Year: 1866

lil the same ana 1t such persons shall not pay the
dEes or taxes and the fee OF twenty cents and mileage
as aforesaid, within ten days after The service or the
sendng by mail OF such notice. it shall be the duty


the collector or his deputy to collect the said taxes and
fee OF twenty cents and mileage, with penalty of ten
per centum additional upon the amount OF taxes And
with respect to all such taxes as are not included in
the annual lists aforesaid all taxes the collection Of
which IS not otherwise provided for in this act it shall
be the duty OF each collector person by deputy,
! TO give notice and demand payment thereof, in the
manner last mentioned within ten days from and after
receiving the list thereof from the assessor or within
twenty days from and after the expiration of the time
when such tax shall have been paid and if the annual
or other taxes shall not be paid within days from
ana after such notice and demand, it shall be lawful for
such collector or his deputies, to proceed collect the
sad taxes, with ten per centum additional thereto as
aforesaid by dstrant and sale of the goods chattes
effects including stocks securities and evidences
debt, OF the persons delinquent as aforesaid And in
case OF disttaint, it shah be the duty of the officer
charged with the collection to make, or cause be
made, an account of the goods effects dstraned
copy of which, signed by the officer making such dis
tralnt shall be left with the or posessor Of such
goods effects at his her dwelling or usual place
of business with person of suitable age and dis
creton, if any such can be found with a of the
sum demanded, &7d the tine and place of sale; and
the said officer shall forthwith notification be
published in newspaper within the county where
in said distraint is made if there is newspaper pub
Hshed IN SAID county, or to be publicly posted at the
postofflce, II there be one within five miles nearest
to the residence of te person whose property shall be
distraned and in not less than two other public public
places, which notice shall specify the articles dstraned





snail not be less than ten nor more than twenty days
from the date of such notification to the owner or pos
SCISSOR OF the property and the publication posting
OF such notice as herein provided and the place
posed for sale shall not be than five miles distant
from the place of making such diStra:ut And said
sale may be adjourned from time to time by said officer
if he shall think it advisable TO do so, but not for
time to exceed in all thirty days And if any person.
bank, association company, corporation liable to
pay any tax, shall neglect refuse to pny the a
ter demand, the amount shall be lien in favor Of the
Cnted States from the time it due until paid, with
the interest penalties and costs that may accrue IN adj
dion thereto upon all property and rights to property
belonging to such person. bank association company
corporation; and the collector after demand NAV
lew or by warrant may authorise deputy collector
to levy upon all property and rights property belong
ing to such person, bank association company or
poraon or on which the said lien exists for the pay-
ment of the sum due as aforesaid with interest and
penalty for non-nayment and so Of sucb Further en,
as shall be sufficient for the fees costs and eynensas Of
such levy. And in all cases of sale as aforesaid the
certificate of such sale shall transfer to the purchaser
all right title and interest Of such denonent in and to
the property sold aud where such property shall con
sist of stocks such certificate shall be notice when re-
ceived to any corporation conDano Or ss@oaf;Cr Of
said transfer and shall he authority to sucI cornoron
books and records in the same manner as # ranferred
or assigned by the person or party holding he same
in lieu Of any original or nrior certfcafps which shall
be void whether cancelled or not And said certif-
oates where .be subject of sale shall he securities or
other evidences of debt sha be good and valid re-
CENTS to the person bodinp the same as AGAINST anv
person holding or claiming to hold possession of such
securities or other evdetces of debt And all persons
and officers of companies or corporations are required
on demand of collector or deputy collector about to
dstran having distrained on any property or rights
of property to exhibit all books containing evidence
statements relating to the subject or subjects Of dis
tran or the property or RIGHTS of Droparty liable to
distraint for the tax SO due as aforesaid PogtdeI


hat in any case of dstrant for the payment of taxes
aforesaid the goods chatels or effects so distraned
shall and may be restored to the owner or possessor if
prior to the sale payment Of the amount due shall be


made to the proper officer charged with the collection
together with the fees and other charges but in case
of payment as aforesaid tie said officer Shall pro-
ceed sell the said goods chattes or effects at public
auction and shall retain from the proceeds of such sale
the amount demandable for the use of the United
States, and commission of five per ccntum thereon
for his use wth the fees and charges for disraut
and sale, rendering the overpus, if any there be- TO
the person who may be entitled to recsive the same
ProEidod ft1ter That there shall be exempt from dis
traiut and sale if beOngpa TO the head Of family
the school books and wearing apparel necessary for
such family; also for personal use, coa two
hogs, five sheep, and the wool thereof provided the
aggregate market value of said sheep shall not exceed
fifty dollars the necessary food for such COW, hogs,
and sheep, for period not exceeding thirty days fuel
to amount not greater in value than twenty-five
doars provisions to not greater than fifty
dollars household furniture kept for to amount
not greater than three hundred dollars and the books
tools, or implements of trade profession
amount not greater than hundred dollars shall also
be exempt and the officer making the diStrant shall
three dsinterested househodcrs Of the yicin
ty who shall appraise and set apart to the owner the
amount of property herein declared to be exempt


That section twenty-nine be amended by striking out
all after the enacng clause and inserting 81 ied there
of the following: That in all cases where property
liable dstraint for taxes NAV not be divsbe so as
cradle 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 propert* shall be
sold and the surplus of the proceeds of The sale after
satisfying the tax costs and charges shall be paid TO
the person legally entitled to receive the same or if
he cannot be oune 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 use of be Der
son legally entitled n receive Inc same until he shall
make application therefor to the secetar Of be treas
nrv who upon such appcaton and satisfactory nroof
in support thereof shall by warrant ON the treasury
cause the same to be paid to the applicant And if any
IF the property advertised for sale as aforesaid is of
lind subject to tax and such tax has not been paid
and the amount hid for Snch nrone+tt is NOT ennoI o
he amount of such tax the collector may purchase the
same in behalf of the limited Stafes for n aroonnt NOT
exceeding the sad tax And in all cases whore nron
ertv subject to tax but upon which tax has not been
paid shall be seized upon distraint and sold. the
amount of such tax shall after deductin the EXPENSES
Of such sale be first appropriated out of the proceeds
thereof to the payment of said tax And If no assess
nent of tax has been made ppon sucb nronprtv the
collector shall make return thereof in the form re-
luired by law and the assessor shall assess the tax
hereon And all property so purchased NAV be sold
Dy said collector under such regulations as NAV be
by the commissioner of internal revenue
And the collector shall render distinct account of all