Year: 1861

with cause a notification 10 be publicly posted
UP at two Of the taverns nearest to the resi-.
donce Of the person whose property shall be
ds,raned, or at the courthouse Of the same
county, il not more than ten miles distant,
which notice shall specify the articles dis.
trained, and the time and place for the sale
thereof, which time shall not be less than ten
days from the date Of such notification, and the
! place proposed Tor sale not more than five miles
distant from the place OF making such dstrsint
Prouided That in any case Of distraint for the
| payment of the tax aforesaid, the goods, chat.
tells, or effects so distrained shall and may be
restored to the owner or possessor, if, prior to
the sale thereof, payment or tender thereof
shall be made to the proper officer charged with
the collection of the full amount demanded, to.
gether with such fee for levying, and such sum
tor the necessary and reasonable expense OF
removing and keeping the goods, chattels, or
effects SO distrained, as may be allowed in like
cases by the laws of practi ce OF the State
wherein the distraint shall have been made
but in case of non. payment or tender, as atore-
said, the said officers shall proceed to sell the
said goods chattes, or effects at public auc.
| ton, and shall and may retain from the pro
ceeds of such sale the amount demGndable for
the use Of the United States, with the neces.
sary and reasonable expenses of distraint and
sale, and a commission of five per centum
thereon for his own use, rendering the over.
plus, if any there be, to the person whose goods,
chatels, or effects shall have been dstrained:
| Provided, That it shall not be lawful to make
dslrsint Of the tools or implements Of a trade
or profession, beasts Of the plough necessary
for the cultivation Of improved lands, arms, or
household furniture, or apparel necessary for
q family.


Sec. &c. And be Il further enacted, That when.
ever goods, chattels, or effects sufficient to sat
isty any tax upon buildings, dwelling g-houses, or
lands and their improvements, owned, occupied,
or sup rintended by persons known or residing
within the same collection district, cannot be
found, the collector having first advertised the
same for thirty days, IN a newspaper printed
within the collection district, if such there be,
and having posted up, in at least ten public
places within the same, a notification OF the in.
tended sale, thirty days previous thereto shall
proceed to sell at public sale 80 much OF the
said property as may be necessary to satisfy the
taxes due 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 divisible 80 as to ena.
bic the collector by sale of part thereof to
raise the whole amount of the tax, with oil costs,
charges, and commissions, the whole OF such
property shall be sold, and the surplus Of the
proceeds of the sale, after satisfying the tax,





to the owner Of the property, or his legal repre-
sentatives, or if he or they cannot be found, or
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
or his legal representatives, until he or they
| shall make application therefor to the Secretary
| of the Treasury, who, upon such application,
shall, by warrant on the Treasury, cause the
same to be paid to the applicant And if the
property advertised for sale as aforesaid cannot
be sold for the amount of the tax due thereon,
with the said additional twenty per centum
thereto, the collector shall purchase the same
in behalf of the United States for the amount
| aforesaid: Provided, That the owner or super.
ntendent of the property aforesaid, after the
same shall have been, as aforesaid, advertised
for sale, and before it shall have been actually
sold, shall be allowed to pay the amount of the
tax thereon, with an addition Of ten per centum
on the same, on the payment of which the sale
of the property shall not take place Prorided,
also, That the owners, their heirs, executors or
administrators, or any person on their behalf,
1 shall have liberty to redeem the lands and other
property sold, as aforesaid within two years from
the time of sale, upon payment to the collector
for the use of the purchaser, his heirs or as
signs, 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 be
given in pursuance of such 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
sal such property, and shall pay into the Treas
ury the surplus if any there be, of the aforesaid
addition OF twenty per centum, or ten per cent
um, as the case may be, after deiraying the
charges. And IN every case OF the sale of real
estate which shall be made under the authority
lnFt h, .l. l.
their lawful deputies, respectively, the deeds Tor
the es ates so sold shall be prepared, made, ex
ecuted, and proved or acknowledged at the time
and times prescribed in this act by the collec
tors, respectively, within whose collection dis.
trict such real estate shall be situated in such
form OF law as shall be authorized aud required
by the laws Of the United States, or by the law
OF the State in which such real estate lies, for
making, executing proving, and acknowiedg.
ing deeds Of bargain and sale or other convey
ances for the transfer and convey ance OF real
estate and for every deed so prepared made,
executed, proved, and acknowledged, the pur
chaser or grantee shall pay to the collector
the sum of two dollars, for the use of the c,l.
lector or other person eHecting the sale of the
real estate thereby conveyed.


Sec. 81. And be Il further enacted, That with
respect to property lying within any collection
district not owned or occupied, or superinteuded
by some person residing in such collection dis
trict, and on which the TAX shall not have been
paid to the collector within ninety days after the
day on which he shall have received the collec.
tion lists from the said assessors, respectively,
as aforesaid or the requistion of the Secretary
Of the Treasury as Aforesaid, the collector shall
transmit lists of the same to one OF the collec.
tors within the same State, to be designated for
that purpose bv the Secretary of the Treasury
and the collector, who shall have been thus des.
ignated by the Secretary Of the Treasury, shall
transmit receipts for all the lists received, as