The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-12-22


.prepsE officer charged with the collection togetn
or with the fees and other charges ouL IN case oI
non-noyment as Aforesaid, the said officers shall
rorecd TO sell the said goods, chattcls or effects
at nublic auction, and shall retain from the pro-
ceeeds of such sale the amount denlandabie tor
the nse of the Uunited States, and commission
of five per ccntum thereon for his own use, win
the fees and charges for distraint and sale, render
ing the oyerplus, if any there be, to the person
VINO may be entitled to receive the same: Proyl-
ded further, That there shall be exempt from dis
traint and sale fbclonging to the head ot i;hlI-
w the sc!+onI-b books and wearing apparel icccs-
sary Tor such family also arms Tor rsoiial hSe,
COW, two hogs, five sheep ana the Wooi tlcfc
of, provided the aggregate MAJ kes value OF sa!u
sheep shall not exceed fifty dollars; tie ncces-
sary food for such COW, hogs, and sheep lor Il
period not exceeding forty days; 1ucl 10 an
amount not greater III value than twenty-five COL
lars; provisions to an amount not greater than
fifty dollars household furniture kept for use TO
amount not greater than three hundred QoI
lars; and the books, tools, or Implements OF
trade or professor to an amount not greater IMAM
one hundred ol;lrs shall also be exempt; ana
the officer making the distraint shall Summon
three diSinterestcd householderS o the vicinity,
who shall appraise and set apart to the owner
the amount OF property herein declared TO DC eA-
empt.
king out all alter the cnactng clause and inser-
ting in lieu thereof the following: That in all ca
scs where property Liable to distraint for taxes
may not be Invisible, so as to enable the collector
by sale of part thereof to raise the whole amount
of tie tax, with all costs, charges, and commits
sOnS, the whole of such property snail be sold,
and the surplus OF the proceeds oil the sale. after
satisfying the tax COSTS and charges, shall be paid
to the person legally entitled to receive the same
or il he cannot be found refuse to receive the
same, then such surplus shall he deposited in the
treasury OF the nited States. to he there held for
the use OF the person legally entitled to receive
the same, until he shall make application there
for to the Secretary OF the Treasury, who upon
such application and satisfactory proofs in sup
port thereof, shall, by warrant on the treasury,
cause the same to be paid to the applicant And
II any OF the property advertised for sale aforc
said Is OF Kind subject to tax, and such tax las
not been paid, and the amount bid for such pro-
perry Is not equal 10 the amount OF such tax, the
collector may purchase the same in behalf OF the
United States for an amount not exceeding the
SAID tax. And in all cases where property sub
Jcct to tax, but upon which the tax has not been
paid, snail be seized upon diStrant and sold, the
amount OF such tax shall, after deductng the eX-
penscs OF such sale, be first appropriated out OF
the proceeds thereof to the payment OF said tax.
And il no assessment OF tax has been made uyon
such properly, the collector shall make Il return
thereof III the form required by law and the as
SCISSOR shall assess the tax thereon. And all pro-
peTty so purchased may be sold by said collector
uhder such regulations as may he prescribed by
1hc commissioner OF internal revenue And the
collector shall render Il distinct account OF nj!
charges incurred N the sale of such property to
The commissioner of internal rcvcnue who shall
by regulation determine the fees and charges 10
be allowed in ali cases of dstrint and other sci
Such dlstrdipt or seizure nave been incurred and
III case OF saie the said collector shall pay into
the treasury the surplus, il any there be after de-
1raylng such fees and charges
ILat sSctun Thirty bc amended 10y striking ont
all after the encting clause and inserting i'll lien
thereof tue following: That in any case y here
goods chatteis effects sufficient to satisfy liz,
taxes imposed by law upon ANY person Hattie to
pay the same shall NOT be found BY the collector
or deputy collector whose duty il may he to col
lect tnr same, he is hereby authorized Il, collect
the same by seizure and sale of real estate. and
the officer making suca and sale shall rive.
notice to the person whose estate. i urono-rd tn
DC SOlu, ny .rIYlils; harl Il;
last or usual place abode if he, has any surh
within the collection district where said estate is
Situated, notice, in writing Stating wI,;t ,;,rti
uidr estate Is proposed to DC sold describing the
same with reasonable certainty and t,. firnt !
Wheh ana place where said officer proposes to sell
the SAINT; Wnich time shall nt,5 be les. tIau +.
twenty nor more than forty DAYS from fie firnr
OF giving s;ld notice. And the said officer shall
also cause notification TO the same effect to be
puoiished IN some newspaper within the corrty
where such seizure is made il any such fI,rt. be-
anu snail also cause like notice to be pO- ted If
Tie post office nearest 10 the estate 10 be svizcd
ana IN TWO other public places within the county
and the place of said sale Shall not hc NOR, finn,
hVe miles distant from the estate. seized ,-,rnf,t
by special order Of the commissioner of internal
revenue. AnG the time and place appointed. the
oillcer making such seizure Shall proceed 10 sell
me SAID estate at public Auction offering the sam.
NJ a minimum price. Including lie expense of .
naNili@ SUCH levy, and all charges ior advertising
and an officers fee OF ten dCIis,rs And IN Ii,7
tue real estate 50 seized. aforesaid Shall CON
slst OF several distinct tracts or I;r,.s ti ii,.
Gel ipf sale separately, and shall il lie deem Il al
V-able, npporton the EXPENSE cliars.< and t..c-
aforesaid, TO SUch several tracts or parcels ar II,
any OF them, il. estimating the ntiuinlrln Trc.
aioirsaIu ana II no person oilers iUr said e~tat,
tnc amount OF said minimum price the, officer
"iI uccIarc tiie same 10 be purchased BY Linn Tor
inc United States, and shall deposit with the dis
trct attorney OF the United States deed thereof
As hereinafter specified and provided; otherwise.
Inc sane snail be Dc Jared to be sold 10 t.. fli,.i
est bidder and said sale may be adjourned from
line 10 time BY said officer for moi ,.ycscdi,I,r
th!rty days lii all, if lie shall think ii advisable, 20
10 60 II the amount bid shall not b,. t,r:I and !
thtIe i'ald, the officer shall forthwith proceed to
agah sell said estate III the same manDer. and .
upon any sale and the payment Of the l,,,ri.i,mso
money shaii gave 10 the purchaser Il certificate of
PulCn'tsc, WliIh shall set forth the real estate
Pu cHaeca, Ior whose taxes the same was sold .
cue name OF the purchaser and tie price, paid /
Lhere!or; and II the said real estate he. MOI re- (
aetihed IN the manner and within the finn. i,crn I
matter provided, then the said collector or cnuty
collector shall execute to the said purchaser mon |
MS surrender OF said certificate deed OF The rsa
estate purchased by him as aforesaid rcritinr tJr |
FACTS SET forth in said certificate and in ocnnr /
uaiice Win the laws of the State in which .,,ch
real estate Is situate upon the subject of sales o
Iedi e,tate under execution, which said deed sinlj
NC prma iacIe evidence of the facts therein STA !
tea ana 1t the proceedings of the officer as set
!Er'h nave oeen substantially in accordance with
Tue provisions of law shall be considered. and on
erite as Il conveyance of all the right tfric
.'hu interest the party delinquent had in and
~ 'le rcai estate thus sold at the time the
iieh ol the United States attached thereto
(To BE COSTINUED.)
.7s--..1.<.z.y-.zE.e-EE.azE1za1.s.