Statements to designate the names of the persons taxed, &c.
Collectors, &c. to pay the moneys received to the clerk, &c.
Clerk to grant deeds, &c.
Proviso.nate the names of the persons taxes, where resident, the amount of the tax and additions, the description, situation, and quantity, of the property sold for taxes, the name of the owner or presumed owner, when sold, the name of the purchaser, and the amount paid by the purchaser; and the said collectors or other officers shall likewise pay over, to the said clerk, the moneys received for [from] the purchasers and in their hands, for which statements and moneys the clerk shall give them a receipt. The said clerk shall thenceforth have exclusive authority to grant deeds, and to perform all the other duties previously performed by the collector, or other officer aforesaid, in regard to the direct tax: Provided, That one-half of the compensation made therefor be for the use of the clerk, and the other half for that of the collector, any law to the contrary notwithstanding, And the same course shall be pursued, in regard to the respective designated collectors, whenever their offices shall be abolished by the President of the United States, in which case the right of redemption that may still remain shall be effected through the said clerks.Clerks of district courts to render to the Secretary of the Treasury statements of proceedings, &c. The clerks of the district courts shall, on the first of January in each year, render to the Secretary of the Treasury distinct statements of their proceedings in such form as shall be prescribed by him, and shall pay over the moneys received by them for the use of the United States.
Abatement on bonds for internal duties if paid before due.Sec. 6. And be it further enacted, That an abatement from the amounts of the bonds given for internal duties, at the rate of eight per centum per annum, shall be made on the payment thereof previous to their becoming due.
Deeds for property sold for the direct tax imposed in 1798.Sec. 7. And be it further enacted, That in all cases in which deeds for property sold for the direct tax imposed in the year one thousand seven hundred and ninety-eight, shall not have been made, or in which defective deeds have been made, deeds may and shall be granted therefor by the marshals of the respective districts in which the property is situate, within two years from the passage of this act, where the right of redemption has expired, and in other cases within two years after the said right may expire, on the terms, and subject to the conditions, fixed by law: Provided, That where newProviso.
Defective deeds to be recited at length.
Property liable for claims subsequent to defective deed. deeds may be made, the same shall only be granted on the delivery of the defective deed to the marshal, who shall cancel the same as soon as the new deed is made, which shall, after reciting at length the defective deed, declare the property to be conveyed to the original grantee, his heirs or representatives, subject to any right or claim thereto that may have accrued subsequent to the date of the defective deed; and said marshal shall receive two dollars for preparing and executing each deed.
In suits instituted by the United States, debtors of a corporation may be summoned as garnishees.Sec. 8. And be it further enacted, That in any suit or action which shall be hereafter instituted by the United States against any corporate body, for the recovery of money upon any bill, note, or other security, it shall be lawful to summon, as garnishees, the debtors of such corporation; and it shall be the duty of any person, so summoned, to appear in open court, and depose, in writing, the amount which he or she was indebted to the said corporation, at the time of the service of the summons, and at the time of making such deposition; and it shall be lawful to enter up judgment, in favour of the United States, for the sum admitted by such garnishee to be due to the said corporation, in the same manner as if it had been due and owing to the United States: Provided, That no judgment shall be entered against any garnishee, until after judgment shall have been rendered against the corporation defendant to the said action, nor until the sum in which the said garnishee may stand indebted be actually due.
If persons summoned as garnishees depose they are not indebted, issue may be tendered, and on judgment against them they are liable for costs.Sec. 9. And be it further enacted, That where any person summoned as garnishee, shall depose in open court that he or she is not indebted to such corporation, nor was not, at the time of the service of the summons, it shall be lawful for the United States to tender an issue upon such demand, and if, upon the trial of such issue, a verdict shall be rendered
