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days after the time appointed as aforesaid, for such general meeting of the said board of principal assessors, he shall forfeit and pay the sum of five hundred dollars for the use of the United States, and moreover shall forfeit his compensation as principal assessor. And it shall be the duty of the clerks of the said board of principal assessors, to certify to the Secretary of the Treasury, an extract of the minutes of the board, showing such failures or neglect, which shall be sufficient evidence of the forfeiture of such compensation, to all intents and purposes : Provided always, That it shall be in the power of the Secretary of the Treasury to exonerate such principal assessor or assessors from the forfeiture of the said compensation, in whole or in part, as to him shall appear just and equitable.
Sec. 19. And be it further enacted, That if the said board of princi- Board of prinpal assessors shall not, within three days after the first meeting thereof cipal assessors as aforesaid, be furnished with all the lists of valuation of the several to assign to cercounties and state districts of any state or states, they shall, nevertheless, and state disproceed to make out the equalization and apportionment by this act tricts such valdirected, and they shall assign to such counties and state districts, the uation as they
may deem right valuation lists of which shall not have been furnished, such valuation as and proper if they shall deem just and right, and the valuation thus made to such not furnished counties and state districts by the board of principal assessors, shall be with lists. final, and the proper quota of direct tax shall be, and is hereby declared to be imposed thereon accordingly.
Sec. 20. And be it further enacted, That it shall be the duty of the Board of prinsaid board of principal assessors, diligently and carefully to consider and cipal assessors
may equalize examine the said lists of valuation, as well in relation to the states which the rates of have been heretofore assessed, as in relation to the states which have taxes for certain not been heretofore assessed, for the direct tax for the year one thousand districts. eight hundred and fourteen, and they shall have power to revise, adjust and equalize the valuation of property in any county or state district, by adding thereto or deducting therefrom such a rate per centum, as shall render the valuation of the several counties and state districts just and equitable: Provided, The relative valuation of property in the same
Proviso. county shall not be changed, unless manifest error or imperfection shall appear in any of the lists of valuation, in which case the said board of principal assessors shall have power to correct the same, as to them shall appear just and right. And if in consequence of any revisal, change, and alteration of the said valuation, any inequality shall be produced in the apportionment of the said direct tax to the several states as aforesaid, it shall be the duty of the Secretary of the Treasury to report the same to Congress, to the intent that provision may be made by law for rectifying such inequality. Sec. 21. And be it further enacted, That as soon as the said board
Taxes to be
apportioned by of principal assessors shall have completed the adjustment and equaliza- the board of tion of the valuation aforesaid, they shall proceed to apportion to each principal assescounty and state district its proper quota of direct tax, and they shall lay the same upon all the subjects of direct taxation herein prescribed within their respective counties and state districts, according to the provisions of this act, so as to raise upon each county or state district, a quota of taxes bearing the same proportion to the whole direct tax imposed on the state, as the valuation of such county or state district bears to the valuation of the state. And the said board of principal assessors shall, within twenty days after the time appointed by the Secretary of the Treasury for their first meeting, complete the said apportionment, and shall record the same; they shall thereupon further deliver to each principal assessora certificate of such apportionment, together with the general lists by the principal assessors respectively presented to the board as aforesaid, and transmit to the Secretary of the Treasury a certificate of the apportionment by them made as aforesaid; and the principal assessors respectively shall thereupon proceed to revise their respective lists, and alter and make the same
in all respects conformable to the apportionment aforesaid by the said board
law. Collectors to
Sec. 22. And be it further enacted, That each collector, on receiving ceipts for tax
a list as aforesaid from the said principal assessors respectively, shall subable lists re- scribe three receipts, one of which shall be given on a full and correct ceived from
copy of such list, which list shall be delivered by him to, and shall remain principal asses
with, the principal assessor of his collection district, and shall be open to
and the other to the comptroller of the Treasury. Collectors to
Sec. 23. And be it further enacted, That each collector, before receiving give bonds, &c.
any list as aforesaid for collection, shall give bond with one or more good
ment of all moneys assessed upon such district, and the said bond shall Proviso.
be transmitted to, and deposited in the office of the comptroller of the
real estate, and all slaves of the individuals who may be assessed for the property. same, during two years after the time it shall annually become due and
payable, and the said lien shall extend to each and every part of all tracts
Sec. 25. And be it further enacted, That each collector shall be au
thorized to appoint, by an instrument of writing under his hand and seal,
Collectors as many deputies as he may think proper, assigning to each deputy, bý may appoint dethat instrument of writing, such portion of his collection district as he may think proper, and also to revoke the powers of any deputy, giving public notice thereof in that portion of the district assigned to such deputy; and each such deputy shall have the like authority in every respect to collect · the direct tax so assessed within the portion of the district assigned to him, which is by this act vested in the collector himself; but each collector shall, in every respect be responsible, both to the United States and to individuals, as the case may be, for all moneys collected, and for every act done as deputy collector by any of his deputies whilst acting as such: Provided, That nothing herein contained shall prevent any collector from Proviso. collecting himself, the whole or any part of the tax so assessed, and payable in his district.
Sec. 26. And be it further enacted, That each of the said collectors, or his deputies, shall
, within ten days after receiving his collection give public nolist from the principal assessors respectively as aforesaid, and annually assessed. within ten days after he shall be so required by the Secretary of the Treasury, advertise in one newspaper printed in his collection district, if any there be, and by notifications to be posted up in at least four public places in his collection district, that the said tax has become due and payable, and state the times and places, at which he or they will attend to receive the same, which shall be within twenty days after such notification ; and with respect to persons who shall not attend, according to such notifications, it shall be the duty of each collector, in person or by deputy, to apply once at their respective dwellings within such district, and there demand the taxes payable by such persons, which application shall be made within sixty days after the receipt of the collection lists as aforesaid, or after the receipt of the requisition of the Secretary of the Treasury, as aforesaid, by the collectors; and if the said taxes shall not be then paid, or within twenty days thereafter, it shall be lawful for such collector, or his deputies, to proceed to collect the said taxes by distress and sale of the goods, chattels, or effects of the persons delinquent as aforesaid. And in case of such distress, it shall be the duty of the officer charged with the collection, to make, or cause to be made, an account of the goods or chattels which may be distrained, a copy of which, signed by the officer making such distress, shall be left with the owner or possessor of such goods, chattels, or effects, or at his or her dwelling, with a note of the sum demanded, and the time and place of sale; and the said officer shall forthwith cause a notification to be publicly posted up at two of the taverns nearest to the residence of the persɔn whose property shall be distrained, or at the courthouse of the same county, if not
to sell goods more than ten miles distant, which notice shall specify the articles dis- distrained. trained, and the tiine and place proposed for the sale thereof, which time shall not be less than ten days from the date of such notification, and the place proposed for sale not more than five miles distant from the place of making such distress : Provided, That in any case of distress, for the payment of the duties aforesaid, the goods, chattels, or effects, so distrained, shall and may be restored to the owner or possessor, if, prior to the sale thereof, payment or tender thereof shall be made to the proper officer charged with the collection, of the full amount demanded, together with such fee for levying, and such sum for the necessary and reasonable cxpense of removing and keeping the goods, chattels, or effects, so distrained, as may be allowed in like cases by the laws or practice of the state wherein the distress shall have been made; but in case of nonpayment or tender as aforesaid, the said officers shall proceed to sell the said goods, chattels, or effects, at public auction, and shall and may retain from the proceeds of such sale, the amount demandable før the use of the United States, with the necessary and reasonable expenses of distress
and sale, and a commission of five per centum thereon for his own use, rendering the overplus, if any there be, to the person whose goods, chattels, or effects, shall have been distrained: Provided, That it shall not be lawful to make distress of the tools or implements of a trade or profession, beasts of the plough necessary for the cultivation of improved
lands, arms, or houschold furniture, or apparel necessary for a family. Sale of pro
Sec. 27. And be it further enacted, That whenever goods, chattels, perty.
or effects sufficient to satisfy any tax upon dwelling houses or lands, and their improvements, owned, occupied or superintended by person known or residing within the same collection district, cannot be found, the collector having first advertised the same for thirty days in a newspaper printed within the collection district, if such there be, and having posted up, in at least ten public places within the same, a notification of the intended sale thirty days previous thereto, shall proceed to sell at public sale, so much of the said property as may be necessary to satisfy the taxes due thereon, together with an addition of twenty per centum to the
said taxes. But in all cases where the property liable to a direct tax Act of Aug. under this act, or the said act of Congress, entitled “An act to lay and 2, 1813, ch. 37. collect a direct tax within the United States,” shall not be divisible 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 whole Overplus re- of such property shall be sold, and the surplus of the proceeds of the sale, ceived from the after satisfying the tax, costs, charges and commissions, shall be paid to sale of delinquents' proper
the owner of the property or his legal representatives, or if he or they ty to be returned 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 owner or his legal representatives until he or they shall make application therefor to the Secretary of the Treasury, who upon such application, shall, by warrant on the treasurer, cause the same to be
paid to the applicant. And if the property advertised for sale as aforesaid, will not sell for cannot be sold for the amount of the tax due thereon, with the said addithe tax, &c.
tional twenty per centum thereto, the collector shall purchase the same in behalf of the United States for the amount aforesaid: Provided, That the owner or superintendent of the property aforesaid, after the same shall have been as aforesaid advertised for sale, and before it shall have been actually sold, shall be allowed to pay the amount of the tax thereon, with an
addition of ten per centum on the same, on the payment of which the Proviso.
sale of the said property shall not take place: Provided also, That the owners, their heirs, executors, or administrators, or any person on their behalf, shall have liberty to redeem the lands and other property sold as aforesaid, within two years from the time of sale, upon payment to the collector for the use of the purchaser, his heirs or assigns, of the
amount paid by such purchaser, with interest for the same at the rate of Redemption. twenty per centum per annum; and no deed shall be given in pursuance
of such sale, until the time of redemption shall have expired. And the collector shall render a distinct account of the charges incurred in offering and advertising for sale such property, and shall pay into the treasury the surplus, if any there be, of the aforesaid addition of twenty per centum, or ten per centum, as the case may be, after defraying the charges. And in every case of the sale of real estate which has been made under the said act of Congress for the assessment and collection of direct taxes and internal duties, or which shall be made under the authority of this act by the collectors or marshals respectively, or their lawful deputies
respectively, or by any other person or persons, the deeds for the estate Deeds to be so sold shall be prepared, made, executed, and proved, or acknowledged, made for pror at the time and times prescribed, in this act, by the collectors respectiveperty sold this act, by the ly, within whose collection district such real estate shall be situated, in collectors. such form of law as shall be authorized and required by the laws of the
United States, or by the law of the state in which such real estate lies,
for making, executing, proving, and acknowledging, deeds of bargain
List of the and sale, or other conveyances for the transfer and conveyance of real
deeds. estate: and for every deed, so prepared, made, executed, proved, and acknowledged, the purchaser or grantee shall pay to the collector the sum of five dollars for the use of the collector, marshal, or other person, effecting the sale of the real estate thereby conveyed.
Sec. 28. And be it further enacted, That with respect to property Non-residents' lying within any collection district, not owned, or occupied, or super- to be made
property how intended, by some person residing in •such collection district, and on liable for taxes. which the tax shall not have been paid to the collector within ninety days after the day on which he shall have received the collection list from the said principal assessors respectively as aforesaid, or the requisition of the Secretary of the Treasury, as aforesaid, the collector shall transmit lists of the same to one of the collectors within the same state, to be designated for that purpose by the Secretary of the Treasury and Designate col
lector to adver. the collector who shall have been thus designated by the Secretary of the Treasury, shall transmit receipts for all the lists received as aforesaid, to the collector transmitting the same. And the collectors thus designated in each state by the Secretary of the Treasury, shall cause notifications of the taxes due as aforesaid, and contained in the lists thus transmitted to them, to be published for sixty days in at least one of the newspapers published in the state; and the owners of the property on which such taxes may be due, shall be permitted to pay to such collector the said tax, with an addition of ten per centum thereon : Provided, That such
Act of March
3, 1815, ch. 91, payment is made within one year after the day on which the collector of the district where such property lies, had notified that the tax had become due on the same. Sec. 29. And be it further enacted, That when any tax as aforesaid
Collectors to shall have remained unpaid for the term of one year as aforesaid, the
sell property of
delinquent noncollector in the state where the property lies, and who shall have been resident prodesignated by the Secretary of the Treasury as aforesaid, having first prietors. advertised the same for sixty days, in at least one newspaper in the state, shall proceed to sell, at public sale, so much of the said property as may be necessary to satisfy the taxes due thereon, together with an addition of twenty per centum thereon: or if such property is not divisible as aforesaid, the whole thereof shall be sold and accounted for in manner hereinbeføre provided. If the property advertised for sale cannot be sold for the amount of the tax due thereon, with the said purchase the
property addition thereon, the collector shall purchase the same in behalf of the used and sold United States for such amount and addition. And the collector shall for the taxes. render a distinct account of the charges incurred in offering and adver
March 3, 1815, tising for sale such property, and pay
into the treasury the surplus, if any, ch.91, sec. 3. of the aforesaid addition of ten or twenty per centum, as the case may be, after defraying the said charges.
Sec. 30. And be it further enacted, That the collectors, designated as aforesaid by the Secretary of the Treasury, shall deposit with the clerks signat by the of the district court of the United States, in the respective states, and Treasury to de
Secretary of the within which district the property lies, correct lists of the tracts of land, posit with clerks or other real property, sold by virtue of this act for non-payment of taxes,
of district courts
correct lists of together with the names of the owners, or presumed owners, or the pur, the property chasers of the same, at the public sales aforesaid, and of the amount paid sold under this by such purchasers for the same; the owners, their heirs, executors, or administrators, or any person in their behalf, shall have liberty to redeem the lands or other property sold as aforesaid, within two years from the time of sale, upon payment to the clerk aforesaid, for the use of the purchaser, his heirs or assigns, of the amount paid by such purchaser for the said land, or other real property, with interest for the same, at the rate of twenty per centum per annum, and of a commission of five per centum on such payment, for the use of the clerk aforesaid. The clerk shall, on appli
See act of