Page:United States Statutes at Large Volume 14.djvu/138

 108 THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. Proceeds of aforesaid, the said officers shall proceed to sell the said goods, chattels, or °"l*S· h°" dis' effects at public auction, and phall retain from the proceeds of such sole wd  the amount demandablo for the use of the United States, and a commusion of five per centum thereon for his own use, with the fees and charges for distraint and sale, rendering the overplus, 1f any there be, to the per- on who may be entitled to receive the same: Prozfzded further, That E¤¤¥}¤P*¥9¤¤ there shall be exempt from distmint and sale, if bekmging to the head of a. Wm dI8mm' family, the school-books and wearing apparel necessary for such famxly; also arms for personal use, one cow, two hogs, five sheep and the wool thereof, provided the aggregate market value of said sheep shall not exceed fifty dollars; the neecsszxry food for such cow, hogs, and sheep for a period not exceeding thirty days; fuel to an amount not greater in value than twenty-five dollars; provisions to an amount not greater than fifty dollars; household furniture kept for use to an amount not greater than three hundred dollars ; and the books, tools, or implements of a trade or profession to an amount not greater than one hundred dollars shall ?.l s0 be exempt; and the OiHCCl` making the distraint shall summon three dxsmter- Appmisement ested householders of the vicinity, who shall appraise and set apart to the u‘°‘°°£ owner the amount of property herein declared to be exempt. Section 29. That section twenty-nine be amended by striking out all after the eu- Where proper- acting clause and inserting in lieu thereof the following: That in all cases QY }i‘:b!° ’°td£’E‘ where property liable to distmint for taxes may not be divisible, so as t0 VEZQGRVESIB l enable the collector by a sale of part thereof to raise the whole amount ¤¤¤y1>¤¤¤1d· of the tax, with all costs, charges, and commissions, the whole of such _P¤‘¤•=¤¤d¤ MW property shall be sold, and the surplus of the proceeds of the sale, after d“P°°°d °£ satisfying the tax, costs, and charges, shall be paid to the person legally entitled to receive the same; or if he cannot be found, or refuse to receive the same, then such surplus shall be deposited in the treasury of the United States, to be there held for the use of the person legally entitled to receive the same, until he shall make application therefor to the Secretary of the Treasury, who, upon such application and satisfactory proofs in support thereoi shall, by warrant on the treasury, cause the same to be paid to the applicant. And if any of the property advertised for sale as aforesaid is of a kind subject to tax, and such tax has not been paid, and If amount md the amount bid for such property is not equal to the amount of such tax, g;"f°l@‘;:: *° the collector may purchase the same in behalf of the United States for mnsr bw fm- me an amount not exceeding the sa1d tax. And in all cases where property United $¤¤¤<=S· subject to tax, but upon which the tax has not, been paid, shall be seized upon distrainc and sold, the amount of such tax shall, after deducting the expenses of such sale; be first appropriated out of the proceeds thereof to Ifno assess- the payment of said tax. And if no assessment of Lax has been made
 * §: h“° b°°“ upon such property, the collector shall make a return thereof in the form

required by Iqw, and the assessor shall assess the tax thereon. And all } Pr0§°rty ISH- property so purchased may be sold by said collector, under such regula-
 * 01*5* may ° tions as may be prescribed by the commissioner of internal revenue.

Account of And the collector shall render a distinct account of all charges incurred °h*"8°§ W} °X· in the sale of such property to the commissioner of internal revenue, £§:T:¤:; is ;i; who shall by regulation determine the fees and charges to be allowed in rendered- all cases of distraint and other seizures ; or where necessary expenses for making such distraint or seizure have been incurred, and in case of sale, the said collector shall pay into the treasury the surplus, if any there be, after defraying such fees and charges. Section 30- That section thirty be amended by striking out all after the enacting When real os- clause and inserting in lieu thereof the following: That in any case where gj°m";‘g *’° md goods, chattels, or effects sufficienbto satisfy the taxes imposed by law upon any- person liable to pay the same shall not be found by the collector or deputy collector whose duty it may be to collect the same, he is hereby authorized to collect the same by seizure and sale of real estate; and the officer making such seizure and sale shall give notice to the person whose