United States Statutes at Large/Volume 4/19th Congress/1st Session/Chapter 140
Chap. CXL.—An Act to perpetuate the evidence relating to the sale of dwelling-houses, lots, and lands, for the non-payment of direct taxes due the United States.
Duty of the Secretary of the Treasury, where sales have been made to satisfy any direct taxes imposed thereon by virtue of the laws of the United States.
To cause evidence of proceeding to be preserved.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That, where sales shall have been made of any dwelling-houses, lots, or lands, to satisfy any direct taxes imposed thereon, by virtue of the laws of the United States, the Secretary of the Treasury shall, so far as practicable, cause such of the books, and other documentary evidence relating to the assessment of such taxes, and to the advertising and sale of such houses, lots, and lands, for the non-payment thereof, as may remain in the hands of the assessors and collectors, or their representatives, to be deposited, for safe keeping, in the office of the clerk of the district court of the United States, within whose district such houses, lots, and lands, may lie.
Approved, May 20, 1826.