Page:United States Statutes at Large Volume 12.djvu/473

THIRTY-SEVENTH CONGRESS. Sess. H. Ch. 119. 1862. 443 the proceeds thereof upon a resale of the same as required by this act. Sec. 25. And be it further enacted, That if any collector shall fail P°“**l*7 °“.F°l‘ either to collect or to render his account, or to pay over in the manner or {;¤*;,q,;g; gym within the times hereinbefore provided, it shall be the duty of the First Comptroller of the Treasury, and he is hereby authorized and required, immediately after such delinquency, to report the same to the Solicitor of the Treasury, who shall issue a warrant of distress against such delin- _W¤¤‘¤¤f_ of quent collector and his sureties, directed to the marshal of the district, 2*8;;:;; gfsliggts therein expressing the amount of the taxes with which the said collector add that of his is chargeable, and the sums, if any, which have been paid. And the said *“”°*l°S— marshal shall, himself, or by his deputy, immediately proceed to levy and Proceedings collect the sum which may remain due, by distress and sale of the goods *h°"°°”‘ and chattels, or any personal effects of the delinquent collector, giving at least five days’ notice of the time and place of sale, in the manner provided by law for advertising sales of personal property on execution in the State wherein such collector resides; and, furthermore, if such goods, chattels, and effects cannot be found sufficient to satisfy the said warrant, the said marshal or his deputy shall and may proceed to levy and collect the sum which remains due, by distress and sale of the goods and chattels, or any personal effects, of the surety or sureties of the delinquent collector, giving notice as hereinbefore provided. And the bill of sale of the officer of any goods, chattels, or other personal property, distrained and sold as aforesaid, shall be conclusive evidence of 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 personal effects of such collector Rm ggfgte or his sureties, sufficient to satisfy any warrant ofdistress, issued pursuant my be ¤¤l¤€d to the preceding section of this act, the lands and real estate of such col- °” °°M' lector and his sureties, or so much thereof as may be necessary for satisfying the said warrant, after being advertised 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 district, if any there be, prior to the proposed time of sale, may and shall be sold at public auction by the marshal or his deputy, who, upon such sale, shall, as such marshal or deputy marshal, make and deliver to the purchaser of the premises so sold a deed of conveyance thereof, to be executed 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 shall invest the purchaser with all the title and interest of the defendant or 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 and charges of sale, shall be returned to the proprietor of the lands or real estate sold as aforesaid. Sec. 26. And be it further enacted, That each and every collector, or p,,,,,,;,,. {0, ex. his deputy, who shall exercise or be guilty of any extortion or wilful tvrtiou 9r wilful oppression, under color of this act, or shall knowingly demand other or °PP"”‘°“‘ greater sums than shall be authorized by this act, shall be liable to pay a sum not exceeding double the amount of damages accruing to the party injured, to be recovered by and for the use of the party injured, with costs of suit, and shall be dismissed from office, and be disqualified from holding such office thereafter; and each and every collector, or his deputies, shall give receipts for all sums by them collected and retained in pursuance of this act. Sec. 27. And be it further enacted, That a collector or deputy collector, Co11ectm·s,&c. assessor or assistant assessor, shall be authorized to enter, in the daytime, “;'Y °"E°" "“7 _ . . . . p ace w ere tax any brewery, distillery, manufactory,.bu1lding, or- place where any prop- mis ,,,0,,,,,;, 5, erty, articles, or objects, subject to duty or taxation under the provisions kept, &•=· of this act, are made, produced, or kept, within his district, so far as it