the same eject TO be pub
lished in some newspaper within the county where
such seizure is made any such there be, and shall
also alike notice to be posted up at the post
office nearest the estate seized, and in two 9TH
er public places within the county. And the place
of said sale shall not be more than five miles distant
from the estate seZed except by special order of the
Commissioner of Internal Revenue. At the time and
place appointed, the officer making such seizure
shall proceed sell the said estate public auction
Offering the same minimum price, including the
amount of duties with the ten per conum addition.
al thereon, the expense of making such levy and all
charges for advertising and an officers fee of
dollars And if person offers for said estate the
amount of said minimum, the officer shall declare
the same to he purchased by him for the United
States and shall spost with the district attorney
of the United states deed thereof, hereinafter
specified and provided; otherwise, the same shall be
declared to be sold to the highest bidder And said
sale may be adjourned by said officer for a period
not exceeding five days. If he shall think II adyisa-
BILE 80 to do. II the amount bid shall not be then
and there paid the officer shall shall forthwith pro.
coed to again sell said estate in the came manner
If the amount bid shall be then and there paid, the
officer shall give hts receipt therefor, if requested
and within Eve days thereafter he shall make out
deed OF the estate sold to the purchaser thereof
and execute the in his official capacity, in the
manner prescribed by the laws of the State in which
said estate may be situated in which said deed shall
be rscited the of said seizure and SALE with the
cause thereof, the amount OF duty for which SAID
sale was made, and of all charges and feea and the
amount paid by the purchaser, and all his and
doings in relation to said seizure and SALE and shall
have the ready for delivery to sad purchaser
and shall deliver the accordic gy upon request
therefor. And said deed shall be prima facie evil
dence of the truth OF the facts stated therein and
ifthe proceedings Of the officer set forth hav been
substantially in pursuance of the provisions IF this
act, shall be considered and operate conveyance
to the purchaser OF the title to said estat shall
not effect the rights Of innocent parties acquired
previously to the claim Of the United States under
this The SURPLUS if any, arising from such sale
Rha be disposed OF provided in this act for like
cases arising upon sales of personal property. And
any person whose estate may be seized for duties
aforesaid, shall have the right to pay or tender
the amount due, with all proper charges thereon
prior to the sale thereof and thereupon to relieve
his said estate from sale aforesaid is provided
in this for personal property similarly Situated
And any COLT ctor, deputy collector may, for the
collection of duties imposed upon any person or for
which any person may be liable by this act. and
committed to him for collection, seize and sell the
lands of such person situated in any other collection
district within the State in which said officer resides
and his proceedings in relation thereto shall have
the Same effect as if the same had in his pro-
per collection district. And the owners their heirs
executors or administrators or person having
interest therein a lein thereon any person on
their behalf shall have liberty to redeem the land
sold aforesaid, within year from and after re-
cOrding the said deed upon payment to the purchas-
en- In hecannot be found in the county where
the lands situate to the collector for the of
the purchaser, his heirs or assigns of the amount
paid by the purchaser, with interest the same at
the rate of twenty per centnm per annum. AND it
shall be the duty of every collector to ep record
Of all sales of land made in his collection district
whether by himself his deputies in which shall
be set forth the tax for which any such sale was
made the dates of seizure and SALE the name of the
party assessed and all proceedings in making said
SALE the amount of fees and expenses the name OF
the purchaser and the date of the Decd which record
shall be certified by the Officer making the SALE
And it shall be the duty of any deputy making sale
as aforesaid, to return statement of all his pro
Ceedings to the collector, and to certify the record
thereof And in case of the death removal Of the
collector or the expiration of his ofc from
an other cause said record shall be deposited In
ONCE OF the clerk of the district of the United
States for the district within which the said colec
tor resided; and copy of every such record certi-
60 by the collector or by the clerk, the may
require, snA De evidence in any court of the truth
OF the facts therein stated. And when apy lands
Sold as aforesaid, shall be redeemed as herenbefore
provided, the collector or clerk, the case NAV be
shall make entry Of thu upon the record f,r
said and the said ebtry shall be evidence Of such re
demption. And the claim of the government to lands
sold under and by virtue of the foregoing proyisionS
shall be held to have accrued at the time seizure
thereof
Sec. 81. And be it further enacted, That If any
collector shall fnd upon any list of taxes returned
70 him Tor collection, property lying within his dis
80 'e. 10 chat geo with any Speclnc or al Valorem
tax or duty but which is not owned, occupied
perntended by some person known to such collector
70 reside or to have some place OF business within
the OniSeo States and upon which the duty tax
has not been paid within the time required by law
suGh coector shall forthwith take such property in
70 ms CUSTODY and shall advertise the same and the
tax charged upon the same, In some naU-ananer In
MS district any shall be published therein other
A ~ some Newspaper in an adjoining district for
ne, sPTs Oh ant'y days. and If the taxes thereon
WITHIN said thirty days. such collector shall proceed
70 sen the same or 30 much is necessary in the
for the non payment Of taxes and out OF the nro-
ceeds shall satisfy all taxes charged upon sueb mo-
pertyI with the costs Of advertising and SELLING ,I
same. And like proceedings TO those provided IN |
the preceding section for the purchase and resale
property which canuIt be sold for the amount Of |