Page:United States Statutes at Large Volume 12.djvu/340

 310 THIRTY—SEVENTH CONGRESS. Sess. I. Ch. 45. 1861. the settlement of his account at the Treasury Department. And he is Depositarierto further authorized and empowered to make such otllcer or depositary the l>°di¤b“¤*l¤S disbursing agent of the Treasury for the payment of all interest due to °g°°t°‘ the citizens of such State upon the treasury notes or other government Form ofretum. securities issued by authority of law. And he shall also prescribe the forms of returns to be made to the department by all assessors and colof oath. lectors appointed under the authority of this act. He shall also prescribe the form of oath or obligation to be taken by the several officers authorized or directed to be appointed and commissioned by the President under this act, before a competent magistrate duly authorized to administer oaths, and the form of the return to be made thereon to the Treasury De rtment. When income Sec. 51. And 6e it further enacted, That the tax herein imposed by [R¤P€¤l€d» 1862, the thirtieth clay of June, in the year eighteen hundred and sixty-two, _$l‘(S,1§’4$38§’ and all sums due and unpaid at that day shall draw interest thereafter at i i the rate of six per centum per annum; and if any person or persons P¤>¤°¤<li¤8‘¤ to shall neglect or refuse to pay after due notice said tax assessed against °°f°'°° p°y'"°°°’ him, her, or them, for the space of more than thirty days after the same is due and payable, it shall be lawful for any collector or assistant collector charged with the duty of collecting such tax, and they are hereby Levy_ authorized, to levy the same on the visible property of any such person, or so much thereof as may be sufficient to pay such tax, with the interest due thereon, and- the expenses incident to such levy and sale, first giving Sap, mar ,,0, thirty daysl public notice of the time and place of the sale thereof; and tlcé- in case of the failure of any person or persons authorized to act as agent or agents for the collection of the rents or other income of any person residing abroad shall neglect or refuse to pay the tax assessed thereon (having had due notice) for more than thirty days after the thirtieth of June, eighteen hundred and sixty-two, the collector or his assistant, for the district where such property is located, or rents or income is payable, shall be and hereby is authorized to levy upon the property itself, and to sell the same, or so much thereof as may be necessary to pay the tax assessed, together with the interest and expenses incident to such levy and sale, first giving thirty days’ public notice of the time and place of sale. And in all cases of the sale of property herein authorized, the conveyance by Title undertax the odiccr authorized to make the sale, duly executed, shall give a valid “l°· title to the purchaser, whether the property sold be real or personal. And the several collectors and assistants appointed under the authority of this act may, if they find no property to satisfy the taxes assessed upon any person by authority of the forty-ninth section of this act, and which such person neglects to pay as hereinbefore provided, shall have power, E,,,,,,,;,,,,,;,,,,,_ and it shall be their duty, to examine under oath the person assessed under this act, or any other person, and may sell at public auction, after ten Sales of stocks, days’ notice, any stock, bonds, or choses in action, belonging to said per- &°· son, or so much thereof as will pay such tax and the expenses of such p,,,,,;,,, {0, ,,,_ sale; and in case he refuses to testify, the said several collectors and ashwingw testify- sistants shall have power to arrest such person and commit him to prison, to be held in custody until the same shall be paid, with interest thereon, at the rate of six per centum per annum, from the time when the same was payable as aforesaid, and all fees and charges of such commitment Custody, plug cf; and cu tody. And the place of custody shall in all cases be the same provided by law for the custody of persons committed for any cause by the authority of the United States, and the warrant of the collector, stating the cause of commitment, shall be sufficient authority to the proper otiicer for receiving and keeping such person in custody until the amount Y•>°¤°t_¤¤¤<i ex- of said tax and interest, and all fees and the expense of such custody, l°°"° ’ shall have been fully paid and discharged; which fees and expenses shall .be the same as are chargeable under the laws of the United States in
 * °xl° P*‘Y°N°· the forty-ninth section of this act shall be due and payable on or before