Page:United States Statutes at Large Volume 14.djvu/137

THIR'l‘Y—NINTH CONGRESS. Sess. I. Ch. 184. 1866. 107 or other taxes shall not be paid within ten days from and after such notice and demand, it shall be lawful for such collector, or his deputies, to When concs: proceed to collect the said taxes, with ten per centum additional thereto, :)°;°,;zfh°¤`°‘m as aforesaid, by distraint and sale of the goods, chattels, or effects, including stocks, securities, and evidences of debt, of the persons delinquent as aforesaid. And in case of distraint, it shall be the duty of the officer Pr¤¢=¤¤5!i¤g9i¤ charged with the collection to make, or cause to be made, an account of °”° °fd‘“°`"“° the goods or effects distrained, a copy of which, signed by the officer making such distraint, shall be left with the owner or possessor of such goods or effects, or at his or her dwelling or usual place of business, with some person of suitable age and discretion, if any such can be found, 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 published in some news- Notice. paper within the county wherein said distraint is made, if there is a newspaper published in said county, or to be publicly posted at the post office, if there be one within five miles, nearest to the residence of the person whose property shall be distrained, and in not less than two other public places, which notice shall specify the articles distrained, and the time and place for the sale thereof which time shall not be less than ten nor more than twenty days from the date of such notification to the owner or possessor of the property and the publication or posting of such notice as herein provided, and the place proposed for sale shall not be more than five miles distant from the place of making such distraint. And said sale S¤l¤- may be adjourned from time to time by said officer, if he shall think it advisable to do so, but not for a time to exceed in all thirty days. And if any person, bank, association, company, or corporation, liable to pay any tax, shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor of the United States from the time it was due un- _ Tu to be n til paid, with the interest, penalties, and costs that may accrue in addition iw"' thereto, upon all property and rights to property belonging to such person, bank, association, company, or corporation; and the collector, after demand, may levy, or by warrant may authorize a deputy collector to levy, Levytbi-taxes. upon all property and rights to property belonging to such person, bank, association, company, or corporation, or on which the said lien exists, for the payment of the sum due as aforesaid, with interest andpenalty for non-payment, and also of such further sum as shall be sufhcient for the fees, costs and expenses of such levy. And in all cases of sale, as afore· t,EEE€:t *;*;:16** said, the certificate of such sale shall transfer to the purchaser all right, I °° ° ° title and interest of such delinquent in and to the property sold; and where such property shall consist of stocks, said certificate shall be notice, when received, to any corporation, company, or association of said transfer, and shall be authority to such corporation, company, or association to record the same on their books and records, in the same manner as if transferred or assigned by the person or party holding the same, in lieu of any original or prior certificates, which shall be void, whether cancelled or not. And said certificates, where the subject of sale shall be securities or other evidences of debt, shall be good and valid receipts to the person holding the same, as against any person holding, or claiming to hold, possession of such securities or other evidences of debt. And all persons, and officers of companies or corporations, are required, on demand of a Booksconmu collector or deputy collector about to distrain, or having distrained on any ing evidence 0} property or rights of property, to exhibit all books containing evidence or P*‘°p¤¤‘¤y, WB statements relating to the subject or subjects of distraint, or the property ::£{;°ttgf,,‘:"‘ or rights of property liable to distraint for the tax so due as aforesaid: exhibited tocol- Provided, That in any case of distraint for the payment of the taxes l°°‘°5 °¤ d°· aforesaid, the goods, chattels, or effects so distraiued shall and may be re- miiiimbewy di, stored to the owner or possessor, it, prior to the sale, payment of the trained may bc amount due shall be made to the proper officer charged with the collection, ;°;;‘;_°‘€,l°& . . , , o. together with the fees and other charges; but in case of non-payment as