THIRTY-SEVENTH CONGRESS. Sess. I. CK. 45. 1861. 307 for the taxes of such persons as may have absconded, or become insolvent, subsequent to the date of the assessment, and prior to the day when the tax ought, according to the provisions of this act, to have been collected: Provided, That it shall be proved to the satisfaction of the First Comp- Proviso. troller of the Treasury that due diligence was used by the collector, and that no property was left from which the tax could have been recovered; and each collector, designated in each State, as aforesaid, by the Secretary of the Treasury, shall receive credit for the taxes due for all tracts of land which, after being offered by him for sale in manner aforesaid, shall or may have been purchased by him in behalf of the United States. Sec. 42. And be it further enacted, That if any collector shall fail Delinqumtccleither to collect or to render his account, or to pay over in the ma.uner1°°*°¤· or within the times hereinbefore provided, it shall be the duty of the First Comptroller of the Treasury, and he is hereby authorized and required, immediately after such delinquency, to report the same to the Solicitor of the Treasury, who shall issue a warrant of distress against such delinquent collector and his sureties, directed to the marshal of the district, therein expressing the amount of the taxes with which the said collector is chargeable, and the sums, if any, which have been paid. And the said marshal shall, himself, or by his deputy, immediately proceed to pm-mm; Pm levy and collect the sum which may remain due, by distress and sale of ¤¤g*<> b¤ ¤¤¤=°*r the goods and chattels, or any personal effects of the delinquent collector; °° °°ld’ and for want of goods, chattels, or eifects aforesaid, sufficient to satisfy the said warrant, the same may be levied on the person of the collector, who A;-mg, may be committed to prison, there to remain until discharged in due course of law; and furthermore, notwithstanding the commitment of the collector to prison, as aforesaid, or if he abscond, and goods, chattels, and effects cannot be found sufficient to satisfy the said warrant, the said marshal or his deputy shall and may proceed to levy and collect the sum which remains due, by distress and sale of the goods and chattels, or any personal effects, of the surety or sureties of the delinquent collector. And the amount of the sums due from any collector, as aforesaid, shall, and Sums due from the same are hereby declared to be a lien upon the lands and real estate fi‘;l°§*1f’;1i;°lal;:d : of such collector and his sureties, until the same shall be discharged ae- and [hose of MQ cording to law. And for want of goods and chattels, or other personal ¤¤-r¢¢i¤¤- efects of such collector or his sureties, suiiieient to satisfy any warrant of distress, issued pursuant to the preceding section of this act, the lands and real estate of such collector and his sureties, or so much thereof as Real mm may be necessary for satisfying the said warrant, after being advertised may b° mdfor at least three weeks 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, prior to the proposed time of sale, may and shall be sold by the marshal or his deputy; and for all lands and real estate sold in pursuance of the authority aforesaid, the couveyances of the marshals or their deputies, executed in due form of law, shall give a valid title against all Ti¤¤ ¤¤d¤r*=¤x persons claiming under delinquent collectors or their sureties aforesaid. d°°"l‘ And all moneys that may remain of the proceeds of such sale, after Balance ifany satisfying the said warrant of distress, and paying the reasonable costs “*l°'•""· and charges of sale, shall be returned to the proprietor of the lands or real estate sold as aforesaid. Sm. 43. And be it further enacted, That each and every collector, Penalty on color his deputy, who shall exercise or be guilty of any extortion or oppres— 2*PzZ sion, under color of this act, or shall demand other or greater sums than °’ shall be authorized by this act, shall be liable to pay a sum not exceeding two thousand dollars, to be recovered by and for the use of the party injured, with costs of suit, in any court having competent jurisdiction; and each and every collector, or his deputies, shall give receipts for all sums by them collected and retained in pursuance of this act. Sec. 44. And be it further enacted, That separate accounts shall be
