Year: 1866

shall not be less than ten days after such notica
ton; and all persons who shall neglect to pay
the duties and taxes so aforesaid assessed upon
them to the collector within the time specified,
shall be liable to pay ten per centum additional
upon the amount thereof, the fact of which liza
bility shall be stated in the advertisement and
notifications aforesaid. And with regard to all
persons who shall neglect to pay aforesaid, it
shall be the duty of the collector in person by
deputy, within twenty days after such neglect, to
make a demand personally, or at the dwellings or
usual places of business of such persons, if any
they have, for payment of said duties taxes,
with the ten per centum additional Aforesaid
And with respect to all such duties taxes as are
not included in the annual lists aforesaid, and all


taxes and duties the collection OF which is not
otherwise provided for in this act it shall be the
duty of each collector, in person or by deputy to
demand payment thereof, in manner aforesaid,
within ten days from and after receiving the list
thereof from the assessor; and if the annual and
other duties shall not be paid within ter days
from and after such demand therefor, it shall be
lawful for such colect or or his deputies to pro-
ceed to collect the said duties taxes, with ten
per centum additional thereto, as aforesaid, by
distraint and sale of the goods chattels or effects
of the persons delinquent as aforesaid. And in
case of such distraint it shall be the duty of the
officer charged with the collection to make, or
cause to be made, an account of the goods or
chattels which may be distrained, copy of which,
signed by the officer making such distraint, shall
be left with the owner possesSOr of such goods,
chattels, effects, ut his or her dwelling
with some person of suitable age and discretion
with note of the sum demanded, and the time
and place of sale and the said officer shall forth
d
newspaper within the county wherein said dis
traint is made, if there is newspaper published
in said county, or to be publicly posted up at the
post-of1ice, if there be within five miles,
nearest to the residence of the person whose pro-
perty shall be dstrained, and in not less than two
other public places, which notice shall specify the
articles dstraned, and the time and place for the
sale thereof, which time shall not be less than
nor more than twenty 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 distraint: Provided, That in any
of distraint for the payment of the duties or
taxes aforesaid the goods, chattels, effects so
distrained shall and may be restored to the owner
OIL possessor, if prior to the sale payment of the
amount due or tender thereof shall be made to
the proper officer charged with the collection of
the full amount demanded, together with such fee
for levying, and such sum for the necessary and
reasonable expense of removing, advertising and
Keeping the goods, chattels, or effects so dis
trained as may be prescribed by the Commission
er of Internal Revenue; but in of non-pay
ment or tender As aforesaid, the said officers
shall proceed to sell the said goods, chattels, or
effects at public auction, and shall and may
tain from the proceeds of such sale the amount
demandable for the of the United States with
the necessary and reasonable expenses of distrint
and sale, and a commission OF five per centum
thereon for his own use, rendering the overpus,
if any there be, to the person whose goods, chat
tells, effects shall have been distrained: Pro-
1ided, That there shall be exempt from distraint
the tools or implements of a trade or profession,
one COW, arms, and provisions, and household
furniture kept for use, and apparel necessary for
a family.


SEC. ~. And be 1t further enacted, That In all
cases where the property liable to distraint for
duties or taxes under this act, may not be dvisi-
bic, as 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, and the
plus of the proceeds of the sale, after satisfying
the duty or tax, costs and charges shall be paid
to the owner of the property, or his, her or their
legal representatives or if he, she, they can
not be found or refuse to receive the same, then
such surplus shall be deposited in the treasury of
the United States, to be there held for the of
the owner or his her, their legal representa-
tives, until he she they shall make application
therefor to the Secretary of the Treasury, who,
upon such application SHALL by warrant on the
treasury, cause the same to be paid to the appi-
cant. And if the property advertised for sale
aforesaid 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 for 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 regula-
of internal Revenue And the collector shall
render distinct account of all charges incurred
in the sale of snch property, and shall pay into
the treasury the surplus, it any there be, after
defraying the charges


SEC. p. And be it further enacted, That in any
where goods chattels, 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 deputy collector, whose duty
it may be to collect the same, he is hereby autho
riZed 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 him in
hand, leaving at his last and usual place of
abode, if he has any such within the collection
district where said estate is situated, notice. in
writing, stating what particular estate is proposed
to be sold, describing the same with reasonable
certainty, and the time when and the 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 newspa-
npr the county where
if any such there be, and shall also cause like
notice to be posted up at the post-office 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
the estate seized AT the time and place ap
pointed, the officer making such seizure shall
proceed to sell the said estate at public auction,
offering the same at minimum price, including
the amour. of duties with the ten per centum
additional thereon, and all charges for advertising
and an officers fee of ten dollars. And if per-
offers for said estate the amount of said min
imum, the officer shall declare the same to be
purchased by him for the United States, and shall
deposit with the district attorney of the United
States deed thereof, as hereinafter specified and
provided; otherwise the same shall be declared
to be sold to the highest bidder And said sale
may be adjourned by said officer for period not
exceeding five days, if he shall think it advisable
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 givehis receipt therefor if requested,
and within five days thereafter he shall make out
a deed of the estate sold to the purchaser
the eof and execute the same in his official capa
city, in the manner prescribed by the laws of 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 made,
and of all charges and fees, and the amount paid
by the purchaser, and all his acts and doings in
relation to ssid seizure and sale, and shall have
the same ready for delivery to said purchaser,
and shall deliver the same accordingly, upon
quest therefor. And said deed shall be prima
facia evidence of the truth of the facts stated
therein; and if the proceedings of the officer,
set forth, have been substantially in pursuance
of the provisions of this act, shall be considered
and operate 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 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, aforesaid,
as is provided in this act for personal property


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