Page:United States Statutes at Large Volume 1.djvu/723

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FIFTH CONGRESS.

Sess.

II. CR. 75.

1798.

601

the surveyors receivin~ the same respee.tively shall cause to be personally served on the aforesaid persons respe.etlvely, or left at their usual places of a.bode; and shall cause ~n ~davlt t~ereof, by the perso:Q serving or leavlII~ the s~me as afore~ald, With the time of such service or leaving, to be Immediately transmitted to the aforesaid collector: and jf such persons being notifie~ in manner aforesaid, shall not, within sixty days thereafter, pay the Bald taxes to the collector of the collection district where the said lands, dwelling houses, or slaves, shall be situated or t~ansmit to him ~ receipt for the said taxes in the manner herp-in proVided, then the sa.ld coll~cto~ shall proeee~ to collect the said tax by distre~s and sale as I~ herem directed: and If the persons owning or having the care and supenntendence of any su~h lands, dwelling-houses or slaves, shall not be known, then the aforesaid collectors shall cause the said copies, statements and .notifications to be published for sixty days in four gazettes of the state, If there be so many; after which publication if the said taxes shall not be paid, the said collectors shall proceed to coIiect the same by distress and sale in the manner herein provided. Sec. 1.2. Providet! always, and ~e it further enaded, That if any person owning, or havlllg .the supen.ntend.en~e or care of any dwellinghouses, lands, or slaves, In a collectlOll district other than that in which he resides, and being served with such copy, statement and notification as is aforesaid, shall, within sixty days thereafter, pay the said taxE'S to the collector of the collection district within which he resides, and transmit a receipt therefi)r to the collector llending the said copy, statement and notification, such receipt shall be a discharge to the said last men. tioned collector for the said taxes, and he shall thereupon forbear to collect them; and the collector giving such receipt shall become chargeable with the said taxes, and shall account therefor in the final settlement of the accounts of his collection. Sec. 13. And be it further enacted, That when any tax assessed on lands or houses, shall have remained unpaid for the term of one year, the collector of the collection district within which such land or houses may be situated, having first advertised the same for two months, in six ditTerent public places within the said district, and in two gazettes in the state, if there be so many, one of which shall be the gazette in which the laws of such state shall be published by authority if any such there be, shall proceed to sell at public sale, and under the direction of the in. spector of the survey, either the dwelling house, or so much of the tract of land, (as the ease may be) as may be necessary to satisfy the taxes due thereon; together with costs and charges, not exceeding at the rate of one per centum, for each and every month the said tax shall have remained due and unpaid. Provided, that in all caRes, where any lands or tenements, shall be sold as aforesaid, the owner of the said lands or tent-ments, his heirs, executors or administrators, shall have liberty to redeem the same at any time within two years, from the time of sale, upon payment, or tender of payment, to the collector for the time being, for the use of the purchaser, his heirs or assignees of the amount of the said taxes, costs and charges, with interest for the same, at the rate of twelve per cent. per annum; and lIpon payment or tender of payment as aforesaid such sale shall be void. A nd no deed shall be given in pursuance of any such sale, until the time of redemption shall have expired.{a)

Taxelm~y be paid In the district where the

pos8essor rew

Side ••

Lando an,l hOllses may be sold for till:e. remaining un .. paid for one year.

But the owner m"y redeem within two years.

(4) A collector selling land for taxes, most act in conformity with the law from which his power i8 derived; and the purchaser is bound to inquire whether he hns so acted. It is incumbent on the vendoc' to prove the authority to sell. ~tead's Ex v. Course, 4 Cranch, 403 j 2 Cond. Rep. 151. Under the act of Congress to lay and collect a direct tax, (July 14, 1798,) before the collector coold Bell the land of an unknown proprietor, for the non-payment of the tax, it was nece •• ary that he should advertis" the copy or the lists of lands, &0., and the statement of the amount due for the tax; and the notification to pay, for sixty days, in fonr gazettes of the state, if there were 80 many. Parker v. Rule's Lessee, 9 Craneh. 64; 3 Cond. Rep. 271. In the ease of a naked power Dot coupled with an interest, every prerequisite to the exercise of that

VOL.

1.-76

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