Year: 1866

the county where the lands are situate to the
collector for the use OF the purchaser his heirs,
or assigns of the amount paid by the purchaser,
with interest on the same at the rate of twenty
per centum per annum. And it shall be the duty
| 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
assessed 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
cord 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 the expira-
! tion of his term of ofhce from any other cause,
clerk of the District Court of the United States
for the district within which the said collector
resided ), and copy OF every such record, certi-
may require, shall be evidence, in any court, of
the truth of the facts therein stated. And when
any lands sold aforesaid shall be redeemed
| hereinbefore provided, the collector or clerk, as
as the case may be- shall make an entry of the fact
upon the record aforesaid, and the said entry
| shall be evidence 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 at the time of seizure
thereof.


| SEC g. And be it further enacted, That if any
| collector shall find upon any lists of taxes re-
turned to him for collection property lying within





ad valorem tax or duty, but which is not owned,
| occupied, superintended by some person
| known to such collectorto reside or to have some
place of business within the United States, such
collector shall fortowith take such property into
his custody, and shall advertise the same, and
the tax charged upon the same, in some newspa-
| lished therein, otherwise in some newspaper in
an adjoining district, for the space OF thirty days;
and if the taxes thereon, with all charges for ad
vertsing shall not be paid within said thirty days.
such collector shall proceed to sell the same,
so much as is necessary, in the manner provided
for the sale of other goods distrained for the
payment of 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 provided in the
preceding section for the purchase 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
| ton. And any surplus arising from any sale
herein provided for shall be paid into the treasu-
| ry for the benefit 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 1or the benefit of any owner of property
sold US aforesaid 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 statement of the
collections made by them, respectively, within
| the month"; and pay over monthly, or at such time
or times may be required by the Commissioner





spectively collected within the said term, and at
such places may be designated and required by
the Commissioner of Internal Revenue; and each
of the said collectors shall complete the collection
of all sums annually assigned to him for collec-
ton, 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
lhe day when he shall have received the collection


lists from the said assessors or assistant assessors
as aforesaid. And the Secretary of the Treasury
is authorized to designate one more depOSito-
res in each State, for the deposit and satekeeping
of the moneys collected by virtue of this act
and the receipt of the proper officer of such de-
pository to collector for the money deposited
by him shall be sufficient voucher for such col
lector in the settlement of his accounts at the
Treasury Department.; and the Commissioner of
Internal Revenue may, under the direction of the
Secretary of the Treasury, prescribe such regula
tions with reference to such deposits as he may
deem necessary.


SEC "a. And be it further enacted, That each
collector shall be charged with the whole amount
of taxes by him receipted, whether contained i'll
lists delivered him by the assessors, respective
ly, delivered transmitted to him by assistant
assessors from time to time, or by other collec
tors and 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 reccipted as aforesaid and also tor
the duties or taxes of such persons as may have
absconded, or become insolvent, 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 satistac-
tion of the First Comptroller 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 recovered. And each collector
shall also be credited with the amount of all
property purchased by him for the of the
United States provided he shall faithfully account
for, and pay over, the proceeds thereof upon re-
sale of the same as required by this act


SEC. Is. And be it further enacted, That it any
collector shall fail either to collect to render
his account to pay over in the manner or
within the times hereinbefore provided, it shall
be the duty of the First Comptroller of the Trea-
sury, and he is hereby authorized and required,
Immediately after such delinquency to report the
same to the Solicitor of the Treasury, who shall
issue warrant Of distress against such delinqu-
ent collector and his sureties, directed to the mar
shal of the district, therein expressing the amount
of the taxes with which the said collector is
chargeable and the sums, if any, which have been
paid. And the said marshal shall, himself, or by
his deputy, Immediately proceed to levy and col
lect the sum which may remain due, by distress
and sale of the goods and chattels or any person
al effects of the delinquent collector, giving ut
least five days notice of the time and place OF
the State wherein such collector resides; and,
furthermore, if such goods, chattels, and effects
cannot be found sufficient to satisfy the sala war
rant, the said marshal his deputy shall and
may proceed to levy and collect the sum which
remains due, by distress and sale of the goods
and chattels, any personal effects OF the surety
or sureties of the delinquent collector, giving
notice as herenbefore provided. And the Dill OF
sale OF the officer of any goods, chatteis' ofo.ner
personal property, distrained and sold as atore-
said, shall be conclusive evidence OF the title to
the purchaser, and prima facie evidence OF the
right of the officer to make such sale, and OF the
correctness of his proceedings in selling the same
And for want of goods and chattels, or other per-
sonal effects of such collector or his sureles, SUI


ficient to satisfy any warrant of distress, issued
pursuant to the preceding section OF this act,
the lands and real estate of such collector and his
sIreties, or SO much thereof as may be necessary
for satisfying the said warrant, after being adver
tised for at least three weeks in not less than
three public places in the collection district and
in one newspaper printed in the county or dis
trict, if any there be, prior to the proposed time
of sale, may and shall be sold at public auction
by the marshal his deputy, who, upon such
sale, shall, as such marshal or deputy marshall
make and deliver to the purchaser OF the premises
so sold deed of conveyance thereof, to be exc
cuted and acknowledged in the manner and form
prescribed by the laws of the State in which SAID
lands are situated, which said deed SO made snail
invest the purchaser with all the title and inter,
est of the defendant defendants named IN SAID
warrant existing at the time of seizure thereof
And all moneys that may remain OF the proceeds
OF such sale after satisfying the said warrant OF
distress, and paying the reasonable costs ana
charges of SALE shall be returned to the propri-
etor of the lands real estate sold as aforesaid


ITO be continued.