Year: 1862

in behalf Of the United States for an
amount not exceeding the said tax or
duty, with the costs and charges there
on. And all property so purchased
may be sold by said collector under
such regulations as may be prcscrib-
ed by the Commissioner of Internal
Revenue. And the collector shall rcn-
der 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 dcfray-
ing the charges.


Sec. 81. And be it further enacted,
That in any case where goods. chat
tells, 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 dcpu-
ty collector whose duty it may be to
collect the same, he is hereby anthor-
lied to collect the same by seizure
and sale of real estate and the Off
Ger making such seizure and sale shall
give notice to the person whose estate
is proposed 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, a notice
in writing, stating what particular
estate is proposed to be sold, describ.
ing the same with reasonable certain
ty, and the time when and place where
said officer proposes to sell the same !:
which time shall not be less than ten
nor more more than twenty days
from the time Of giving said notice !;
| and the said officer shall also cause q
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 like notice to be posted up at
the Postoflice nearest to the place of
residence Of the person whose 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 es-
tate seized. At the time and place
appointed, the officer making such
seizure shall proceed to sell the said
estate at public auction, offering the
the same at minimum price, includ-
ing the amount of duties with the ten
per ccntum additional thereon, and all
charges for advertising and an Off
GERS fec Of $40. And if no person
offers for said estate the amount of
said minimum, the officer shall declare
the samo to be purchased by him for
the United States, and shall deposit
with the District Attorney of the
United States decd thereof, as here
matter specified and provided other
wise the same shall bc declared to DC
sold to the highest bidder. And said
sale may be adjourned by said officer
for q period not exceeding five days,
il he shall think it advisable so to do
IL the amount bid shall not bo then
and there paid, the officer shall forth
with proceed to again sell said estate
ia the same manner. If the amount
bid shall bc then and there paid, the
officer shall give his receipt therefor,
If requested, and within Eve days
thereafter he shall make out a deed of
the estate so sold to tho purchaser
thereof, and execute the same in his
official capacity, in tho manner pre-
scribed by the laws Of the State in
which said estate may be situated, in
which said deed shall be recitcd the
fact Of said seizure, and salo with the
cause thereof, the amount of duty for
which said sale was made, and Of oil
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 accordingly,
upon request therefor. And said deed
shall 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 as q
conveyance to tho 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. Tho surplus,
if any, arising from such sale shall DC
disposed of as provided in this act for
like cases arising upon sales OF per-
sonal property. And any person whose
estate may he seized for duties. rs
aforesaid, shall have the same right
to pay or tender the amount due, with
all proper charges thereon. prior to
tho sale thereof, and thcrcupon to re-
licvc his said estate from sale, as
aforesaid, as is provided in this act
for personal property similarly situat-
ed. Aud any collector or deputy col
lcctor 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 per-
son situated in any other collection
district within the State to which said
officer resides 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 ad-
ministrators, or any person having an
interest therein, or any person on
their behalf, shall have the liberty 10
redeem the land sold as aforesaid
within one year from and after record
ing the said deed. upon payment to
the purchaser, or in case he cannot be
found in the county where the lands
are situate, to tho collector for the
use of the purchaser, his heirs, or as
signs, of the amount paid by the pur-
chaser, with interest on the same at
the ratio of twenty per centum per
annum. And it shall be tho duty Of
every collector to keep record Of all
sales of land made in his collection
district, whether by himself or his
deputies, in which shall be set forth
the tax for which any such salo was
made, the dates Of seizure and sale,
the name of the party assessed, and
all proceeding in making said sale,
tho amount of fcos and expenses, the
name Of the purchaser, and tho date