Year: 1862

scribed BY the Commissioner of Internal Rsve
l'nue; but IN case Of non.payment or tender, Al


aforesaid, the said officer shall proceed to sell


the said goods, chattels, or effects at publ,
auction, and shall and may retain from the pro
ceeds OF such sale the amount demandable fo


the use Of the United States, with the necessar,
and reasonable expenses Of distraint and sale
and commission Of five per centum thereon fo,
his own use, rendering the overplus, if On,
there be, to the person whose goods, chattels
or enects shall have been distrained. Provided
That there shall be exempt from distraint tht
tools or implements Of . trade or profession, one
COW, arms, and provisions, and household fur
,n'ture kept for use, and apparel necessary for 8
family. N.S


Sec. 20. And be it further enacted, That ir
all csses where the property liable to distrain,
for duties or taxes under this act may not be
dlvisible, 80 ~ to enable the Collector by SALE
OF part thereof TO raise the whole amount of the
tax, with all costs, charges, and commissions
the whole Of such property shall be sold, anG
the surplus Of the proceeds of the sale, afte,
satisfying the duty or tax, costs, and charges
shall be paid to the owner of the property, o,
bis, her, or their legal representative, or If he
she, or they cannot be found. or refuse to re-
ceive the same, then such surplus shall be depos
tied in the Treasury of the United States, to be
there held for the use of the owner, or bis, her
or their legal representatives, until he, she, OF
they shall make application therefor to the Sec,
retary Of the Treasury, who upon such applca.
ton, shall, BY warrant on the Treasury, cause
the same TO be paid to the applicant. And il
the property advertised for sale cannot be sold
for the amount Of the duty or tax due thereon,
with the costs and charges, the Collector shall
purchase the same in behalf Of the United States
tor 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 regulations as may be pre-.
scribed by the Commissioner of Internal Rev.
enue. And the Collector shall render distinct
account of all charges incurred in the sale of
such property, and shall pay into the Treasury
the surplus, if any there be-, after defraying the
charges.


Sec. 81. And be it further enacted, That in
any case where goods, cba:tels, or effects suffi
cient 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, be is
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 proposed to be sold, BY
giving himiin hand, or leaving at his last and
usual place of abode, If he has anv such within
the collection district where said estate is situ.
ated, notice in writing, stating what particular
estate is proposed to be sold, describing the
same with reasonable certainty, and the time
when and place where said officer proposes to
sell the same; which time shall not be less than
ten nor more than twenty days from the time of
giving said notice; and the said officer shall also
cause notification to the same effect to be
published in some newspaper within the county
where such seizure is made, if any such there be,
and shall also cause q like notice to be posted
up at the Post Office nearest to the place Of re-.
sidence'of the person whoee estate shall be so
seized, and in two other public places within the
county, and the place of said sale shall not be more
than five miles distant from estate seized 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 a mini
mum price, including the amount Of duties with
the ten per centum additional thereon, and all
charges for advertising and an officers fee Of
80. And If no person offers for said estate the
amount of said minimum, the officer shall declare
the same to be purchased by him for the United
States, and shall deposit with the District At
torney of the United States q deed thereof, as
hereinafter specified and provided; otherwise





highest bidder. And said sale may be adjourned
by said officer for period not exceeding Eve
days, If he shall think it advisable SO to do. If
the amount bid shall not be then and there paid,
the officer shall forthwith proceed to again sell
said estate in the same manner. If the amount
bid shall be then and there paid, the officer shall
give bisreceipt therefor, il requested, and within
Eve days thereafter he shall make out Q deed of
the estate 70 sold to the purchaser thereof, and
execute the same in bis official capacity, in the
manner prescribed by the laws of the the State
in which said estate may be situated, in which
said deed shall be recited the fact Of said seizure
and sale With the cause thereof, the amount of
duty for which said sale was made, and Of al
charges aud fees, and the amount paid by the
purchaser and all bis 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 accordingly, upon request there.
for. And said deed ehall be prima facie evidence
of the truth of the facts stated therein; and If
the proceedings of the officer, as set forth, have
been substantially in pursuance Of the provisions
of this act, shall be considered and operate a. q
conveyance to the purchaser of the title to said
estate, but shall not affect the rights Of third
persons acquired previously TO the claim of the
United States under this act. The surplus, if
any, arising from such sale shall be disposed of
as provided in this act for like cases arising upon
sales of personal property. And any person
whose estate may be seized for duties, as afore-
said, 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 as is pro.
vided in this act for personal property similarly
situated. And any Collector or Deputy Cellec.
tor may, for the collection of duties imposed
upon any person by this act, and committed to
him for collection, seize and sell the lands of
such person situated in any other collection dis.
trict within the State in which said officer re-
sides; and his proceedings in relation thereto
shall have the same effect as if the same were
had in his proper collection district; and the
owners, their heirs, executors or administrators,
or any person having an interest therein, or any
person on their behalf, shall have the liberty 70
redeem the land sold as aforesaid within one
year from and after recording the said deco,
upon payment to the purchaser, or in case ne
cannot be found in the county where the ianas
are situate, to the Collector for the use OF sne
purchaser, his heirs, or assigns, OF the amounI
paid by the purchaser, with interest On .ne same
at the rate Of twenty per ceutum per peio aonam.-