Page:United States Statutes at Large Volume 12.djvu/333

'I`HIRTY—SEVENTH CONGRESS. Sess. I. Ch. 45. 1861. 303 tion and payment of all moneys assessed upon such district, and the said bond shall be transmitted to the Solicitor of the Treasury, and, after approval by him, shall be deposited in the office of the First Comptroller of the Treasury: Provided always, That nothing herein contained shall Proviso. be deemed to annul or in anywise impair the obligation of the bond heretofore given by any collector; but the same shall be and remain in full force and virtue, anything in this act to the contrary thereof in any- wise notwithstanding. Sec. 33. And be it findwr enacted, That the annual amount of the Tax assessed taxes so assessed shall be and remain a lien upon all lands and other real *° l’°_°· lim *`°’ estate of the individuals who may be assessed for the same, during two tW° ’°`m' years after the time it shall annually become due and payable; 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. Src. 34. And be it further enacted, That each collector shall be au- Collector may thorized to appoint, by an instrument of writing under his hand and seal, "·¥’§°l;“’ i°P“‘l°"¤ as many deputies as he may think proper, to be by him compensated for ;2,,,€m`Q°Z,§,°§Q_ 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 every respect, to collect Authority of the direct tax so assessed within the portion of the district assigned to <l¤P¤'¤Y· him which is by this act vested in the collector himself; but each collector shall, in every respect, be responsible both to the United States and to coxiscm- rsindividuals, as the case may be, for all moneys collected, and for every ¤P<>¤¤lbl¤ YM act done as deputy collector by any of his deputies whilst acting as such: m°n°y° °°u°°ud' Provided, That nothing herein contained shall prevent any collector from collecting himself the whole or any part of the tax so assessed and pay- able in his Sec. 35. And be it further enacted, That each of the said collectors G9U<=¢¤>f¤¤¤4- shall, within ten days after receiving his collection list from the assessors, Qzwgggglzs respectively, as aforesaid, and annually, within ten days after he shall be so sic. ’ required by the Secretary of the Treasury, advertise in one newspaper printed in his collection district, if any there be, and by notidcations, 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 receive 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 toaemandm such district, and there demand the taxes payable by such persons, which g;°3;g“ “‘“’ application shall be made within sixty days after the receipt of the collec- ` tion 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, it shall be lawful for such collector, or his deputies, to proceed to collect the said taxes by todistrain gr distraint and sale of the goods, chattels, or effects of the persons delin- §::*P°*d ‘”*·l”¤» queut as aforesaid. And in case of such distraint, it shall be the duty of f m the officer charged with the collection to make, or cause to be made, an in Gailyé? dg_ °" account of the goods or chattels which may be distrained, a copy of . which, train:. signed by the officer making such distraint, shall be left with the owner or possessor of such goods, chattels, or eifects, or at his or her dwelling, with some person of suitable age and discretion, with a note of the sum demanded, and the time and place of sale ; and the said officer shall forthwith cause a notification to be publicly posted up at two of the taverns nearest to the residence of the person whose property shall be distrained, or at the courthouse of the same county, if not more than ten miles distant, which notice shall specify the articles distrained, and the time and place for the sale thereoii which time shall not less than ten days from