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&c.—the collector is to make a personal demand for the payment thereof within ten days after receiving the lists thereof from the assessor, and, if not paid within ten days of such demand, he may proceed for their collection in the same manner as provided for the collection of the taxes contained in the annual lists. (8 19.)

By the amendment of March, 1863, the deputy collector is authorized to perform all the duties required of a collector in this section; and the notice required as above may be sent by mail, or left at the dwelling or place of business.

For instructions to collectors in reference to collections and prosecutions for fines, see Appendix, page 301.

ARTICLE 2.-PENALTIES FOR NEGLECT to Pay Taxes.

For a neglect to pay the taxes within the time specified, the person in default is liable to pay ten per cent additional upon the amount of the tax.

In case of such failure to pay the tax within the time specified, the collector or his deputy is to make a personal demand for payment of the taxes and the penalty, within twenty days after such failure; and, if not paid within ten days after such demand, the collector may proceed to collect the same, with the ten per cent additional, by distraint and sale of the goods of the delinquent person. (8 19.)

The notice may be mailed, or left at the dwelling or usual place of business, written or printed ; the notice to state the amount of duty for which such persons are liable, including the ten per cent additional, demanding payment of the same; and with respect to all such duties or taxes as are not included in the annual lists, and all duties the collection of which is not otherwise provided for, it is the duty of each collector or deputy to demand payment therefor, in the manner provided, within ten days from the expiration of the time when the duty should have been paid ; and any copy of distraint must be left at the dwelling or usual place of business of the owner or possessor of the property distrained.

No special demand, however, is necessary in respect to taxes on carriages, yachts, billiard tables, and plate. (Act of March 3, '63, § 1, p. 225.)

Violators of the law, setting it at defiance, should be cautioned and warned before proceeding against them in the manper indicated in the law. (Com'r Boutw., N. Y. Trans., Nov. 8, '62.)

Actions for the recovery of taxes, penalties, &c., are to be prosecuted by collectors in their own names, or that of the United States, in any circuit or district court in the collection district, or in any other court of competent jurisdiction. ($ 31.)

False swearing declared perjury, and punishable as such under United States statutes. (32.)

For forcibly obstructing or hindering a collector or his deputy in the discharge of their duties under the act, or for forcibly rescuing, or causing to be rescued, any property seized by them, or for attempting or endeavoring to do so, the person offending is liable to a penalty of $500, or to a term of imprisonment not exceeding two years. ($ 28; act of March 3, '63, § 1, p. 230.)

ARTICLE 3.-PROCEEDINGS ON DISTRAINT AND SALE.

In case of distraint, the officer must make an account of the goods or chattels distrained, and leave a copy thereof, signed by himself, with the owner, or at his residence or place of business, with some person of suitable age and discretion, with a note of the sum demanded, and the time and place of sale.

The officer must forth with publish a notification in some newspaper within the county where the distraint is made, or he may post it at the post-office nearest the residence of the owner of the property, if there be one within five miles, and in not less than two other public places. The notice must specify the articles distrained, and the time and place for the sale thereof, which time must not be less than ten, nor more than twenty, days from the date of such notification, and the place proposed for the sale not more than five miles distant from the place where the property is situated. (8 19.)

The goods so distrained may always be restored, however, at any time prior to the sale, on the payment or tender of the amount due, with the fee for levying, and such sum for the necessary expense of removing, advertising, and keeping the goods as prescribed by the court.

Unless this is done, the goods are to be sold at public auction, and the officer may retain, out of the proceeds, besides the amount due the revenue, a commission of five per cent for his own use. Any overplus must be restored to the owner of the goods. (8 19.)

In cases where the property liable to distraint is not divisible, so as to enable the collector, by a sale of part of it, to raise the whole amount due, the whole of the property may be sold, and the surplus, after satisfying the demands of the revenue, must be paid to the owner, or his legal representatives. Where the owner or any representative cannot be found, or they refuse to receive it, the surplus is to be deposited in the United States treasury, to be held for the owner, and payable on the warrant of the secretary of the treasury, on application to him.

Where the property advertised cannot be sold for the amount due the revenue, the collector must purchase it, in behalf of the United States, for an amount not exceeding the sum due. Such property may be afterwards sold by the collector, under the regulations of the bureau (820). See Appendix, page 301.

Appeal.-Any person feeling aggrieved by the collection of a tax by levy and distraint may apply for relief to the assessor of the district, who will hear the case and report the evidence to the commissioner for his decision. On a certificate by the commissioner of the amount wrongfully collected, the treasury will refund. (8 35.)

Claims for taxes improperly paid, under the existing law, may be made to the commissioner of internal revenue, through the collectors of the respective districts (supported by the affidavits of the claimants and the certificates) under whose discretion the taxes were assessed. (Com'r Boutw., Decis. No. 54.)

ARTICLE 4.-SEIZURE AND SALE OF REAL ESTATE.

If sufficient personal property cannot be found out of which to satisfy the claims of the revenue, the collector may collect the amount out of the real estate of the party in default.

A collector is not restricted to the estate of the person owing the taxes which may be situated in his own district, but he may seize and sell any estate of the party wherever situated, within the State.

In such case, the officer, on seizing the property, must give personal notice to the owner, or, if he cannot be found, may leave at his last place of abode, if he had any in the district, stating what particular estate is proposed to be sold, describing the same with reasonable certainty, and the time and place of the sale, which time must not be less than ten, nor more than twenty, days from the time of giving the notice.

The officer must also advertise to the same effect in some newspaper in the county where the property is situated, and must post a like notice at the post-office nearest the owner's residence, and in two other public places in the county.

The sale must not take place more than five miles distant from the estate, and must be at public auction. (8 21.)

The sale may be postponed for a period not exceeding five days. The officer must offer the property at a minimum price, including the amount of duties, with ten per cent additional, and charges for advertising, and an officer's fee of $10. But if no one offers the amount of such minimum, the officer declares the property to be purchased by him for the United States, and he is to deposit a deed thereof with the district attorney of the United States. If the amount of the bid is not paid at the time of sale, the officer must proceed to sell again; but if paid, he must give his receipt therefor, if requested, and within five days thereafter make out a deed of the property, executing the same in his official capacity, in the manner prescribed by the laws of the State in which the property is situated, and deliver it to the purchaser when requested. (8 21.)

The deputy making the sale must return to the collector a certified statement of all his proceedings on the sale. (8 21.)

The deed must recite-
1. The fact of the seizure and sale, with the cause thereof.

2. The amount of duty and charges for which the sale was made.

3. The amount paid by the purchaser.

The facts stated in such a deed are deemed, prima facie, true; and if the proceedings of the officer, as set forth, have been substantially in pursuance of the provisions of the act, the deed operates as a complete conveyance of the title to the purchaser.

But the rights of third parties, acquired previously to the claim of the United States, are not affected by such deed and conveyance. (8 21.)

The surplus, if any, arising from the sale, is disposed of in the same manner as upon sales of personal property. (§ 21.)

Redemption. The owner of the estate seized has likewise the same right as in the case of personal property, to reclaim the estate before sale on payment of the amount due, with the proper charges. ($ 21.)

See REDEMPTION, infra.

Records.—The collector must keep a record of all sales of land made in his district, in which must be set forth the tax for which the sale was made, the dates of seizure and sale, the name of the party assessed, the name of the purchaser, the proceedings on the sale, the amount of fees and expenses, and the date of the deed. Each record is certified by the officer making the sale. (8 21.).

On going out of office, the collector deposits this record in the office of the clerk of the United States district court for his district; and a copy of every such record, certified by the collector or clerk, as the case may be, is evidence in any court of the truth of the facts therein stated. (8 21.)

ARTICLE 5.-PROPERTY EXEMPT FROM DISTRAINT.

The tools or implements of a trade or profession, one cow, arms, provisions and household furniture kept for use, and apparel necessary for a family, are exempt from distraint for the non-payment of taxes. (8 19.)

ARTICLE 6.-SALE OF PROPERTY OF ABSENTEES.

If the collector finds, upon any lists returned to him for collection, any taxable property in his district not owned or occupied by any person known by the collector to be a resident of the United States, he forthwith takes the property into his custody, and advertises it, with the amount of the tax, in some newspaper published in his district, if there be one, otherwise in a newspaper in an adjoining district, for thirty days.

And if within that time the taxes and charges are not paid, the collector may proceed to sell the same, in the manner provided for the sale of other goods distrained for unpaid taxes (§ 22). Any surplus is to be paid into the treasury, for the benefit of the owner, as provided for in other cases.

ARTICLE 7.-REDEMPTION. The owners of land sold for taxes, their heirs, executors or administrators, or any person having an interest therein, may redeem the land so sold within one year after the recording of

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