Page:United States Statutes at Large Volume 18 Part 1.djvu/685

Trrr.1: xxxv.——INTERNAL REVENUE.—Crr. 2. 613 SEQ 3189. All persons, and omcers of companies or corporations, are D¤li¤_¢j)}1¤¤¢_¤ required, on demand of a collector or deputy collector about to distrain f,““”" °"l“ it °"" or having drstrarned on any property, or rights of property, to exhibit all °:.r:,°°°,,:.°:°m;fi E? books containing evidence or statements relating to the subject of dis- ilraingd. y traint, or the property or rights of property liable to distraint for the tax _—;·—— due as aforesaid. ,8:3 J‘gY·_1¥;6· °· 107, s. ,i. , p. _S1-:0. 3190. When distraint is made, as aforesaid, the officer charged Proceedings on with the cpllectgm shalldmake or cause to be made an account of the divtmint goods or e ects istraine , a co of which. si ned b the officer makin ""`—`T such distraint, shall be left witlllllhe owner 'oriossesgor of such goods of 1s·l?§lusl?i»lti(f’ sj effects, or at his dwelling or usual place of business, with some persoh of 107- suitable age and discretion, if aréy such can be found, with a note of the sum demanded, and the time an place of sale; and the said oincer shall forthwith cause a notification to be published in some newspaper within the county wherein said distraint is made, if a newspaper is ublished in said county, or to be publicly posted at the st-office, if there be one within five miles nearest to the residence of Elle person whose propert shall be distrained, and in not less than two other public laces. Such notice shall specify the articles distrained, and the time and) place for the sale thereof. Such time shall not be less than ten nor more than twenty days from the date of such notification to the owner or ssessor of the property and the publication or posting of such notice as llgrein rovided, and the {place proposed for the sale shall not be more than Eve miles distant rom the place of makin such distraint. Said sale may be adjourned from time to time by said officer, if he deems it advisable, but not for a time to exceed in all thirty days. Sec. 3191. When property subject to tax, but upon which the tax has when roperty not been paid, IS seized upon dnstraint and sold, the amount of such tax sold umller dicshall, after deducting the expenses of such sale, be first appropriated out **`¤*¤* *Sd¤¤bi€°* *0 of the [proceeds thereof to the payment of the tax. And if no assessment ggé °" mx “°° of suc tax has been made upon such property, the collector shall make ·-*—-—— a return thereof in the form required y aw, and the Commissioner of IS? ·l;lYL}86*;£ Internal Revenue shall assess the tax thereon. 2fD6g;’ 1'§2’ cj 13,s.2,v.17, .402. Sec. 3192. When any roperty advertised for sale under distraint, as When rdlperty aforesaid, is of a kind subject to tax, and the tax has not been paid, and sold unrllcr disthe amount bid for such property is not equal to the amount of the tax, tzggdnjay be Bj; the collector may urchase the same in behalf of the United States for an gum 6:: U"' amount not exceeding the said tax. All property so purchased may be ——¥——— sold by the collector, under such regulations as may be prescribed by the 1813 él“$Y#v1§g6· °· Commissioner of Internal Revenue. The collector shall render to the wgf’’ p' Commissioner a distinct account of all charges incurred in such sales, and, in case of sale, shall pay into the Treasury the surplus, if any there be, after defra ing all lawful charges and fees. Src. 3193. rl; any case of distraint for the payment of the taxes afore- pro art di,- said, the goods, chattels, or eifects so distraine shall be restored to the trained, w he rcowner or possessor, if, prior to the sale, payment of the amount due is mm <>¤lP¤Ym¤¤* made to the proper officer charged with the collection, together with the ij fees and other charges; but in case of non-pa ment as aforesaid, the 13J¤ly,1866,c- said officers shall proceed to sell the said goodls, chattels, or eifects at {gg "· °· "· 14· P· ublio auction, and shall retain from the roceeds of such sale the amount ` demandable for the use of the United States, and a commission of five per centum thereon for his own use, with the fees and charges for distraint and sale, rendering the overplus, if any there be, to the person who may be entitled to receive the same. Sec. 3194. In all cases of sale, as aforesaid, the certificate of such Ettcct of cer-tin— sale shall be prima-facie evidence of tho right of the officer to make such cate of sale on dissale, and conclusive evidence of the regularity of his proceedings in ***·*'**- making the sale, and shall transfer to the purchaser all right, title, and 13 July, 1866, c. interest of such delinquent in and to the property sold; and where such 184.¤-9.v-14,g>§07- property consists of stocks, said certificate shall be notice, when received, 1,,g°él‘}4‘g°·: Br to any corporation, company, or association of said transfer, and shall 240j’ ‘°