. 733 TITLE 26.--1371 lnlemst ll the rata of ,1 custom month, neon such tax {r·omthe&t:h·osamnheeaméa;mtno,lnmmtl!o:·a fraction of a wwih @H,b¤ 2 That nottee at {s$t.hCu@WgW$£b€€ ‘ IB¢$§lb}Q18[1Y@ l gg, me o r aamnzr he hy tm Gonxnalulonez oz · 1elemal`Rev#e1lue.-,.It"®nll thu be theduty of tne,collecto1·, in ease oi-the ¤¤¤l¤!§t of nid ono: hetoro thelaet gay or the mwth. as \ id, to deaand paywt thereon one 5. ner and mm at me nm qs 1 ” tl por cmtnné nw wth, as af&ld. lo tm manner pruerlbed any law; ind}! mid til. {¤¤¤|lt!.,“8.¥ld§ interest, are notwpem s:·i1lmln`tw nays after ® demaw, it shall be lawful for me enlloctor or hla dcwti make gllm·aint therefor, as provided eylnw. {R. S. I 31%.) , , , ~ g 115. Lien for taxa.-;-—l! any permn liable to pny any tax n{·»~z:·Io¤·m or mfnses to nay the name after demand, the amount shall he a Bw ln fav·¤¤*‘ yo! United States {rw the tim $¥ill‘¥l the 2 >ei·¤——iy:*~" ¤ &t Wt! ltecéved by the nnlhector, except ¤·;<wn otherwise provléed, nntllpald, with the lnterem, penalties, end costs thnt may accrue · ln awltion wereto nponill propl=i·:y°and rights to property hemmlng to auch person; jbnt snob lien shall nothe valid as ·a@lnst'any mortgagee, `pnrchaseryo: judgment creditor num notlce otmw lim shall be nled by the oolloclor in the·'o@ce et the élerk of the court ot the nlm-ict .with1n`wlalch the pmperty snbject to mach lien is situnled. lthenever any State by appi¤¤prlnte`leglslntion authorizes me tiling of meh notice ln the omoe of the rqlstrar or recoicler oi deeds of the eountles of that State, and in the Smte ot lmaislana in the thereof, and in States ot neeticnt. Rhode Island,_an¢l Vermont in me t ot theregissrnr or recorda oi or town or city clerk having custody og tlxellanclrecomda of the toww and dtluywen such lien shnll not he valid in that State agalm any xtgagee, parvhneer, or jmlment creditor nlltil such notice shall be Sled in the o&ee ot the orlreconlerot deeds M the county or oonntlea, or pnrlshyr in the State of M ln theomeo£tnerglm·arorxem·derot@e¢¤ortown,oreity . clerk havingmodyo£thela¤d1~ecordsln.the»Stateso¢Oonnoctleot, Rhone and Vermont of tm towns ortclma within which the property onhject to the lla in situated WR. S. § 3188;,31ar. 1, 1819, o.‘1¤.|8. Q Stat, 31; Har. 4, 1913, c. iw, 37”8tat, 1018; F&. x, 195, e. 844, 43 Stat. @4;) 115, m•trw—fa;'taxe•.--12 any liable to pay any ` l3X€S‘ll€*§€¢¤`61' reno;. to pay tho alto! aotlee and demand, fit shall he lawfnl for the or hk deputy to eollecti said taxes, ilth 5 thereto, am lnterwt as at&M, by and sale, ln— the xnannm lleiutter pmvnaea, as the emma, w aem im·:ludlng‘~stoeke, n o rltlu, accounts, and evldem ol elem, oi the person as a£ ld, except there dull he exempt from dlstmlntand lt to the hudof s family, t.bé°'school and wearing apparel necemry te: nucl: family: also arm for goal uae, one cow, tilfo hogs, BV! nlannp end me nmol the iaurugato marlw value ol said sheep dam notexccnd noeemry food for meh cow, we, and ammétor a paloé not exeeecllw thirty llnys; {wl to a aww not m iilw £h¤¤ %l NQ visionnto an notlpeateajthan $9*: turniturn kept tordnee to an t not and thi bottle, {00h,-Qf(i@§ tS, ot atrado to»x·+ lorn, to ax ¤¤¤¤¤¤! Mt sréatq tlué $1® alk @ exempf; and the owe: making the élettalnt ,&1_mmmo§&rno householders ot the vicinity, `who anal! awake and het apari to like owner the inaonnt ot herein to ba exempt. ln. n. 5 3187; June 2 1924, 491 n m-. <=· @4. in 1016 43 Stat, 343,) . , 117. Sane; levy.-——In such mae ol ms% a' te@l, tu col lwor may levy, or by warrant may autherlafa dwty collectoa
ERNAL REVENUE 122 y *9 NW3 llhm all l¤’0I>¢1'¥7 wd 1'i@€¤ to I>l‘%t¥. except meh aa are exempt by eeetien 116 et this title, heleegiug to eoeh person, or GH which the eald lien exhets, for theepeyment of the emu dee ea aforeseid, with lhtereat and pertelty for noepey- ment., and also of auch further mm ae 8hIH’bE`8¥1@l€Bf for the fed, cows, and expenses ot meh levy. (B. B. { 3188.) , H8. Same; exhibit of evldehea relating to property.-—-all peroone, am}? omcere ot €&§)lDl&< or eorpontleee, are reqeired, on dememi of a'colleeter or deputy collector emot to dietraira or having dlarelued {oe any property, or rlgxtset property, to exhibit all beck: meme or statmlentx relating _ to the subject of dlatralnt, or the pe·@ty or rights of property liableto dlstraiutfor me tax due ee aforesalel, QB. S. § 3159,) 119. he Same; preceeéirsga o»n.·———-When tllstralet is mede, as
aforesaid, the o@cer charged with the colketm shall remake
or caex to he maeean account of the gooés or eheeta dis- » ualrled, a copy ot which, signed hy the o¤cer making meh die
- tralnt, ahall be left with the owner) or of such goods
` or edecta or at ble dwelling or usual place of with , » someperaozrof suitable age and clflacretion, lf any such eee he , found, with a note of the ·sum_demamled, am the time am · place of sale; and the held ‘o§eer shall ferthvrlth caoem a , notiilcatioh to be published ia some yrlthia the , eountylwherein said cliatraint w made, if a rrerrspaper le peb- ,_ lishedi¤saldcom1ty,ortobe@llcly datthepo¤omt~e,
- if there he one within hre mll& to the realMm of
e the person? whose property shall he em in het lem 3 theo two other public ,$l1® mme w e l specify the M . articla distrained, and the we place for the sale thereof. , Such timeishall nothe ten not merethan twmty », daysfrobathedateot§uch¤ot%tio¤tot¤own¤m·poe- ,- sessorwof the property a¤d_`·the’p¤hll¤Bo¤€er poatlng of eeeh . hotlceaa hereln provided, and the place s p r e e e for the sale { Elnot be more thanhve miles wtaat tram me pleee oe rma§aga¤eh&alnt. Salésale@•yheadw¤r¤ea‘trmtl1¤e rytotlnejby ¤té@cer,l!.he4eemstt@&ble,@aotfora V tlmetoumedinallthirtydail (K S. § 3199.).
128. Sane; sale of property allied to tax.··e·—Wheeproperw _
- aub}ecttotax,h¤t¤po¤_whlchtheta1haa¤othempald, le~`
__ ad%.upo& lnt and sold, the t M m& tax shall. , after ®d¤c®¢the exp&s¤ of·s¤ch.¤le,he¤r&a%priate¢l otlt of tha proceeds to thnlpament of the tex. Ami » lf¤oa eptotm¤chtaxhasbeqmade upon each property, , tm oollectorwh pakea rqernethawt ln thetorm required ,_ by hi, andthe Gommlwoner oflatgaal Bevemre @11 aaeew l.thetaztherm.·(R.S,|319L) 1 ( e_ , 121. Sane; sale ofjroperty; far United Statue-- _ When any » advertised for sale new elietrelut, ee [ l§l,‘laofaElnd mhject totax, SBGRBG taxhasnotbeen [ paid, and tm a&nt hid forsueh is hoteeqeal to the , of tu, the mayperchasetm same ia I behalf of for -811 amoeet not exceeding the , ealdrlax.-_ SQ may be me by the cole g lecter, mw ‘ omh rqulatlm as may he by the [ of Internal Revenue. The·collector“slmll render y to the a account ot all chargw incurred .. lh such nlm, and, in ease of sale, shall pay into the Treasury . the eurplw, if any tmre befefter deirayleg all lawful charges g and fm (B. 8.],81%.) ? » ‘ »
- 13. Sane
- rduatim of property oa payangt before
B sale.--e-I1; any case of wllatralht for the payment of the taxes [ eformld, the goods, chattels, or eE'ecte so dlstreieed shall r` he to the owner or pose&r, if, prior to the sale, y mymht of the mount due is made to the promr o§eer charged ¤,' with the txetw with the teaeand other charges; het in case of eonpaymht as aforesaid, the said etheere shall -. proceed to the said goods, chattels, or effects at ptgblie r auction, from the proceeds -0t each sale the
