Page:United States Statutes at Large Volume 12.djvu/469

 THIBTY-SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 439 tems.} Revenue, and the other to the First Comptroller of the Treasury; and all lists received from time to time, as aforesaid, shall be in like form and manner transmitted as aforesaid. Sec. 19. And be it furtlwr enacted, That each of said collectors shall, Ccueem to within ten days after receiving his annual collection list from the assessors, Hi"? ¤°*i°° *1*** respectively_ as aforesaid, give notice, by advertisement published in each dums m d°°' county in his collection district, in one newspaper printed in such county, [·"-m€¤d¤d, PM, if any such there be, and by notifications be be posted up in at least four P` H4'] public places in each county in his collection district, that the said duties have become due and payable, and state the time and place within said county at which he will attend to receive the same, which time shall not be less than ten days after such notification; and all persons who shall PstS<>¤¤¤<¤g; neglect to pay the duties and taxes so as aforesaid assessed upon them to lfg;"€0°%g”‘EL$° the collector within the time specified, shall be liable to pay ten per to psy ten per eentum additional upon the amount thereof, the fact of which liability °°¤*· i¤ ¤ddm°¤· shall be stated in the advertisement and notifications aforesaid. And with regard to all persons who shall neglect to pay as aforesaid, it shall be the Cgllggtgr to duty of the collector, in person or by deputy, within twenty days after ¤¤¤k¢ d¢¤¤>-¤d· such neglect, to make a demand personally, or at the dwellings or usual places of business of such persons, if any they have, for payment of said duties or taxes, with the ten per centum additional aforesaid. And with respect to all such duties or taxes as are not included in the annual lists aforesaid, and all taxes and duties the collection of which is not otherwise provided for in this act, it shall be the duty of each collector, in person or by deputy, to demand payment thereof, in manner aforesaid, within ten days from and after receiving the list thereof from the assessor; and if the annual and other duties shall not be paid within ten days from and If duties, &c. after such demand therefor, it shall be lawful for such collector or his °E°‘;E°*tT;‘*ig deputies to proceed to collect the said duties or taxes, with ten per centum Xégruémzuéys additional thereto, as aforesaid, by distraint and sale of the goods, chattels, collector co disor effects of the persons delinquent as aforesaid. And in case of such t"“" “"d “u‘ distraint it shall be the duty of the oiltlcer charged with the collection to _ Duty of onicer make, or muse to be made, an account of the goods or chattels which 1:;::;*** °f °·*“‘ may be distrained, a copy of which, signed by the oilieer making such distraint, shall be left with the owner or possessor of such goods, chattels, or effects, or at his or her dwelling, with some person of suitable age and discretion, with a note of the sum demanded, and the time and place of sale; and the said officer shall forthwith cause a notilzlcextiou to be published in some newspaper within the county wherein said distraint. is made, if there is a newspaper published in said county, or to be publicly posted up at the post-omce, if there be one within five miles, nearest to 'the residence of the person whose property shall be distrained, and in not less than two other public places, which notice shall specify the articles distrained, and the time and place for the sale thereof; which time shall not be less than ten nor more than twenty days from the date of such notification, and the place proposed for sale not more than five miles distant from the place of making such distrajnt: Provided, That in any case of Goods, &,,_d;,,. distmint for the payment of the duties or taxes aforesaid the goods, chat- trained may be tels, or effects so distrained shall and may be restored to the owner or pos- ;‘::;f°§*§°, sessor, if prior to the sale payment of the amount due or tender thereof ber¤m's¤1e,p¤ys shall be made to the proper offcer charged with the collection of the full 2;'¤°*L;';;I“° ****1 amount demanded, together with such fee for levying, and such sum for W ' the necessary and reasonable expense of removing, advertising, and keeping the goods, chattels, or effects so distrained as may be prescribed by the Commissioner of Internal Revenue; but in case of non-payment or fender, as aforesaid, the said officers shall proceed to sell the said goods, When gud how chattels, or effects at public auction, and shall and may retain from the ¤¤i¢°¤‘¤*°¤*U· PTOCBGGS of such sale the amount demuudable for the use of the United Expenses md States, with the necessary and reasonable expenses of distmiut and sale, cmp,