Page:United States Statutes at Large Volume 12.djvu/472

 H2. THIRTY-SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. duty, but which is not owned, occupied, or superintended by some person known to such collector to reside or to have some place of business within Proceedings in the United States, such collector shall forthwith take such property into ’“°h °“°· his custody, and shall advertise the same, and the tax charged upon the same, in some newspaper published in his district, if any shall be published therein, otherwise in some newspaper in an adyoining district, for the space of thirty days; and if the taxes thereon, with all charges for advertising, shall not be paid within said thirty days, such collector shall proceed to sell the same, or so much as is necessary, in the manner provided for the sale of other goods distrained for the non-payment of taxes, and out of the proceeds shall satisfy all taxes charged upon such property, with the costs of advertising and selling the same. And like proceedings to those provided in the preceding section for’the purchase and resale of property which cannot be sold for the amount of duty or tax due thereon shall be had with regard to property sold under the provisions of this section. And any surplus arising from any sale herein provided for shall be paid into the treasury, for the benefit of the owner of the property. And the Secretary of the Treasury is authorized in any casewhcre money shall be paid into the treasury for the benefit of any owner of property sold as aforesaid, to repay the same, on proper proof being furnished that the person applying therefor is entitled to receive the same. Collectors to Sec. 23. And be it further enacted, That the several collectors shall, 1‘¢¤¤¤‘¤ ¤¤¤¤*hlY at the expiration of each and every month, alter they shall, respectively, {Lf commence their collections, transmit to the Commissioner of Internal commissioner, Revenue a statement of the. collections made by them, respectively, within the month, and pay over monthly, or at such time or times as may be required by the Commissioner of Internal Revenue, the moneys by them respectively collected within the said term, and at such places as may be designated and required by the Commissioner of Internal Revenue ; and I tp_comple;e1;ol- each of the said collectors shallicomplete the collection of all sums ancfsrlggglzzwusk nually assigned to him for collection, as aforesaid, shall pay over the same into the treasury, and shall render his final account to the Treasury Department as often as he may be required, and within six months from and after the day when he shall have received the collection lists from the said assessors or assistant assessors, as aforesaid. And the Secretary of the Treasury is authorized to designate one or more depositories in each State, for the deposit and safe-keeping of the moneys collected by virtue of this act; and the receipt of the proper officer of such depository to a collector for the money deposited by him shall be a sumcient voucher for such collector in the settlement of his accounts at the Treasury Department; and the Commissioner of Internal Revenue may, under the direction of the Secretary of the Treasury, prescribe such regulations with reference to such deposits as he may deem necessary. Collector to Sec. 24. And be it further enacted, That each collector shall be charged £"Ph°h“"€°d with with the whole amount of taxes by him receipted whether contained in ole amount. . . . ’ . of {Axes, lists delivered to hnm by the assessors, respectively, or delivered or transmitted to him by assistant assessors from time to time, or by other collec _ andto be cred- tors; and shall be credited with the amount of duties or taxes contained and by them receipted as aforesaid; and also for the duties or taxes of such persons as may have absconded, or become insolvent, prior to the day when the duty or tax ought, according to the provisions of this act, to have been collected: Provided, That it shall be proved to the satisfaction of the First Comptroller of the Treasury that due diligence was used by the collector, and that no property was left from which the duty or tax could have been recovered. And each collector shall also be credited with the amount of all property purchased by him for the use of the United States, provided he shall faithfully account for, and pay over,
 * °d '"*b·· &°· in the lists transmitted in the manner above provided to other collectors,