Year: 1861




blank books used in the execution of their du-
ties; and the compensation herein specified
shall be in full for all expenses not otherwise
particularly authorized, and shall he paid ut
the Treasury, and such amount as shall be re-
quired for such payment is hereby appropri
ated.


SEC. 81. Ind be it further enacted, That each
collector, on receiving list as aforesaid from
the said assessors, respectively, shall subscribe
three receipts; one of which shall be given on
| full and correct copy of such list, which list
shall be delivered by him to, and shall remain
with the assessor of his collection district and
shall bc open to the inspection of any person
who may apply to inspect the same and the
other two receipts shall be given on aggregate
statements of the lists aforesaid, exhibiting
the gross amount of taxes to be collected in
each county or State district contained in the
collection district, one of which aggregate
statements and receipts shall be transmitted
to the Secretary, and the other to the First
Comptroller of the Treasury.


SEC. 81 And be 10 further eadcted That each
collector, before receiving any list, as aforesaid
for collection, shall give bond with one or
more good and sufficient sureties, to be ap-
proved by the Solicitor of the Treasury, in the
amount of the taxes assessed in the collection
district for which he has been or may be ap-
pointed which bond shall be payable to the
United States, with condition for the true and
faithful discharge of the duties of his office ac
cording to law, and particularly for the due
collection and payment of all moneys assessed
upon such district, and the said bond shall bc
transmitted to the Solicitor of the Treasury
and, after approval 10y him, shall be deposited
in the office of the First Comptroller of the
Treasury: Prouided ai,caRs That nothing here
in contained shall be deemed to annul or in
any wise impair the obligation of the bond
heretofore given by any collector; but the
same shall be and remain in full force and vir
tue, any thing in this act to the contrary
thereof in any wise notwithstanding.


SEC 80. lind be IL further enacted, That the
annual amount of the taxes so assessed shall
lie and remain a lien upon all lands and other
real estate of the individuals who may be as
sessed for the same, during two years after the
time it shall annually become due and paya-
BILE and the said lien shall extend to- each
and every part of all tracts or lots of land or
dwelling houses, notwithstanding the same
may have been divided or alienated in part.


SEc. 34 lind be ii futher enacted, That each
collector shall be authorized to appoint, by an
instrument of writing under his hand and
seal, as many deputies as he may think proper,
to be by him compensated for their services,
and also to revoke the powers of any deputy,
giving public notice thereof in that portion of
the district assigned to such deputy and each
such deputy shall have the like authority in ev-
cry respect, to collect the direct tax SO assessed
within the portion Of the district assigned to
him which is by this act vested in the collector
himself; but each collector SHALL i'm every re-
spect, be responsible both to the United States
and to individuals, as the case may be. for all
moneys collected, and for every act done, as
deputy collector by any of his deputies whilst
| acting as such Prorided, That nothing herein
contained shall prevent any collector from col
| iectinS himself the whole or any part OF the
tax 50 assessed and payable in his district.
SEC. 35. Ind be n further sucteti, That each
| of the said collectors shall, within ten days af-
ter receiving his collection list from the asses
sors respectively, as aforesaid, and annually.
within ten days after he shall be so required
10y the Secretary of the Treasury advertise ina
one newspaper printed in his collection district,
il any there be, and by notifications TO be
posted up in at least four public places in his
collection district, that the said tax has become
due and payable, and state the times and
places at which he or they will attend to re-
ceive the same, which shall be within twenty
days after such notification and with respect
to persons who shall not attend, according To
such notifications, it shall be the duty of each
collector, in person or by deputy, to apply
| once at their respective dwellings within such
! district, and there demand the taxes payable
by such persons, which application shall be


made within sixty days after the receipt OF the
collection lists as aforesaid or after the receipt
of the requisition of the Secretary of the
Treasury, as aforesaid. by the collectors and
If the said taxes shall not be then paid, or
within twenty days thereafter, 1t shall be law
full for such collector or his deputies, to pro-
ceed to collect the said taxes 10y distraint and
sale of the goods, chattels, or effects, Of the
persons delinquent rs aforesaid. And in case
of such distraint, il shall the duty of the Off
Ger charged with the collection to make, or
cause to be made, an account of the goods or
/ chattels which may be distrained, II copy Of
which, signed by the officer making such dis
| traint, shall be left with the owner or posses
sor of such goods, chattels or effects, or at his
or her dwelling, with some person of suitable
age and discretion, with note of the sum de-


manded, and the time aud place of sale; and
the said officer shall forthwith cause notfi-
cation to be publicly posted up at two of the
taverns nearest to the residence of the person
whose property shall be distraincd, or at the
courthouse of the same county, if not more
than ten miles distant which notice shall spe-
city the articles distrained AMI the time and
place for the sale thereof, which time shall not
be less than ten days from the date of such
notification, and the place proposed for sale
not more than five miles distant from the
place of making such dstaint: Prorided That
in any case of distraint for the payment of the
tax aforesaid, the goods, chattels, or effects so
distrained shall and may be restored to the
owner or possessor if, prior to the sale thereof
payment or the tender thereof shall be made
TO the proper officer charged with the col
lection, of the full amount demanded, to-
gether with such fee for leyying, and such
sum for the necessary and reasonable ey-
pense of removing and keeping the goods,
chattels, or effects so distrained as may be al
lowed in like cases by the laws or practice of
the State wherein the distraint shall have been
I Il l..xA L.
as aforesaid, the said officers shall proceed to
sell the said goods, chattels, or effects at pub
lie auction, and shall and may retain from the
proceeds of such sale the amount demandable
for the use of the United States, with the nee
essary and reaso nable expenses of distraint
| and sale, and commission of five per centum
/ thereon for his own use, rendering the over
plus. If any there he, to the person whose
goods, chattes, or effects shall have been dis
trained: Procidei, That it shall not be lawful


to make distraint Of the tools or implements
of a trade or profession beasts Of the plough
necessary for the cultivation Of improved lands
! arms, or household furniture, or apparel neces-
sary for f,inily.


SIC. as. 4ndbe Il .jurtler enacted. That when
ever goods, chattels, or effects sufficient to sat
| ify any tax upon buildings, dwelling houses,
or lands. and their improvements, owned, oc-
cupied, or superintcnded by persons known or
1
cannot be found, the collector having inst ad-
| yertised the same for thirty days, in news
paper printed within the collection district, il
such there be, and having posted up, in ut
| least ten public places within the same, q no.
tification of the intended sale, Thirty days pre-
vious thereto, shall proceed to sell at public
sale so much of the said property as may be
necessary to satisfy the taxes due thereon, to-
gether with an addition Of twenty per centum
| to said taxes. But In all cases where the prop
erty liable to direct tax under this act may
not be divisiblc, SO as to enable the collector
| by sale of part therof to raise the whole
amount of the tax, with all costs, charges and
commissions, the whole of such property shall
be sold, and the surplus of the proceeds Of the
sale, after satisfying the tax, costs, charges,
and commissions, shall be paid to the owner OF


the property or his legal representatives, or il
he or they cannot be found or refuse to re-


ceive the same, then such surplus shall be de
posted in the Treasury of the United States
to be there held for the use of the owner or hi,
legal representatives,, until he or they shall max,
application therefor 10 the Secretary OF tn,