Year: 1862

nal Revenue, and the other to the first
controller of tho Treasury and all


lists received from time to time. as
aforesaid. shall be in like form and
manner transmitted as aforesaid.


Sec. 10. And be il further enacted,
That each Of said collectors shall,
within ten days after receiving his
annual collection list from tho asses.
sors, respectively, as aforesaid, give
notice, by advertisement published in
each county in his collection district.
in ono newspaper printed in such
county, if any such there be, and by
notifications to be posted up in ut least
four public places in each county in
bis collection district, that the said
duties have become due and payable,
and state the time and place within
said county at which he will attend
to receive the same, which time shall
not be less than ten days after such
notification; and all persons who
shall neglect to pay the duties aud
taxes so as aforesaid assessed upon
them to the collector within the time
specified, shall be liable to pay ten per
centum additional upon the amount
thereof, the fact Of which liability
shall be stated in the advertisement
and notifications aforesaid. And with
regard to all persons who shall neg
lect to pay as aforesaid, it shall be the
duty Of thecollcctor, in person or by
deputy, within twenty days after such
neglect, to make a demand personally,
or at the dwellings or usual places of
business of such persons, if any they
have, for payment Of said duties or
taxes, with ten per ccntum additional
aforesaid. And with respect to all
such duties or taxes as are not inclu-
ded in the annual lists aforesaid, and
all taxes and duties tho collection of
which is not otherwise provided for in
this act, it shall be the duty of each
collector, in person or by deputy, to
demand payment thereof, in manner
aforesaid, within ten days from and
after receiving the list thereof from
the assessor and il the annual and
other duties shall not be paid within
ten days from and after such demand
thereof, it shall bc lawful for such col
lector or his deputies to proceed to
collect the said duties or taxes with
ten per ccntum additional thereto, as
aforesaid, by distraint and sale Of the
goods, chattcls, or effects Of the per-
sons delinquent as aforesaid. And in
case of such distraint it shall be the
duty of the officer charged with the
collection to make, or cause to be
made, an account of the goods, or
chattels which may be distrained, n
copy Of which, signed by the officer
making such distraint, shall be left
with the owner or posscssor of such
goods, chattcls, or effects, or at his
or her dwelling, with some person
with suitable ago and discretion, with
note Of the sum demanded, and the
time and place Of sale (; and tho said
officer shall forthwith cause a notifi-
cation to be published in somo news
paper within the county wherein such
distraint is made, if there is news
paper published in said county. or to
be publicly posted up at the post of.
fec, il there be one within five miles,
nearest to the residence of tho per-
son whose property shall be dstraincd,
and in not less than two other public
places, which notice shall specify tho
articles distraincd, and tho time and
place for the sale thereof, which time
shall not be less than 10 nor moro than
90 days from the date of such notii-
cation, and the place proposed for sale
not more than five miles distant from
the place of making such distraint I:
Provided, That in any case Of dis
traint for tho payment of the duties
or taxes aforesaid, the goods, chattcls,
or effects so distraincd shall and may
be restored to the owner or possessor
if, prior to the sale, payment of the
amount duo or tender thereof shall be
made to the proper officer charged
with the collection Of the full amount
demanded, together with such fee for
levying. and such sum for the neccs-
sary and reasonable expense of re-
moving, advertising. and keeping the
goods, chattcls or effects so distrainod
as may be prescribed by the Commits


sioner Of Internal Revenue but in
case Of non-paymcnt or tender, as
aforesaid, the said officer shall proceed
to sell the said goods, chattcls, or ef-
fccts at public auction, and shall and
may retain from the proceeds Of such
sale the amount dcmandable for the
uso Of the United States, with the
necessary and reasonable expenses Of
distraint and sale, and a commission
of five per ccntum thereon for his own
use, rendering the ovcrplus, if any
there be, to the person whose. goods,
chattcls or effects shall have been dis
trained: Provided. That there shall
be exempt from distraint the tools or
implements of a trade or profession,
one COW, arms, provisions, aud house,
hold furniture kept for use, and APP
parcl necessary for family.


Sec. 20. And be it further enacted,
That in all cases where tho property
liable to distraint for duties or taxes
under this act may not be divisiblc,
so as to enable the collector by q sale
of part thereof to raise tho whole
amount Of the tax, with all costs,
charges, and commissions, tho whole
Of such property shall be sold,
aud the surplusthe proceeds Of the
sale, after satisfying tho duty or
tax, costs, and charges, shall be
paid to tho owner of tho property,
or his, her, or their legal repre-
sentation, ,'or if he. she, or they cannot
DO found, or refuse to receive the
same, then such surplus shall be de-
posted in the Treasury of the United
States, to be there held for the use OF
tho owner, or his. her, or their legal
representatives. until he. she, or they
shall make application therefor to the
Secretary Of tho Treasury. who upon
such application, shall, by warrant on
the Treasury, cause tho same to be
paid to the applicant. Aud if the
property advertised for sale cannot be
sold for the amount Of the duty or tax