Evening star. [volume] (Washington, D.C.) 1854-1972, 1877-11-03
PERSONAL TAXES.
Instructions to the Collector.

The following are the instructions to tn
e Hector for making dfstraint for pers ona
taxes, as prepared by Mr.. VIM. Birney, at
torLey for the District OF Columbia
" Ii would be better for the Collector before
proceeding TO distrain property for non pay
ment OF taxes on personal property to de-
maDd payment OF the TAX. / understand this
mas been done. This is not required by Sc tt
ute, but is advisable. II the Collector pro
ceSds 10 distratn In person he needs ND W ar
rant. The tax bill made out TO the party
should be with him. If he projects by dep
uty,'t e should dirtc in writing his deputy &c
proceed in this form on the oack of the DILL:
To A-B-. You are hereby authorized 10
proceed 10 collect the within tax against c.
D by distress or Otherwise, according TO
law. u; +: Cook, Collector, (etc.,l giving
full official title
In proceeding 10 levy on personal property
the Gn1cer will be careful not TO levy on ahy
ezecal'ion dlstraint or levy by the provisions
of section 791 of the Revised Statutes of the
District of Columbia, page "a He has the
same power as an officer armed with an exc
cution on judgment at common law.
In levy ing on property he will make an in
VICTORY OF every 8rIlcle he attaches. This b 8
may do Of he removes them from the nous 3
or builCi ing in which they have been attach
ed after removal. IL he taxes bond the in
vel tory should be made at once. The bond
should be taken to the Collector where prop
ertS is Lot removed. 1t is in the power of the
officer TO leave the properly attached in the
possession of the owner; this he does a. his
own SIX. He can leave the property at the
place where IL il attached in the charge of a
keeper, or Re move 1t and put IL I'm charge of a
keeper. IL is not In The power of al officer to
enter Louise when the outer door is closed;
when that Is opened he esa break open any
other closed door within the b Hiding.
When levied upon the property should be
advertised for sale at once. This sboIld be
done as follows: LIST. By posting in front oil
the Court House, in Washingt IN, public no
tice OF the sale, and state i'm sucn notice the
place OF sale, and the day on which, and the
nour or between what hours the sale Will
AXE place. The day appointed for the ssIe
must not be less than ten (1O) days after the
taking of the property. Iu this the Collec
tor will be the best judge, being governed by
day of sale, &C. ID. By publishing notice
oil The sale with time aud place, rs above, in
some daily news paper pa oil shed in the Dis
trict, taking care that the last OF these public
notices should be made al least six ,6) days
before the day appointed for SALE As the
cost OF advertising, in case a full or lars- in
yentory were published, would be great,
such description should be given as would
show clearly what was to- be sold without
putting the District To too great an expense
The sale at auction is to be made in front OF
the Collectors office at the day aud hour ap
pointed or between tue hours appointed II the
advertisement has been In that form When
ever enough OF the property attach ID has
been sold TO pay the taxes, penalties and tn
costs of distralnt. sale fees of the Collector
included, the further sale OF sucn property
should be stopped. The fees of the Collector
Tor The dlstra1nt and sale are the same as
those allowed by law at the present ii me to
the Marshal of the District for making levy
under an execution and sale thereafter.
After the sale the Collector is To make q
full report of his distress and proce ID ings
under IL and ale in detail; this would seem
10 make IL necessary to embOiy In his report
the inventory of articles attached upon dis
tress or other description b which they had
been advertised. the fact of advertisement of
the sale, the ar cles sold, and the amount of
money received for tch sale, the expenses
OF sale and the application of the proceeds.
The accounts OF the Collector of his expenses,
the costs of distraint, advertisement aud
sale, with his fees and the amount of sale
are TO be, Immediately upon such sale, sub
United 10 the accounting officers of the Dis
trict Should there be any surplus, which IL
the provision OF the statute is observed OF
stoppi'g the sale when enough of property
has been sold to pay The Ia X expenses accrued
with penalties and fees, IL should be paid into
the easury of the District The surplus in
case OF sale could only be likely to exist
when an article or articles of more value
than the whole amount due had been at
tached, and would of necessity have to be
sold. not being Invisible. This would occur
where no articles of less value could b.
found To be attached. The payment of the
taxes, penalties If any, accrued costs AMI
expenses, at any moment Def ire the actual
sale, OF course relieves the property seized -