Year: 1864

in which said estate may be situated, in
which said deed shall be rected the fact Of
said seizure and sale, with the cause thereof,
the amount of duty for which said sale was
made, and of all charges aud 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 there
for. And said deed shall be prima facie
evidence of the truth of the facts stated
therein, and, if the proceedings Of the Off.
Ger as set forth have been substantially in
pursuance of the provisions of this act, shall
be considered and operate as a conveyance
to the purchaser of the title to said estate,
but shall not affect the rights Of innocent
parties acquired previously to the claim of
the United States under this act. The sur
plus, if any, arising from such sale shall be
disposed of as provided in this act for like
cases arising upon sales of personal pro-
perty. And any person whose estate may
be seized for duties, as aforesaid, 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
provided in this act for personal property
similarly situated. And any collector or
deputy collector may, for the collection Of
duties imposed upon any person, or for
which any person may be liable by this act,
and committed to him for collection, seize
aud sell the lands of such person situated
in any other collection district within the
State in 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 admins
traitors, or any person having an interest
therein or lien thereon, or any person on
their behalf, shall have liberty to redeem
the land sold as aforesaid, within one year
from and after recording the said deed, upon
payment to the purchaser, or in case he
cannot be found in the county where the
lands are situate, to the collector, for the
use of the purchaser, his heirs or assigns,
of the amount piid by the purchaser, with
interest on the same at the rate Of twenty
per centum per annum. And it shall be
the 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 sale was made, the dates Of
seizure and sale, the name of the party as
sessed, and all proceedings in making said
sale, the amount of fees and expenses, the
name of the purchaser, and the date Of
the deed; which record shall be certified
by the officer making the sale. And it
shall be the duty Of any deputy making
sale, as aforesaid, to return statement Of
all his proceedings to the collector, and to
certify the record thereof And in case Of
the death or removal of the collector, or
the expiration Of his term Of Office from
any other cause, said record shall be de-
posted in the Office Of the clerk Of the dis
-trict court Of the United States for the dis
trict within which the said collector resided ;
aud copy of every such record, certified
by the collector, or by the clerk, as the case
may require, shall be evidence in any court
Of the truth Of the facts therein stated.
And when any lands sold, as aforesaid, shall
be redeemed as hereinbcfore provided, the
collector or clerk, as the case may be, shall
make On entry Of the fact upon the record
aforesaid, and the said entry shall be evi.
dencc Of such redemption. And the claim
Of the Government to lands sold under and
by virtue Of the foregoing provisions shall
be held to have accrued ut the time Of sciz.
ure thereof.


Sec. 81. Andb be IL further enacted, That
If any collector shall find, upon any list Of
taxes returned to him for collection, pro


perty lying within his district which il
charged with any specific or ad valorem tax
or duty, but which is not owned, occupied,
or superintended by some person known tc
such collector to reside or to have some
place Of business within the United States,
aud upon which the duty or tax has moi
been paid within the time required by law


such collector shall forthwith take such
property into his custody, and shall adyer.
tisc the same, and the tax charged upon
the same, In some newspaper published in


his district, If any shall be published therein


otherwise in some newspaper in an adjoin'
ing 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 collector shall proceed
to sell the same, or SO much as is necessary


in the manner provided for the sale Of other
goods distrained for the non-payment oI


taxes, and out Of the proceeds shall satisfy
all taxes charged upon such property, with


the costs Of advertising and selling the
same. And like proceedings to those pro


vidcd in the preceding section for the pur.
chase and resale Of property which cannoi


be sold for the amount Of duty or tax due
thereon shall be had with regard TO pro.


perty sold under the provisions Of this sec.
tion. And any surplus arising from any
sale herein provided for shall be paid into
the Treasury, for the benefit Of the owner
Of the property. And the Secretary o.
the Treasury is authorized, in any case
wherc money shall be paid into the Treasury
for the benefit Of any owner Of property
sold as aforesaid, to repay the same, on pro
per proof being furnished that the person
applying therefor is entitled to receive the
same.


Sec. 80. Aad be IL further enacted, Thai
whenever collector shall have on any list
duly returned to him the name Of any per.
son not within his collection district who il
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