Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1865-03-04

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tie Ersr-eft-s 4 thc-s - on ~s:hz tvr
.a7-s nezr-s; u tie rssiAezcr Il tic rc-so2
shnsr rruperty shal bc dis,Eais-d. aid IN
rs, lrxs ita- tao chr rubsic places, which
nosice slaH spse..y 'hc articles Gis'rained. and
the tine ..a place The sale th-reaf. which
tine shall uct be J. - tlaa tn nor more than
twenty days from the d=te q such nO'.tica
ton. and the place propos. fer sale not H.ore
than five miles Gis.s.; from tie rlac, Of
mixing such dis,rain;: Pforsded, That, in
any case OF s.raiut f,r 4 C iaymeIt Of the
duties or taxrs a.or' said. the goods, cLatt.ls.
or cffec's 80 dis'rained shall and nav be IT.
stored 70 the owner or PISS or. if prior 10
the sale payment Of the amount due or tender
thereof hall be made to the proper officer
charged with the collection OF the fail amount
demand, d, together with such fee for levying,
and such sum for the necessary and reason.
able expenses ofremoving, advertising, and
keeping the goods, cha,tels, or effects so dis
trained, as may be prescribed by the commits
sioner Of internal revenue; but in case OF
non.paymert Or tender, as aforesaid, the
said officers shall proceed to sell the said COOS
cbattels, or effects at public auction, and shall
ard may retain from the proceeds Of such
sale the amount demandable for the use OF
the United States, with the necessary and
reasonable expenses of distraint and sale, and
a commission of FIVE per centum thereon for
his own use, rendering the ovcrplus, if any
there BE-. to the person whose good, chat,els,
or effects shall have been dis,rained Pro-
III hot Iul1 h..
from disraint the tools or implements of a
trade or profession, one COW, arms, and pro.
visions, and household furniture kept for use,
and apparel necessary for family.
Sec. 20. And be IT, fir1her enacted, That
in all cases where the property liable TO dis
traint for duties or taxes under this act may
not be divisible, so as to enable the collector |
by sale of part thereof to raise tho whole |
amount of the tax, with all costs. charges, and
commissions, the whole of such property
shall be sold, and the surplus OF the proceeds
II the sale. aft or Satisfying the duty or tax,
costs, and charges. shall BE- paid to the owner
of the property, or his, her, or their legal rep
resentatives; or if he, she, or they cannot
be found, or refuse to receive the same, then |
such surplus shall be deposited in the treas
ury of the United States, to be there held |
for the use Of the owner, or his, her, or their
legal representatives, until he. she, or
they shall make application therefor to the
Secretary of the Treasury, who, upon auch
application, shall, by warrant on the treasury
cause the same to be paid to the applicant
And ifthe property advertised for sale as
aforesaid cannot be sold for the amount ofths
duty-or 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 tax or duty, with the
costs and charges thereon. And all proper
ty SO purchased may be sold by said collector
under such regulations as may be prescribed
Iy tho commissioner Of internal revenue.
And the collector sholl render distinct &C.
count of all charges incurred in the sale Of
such property TO the commissioner Of inter.
nal revenue. who shall, by regulation. de-
termine the fees and costs to be allowed in
eases of distraint and other seizure; and the
said collector shall pay into the treasury The
surplus, if any there be, after defraying the
charges.
fTn IL conkipiked.1