304 THIRTY-SEVENTH CONGRESS. Sess. I. Ch. 45. 1861. the date of such notification, and the place proposed foi· sale not more than five miles distant: from the place of making such distramt: Provided, That
Proper? my in ang; case oédistraigt for tl; Iiaygxnené of th: taxsxfoxéceaidi the gogdg,
. . " chat. or e cts so istraiu s u an may e res ore o e owner or $::,:’E,°g_°2yPt:{; posses;,;:- if; prior to the sale thereof, payment or tender thereof shall be &c. made to the proper officer charged with tim collection, of the full amount demanded, together with such fee for levymg, and such sum for the necessary and reasonable expense of removing and keeping the goods, chattels, or effects so distraiued, as may be allowed in like cases by the laws or practice of the State wherein the distraint shall have been made; but in Iftax not paid, case of non-payment or tender, as aforesaid, the said officers shall pronged £`{’(f°""Y t° b° to sell the said goods, chattels, or effects, at public auction, and shall and ` muy retain from the proceeds of such sale the amount demandablc for the use of the United States, with the necessary and reasonable expenses of distmint and sale, and a commission of live per centum thereon for his own usc, rendering the overplus, if any there be, to the person whose goods, chattels, or effects shall have been distmined: Provided, That it Wim exempt; sbull not be lawful to make distmint of the tools or implements of u trade ¤U'°¤m¤"¤i¤*· or profession, beasts of the plough necessary for the cultivation of im- Frouied lands, arms, or household furniture, or apparel necessary for a. umn y. When personal Sec. 36. And be it further enacted, That whenever goods, chattels, or E;°£;2'1;:;‘f° effects suillcient to satisfy any tax upon buildings, dwelling-houses, oxmnw, mmf, lands and their improvements, owned, occupied, or supermtended by per- ¤¤i¤¤d ¤¤¤*¤» the sons known or residing within the same collection district, cannot be found, md °°°°°° °° °° the collector having first: advertised the same for thirty days, in a news- Pmvmomu to paper printed within the collection district, if such there be, and having me, posted up, in at least ten public places within the same, a notification of the intended sale, thirty days previous thereto, shall proceed to sell at public sale so much of the said property as muy be necessary to satisfy the taxes due thereon, together with an addition of twenty per centum to the said taxes. But in all cases where the property liable to a direct tax under this act may not be divisible, so as to enable the collector by a 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 surplus of the proceeds of the sale, after satisfying the tax, costs, charges, and commissions, shall be paid to the owner of the property, or his legal representatives, or if he or they cannot 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 use of the owner or his legal representatives, until be or they shall make application therefor to the Sec- Rzmi; of the '1`reu.sur€ who, uponsuch éxpplicstion, shall, by warrant ou ie reusury, cause the same to 0 pai tot e applicant. And if the
If real mum property advertised for sale us aforesaid cannot be sold for the amount of
- ‘;gu‘;l°t*
- ¥:;*' the tax due thereon, with the said additional twenty per centum thereto,
{Eng, [hg `Unhcd the collector slmll purclmse the same in behalf of the United States for Mines to take it. the amount aforesaid: Provided, That the owner or superintendent of the irovwo property aforesaid, after the same shall have been, as aforesaid, advertised for sale, and before it shall have been actually sold, shall be allowed to pay the amount of the tax thereon, with un addition of ten per centum on the same, cn tlie payment of which the sale of the property shall not
miie place: Provzded also, That fine owners, their heirs, executors, or addempmm mimstmtors, or any person on their behalf, shall have liberty to redeem
g1;;a£ d; 3gd;gt;;;ar propertyfolg, as egoresagd, vghin two ysars frog: the
, paymen o e co ector ox- euseo the urc aser
1) d his heirs or assigns, of the amount paid by said purchaser, will interest; Emu muh Sw for the sunie, at the rate of twenty per centum per annum; and no deed shall be given m pursuance of such sale until the time of redemption shall have expired. And the collector shall render a distinct account of the
