The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-04-14

| DDS and chattels. OF any personal effect of the
i ,inquent collector; and for want o1 goous, au
l attels, effect aforesaid, sufficient 10 sallSly
e said warrant, the same may be levied on the
| rson of the collector, who may be comnlIteu
prison, there to remain until dlscnalgeu; IL
l lie course of law +; and fun thermore, notWlt.-,
l anding the commitment of the COLLECTOR ~ Pr
/ II, as aforesaid or if he abscond, d goods, cna.
Is and effects cannot be found sutn1lenI " S se
sly the said warrant, the said marshal OF his oo
1 ity shall and may proceed 10 levy anu eI 81
e sum which remains due, by distress ana saie
the Surety or sureties Of the delinquent colec-
.r. And the amount of the sums due from any
'llector, as aforesaid, shall, and the salhe aid
l ,reby declared to be lien upon the Janus anu
| al estate of such colleator and his suretles' un
the same shall be discharged according 10 Jaw.
| nd for want of goods and chattels, or otner per
nal effects of such collector or his sureues, SUI
I :ient to satisfy any warrant OF distress, lssuSu
! rsuant to the preceding section OF TINS aGt, JIG
Ids and real estate of such collector ana ms SUI
| satisfying the said warrant, after being adyer-
| sed for at least three weeks in not less IMAM
rec public places in the collection utdtlct, ana
one newspaper printed in the cosiyr or als-
! let, if any there be, prior to tehproposed tiihe
sale, may and shall be sold by the marshal o OF
IS deputy and tor all lands and real estaNe sou
pursuance of the authority aforesaid, tne COLI
eyances of the marshals or their deputies, exc
tied in due form of law, shall give vaIld tllie
,ainst all persons claiming under dellnquenI COL
: ctors or their sureties aforesaid. And al nc
eys that may remain of the proceeds OF such
de- after satisfying the said warrant OF
id payig the reasonable costs and charges OF SAFE,
ia. be returned to the proprietor OF the iahus VI
al estate sold as aforesaid.
Sec 43. And be it further enacted, That each
I'd every collector, or his deputy, who shall ex-
else be guilty of any extortion or oppression,
nder color of this act, shall demand otnef or
reater than shall be authorized by this act,
,all be liable to pay sum not exceeding TWO
,.ousand dollars, to be recovered by anu Ior tne
sc of the party injured, with costs OF suit, IN
ny court having competent Jurlsd1cuon; anu
/ ach and every collector, or his deputies, shall
i've receipts for all sums by them collected and
| Claimed in pursuance of this act.
Sec, II. And be it further enacted, That sepa-
ate accounts shall be kept at the Treasury OF all
Ioneys received from the direct tax, and from
ne internal duties, or income tax, IN each OF the
cspectivc States, Territories and District OF Co
umbia and collection districts; and that sepa-
ate accounts shall be kept of the amount OF each
pecies of duty that shall accrue, with the moneys
aid to the collectors, assessors, and assistant as
essors, and to the other officers employed in each
# the respective States, Territories, and collec
zion districts which accounts it shall be the duty
of the Secretary of the Treasury annually, in the
month of December, to lay before Congress.
Sec. rs. And be it further enacted, That the
assessors respectively, SHALL yearly and in every
year, after the expiration of one year from the
second Tuesday of February next, inquire and as
certain, in the manner by the fourteenth section
at this act provided, what transwers and changes
of property in lands, lots of ground, buildings,
and dwelling houses have been made and effected
in their respective districts, subsequent to the
next preceding valuation, assessment, and appor-
ionment of the direct tax by this act laid; and
within twenty days thereafter they shall make
out three isis OF Sucl transfers ana changes, ana
transmit one list to the Secretary of the Treasury,
another list to the commissioner of taxes, and
the third shall be delivered to the collector of the
collection district And it shall yearly and every
year, after the said year one thousand eigth hun
dred and siXty-two, be the duty of the Secretary
of the several collection districts the day which
it slai' Tie the duty of the said collectors to com
nlence laying and collecting the annual direct tax
hy this act laid and imposed, according to the
sussment of the tax lists to them delivered by the
said assessors, aforesaid, sub ect only to such
alterations therein shall be just and proper, in
the opinion of the Secretary Of Treasury, to con-
form TO the transfers and changes aforesaid, as
ccrtaned by the assessors aforesaid; and the said
collectors SHALL annually, in all respects, proceed
i'll and conclude the collection of the said direct
tax in the same manner and within the time herein
before provided and prescribed.
deputies, respectively, the deeds for the estate
sold shall be prepared, made, executed, and
proved or acknowledged at the time and times
prescribed in this act by the collectors respec-
lively within whose collection district such real
estate shall be situated, in such form of law as
the United States, or by the law of the State in
which such real estate lies for making, executing
proving, and acknowledging deeds OF bargain and
safe or other conveyances for the transfer and
conveyance of real estate; and for every deed SO
prepared, made, executed, proved, and acknowl-
edged, the purchaser or grantee shall pay to the
collector the sum of two dollars, for the use of
the collector OF other person etfectng the sale of
the real estate thereby conveyed
Sec. 81. And be it further enacted, That with
respect to property lying within any collection
district not owned or occupied, superintended
by some person residing in such collection dis
trlct and on which the tax shall not have been
psid to the collector Within ninety days after the
day on which he shall have received the collection
lists from the assessors respectively as aforesaid
ry aforesaid, the collector shall transmit lists
OF the same to one of the collectors within the
same State, to be designated for that purpose by
the Secretary of the Treasury, shall transmit re-
ccipts for ali the lists received aforesaid, to
the collector transmitting the same; and the
collectors, thus designated in each State by the
tiOns of the taxes due aforesaid, and contained
in the lists thus transmitted to them, TO be pub
lshed for sixty days in at least one of the news
papers published i'll the State; and the owners of
the property, on which such taxes may be due,
said tax, with addition of ten per centum
thereon Provided, That such payment is made
within one year after the day on which the col
ector of the district where such property lies had
notified that the tax had become due on the same
Sec. S. And be it further enacted, That when
any tax, aforesaid, shall have remained unpaid
for the term of one year, aforesaid the collector
i'll the state where the property lies, and who
shall have been designated by The Secretary of
the Treasury, aforesaid, having first advertised
the same for sixty days in at least one newspaper
in the State, shall proceed to sell, at public SALE
much of said property may be necessary to
satisfy the taxes due thereon, together with an
addition of twenty per centum thereon or if such
property is not Invisible, aforesaid, the whole
thereof shall BE sold, and accounted for in the
manner hereinbefore provided If the property
advertised for sale cannot be sold for the amount
of the tax due thereon, with the said addition
thereon, the collector shall purchase the same in
behalf of the United States for such rmount and
addition. And the collector shall render dis
tinct account of the charges incurred in offering
and advertising for sale such property, and pay
into the Treasury the surplus, if any, of the afore
said addition of ten or twenty per centum the
case may be, after defraying the said charges.
Sec. SO. And be it further enacted That the
collectors, designated as aforesaid by the Secre-
tary of the Treasury, shall deposit wit the clerks
of the district court of the United States in the
respective States, and witlin which district the
property lies correct lists of the tracts of land or
other real property sold by virtue of this act for
non-payment of taxes, together with the names
of owners or presumed owners, and of the pur-
chasers of the same at the public sales aforesaid
and of the amount paid by said purchasers for the
same; the owners, their heirs, executors, or ad-
minstrators, any person in their behalf shall
have Liberty to redeem the lands or other proper
ty sold, as aforesaid, within two years from the
time of sale upon payment to the clerk aforesaid,
for the OF the purchaser, his heirs or assigns,
of the ammount paid by such purchaser for the
said land, other real property, with interest
for the same at the rate of twenty per centum per
annum, and of commission OF five per centum
ON such payment for the use of the clerk afore.
said The clerks shall, on application, pay to the
purchasers the moneys thus paid for their use
and the collectors, respectively, shall give deeds
for the lands property aforesaid to the purcha-
entitled to the in all yyIa ha