Year: 1862

!. JUNE, 1889.
And it shall be the duty of any deputy making


sale as Aforesaid, to return statement of all hs
proceedings 70 the Collector, and to certify the
record thereof. And in case Of the death or re.
mova OF the Collector, or the expiration Of his


sfm OF office or from any other cause, said record


.Ssl, ma be deposited in the Office Of the Clerk Of


tne District Court Of the United States for the


district within which the said Collector resided.


ana copy of every such record certified by the


ooiector, or BY the Clerk, as the case may re.


quiIe' snail be evidence in any Court of the truth


" the facts therein stated. And when any lands


soio, 40 aforesaid. shall be redeemed az herein


before provided, the Collector or Clerk, as the


case may be, shall make an entry of the fact upon


'ne record aforesaid, and the said entry shall be


eslaence OF such redemption. And the claim
Oh tne Government to lands sold under and BY


virtue oi tne foregoing provisions, shall be held


ssve accrued st the time Of seizure thereof.
Sec. Iz. ana oe IT further enacted That if any
I Collector shall find upon any lists Of taxes r..


turned to him Tor collection, property lyinr


within bic district which is charged with sn1
specitc or ad valorem tax or duty but which ia


not owned, occupied, or superintended bv soms
person known to such collector to reside q, IN


have some place of business within the U,itsd y
States, such collector shall forthwith take mch


property into bis custody and shall advertise the
same, and the tax charged upon the same, ia


some newspaper published in hls district, if anv
shall be published therein, otherwise 10 some
newspaper in an 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 collector shall proceed to
sell the same, or so much as is necessary, in the
manner provided for the sale of other goods dis
trained for the non-payment Of taxes, and out of
the proceeds shall satisfy all taxes charged uoon
such property, with the costs of advertising and
selling the same. And like proceedings to those
provided in the preceding section for the pur.
chase and resale of property which cannot be
sold for the amount of duty or tax due thereon,
shall be had with regard to property sold under
the provisions Of this section. And any surplus
arising from any sale herein provided for, shall
be paid into the treasury, for the benef. of the
owner of the property. And the Secretary of
the Treasury Is authorized in any case where
money shall be paid into the treasury for the
benefit Of any owner of property sold as afore-
said, to repay the same, on proper proof being
furnished that the person applying therefor is
entitled to receive the same.


Sec. %. And be it further enacted, that the
several collectors shall, at the expiration of each
and every month after they shall, respectively,
commence their collections, transmit to the Com.
missioner OF Internal Revenue sta tement of the
collections made by them, respectively, within
the month, and pay over monthly, or at such
time or times as may be required by the Com.
missioner of Internal Revenue, the moneys By
them respectively collected within the said term,
and at such places as may be designated and re.
quired by the Commissioner of Internal Revenue.
and each of the said collectors shall complete
the collection Of all sums annually assigned to
him for collection, as aforesaid, shall pay over
the same into the treasury, and shall render his
final account to the Treasury Department as
often as he may be required, and within six
months from and after the day when he shall
have received the collection lists from the said
assessors, or assistant assessors % Aforesaid
and the Secretary Of the Treasury is authorized
to designate one or more repositories 10 each
State, for the deposit 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 sufficient voucher for such Collector
in the settlement of bis accounts at the Treas.
ury Department.. And the Commissioner of In.
ternsl Revenue may, under the direction Of the
Secretary of the Treasury prescribe such regula-
tions with reference to such deposits as be may
deem necessary. izaa 5ea" ,s 30 III


Sec. "a. And be it further enacted That
each collector shall be charged with the whole
amount of taxes by him receipted, whether con.
tanned in lists delivered to him by the assessors,
respectively, or delivered or transmitted to him
by Assistant Assessors from time to time, or by
other Collectors; snd shall be credited with the
amount Of duties or taxes contained in the lists
transmitted in the manner above provided to
other Collectors, and BY them receipted a. sfore-
said and also for the duties or taxes of such
persons as may have absconded, or become In.
solvent, prior to the day when the duty or tax
ought, according to the provisions of this act. to
have been collected; Provided, That it shall be
proved to the satisfaction Of the First Controller
Of the Treasury that due diligence was used BY
the Collector, and that no property was left from
which the duty or tax could have been recover.
ed. And each Collector shall also be credited
with the amount Of all property purchased BY
him for the use of the Uuited States, provided
he shall faithfully account for and pay over the
proceeds thereof upon . resale of the same q
required by this act 1


Sec. Is. And be it further enacted, That il
any Collector shall fail either to collect or 70
render his account, or to pay over in the manner
or within the times hereinbefore provided, it
shall be the duty of the First Controller of the
Trensury, and he is hereby authorized and re- q
quired, Immediately after such delinquency, to
report the same to the Solicitor Of the Treasury,
who shall issue warrant Of distress against such
delinquent Collector and his sureties directed to
the Marshal of the district, therein expressing
the amount of the taxes with which the said Col.
lector is chsrgeabe, and the sums If any, which
have been paid. And the said Marshal shall,
himself, or by his deputy, immediately proceed
to levy and collect the sum which may remain
due, by distress and sale Of the goods and chat.
tells, or any personal effects Of the delinquent
Collector, giving at least five days notice Of the
time and place Of sale, in the manner provided
by Law tor advertising sales of personal property
on execution in the State wherein such Collec-
tor resides; and, furthermore, if such goods.
chattles and effects cannot be found sufficient to
satisfy the said warrant, the said Marshal or his
Deputy shall and may proceed to levy and col.
lect the sum which remains due, by distress and
sale of the goods and chattels, or any personal
effects, OF the surety sureties OF the delinquent