Page:United States Statutes at Large Volume 18 Part 1.djvu/688

 616 Trrm xxxv.—INTER.NAL REVENUE.—Ch. 2. Proceedings in Sec. 3207. In any case where there has been a refusal or neglect to 9;‘c‘;“°°QY fa ****2; pay any tax, and it has become necessary to seize and sell real estate to {,,,,,;z,,$,?,,,l$_ satisfy the same, the Commissioner of Internal Revenue maly direct a —— —r~- — ——~·- bill in chancery to be filed, in a district or circuit court of the United ,8208*]%% $8% g States, to enforce the lien of the United States for tax upon any real mf’'estate, or to subject any real estate owned by the delinquent, or in which he has any right, title, or interest, to the payment of such tax. All persons having liens upon or claimingpmy interest in the real estate sought to (pebgipbjected zforeslrpd, shall dc;p1;1de)tparties  suteh proctépldings, an rou n cou as rov1 n cr sui in c ancer erein. And the said court shall, atpthe term next after the parties have been duly notified of the proceedings, unless otherwise ordered by the court, proceed to adjudicate all matters involved theiein, and finally determine the merits of all cla1ms to and liens upon the real estate in uestion, and, in all cases where a claim or interest of the United States therein is established, shall decree a sale of such real estate, by the proper officer of the court, and a distribution of the proceeds of such sale accordin to gpc féndingssegtthe cpprt lin pespect to the interests of the parties and of e n1 e es. ‘¤¤ GB- Commissionertc Sec. 3208. The Commissioner of Internal Revenue shall have charge 2s1g3Q0a5g? rg,';:} of all real estate which_has been or shall be assigned, set off, or conveyed, dm, ,nmml_mv6_ by purchase or otherwise, to the United States, in payment of debts ar1s- ,,,,6 l,,,,., ing under the laws relating to mternal revenue, and of all trusts created for the use of the Unite States in payment of such debts due them; 169, s_ 4,’v_ ,4; p_ and, with the approval of the Secretary of the Treasury, III8g', at public 472. vendue, and upon not less than twent days’ notice, se l an dispose of lands assigned or set off to the Unite! States in payment of such debts, or vested in them by mortgage or other security, for the payment of such debts. And in cases w ere real estate has or may become the property of the United States by conveyance or otherwise, in payment of or as security fora debt arising under the laws relating te internal revenue, and such debt shall have been paid, together with the interest thereon, at the rate of one per eentum per month, to the United States, within two years from the date of the acquisition of such real estate, it shall be lawful for the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to release by deed, or otherwise convey such lpeallestgte to the debtor, from whom it was taken, or to his heirs or other e a re resentatives. [MSB7W-1 List to be sent Sec. 3205. Wgenever a collector has on any list duly returned to him ifmdlsgcéxzglzf the name of any person not within his collectiomdistrict who is liable to Bidegzryhu p,,0p_ tax, or of any person so liable who has, in the collection-district in which my, wh,,,, he resides, no sufficient property subyect to seizure or distraint, from —3EI§·@ which the money due for tax can be co lected, such collector shall trans- ,73’s_32",,_13,’pQ mit a statement containing the name of the person liable to such tax, 236, with the amount and nature thereof, duly certified under his hand, to the collector of any district to which said person shall have removed, or in which he shall have roperty, real or personal, liable to be seized and sold for tax. And the cdilector to whom the said certified statement is transmitted shall proceed to collect the said tax in the same way as if_ the name of the person and ob]ects of tax contained in the said certified statement were on any list of his own collection-district; and he shall, upon receiving said certified statement as aforesaid, transmit his receipt for it to the collector sending the same to him. goiimgomwm Sec. 3210. The gross amount of all taxes and revenues received ol' paid inte Treasury collected by virtue of this 'l`itle, or of any law hereafter enacted providing d°‘lY· internal revenue, shall be paid, b r the officers receiving or collecting the 3 Mn, 1865, c, same, daily into the Treasury of the United States, under the instructione 78,¤·3.v·i3,p·483· of the Secretary of the Treasury, without any abatement or deduction on_acc0unt of salary, compensation, fees, costs, charges, expenses, o1' claims of any description; and a cert.ncate of such yment, stating the name of the depositor and the specific account on which the deposit was made, signed by the Treasurer, assistant treasurer, designated depositary, or proper officer of a deposit bank, shall be transmitted to the Commis-