Delaware State journal and statesman., 1864-09-20
UmoIaI.
LAWS OF THE UNITED STATES.
Fassed al the First Session Of Tie Thirty Eighth
Congress-

LAWS OF THE UNITED STATES.
"assea az the First Session Of tie Thirty Flight
Congress.
tPuuuc-No 1ls1
AN ACT 10 provide Internal revenue to support the Do,
trnment 10 pay Interest on ths public debt, and td
Other rurfosdA,
Continued
sec 2s. AAd be il furtier tnddici That each of sal
eollrrors shall within twenty days after receiving hi
annual collection list from the assessors give notice.
advertisement published In each county In his col eeiin
ulslei in one newspaper printed in such county
sw there te aud by notification to be posted up In
lrasl iur public places lu each c0unty IN MS collection
dArci that the said duties have become and ayal0
aud State tho time and place within said county at whcf
ne nr his deputy will attend to receive tlit whirl
'iino shall not u less than aR tea days after such noti
"oh nhd parsons who shall neglect to pay h4 dutie
an iNs ~ Hllcsti1 assessed within the time spec
us sHl be liable Is pay tan per cenlum additional upon
he amount tharpn the fact ar which liability shall Le
tlAed in the advertisement and notifications aforesAi
Aud IL any person shall neglect to pay Aforead or
more than ten datR 1t shall be the duty Of tho collector
OF Iii deputy 20 ssue To such person notice DO left at
bis dwelling usual place Of business. 20 be by
mail. demanding the payment Of said duies or tax.s
stating the amount thereof with ies Of twenty cents for
The issuing aud service oftueh notice and with four
Tor eeg mile actually and necessarily travelled in
wing the same. And If sc person shall not pay the du
lies or taxes with the penalty Aforesaid and tho fee
lWenty cents and mileage aforesaid, within ten daJ
after HE service the seudng by mail Of such notice. II
A be tue duty of the collector or his deputy to co lect
ihe sud dutos or taxes and fee of twenty cents and
nieaEe with len per cenum penalty Aforesaid. And
WIN respect TO all such duties taxes not included
in tue annnA lists Azores i'd and all taxes and duties
th. collection of which il not otherwise provided for In
this act II shall be the duty Of eaeh collector in PEI
or by deputy 70 demand payment thereof In tho manner
last nelopel within ten days from and alter receiving
he list thereof from the assessor or within twenty day
tron a. niier the expiration Of the time within which
nih duty or tax should have been paid and II tho
ual or other duties shall not be paid within ten days
nom aud after such demand therefor, II shall he lawful
for u collector or his dputie to proceed to collect tina
said duties taxes with ten per centum additional
thereto IA Aforesaid by dstrant ami sale Of the goods
chate or effects cf the persons delinquent Aforesaid
Aud Ia Of 1srnt 1t shall be the duty Of the officer
charged with the collection to make 10 be made
an account Of the goO1sor chattes distraned copy of
which signed by the officer making such dstraint shall
he left with the such goods ehaes
or effects at his her dwelling, or usual place of
business with some person Of suitable age and
with ufthe demanded, and the time and place
Of sale ard the sal officer shall forthwith not-
calinm to he published In newspaper within the
county wherein sad dist aint IL made If there Is
published In said county to be publicly posted
up at the post Office, II there be within five miles,
nearest to the residence Of whose property shall
Ds dstrAL aud In not less than other public Dla
the time and place fer the sale thereof which time shall
not be leas hHn ten nor than twenty days from the
date osuh nut Acaton and the place proposed for sale
mot more than five miles distant from the place Of making
such distaint Propdei That in any of dstraint
for the payment of the duties aforesaid the
goods ehates effects so distrained shall and may be
restorel to the owner ptssessor II prer to the sale
payment Of the amount due tender thereof shall be
made ~ the proper officer charged with the collection Of
lsvyng an1 uch Tor the necessary and reasonable
of removing advertising and keeping the DDS,
chails effects dstralne1 may be prescribed by
the Commissioner of Internal Rsyenue but in Of
payment teAdur Aforesaid the said officers shall pro-
cesd to sell The said goods chattes or elects at public
auction and shall may retain from the proceeds OF
such sale the amount demandlble for the Of the
United states with the necessary and reasonable expen
ss Of dstrant and sale and commission Of five per
tum thereon for his own ne rendering the overplus If
any there be, to tho person whose goods chaels ef
fece shall have been disrned; Propidsd further That
/ N
mens of trade profession cow, arms, and pro-
vonr and household furniture kept for and apparel
necessary for family.
SEQ, 10 And le il further enacted, That in all cases
where the properly liable diran for duties or axes
under this act may not be divislbe to enable the
collector ny sac of part thereof to raise the whole
amOuut OF the tax, with all COSTS charges and commits
sns this whole of such property shall he sold and the
urpus u the proceeds The SALE after satisfying the
duty or tax COSTS ana charges shall he paid to the owner
of Tho property hist her, or their legal representatives.
il hs She taey cannot be found refuse to receive
The same, then such surplus shall be deposited in the
fessly Of the United States 10 be there held for the
,f tie owner, his her their legal representatives
Until he sne they shal maks application therefor 10
M Secretary olthe Tro' sury Nho upon such application
shall by warrant On the Treasury cause the TO be
al TO the applicant And II the property advertised for
sale as aorea, I'D cannot he sod for tins amount OF the
tuy dus tn with the costs aud cha ges the
setor shi purchase the same in behalfoi tue United
states for Hn amount net EXCEEDING the said tax or duty
with the and charges tholeon. Aud all property
purchased may be sold BY said lsto under such reg
alons lnay 10 p scrihed by the COMMISSIONS OF In
ternal uvenue. And the collector shall render distinct
of all charges incurred in the sale Of such prop
,rty t1 tho Commissioner ul Internal Revenue, who
hall by regulation determine the fees and COSTS to le VI
owed in Of disraiut and other seizures; snd the
at collector shall pAy into the Treasury the surplus, II
any there he, alter deiraying the charges
sec 30. And be IL fffspr enacted. That In any cas-,
here goods ohAtee elects sufficient to satisfy tho
iuties I'M osed by this npen any person iaba pay
The shall not be found by the collector deputy
collector whose duty may be to collect the same he is
hereby authorized to collect the by aud sale
II real estate ant the officer making such seizure and
Ia
10 sold, by giving him u hand, leaving al his
st and uspsi place uf abode il he has any such within
he lection district where said estate situated
ce in writing, stating what particular estate is proposed
be sold DIES, rbng the with reasonable certainty
and the time when and place where said officer proposes
sell the same which time shall not be less than twenty
nor more than 1riy days from tae time of giving lid
notice Aud the said officer shall also notification
to tho effect 10 DO published In some newspaper
within tho county where such seizure Is made, Ii any
such there be- ard shall also cause like notice u be
posted up tho pest ne nearest to the estate seized
aud Ia two other public places within the county. And
the psco OF said sale eal not ba more than five miles
from the state seizd except by special order of
the Commissioner Of Internal Revenuc AT the time and
place appointed, the officer making such seizure shall
oeeed 10 sell the said estate at public auction Offering
the same at n minimum price, including the amount OF
duties wh the ten pet centum Additional thereon, the
pense Of akng such levy and all charges for adve.
tising and officers tee often liars And II per-
son oinrs for ead estate the Of said minimum the
lc,r shall declare the 10 be purchased BY him for
tie United states and shall dc os with the district at
torncy the unittd States deed thereof hereinafter
pecied ana provided otherwise, the same shall bs de-
Jared to BE- sold to the hish,st bidder
onicer tor period not exceeding five days, II he
shall think It advisable to do. Ii the amount bid shall
not be then ard there paid the officer hall forthwith
proceed sgain Il said estate in the II
the bid shall be then and there paid the officer
shall give his receipt therefor If Requested aud within
ye thereafter h shall make out deed the estate
sold the purchaser thereof and execute the In
his official capacity, in the manner prescribed by helaws
u the state in when said estate may be situated in which
aid deed shall be recied the fact OF said seizure SALE
with the thereof the amount Of duty for which said
sale was made and oa charges and ess and the amount
paid Wy the purchaser and all his acts and doings in
laion seizure aud sale, and shall have the same
ready for delivery 10 said purchaser and shall deliver the
same according y, upon request therefor And said deed
shall be pma ace evidence ol the truth Of the facts STA
theren aud, II the eiiugs of the officer sat
forth bean substantially In pursuance Of the prOvi
hona Of this act shall bs considered and ope
lie purchaser u the title to sid estate but
not affect he righ oinnocent parties acu ursd pre-
yiou,ly claim Of the Unhed 'stes under this act
he surplus II any arising from such sale shall bs oia
posed provided in this act Tor H. arising upon
personal rOperty And any person whose estate
may be eized for duties aforesaid have the
rgh to pay tender the amount due with all proper
charges thereon, prior to the sale thereof and theTeupon
to relieve his said estate IRON sale as aforesaid is pro-
Yded in this act for personal property similarly situated
And any COLLECTOR OF uepuy collector may ior te coiee
ton o duties imposed upon any person. or fo which
rsn may be liable by this act, and committed to him
ior cOecJn seize and sell the lands Of such psrson su
nted in any other collection district within the State in
which said officer resiUes and his proceedings relation
thereto shall have the effect as if the had
in his proper collection district. And the owners their
hs executors, administrators any person having
IN interest III, rein lieu thereon, any person
their behalf shall have liberty to redeem the land sold
aforesaid within one year from aud after recording the
said deed, upon payne 1t to the purchaser In
be found in the county where the lands su
ate to the collector for the Of the purchaser his heirs
assigns, OF the amount paid by the purchaser, with In
the at the Of twenty per Centum per
Aud it shall be the duty Of every collector 10
keep record OF all sales Of land made in his collection
district whether by himself his deputies, in which
shall be ret forth the tax for which any such sale
made the dates Of seizure and SALE the Of the party
ASSESSED, md all proceedings in making said sale the
Of lees and expenses the Of the purchaser
the uso Of the deed which record shall he certified
by the officer making the sale And 1t shall be the duty
OF any deputy making sae aforesaid to return state
ment Of ali his proceedings to the collector and certify
tho record thereof And OF the death removal
Of the eoector, or the expiration OF his torn q office from