The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-04-12

or his sown use rendering the overplus, any,
there be, to the person whose goods, chatteis, or
effects shall have been distrained: froxlaea,
the tools OF implements of a trade or profession,
beasts of the plough necessary for the cultivation
of improved lands, arms, or household 1urni1ure'
or apparel necessary for a family.
See So And be it further enacted, That when
goods, chattels effects sufficient to salts
fly any tax upon buildings, dwelling-houses, or
lands and their improvements, owned, occupied
or superintendent by persons known or residing
within the same collection district, cannot pc
found, the collector having first advertised the
same for thirty days, in newspaper printed Win,
in the collection district, if such there be, and
having posted up, in at least ten public places
within the same a notification of the intended
sale, thirty days previous thereto, shall proceed
to sell at public sale much of the said property
as may be necessary to satisfy the taxes que
thereon, together with an addition OF twenty per
centum to the said taxes. But in all cases where
the property liable to direct tax under this act
may not be dlvisible, so as to enable inc COLLECTOR
by sale of part thereof to raise the whole amount
of the tax, with all costs, charges, and commls-
sions, the whole of such property shall be sold,
satisfying the tax, costs, charges, ana commas
s;ons, shall be paid to the owner OF the property,
his legal representative, if he or they cannot
be found, refuse to receive the same, then such
surplus shall be deposited in the Treasury OF the
United States, to be there held for the use OF
the owner his legal representatives until he or
they shall make application therefor to the Secre-
tary of the Treasury, who, upon such application,
shall, by warrant on the Treasury, cause the same
advertised for sale aforesaid cannot be sold for
the amount of the tax due thereon, with the same
additional twenty per centum thereto, the collec-
tor shall purchase the same in behalf OF the
United States for the amount aforesaid Pro-
Vided, That tho owner superintendent OF the
property aforesaid, after the same shall have been
aforesaid advertised for SALE and before it shall
have actually been sold, shall be allowed to pay
the amount of the tax thereon, with an addition
of ten per centum on Ethe same, on the payment
of which the sale of the property shall not take
place: Provided also, That the owners, their
heirs, executors, or administrators, or any person
their behalf, shall have the liberty to redeem
the lands and other property sold, as aforesaid,
within two years from the time of sale, upon pay
ment to the collector for the of the purchaser
his heirs assigns, of the amount paid by said
purchaser with interest for the same, at the rate
Of twenty per centum per annum; and no deed
shall DO given in pursuance of snch sale until the
time of redemption shall have expired And the
collector shall render distinct account of the
charges incurred in offering and advertising for
sale such property, and shall pay into the Treasu.
~ the surplus, if any there be, of the aforesaid
addition of twenty per centum, Or ten per centum,
the may be- after defraying the charges.
And in every of the sale of real estate which
shall be made under the authority of this act by
by the collectors, respectively, or their lawful