Page:United States Statutes at Large Volume 18 Part 1.djvu/686

 614 TITLE xxxv.——lNTERNAL REVENUE.—Ch. 2. oe authority to such corporation company or association to record the same on their books mild xlpcordshin the samé manger as if transferred or assigned by the arty ol in the same in ieu o any original or rior certificates, which shall be vdid, whethei canceled or not. And saidlcertificates, where gis sucpject of sale is; securitieslopdotherlpvidences of debt, shall be good an vali receipts tot e .rson o ingt e same~as a inst any person holding -or claiming to holi possession of such securigds or other evidences of debt. _Wh§>¤°dP¤‘9P¤¤Y Sec. 3195. When any property liable to distraint for taxes is not divis- ‘ mt ible, so as to enable the collector by a sale of part thereof to raise the ..;— whole amount of the tax, with all costs, charges, and commissions, the 1 13 J¤5Y»’l§6· °· whole of such property shall be sold, and the surplus of the proceeds of lg} “‘ * "p' the sale, after 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 gfuseg go receive tgiehsami; glial! bc;} deposited in the Treasury of the nite tates to there e for is use until he makes application thelreforgo the Secrgtary of the ClLreas1;i·y*,]vnHi<i, upon such aplplication an satis actory proo sin supportt ereo, s a , y warrant on theTreasury, cause the same to be paid to the applicant. Whenreal estate Sec. 3196. When goods, chattels, or effects sufficient to satisfy the ggyggld fe 5**** teams impciped uporli any personlpre nplt found by the collector or deputy ._.m.m co ector, e is authorize to co act the same by seizure and sale of real 13 July, 1866, c. astute_ 184, s.9,v. 14,p. 108. proiing 5 Sec. 8197. The officer making the seizure mentioned in the precedin seizpre imdtglcg hl section shalll give lpotiice to the person whose estate it is proposed to self rea es a e of by giving im in an, or eaving at his last or usual p ace of abode if H; he has any such within the collection-district where said estate is situ- 13 July, 1866, c. ated, a_not1ce, in writing, stating what particular estate is to be sold {x V- It PP- describing the same wit reasonable certainty, and the time when and 21,. F,j,_ 1877 v_ place where said officer proposes to sell the same; which time shall not 69, T, 19,  248i e less than twenty nor more than forty days from the time of giving said notice. The said officer shall also cause a notification to the same 2 Dm; M_ y’ effect to be published in some newspaper within the county where such seizure is made, if any such there be, and shall also cause a like notice to be posted at the lpost-office nearest to the estate [to be] seized, and in two other public p aces 'Wlthlfl the_ countfy; and the place of said sale shall not be more than five miles distant rom the estate seized, except by special order of the Commissioner of Internal Revenue. At the time and place appointed, the officer making such seizure shall proceed to sell thelseaid estate at public puctilpn, offerilng the same at a minimum price, inc u `ng the expense o ma ing suc ev ·, and all charges for advertising and an officer’s fee of ten dollars. Vilhen the real estate so seized cpnsist;1 <Lfl?ev§ral di?inct tracts or lpprcels. the officer making sale t ereo s a o er eac tract or parce or sale s rately, and shall if heéleem it ladvisable, apportion the expenses, chzrifges, and fees, afo,re— sai, to suc several tracts or parcels, or to any of them, in estimating the minimum (price aforesaid. If no person offers for said estate the amoiilnt og lsailfmipiimutrn prieightge officer shall declare the same to be pure ase y 1m or the ni i tates and shall deposit with the distixt attornteky of the Stptep a dleeil pherecig, as hereafter provided; o erwise, e same s a ec are to e so to the highest bidder. And said sale may be adjourned from time to time b said officer for not exceedi1¥g·(§hi}1;ty*lday;;slin all, if heishzll think (it advisable so to do. If th; amount i s a no e then an there pai, the officer shall forthwit prgceedgficaggalin sell said estage in the same manneilicd h od certificate of no. . . pon any saleo rea estate, asprovi in the prec ing purchase. Deed. section, and the payment of the purchase-money, theofiicer makin the 13h1y, 1866, (,_ seizure and sale shall give to the purchaser a certificate of purchase, 184, s. 9, v. 14, p. which shall set forth the real estate purchased, for whose taxes the same 109. was sold, the name of the purchaser, and the price paid therefor; and 1f the said real estate be not redeemed in the manner and within the time hereafter provided, the said collector or deputy collector shall exe·