Page:United States Statutes at Large Volume 18 Part 1.djvu/690

 618 Trrnm xxxv.—1NTERNAL REVENUE.-Ch. 2. tress and sale of the goods and chattels, or any personal etfects of the delinquent collector, giving at least five days notice of the time and place of sale, in the manner provided by law or advertising sales of personal plropfrty on cixecutgpn ir;H the State whergin spch cpl ectoiéh resides. And the illof saeof the officerof any oo s,c atte ,oro er personal property, distrained and sold as aforesaid, shall be conclusive evidence of title to the purchaser, and prima-facie evidence of the right of thE_otH<€p]r to make guclh pale, and 0; th§0$prre<:fnets·stc;;]his progeedings m se in e same. n or wan o g s an c s, oro er personal effects of such collector, sufhcient to satisfy any warrant of distress, issued as aforesaid, the real estate of such collector, or so much thereof as may be necessary for satisfyinlgethe said warrant, after being advertised for at least three weeks next fore the time of sale, in not less than three public places in the collection-district, and in one newspaper printed in the county or district, if any there be, shall be sold at pu lic auction by the marshal or his deputy. Upon such sale, the marshal shall make and deliver to the purchaser of the premises sold a deed of conveyance thereof, to be executed and acknowledged in the manner and form prescribed by the laws of the State in which said lands are situated, and said deed so made shall invest the (purchaser with all the title and interest of the defendant named in said warrant, existing at the time of the seizure thereof. And all moneys that may remain 0 the proceeds of such_sale of personal or real property, after satisfying the Sllld warrant of distress, and paying the reasonable costs and charges oflsale, shall be returned to the propr1etor of the property sold as aforesai . 0 c Ile c t p r s Sec. 3218. Every collector shall be charged with the whole amount of $vl;:t¤‘Z°d w¤¢h· tspzes, whetihpcre contained ip listatranimitted to hiénlby the Coullmisgiopler __;..._._._. o Interna venue or y other co ectors, or e ivere to im y is 13 July, 1866, c· predecessor in office: and with the additions thereto, with the par value 18% B- 9· V- 14· P· of all stamps deposited with him, and with all moneys collected for penal- Ugg, Dm, 1872, c_ ties, forfeitures, fees, or costs; and he shall be credited with all payments ]3,,,_2,v_17,p_4g2_ 1Ilh0 the Treasury made as prov1ded by_ law with all stamps returned by him imcanceled to the Treasury, and with the amount of taxes contained ID the lists transmitted in the manner heretofore provided to other collectors, and by them receipted as aforesaid; also with the amount of the taxes of such persons as may have absconded, or become insolvent, plpior to the day when the tax oug t, according to the provisions of law, to ve been collected, and with a uncollecte taxes transferred by him or by its fil’“$§ “$€"§.i“€1.°€il€°S£§ lf. ll2.?“i°‘E?.”€“ °”i‘§°? £Z'L"'f%e°i€Zi 1 s a v s c o e omm1 s1o Revenue, who shall certify the facts to the First Comptroller of the Treasury, that due diligencewas used by the collector. 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 faithfully account for and pay over the proceeds thereof upon a resale of the same as required by aw. Death, &c., of Sec. 3219. In case of the death, resignation, or removal of any colleccollcctor. unwl- tor, all lists and accounts of taxes unco lected shall be transferred to his l°°*"d b“l"“°°°· successor in office as soon as such successor is appointed and qualified, 12..{)u1y, 1864;, 5. and it shall be the duty of such successor to collect the same. 184,s. ,v.14,p. 1 . Rerundmerp of Sec. 3220. bTli1ebCouilmigoner of Inte1i]nalTRevenue, subjecgz to regulaf¤¤<¢¤. Dem uw. tions rescri y the cretary of the reasury, is authorize, on ‘l‘”· _ appealpto him made, to remit, refund, and lpay back all taxes erroneously 13 July, 1866, c. or illegally assessed or collected, all pena ties collected without author- 184. ¤-91** 1% P· ity, and all taxes that appear to be unjustly assessed or excessive m u.hDBc_,1872Y c_ amount, or in any manner wrongfully collected; also to repay to any ·····—··r··j may recovere agains 1m in any cou or any in rna xes co - U_gf’§s3g§;l°fQ)§Q lected by him. with the cost and expenses of suit; also all damages and K,,Q,,m,,,,»8é,,,,,' costs recovered against any assessor, assistant assessor, collector, deputy 11 C.ofC1s.,659. collector, or inspector, in any suit brought against him oy reason of any-
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