Year: 1864

I''o'NS"t- Sitstil Tt TenfefntU as npTelnDpfOf
provided, the collector or clerk, as the ca,


may be, shall make an entry of the fact mo
the record aforesaid. and the said entry shal


he evidence of such redemption. And tn


claim of the Government to lands sold unde


and by virtue of the foregoing provisions shall
he held to have accrued ut the time Of sczur


thereof


Sec. 81. And be it further enacted, Tha


II any collector shall find. upon any list of tax
es returned to him for collection, property ly


ing within his district which il charged witt


any specific or ad valorem tax or duty. bu


which is not owned. occupied, or superintend


ed by some person known to such collector /


reside or To have some place of business With


the United Ststes, and upon which the duty o


tax has not been paid within the time requir


ed by law, such collector shall forthwith tax,


such property into his custody, and shall AL
vertise the same, and the tax charged upor


the same. in some newspaper published i'm hi,


district. If any shall be published therein, 9th


erwise in some newspaper in adjoining district
for the space of thirty days and if the taxes


thereon, with all charges for advertising. shall
not be paid within said thirty days, such col.
lector shall proceed to sell the same, or SC
much as is necessary, in the manner provided
for the sale Of other goods distrained for the
non payment of taxes, and ont of the proceeds
shall satisfy all taxes charged upon such prop
erty, with the costs of advertising and selling
the same. And like proceedings to those pro-
vided in the preceding section for the purchase
and resale of property which cannot he sold
for the amount OF dutry or tax due thereon
shall be had with regard to the property sold
under the provisions of this section. And
any surplus arising from any sale herein pro-
vided for shall be paid into the Treasury. for
the benefit of the owner of the property. And
the Secretary of the Treasury is authorized, i'm
any case where money shall be paid into the
Treasury for the benefit of any owner of prop
erty sold as aforesaid, TO repay the same, on
proper proof being furnished that the person
applying therefor is entitled to receive the
same.


Sec g. And be it further enacted. That
whenever collector shall have on any list du-
ly returned to him the name of any person
not within his collection district who is liable
to tax, or of any person SD liable to tax who
shall have. in the collection district In which
he resides. no sufficient property subject to
seizure or distraint from which the money due
for duties or tax can be collected, it shall and
may be lawful for such collector to transmit a
copy or statement containing the name of the
person liable to snch duty or tax as aforesaid,
with the amount and nature thereof, duly Ger
titled under his hand, to the collector of any
district TO which said person shall have re-
moved, or in which he shall have property,
real or personal, liable to I've seized and sold
for duty or tax and the collector of the dis
trict to whom the said certified copy or state
ment shall be transmitted shall proceed To
collect the said duty or tax in the same way
as If the name OF the person and objects of tax
in the certified copy or statement
were on any list furnished to him by the as
SCISSOR OF his own collection district and the
said collector, upon receiving said certified
copy or statement as aforesaid, shall transmit
his receipt for It tn the COLLECTOR sending the
same 10 him. ,...... .-.. . ......


Sec. 90 And be il further enacted, That
the several collectors shall. at the expiration
Of each and every month after they shall, re-
spectively, commence their collections, trans.
init to the Commissioner of Internal Revenue
a statement Of the collections made by them,
within the month. and pay over
or at such time or times as NAV be
required by the Commissioner of Internal
Revenue, the moneys by them respectively
collected within the said term. and at such
places AS may be designated and required by
the Commissioner of Internal Revenue and
each of the said collectors shall complete the
of all sums assigned to him for col
lection, as aforesaid, shall pay over the same
into the Treasury, and shall render his ac-
counts to the Treasury Department as often
as he may be required. And the Secretary of
the Treasury is authorized To designate one or
more repositories in each State, for the de-
posit and safe keeping of the moneys collected
by virtue Of this act ; and the receipt .of the
proper officer OF such depository to a collector
for the money deposited by him shall be a
sufficient voucher for such collector i'm the
settlement of his accounts at the Treasury De-
partment. And the Commissioner of Inter
nal Revenue may. under the direction of the
Secretary of the Treasury, prescribe such regu-
lations with reference to such deposits as he
may deem necessary.


Sec. "a. And be it further enacted, That
each collector shall be charged with the whole
amount of taxes, whether contained in lists
delived to him by the assessors. respectively,
or delivered or transmitted to him by assist
ant assessors from time to time, or by the 9TH
er collectors. and with the additions thereto.
with the par value of all stamps deposited
with him, and with all moneys collected for
passports, penalties, forfeitures, fees, or costs
and he shall he credited with all payments
made as provided by law. with all stamps re-
turned by him uncancelled to the Treasury,
with the salary, fees, commissions and charg
es allowed by law. and with the amount of
duties or taxes contained i'm the lists transmit
ted in the manner above provided to other
collectorsr and by them receipted as aforesaid !;
and also with the amount of the duties or tax
es of such persons rs may have absconded, or
become insolvent prior to the day when the
duty or tax ought, according to the proyis-
ions of this act. to have been collected Prori-
ded, That it shall be proved to the satisfaction
of the Commissioner of Internal Revenue that
due diligence was used by the collector, and
that no property was left from which the duty
or tax could have been recovered, who shall
certify the facts to the First Comptroller OF
the Treasury. And each collector shall also
be credited with the amount of all property
purchased by him for the use of the United
States provided he shall faithfully account for
and pay over the proceeds thereof upon u re-
sale Of the same as required by this act.


Sec. 35. And be it further enacted. That
If any collector shall fail either to collect OF
to render his account or TO pay over in the
manner or within the times hereinbefore pro-
yided, it shall be the duty of the First Comp.
troller of the Treasury, and he is hereby au-
thorized and required, Immediately after evi.
dence of such delinquency, to report the
same to the Solicitor of the Treasury, whe
shall issue warrant Of distress against such
delinquent collector, directed to the marsha
of the district, therein expressing the amoun


with which the said collector is chargeable
and the sums, ii any, which have been paie
over by him, SO far as the same are ascertaina


BILE. And the said marshal shall, himself, OF


by his deputy Immediately proceed to levy
and collect the sum which may remain due,


with five per centnm thereon, and all the ex-


penses and charges of collection, by distress
and sale Of the goods and chattels. or any per-
sonal effects Of the delinquent collector, Civ.
ing at least five days notice of the time and


place of sale, In the manner provided by law


for advertising sales of personal property on
execution in the State wherein such collector


resides. And the bill OF sale Of the officer OF
any gaods, chattels, or other personal proper
ty distrained and sold as aforesaid, shall be
conclusive evidence of title to the purchaser,
and prina facie evidence Of the right of the


officer to make such sale. and Of the correct


ness of his proceedings in selling the same.
And for want of goods and chattels, or Other


personal effects of such collector, sufficient te


satisfy any warrant of distress, issued pursn.


ant to the preceding section of this act, the


lands and real estate Of such collector, or SC
much thereof AZ may be necessary for satisfy
ing the said warrant, after being ADVERTISED
for at least three weeks In not less than thre.
public places in the collection district, and In
one newspaper printed in the county or dis
trict. il any there be. prior to the proposed
time of sale, shall be sold at public auction b,


tho marshal or his deputy, who, upon such
sale, shall, a. such marshal or deputy marshal