Year: 1864

such fee for levying, and such sum for the net
essary and reasonable expenses Of removing


advertising, and keeping the goods, chattles
: or effects 80 distraned, as may be prescribe


by the Commissioner of Internal Revenue


hut in case ofnon payment or tender, rs afore
= said, the said officers shall proceed to sell tn


said goods, chattels, or effects at public au,


tion. and shall and may retain from the pre-


ceeds of such sale the amount demandabe f.


the use of the Unitei States. with the nece.
sary and reasonable expenses of distraint an
: sale. and commission Of five per centur
. thereon for his own use, rendering the over


plus, ii any there be. to the person who's


goods, chattles, or effects shall have beel


distrained: Prorided. further, That there shall
be exempt from distaint the tools or mple


ments Of a trade or profession. one COW. arms
and provisions, and household furniture KEEP


for use, and apparel necessary for a family


Sec. 20. And he it further enacted That
in all cases where the property liable to dis


traint for duties or taxes under this act ma,
not be divisible, so as to enable the collector
by a sale of part thereof to raise the whole
amount of the tax, with all costs, charges, and
commissions. the whole of such property sl,all
be sold, and the surplus of the proceeds of the
sale. after satisfying the duty or tax. costs,
and charges, shall be paid to the owner of the
property, or his, her, or their legal representa-.
4 IL IL.
or refuse to receive the same. then such sur
plus shall be deposited In the Treasury of the
United States to be there held for the use OF
the owner or his, her, or their legal repre-
sentatiyes, until he, she, or they shall make
application therefor to the Secretary of the
Treasury, who. upon such application, shall
by warrant Of the Treasury, cause the same
| to be paid to the applicant. And If the prop
erty advertised for sale as aforesaid cannot be
sold for the amount of the duty or tax due
thereon, with the costs and charges, the col
lector shall purchase the same i'm behalf of the
United States for an amount not exceeding the
said tax or duty, with the costs and charges
| thereon. And all property SO purchased may
be sold by said collector under such regula-
tions as may be prescribed by the Commits
sioner Of Internal Revenue. And the collec-
tor shall render distinct account of all charg-
es incurred in the sale of such property to the
Commissioner of Internal Revenue, who shall,
by regulation. determine the fees and costs to
hc allowed in cases of distraint and other seiz-
urcs and the said collector shall pay into the
Treasury the surplus, if any there be, after de-
fraying the charges.


Sec. 80 And be it further enacted, That
in any case where goods, chattels, or effects
sufficient to satisfy the duties imposed by this
act upon any person liable to pay the same
shall not be found by the collector or deputy
collector whose duty it may be to collect the
same. he il hereby authorized To collect the
same by seizure and sale of real estate and
the officer making such seizure and sale shall
give notice to the person whose estate is pro-
posed to be sold, by giving him in hand, or
leaving at his last and usual place Of abode. If
he has any such within the collection district
where said estate is situated, n notice, in wri-
ting. stating what particular estate is propos-
nl In h. leQ ,xttb
sonabie certainty. and the time when aud
place where said officer proposes to sell the
same which time shall not he less than
twenty nor more than forty days from the
time of giving said notice. And the said Off
Ger shall also cause n notification to the same
effect TO be published in some newspaper with
in the county where such seizure Is made. if
any snch there be, and shall also cause a like
notice to be posted up at the postofricc nearest
to the estate SD seized, and in two other pub
lie places within the county. And the place
OF said sale shall not be more than five miles
distant from the estate seized except by spe-
cal order OF the Commissioner of Internal Rev.
enue. At the time and place appointed, the
officer making such seizure shall proceed to
sell the said estate at public auction. Offering
the same at minimum price, including the
amount of duties with the ten per centum ad-
ditional thereon, the expense of making such





officers fee Of ten dollars. And 1T no person
offers for said estate the amount of said mini
mum, the officer shall declare the same to be
purchased by him for the United States and
shall deposit with the district attorney OF the
United States deed thereof, as hereinafter
specified and provided otherwise, the same
shall be declared to be sold To the highest bid
der And said sale may be adjourned by said
officer for period not exceeding i've days. If
he shall think it advisable SO to do. Ii the
amount bid shall not be then and there paid,
the officer shall forthwith proceed to again sell
said estate in the. same manner. Ii the
amount bid shall he then and there paid, the
officer shall give his receipt therefor, ii request
ed, and within five days thereafter he shall
make out deed of the estate SO sold to the
purchaser thereof and execute the same i'm
his officia, capacity. in the manner prescribed
by the laws of the State in which said estate
in which said estate may I've situated, in which
said deed shall be recited the fact of said seiz-
ure and sale, with the cause thereof, the
amount of duty for which said sale WAS made,
and of all charges and fees, and the amount
paid by the purchaser, and all his acts and
doings in relation to said seizure and sale, and
shall have the same ready for delivery to said
purchaser, and shall deliver the same accord
ingly, upon request therefor. And said deed
shall be prima facie evidence of the truth of
the facts stated therein, and, If the proceed
ings of the officer as set forth have been sub
stantially in pursuance OF the provisions of this
act, shall BIZ considered and operate Us a con-
veyance to the purchaser of the title to said es-
tate, but shall not effect the rights of innocent
parties acquired previously to the claim OF the
United States under this act. The surplus, il
any, arising from such sale shall be disposed
of as provided in this act for like cases arising
4 nf al nd
person whose estate may be seized for duties,
as aforesaid. shall have the same right to pay
or tender the amount due, with all proper
charges thereon. prior to the sale thereof, and
thereupon to relieve his said estate from sale
as aforesaid, az is provided in this act for per-
sonal property similarly situated. And any
collector or deputy collector may, for the coli
lection of duties imposed upon any person, OF
/ for which any person may be liable by this
act and committed 10 him for collection, seize
and sell the lands of such person situated in
any other collection district within the State
in which said officer resides and his proceed
ings i'm relation thereto shall have the same
effect as If the same were had in his proper col
lection district. And the owners their heirs,
executors, or administrators, or any person
having an interest therein or q lien thereon


OF any person on their behalf, shall have lib
erty To redeem the land sold as aforesaid
within one year from and after recording the
said deed upon payment to the purchaser, OF
in case he cannot be found in the county
where the lands are situate to the collector


for the use of the purchaser. his heirs or as
signs. of the amount paid by the purchaser


with interest on the same at the rate OF TWEEN
per centum per annnm. And it shall he the
duty of every collector to keep record of nj
sales of lands made in his collection district


whether by himself or his deputies, in which
shall be SET forth the tax for which any such
sale was made. the dates of seizure and sale
the name of the party assessed, and all pro
ceedings in making said sale, the amount o
fees and expenses, the name of the purchaser
and the date of the deed; which record shal


be certified by the officer making the sale
And il shall he the duty Of any deputy max
ing sale, as aforesaid, to returna statement o
all his proceedings to the collector, and to Ger
tiiy the record thereof And in case Of thu
death or removal of the collector, or the expi


ration of his term of office from any other
cause. said record shall be deposited in the
Office Of the clerk Of the district court of the
United States for the district within which
the said collector resided and copy of eve.
ry such record. certified by the collector. OF
by the clerk, as the case may require, shall bt