Year: 1862

4
And it shall be the duty of any depu-
ty making sale, as aforesaid, to re,
turn statement of ail his proceed
ings to the collector, and to certify
the record thereof And in case of
the death or removal of the collector,
or the expiration Of his term of Office
or from any other cause, said record
shall be deposited in the offfco of tho
Clerk of the District Court of tho
United States for the district within
which the said collector resided, and
copy of every such record certified
oy the collector, or by the Clerk, as
the case may require, shall be evil
dence in any Court of the truth of tho
facts therein stated. And when apy
lands sold, as aforesaid, shall be re-
deemed as herein before provided, the
collector or clerk as the case may be,
shall make an entry of the fact upon
the record aforesaid, and the said
entry shall be evidence of such re-
demption. And the claim of the Gov
ernment to lands sold under and by
virtue of the foregoing provisions.
shall be held to have accrued at tho
time of seizure thereof.


Sec. %. And be it further enacted.
That if any collector shall find upon
any lists Of taxes returned to him for
collection, property lying within his
district which is charged with any
specific or ad valorem tax or duty.
but which is not owned, occupied, or su-
pcrintcndcd By some person known to
such collector to reside OF to have some
place Of business within the United
States, such collector shall forthwith
take such property into his custody,
and shall advertise tho same, and tho
tax charged upon tho same, in somo
newspaper published in his district,
if any. shall be published therein,
otherwise in some newspaper in an
adjoining district. for the space of
thirty days; and if the taxes thereon
with oil charges for advertising, shall
not DO paid within said thirty days.
such collector shall proceed to sell tho
same, or 80 much as is necessary, in
the manner provided for the sale Of
other goods distraincd for the non
payment Of taxes, and out Of tho pro-
ceeds shall satisfy all taxes charged
upon such property, with the costs of
advertising and selling tho same.
And like proceedings to those provid-
cd in the preceding section for tho
purchase and resale Of property which
cannot be sold for the amount of duty
or tax due thereon, shall be had will,
regard to property sold under the
provisions Of this section. And any
surplus arising from any sale herein
provided for, shall bG paid into the
treasury, for the benefit of tho owner
of the property. And the Secretary
of the Treasury is authorized in any
case where money shall be paid into
the treasury for the benefit Of any
owner of property sold as aforesaid, to
repay tho samo, on proper proof being
furnished that the person applying
therefor is entitled to receive tho
same.


Sec. %. And DO it further enacted.
That tho several collectors shall, at
the expiration of each and every
month. otter they shall, respectively.
commence their collections, transmit
to the Commissioner Of Internal Reve-
nue. statement of the collections
made by them, respectively, within
the month. and pay over monthly, or
at such time or times as may be re-
quircd by the Commissioner of Inter-
nal Revenue, the moneys by them re.
spectively collected within tho said
term, and at such places as may DO
designated and required by the Com
missioner of Internal Revenue; and
each Of the said collectors shall CON-
plete the collection of all sums annu-
ally assigned to him for collection, as
aforesaid, shall pay over tho same
into the treasury, and shall render his
final account to the Treasury Depart
ment as often Is he may be required,
and within six months from aud after
the day when he shall have received
the collection lists from the said asses
sors, or assistant assessors as aforc-
said. And the Secretary of the Treas
ury is authorized to designate one or
more repositories in each State, for
the deposit and safe keeping Of tho
moneys collected by virtue of this
act, and the receipt of the proper Off
Ger Of such depository to collector
for the money deposited by him shall
bc sufficient voucher for such COL
lector in tue settlement of his accounts
at the Treasury Department. And
the Commissioner of Internal Rove
nue. may, under the direction of tho
Secretary of the Treasury, prescribe
such regulations with reference to
such deposits as he may deem ncccs-
sary.


Sec. "a. And DO it further enacted,
That each collector shall be charged
with the whole amount of taxes by
him reccipted, whether contained in
lists delivered to him by the assessors,
respectively, or delivered or transmit
ted to him by assistant assessors from
time to time, or by other collectors
and shall be accredited with tho
| amount Of duties or taxes contained
| in the lists transmitted in the manner


above provided to other collectors,


and by them receipted as aforesaid
1 dIU tlSO tbC uuliSo VI tbNC0 VA
such persons as may have absconded,
or become insolvent, prior to the day
when the duty or tax ought, ac-
cording to tho provisions Of this
act, to have been collected Pro-
vided, That it shall be proved to tho
satisfaction Of tho First Controller Of
the Treasury that due diligence was
used by the collector, and that no
property was left from which the duty
or tax could have been recovered.
And each collector shall also be cred
tied with the amount Of all property
purchased by him for tho use Of tho
United States. provided he shall faith
fully account for and pay over tho
proceeds thereof upon resale Of tho
same as required by this act.


Soc. %. And be it further enacted.
That il any collector shall fail either