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

sad estate from sale As Aforesaid - 10 provided IL
this act for personal property similarly situated
And any collector or deputy collector may fer the
eoAseten OF duties imposed upon any person or ior
which any person may be liable BY this act and CON
mitssd 80 him for collection and sell The Anos
OF such person situated IN any other colsction dis
tret within the state N which said 0fcer resides
and bis proceedings IN relation thereto sha have kh
same eject As Il the same we're hAd in his proper col
lection district And the owners their heirs execu
tors or Administrators, or any person having Al in
tsrssi iheFsin, or lien thereon or Any person o.
their oehAIi shall have liberty 20 redeem the iand
sold as Aforesaid, within year from and nfsr r.
cordng the said deed. upon payment 20 the purchas
er or 10 case be cannot be found n The county where
the Jar dS ars situate g. the collector Tor the rs og To-
purchaser bis heirs or guB Of the amount paid q,
the purchaser with interest," the same Al he rate q
twenty per eentum PEI annum. And Il shall bs ths
dtty of every collector 10 keep record OF all sales
OF and maze 10 his collection cixtrict whsther ~
himself or bis deputies, In which shall be set fartf
The tAx Tor which any such sale vas made the dates
OF seizure and sale, the name C. tha party asseSsed
Ano AL proceedings makng said sale The susunt
o fees an1 expenses, the OF The purchaser A.
the Gate OF the deed which record shall be certined
by the oricer making the sale, And it nhan be tbe
duty OF any deputy making sale As aforeEaid 10 re
turn statement Of al his proceedings 20 the collie
tor and 10 certify the record thereof And in case Q
the death or removal of The collector or he sxpr.
tion Of his term Of once from any other cause sais
record shall be deposited IN the Office of the clerk OF
the district court OF the Cntsd States FOR the otri
within which the said c9ilsctor resicsd- ana crr,
II every such record, Certified BY the collector or h
the clerk as The case may require shall be eviaenceE h
any court q the truth of The facts therein saed A
when eny Ands soid as Aforesaid, shall be redeemed
as hereinoeiors provided the collector clerk a. h
case may be, ahaIl make Entry OF The fsct unor
The record as Aforesaid and the said entry shall b.
evidences Of such redemption. And the claim Il a.,
government 70 lands sold under and by virtue of the
foregoing PROV si0us shall be held 10 have Accrued a
the time Of seizure thereof
Sec 81 And 6e Il fUrtheT enaoted That Il any collec
tor shall md, upon any list q returned 10 him
Tor collection property lying within his district |
which IS charged with any specific al vaOretn TAI
Or duty, but which Is not owned occupied or super
intended by some person known TO such collector T. i
reside or 10 have some place Of business within III
United state, and upon which the duty or Tar d. Il
rot been paid within the time required by law such
collector shall forthwith take such prorertv - -
custody, and shall advertise the same aud the tax
charged upon The same IN some newspaper published
IN his district any shall be published therein on
er"ise Ia some newspaper IN an adjoining cissret
Tor tie space OF thirty days and II the taxes thereon
with all charges FOR advertising shall not be p.il
within said thrty days. such collector shall rrnree-
10 sell the same, OF 80 much is necessary In tb
manner provided FOR the sale OF other goods distance
for the Of taxes and out OF The proceeds
shat SATISFY al taxes charged upon such property
with the costs OF advertising and selnG the same =
And like proceedings 10 those provided in the preces
ing section Tor the purchase and re sale u uror.rt,
which cannot be sold for the amount Of duty or ta1
lue thereon shall De had with regard 20 property solo
under the provisions Of this section And auv sur
plus arising iIom any sale herein provided for .han
Dc paid into the Treasury for the benefit OF tbs x,
oi the property And The Secretary u the Treasury
s authorized, IN any case where money shall be nad
into the Treasury for the benefit of anv owner of |
property sold as aforesaid, 10 repay the ssme on
proper proof being furnished that the person applying
therefor Id entitled 10 receive the same
Sec. -. And b u further endcfed That v whenev.r,
collector shall have on any list duly returned 10 him
lie name OF any person not within bis collection dis
trict who IS liable 10 tax, any person 90 liable
10 tax who shall have In the collection d,strir, A.
which he resides, 10 sufficient property subject a.
seizure or dissrsint from which the money due for
duties or tax can be collected it shall and NAV be
lawful for such collector TO transmit corv or stste
ment containing the name Of the person liable 10 such
duty OF tax IS Aforesaid with the amount and nature
thereof duly certified under his band 10 The coi,c
tor Of any district - which said person shall have r
moved, OF IN which he shall have property real o. 4
personal liable 10 be seized and sold for duty or tsr
and the collector Of the district 20 whom the sad Ger
Tiled copy or statement shall be transmitted shall
proceed 70 collect the said duty or tax ia the same
way rs II tie name " the person and obecfs Of a,
contained In the certified copy statement were on
any hst furnished to him by the OF his own
collection district; and the said collector upor re
ceiving said certified copy statement as Aforesaid
shall transmit his receipt for It 10 the collector send
ing the same 10 him
Sec sS. And Be Il further enacted That the several
collectors shall, at the expiration Of each and svery
month after they shall, respectively commence thoir
collections transmit 10 the Commissioner on Interns
Revenue a statemsat q the collections made bv them
respectively WITHIN the month, and pay over |
monthly, o. al such time or times may be
10y the Commissioner OF Internal Revenue lie mon |
-ys by them respectively collected within the sad
term, and at such plHees as nav be desgna,sd a.
required by the Commissioner Of Internal Revonue
and each oi the said collectors shall complete the col
lection Of all sums assigned TO him for collection A.
aforesaid, sha! pay over the into the Treasury
and shall render his accounts 70 the Treasury Depart
ment as often as he may be required. And The sec
retry Of the Treasury IA authorized 10 designate on
more Repositories IN each state for the depo.lt
aud ssfekeeping Of the moneys collected BY virtue Of
this act aud the receipt Of the proper ocer u such
-epository 10 a collector FOR the money deposited by
him shall be sufficient voucher for such collector
the settlement Of his accounts al the Treasury n
pirtment And the Commissioner of Internal Rive |
may IN the direction Of the Secretary of the
Treasury, prescribe such regulations with reference
70 sach deposits as he may deem necessary.
See "a. And Be Il further enacted That each collec
tor shall be charged with tie whole amount of taxes
whether contained in lists delivered 10 him bv th.
assessors, respectively delivered or Transmitted
20 him by assistant assessors from tine 70 time or |
by other collectors, and with the additions thereo
With the pa- value OF all stamps deposited with hrn
and with al moneys collected for passports penalties
iorfetures, fees or costs, and he shall be crsdter
with all payments made a. provided BY law with a.
stamps returned by him uncanceled 10 the Treasury
with the salary, fees, comm ions and charges
Owed by law aud with the amount VI duties or tsxes
contained IN the lists transmitted in the manner
above provided 70 other collectors and BY them re
ceIpted aforesaid and also with the amount OF the
dues or taxes Of such persons may have abscoude
or become iDsovent prior 20 the day when the duty
" tax ought according 10 The provisions Of this act
10 have been collected. Proridcd That Il shall be |
proved TO the satisfaction Of the Commissioner o In
ternai Revenue that due diligelce EAs used by the
collector and that property was left frem which
The duty tax could have been recovered who shall
certify the facts 70 the First Comptroller sf the Treas
lry And each collector shall also be credited with
ths amount Of all property purchased BY him for the
Of the United States provided be sha faithful,
account for and pay over tbs proceeds Thereof upon
re sAls Of the same as required by this act
10 Be continued sers soeek)