Page:United States Statutes at Large Volume 18 Part 1.djvu/687

rms my.-iurnauxr REVENUE.-cn. 2. 615 cute to the sand purchaser, upon his surrender of said certificate, a deed of the estate mpurchased by him as aforesaid, reciting the facts set forth in said cert cate, and in accordance with the laws of the State in which such real estate is situate upon the subject of sales of real estate under execution. _ Sec. 3199. The deed of sale given in pursuance of the preceding sec- Collector-’s deed tron shall be pr1ma—facie evidence of the facts therein stated; and if the *0, b° P"*'”°:"°°* proceedings of the odcicer as set forth have been substantially in accord- °“d°°°°’ &°‘ ance with the provisions of law, shall be considered and operate as a 13 July, 1866, c. conveyance of all the right, title, and interest the party delinquent had 184- “· 9· V- I4, P- in an to the real estate thus sold at the time the lien of the United 1m' States attached thereto. Sac, 3200. Any collector or deputy collector may, for the collection of 9°“°°*°*° m ¤ Y taxes imposed upon any person, an committed to him for collection, fg'$,;:;'d§u°f d°' se1ze_and sell the lands of such person situated in any other collection- diggrjcg 0; HL`; district within the State in whic such officer resides; and his proceed- State. ings in relation thereto shall have the same effect as if the same were 13 July, 1666, c. had in his proper collectiomdistrict. 184,s.9,v.14,p.1I0. Sec. 3201. Any person whose estate may be roceeded against as Redemption of aforesaid shall have the right to pay the amount (E10, together with the hud P*'i°" *° *16- costs and charges thereon, to the collector or deputy collector at any 13 July, 1g66_c_ time prior to the sale thereof, and all further proceedings shall cease 184, s- 9, v. 14, p. from the time of such payment. 109- Sec. 3202. The owners of any real estate sold as aforesaid, their heirs, Redemption of executors, or administrators, or any person having an interest therein, l'*°d” m0' ***1**- or alien thereon, or any person in their behalf, shall be permitted to 13 July, 1866,c. redeem the land sold. or any particular tract thereof, at any time within 184, s. 9, v. 14, p. one year after the sale thereof, upon payment to the urchaser, or, in 1°°· case he cannot be found in the county in which the land) to be redeemed is situate, then to the collector of the district in which the land is situate, for the use of the dpurchaser, his heirs or assigns, the amount paid by the said purchaser an interest thereon at the rate of twenty per centum per annum. Sec. 3203. It shall be the uu., of every collector to keep a record of Record of sales. all sales of land made in his collection-district, whether by himself or his de utles, or by another collector, in which shall be set forth the tax 184, ,_ {QJ ujpi for which any such sale was made, the dates of seizure and sale, the 110. name of the party assessed, and all proceedings in making said sale, the amount of fees and expenses, the name of the purchaser and the date of the deed; and said record shall be certified by the officer making the sale. And it shall be the dutv of every deputy making sale, as aforesaid, to return a statement of all his proceedinx to the collector, and to certify the record thereof. In mee of the dea or removal of the collector, or the expiration of his term of office from any other cause, said record shall be delivered to his successor in office; and a copy of every such record, certified by the collector, shall be evidence in any court of the truth of the facts therein stated. Sec. 3204. When any lands sold, as aforesaid, are redeemed as hereto- 1;,,,;,,,,,,,,;,,,,,, to fore provided, the collector shall make entry of the fact upon the record be entered on mentioned in the preceding section, and the said entry shall be evidence Y*¤>°¤'d· of such redemption. 13 July, 1866, c. 184,s.9,v.14,p. 108. Sec. 3205. Whenever any property, personal or real, which is seized Successive seizand sold by virtue of the foregoing provisions, is not sufficient to satisfy “}§° *““Yb°'¤°d°» the claim bf the United States for which distraint or seizure is made, LL.; the collector may, thereafter, and as often as the same may be necessary, 1813 Jug'. 18;%. c- proceed tc seize and sell, in like manner, any other property liable to my “· ·"· 4- P· seizure of the person against whom such claim exists, until the amount ` due from him, together with all expenses, is fully paid. Sec. 3206, The Commissioner of nternal Revenue shall bdy regulation _ Feesandcharges determine the fees and charges to be allowed in all cases of istramt and m wzufe °¤¤¤¤· other seizures; and shall have power to determine whether any expense 13 July, 1866, c. incurred in making any distraint or seizure was necessary. 184,¤.9,v.14,p.108. s·r·-03--44 .