The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1866-08-16

o. ~ Az ~ leAuCc luteIual taxation ana
amend an act entitled An act 20 provit
internal revenue TO support the Cover
ment, TO pay interest on the public deb
aud for other purposes approved JaI
81, 1864, and acts amendatory thereof.
tcoNTISUEp.
That section thirty be amended by striln
out all after the enaetiug clause aud inser
ing In lieu thereof the following: That /
any case whore goods, chattels, or effect su
tieient TO satisfy the taxes imposed by la,
upon any person liable TO pay the same sha
not be found by the collector or deputy co
iector whose duty il may be 70 collect tn
same, he is hereby authorized to collect tn
same by seizure aud sale of real estate an,
the officer making such seizure and sale shal
give notice to the person whose estate Is pro
posed to be sold, by giving him in hand. o
leaving at his last or usual place of abode
If he has any such within the collection dis
trict where said estate is situated, notice
IN writing, stating what particular estate 4
proposed TO be sold, describing the same Will
reasonable certainty, and the time when an,
place where said officer proposes to sell th,
same; which time shall not be less tnal
twenty nor more than forty days from TIA,
time of giving said notice And the sal,
officer shall also cause notification TO Oh,
same effect to be published in some ucwspa
per within the county where such seizure is
made, II any such there be- and shall also
cause like notice 10 be posted at the post
Office nearest 10 the estate to be seized, and
in two other public places within the county;
and the place of said sale shall not be more
than fivemiles distant from the estate seized,
except by special order of the Commissioner
of Internal Revenue. At the time and place
appointed, the officer making such seizure
al,t ~. 4 A..
auction, offering the same ut a minimum
price, including the expense of making such
levy, and all charges for advertising and an
officers fee of ten dollars. And in case the
real estate 50 seized, as aforesaid, shall CON
sist of several distinct tracts or parcels, the
officer making sale thereof shall offer each
tract or parcel for sale separately and shall
II he deem it advisable, appoFtion the ex-
penses, charges, and fees, aforesaid, to such
several tracts or parcels, or to any Of them
in estimating the minimum price aforesaid
And If no person offers for said estate the
amount of said minimum price, the officer
shall declare the same to be purchased by
him for the United States, and shall deposit
with the district attorney of the United
States deed thereof, as hereinafter specified
and provided otherwise, the same shall be
declared to be sold to the highest bidder
And said sale may be adjourned from time to
time by said officer for not exceeding thirty
days i'll all, if he shall think it advisable so
to do. II the amount bid shall not he
then and there paid, the officer shall forth
with proceed to again sell said estate in the
same manner; and upon any sale and the
payment of the purchase money shall give
to the purchaser u certificate of purchase
which shall set forth the real estate pur-
chased, for whose taxes the same was sold,
the name Of the purchaser, and the price
paid tleretor and if the said real estate be
not redeemed in the manner and within the
time hereinafter provided then the said col
lector or deputy collector shall execute TO
the said purchaser, upon his surrender Of
said certificate, a deed of the real estate puI
chased by him as aforesaid, Teciting the facts
set forth in said certificate, and in accord
ance with the laws of the State in which
such real estate is situate upon the subject
Of sales of real estate under execution, which |
said deed shall be prima iacie evidence of the |
fact therein stated; and if the proceedings |
Of the officer as set forth have been snbstan- |
tally in accordance with the provisions of |
law, shall be considered and operate as n |
of all right, title, and interest |
The party delinquent had in and to the real |
sstate thus sold at the time the lien of the
United States attached thereto. Any person.
whose estate may be proceeded against as
shall have the right to pay the |
AMOUNT due, together with the costs and |
charges thereon, TO the collector or deputy |
at any time prior to the sale thereof,
ind all further proceedings shall cease from
he time of such payment The owners of
my real estate sold as aforesaid, their heirs,
EXECUTORS, or administrators or any person
having any interest therein or lien thereon,
II any person ia their behalf, shall be per-
nitted to redeem the land sold as aforesaid,
n any particular tract thereof, at any time
within one year after the sale thereof upon
,ayment TO the purchaser, or, in case he can
Tot be found in the county in which the land
o be redeemed is situate, then to the collec-
or of the district in which the land is stu
tie, for the use of the purchaser, his heirs or
ssigns, the amount paid 10y the said pur-
haser and interest thereon at the rate of
wenty per centum per annum. And any
OllectOr Ordeputy collector may, for the col
ection of taxes imposed npon any person or
or which any person may be liable, and
to him for collection, seize and
ell the lands Of such person situated in any
ther collection district within the State in
rhch said officer resides and his proceed
ngs in relation thereto shall have the same
feet as if the same were had in his proper
objection district. And it shall be the duty
{ every collector to keep record of all sales
land made in his collection district
'hether By himself or his deputies, or by
mother collector, in which shall be set forth
he tax for which any such sale was made,
be dates of seizure aud sale, the name OF the
arty assessed, and all proceedings in maxi
" said sale, the amount of fees aud ex-
enses, the name OF the purchaser, and the
ate of the deed which record shall be GER
fled by the officer making the sale. And it
hall be the duty Of any deputy making sale,
S aforesaid, TO return \ statement Of his
roceedings to the collector, and to certify
he record thereof Aud in case Of the death
7 removal of the collector OF the expiration
f his term Of Office from any other cause,
aid record shall be delivered 10 his success
DR. in office; and copy Of every such re-
ord. certified BY the collector, shall be evil
enee in any court Of the truth Of the facts ,
herein stated And when any lands sold, "a
fOresaid, shall be redeemed as hereinbef0re
rovided, the collector shall make an entry
T the fact upon the record aforesaid and
be said entry shall be evidences Of such re-
emption- And wien any property, personal
r real, seized and sold BY virtue u the fore
ping provisions, shall not be sufficient 10
ltisiy the claim Of the United States for !
-hich distraint or seizure may De made .
gainst any person whose property may be
} seized and sold, the collector may there .
fter, and A. often ~ the same may b. ne .
sssary, proceed to seize and sell, in like
lanner. any other property liable % seizure
f such person until the amount due from \
i'm, together with all expenses. shall be fully
aid: Pr0rided That the word county, .
'hereyer the same occurs IN this act. 90 tlue
cts OF which this is amendatory. shall BE- ,
.. IL Aa-f- - j