THIRTY——NINTH CONGRESS. Sess. I. Ch. 184. 1866. 109 estate is proposed to he sold, by giving him in hand, or leaving at his last Proceedings in or usual place of abode, if he has any such within the collection distmct gggggjss °f where said estate is situated, a notice, in writing, stating what particular ` estate is proposed to be sold, describing the same with reasonable certainty, and the time when and place where said officer proposes to sell the same; which time shall not be less than twenty nor more than forty days Notice. from the time of giving said notice. And the said officer shall also cause a notification to the same effect to be published in some newspaper within the county where such seizure is made, if any such there be, and shall also cause a like notice to be posted at the post office nearest to the estate to be seized, and in two other public places within the county; and the place of said sale shall not be more than five miles distant from the estate PBM of We seized, except by special order of the commissioner of internal revenue. At the time and place appointed, the officer making such seizure shall proceed to sell the said estate at public auction, offering the same at a Sale. minimum price, including the expense of making such levy, and all charges for advertising and an officer’s fee of ten dollars. And in case the real estate so seized, as aforesaid, shall consist of several distinct Ifr¤¤·l¢S¤¤¢¤i¤ tracts or parcels, the officer making sale thereof shall offer each tract or °f s°v"°‘I "“°°°‘ parcel for sale separately, and shall, if he deem it advisable, apportion the expenses, charges, and fees, aforesaid, to such several tracts or parcels, or to any of them, in estimating the minimum price aforesaid. And if no person offers for said estate the amount of said minimum price, the officer shall declare the same to be purchased by him for the United States, and Wh¢¤ may l>¤ shall deposit with the district attorney of the United States a deed there- gx?;: g;;;? of, as hereinafter specified and provided; otherwise, the same shall be declared to be sold to the highest bidder. And said sale may be adjourned Adjournment from time to time by said officer for not exceeding thirty days in all, if he °f $**1** shall think it advisable so to do. If the amount bid shall not be then and there paid, the officer shall forthwith proceed to again sell said estate in the same manner; and upon any sale and the payment of the purchase money shall give to the purchaser a certificate of purchase, which shall C®¤‘fi€<>¤f¤ of set forth the real estate purchased, for whose taxes the same was sold, the pm°h°'S°' name of the purchaser and the price paid therefor; and if the said real estate be not redeemed in the manner and within the time hereinafter provided, then the said collector or deputy collector shall execute to the said purchaser, upon his surrender of said certificate, a deed of the real Deed to be estate purchased by him as aforesaid, reciting the facts set forth in said §;;g’;r‘;l;.°geriPE‘ certificate, and in accordance with the laws of the State in which such mm; I - real estate is situate upon the subject of sales of real estate under execution, which said deed shall be prima facie evidence of the facts therein to be prima stated; and if the proceedings of the officcr as set forth have been sub- 2;:; ;§;’§°° °f stantially in accordance with the provisions of law, shall be considered therein; and operate as a conveyance of all the right, title, and interest the party to convey delinquent had in and to the real estate thus sold at the time the lien of "'h°"· the United States attached thereto. Any person, whose estate may be pro- Owner may ccedcd against as aforesaid, shall have the right to pay the amount due, §'§~lgf;r§5;°g;1g° together with the costs and charges thereon, to the collector or deputy &c.; i collector at any time prior to the sale thereof, and all further proceedings shall cease from the time of such payment. The owners of any real estate sold as aforesaid, their heirs, executors, or administrators, or any person having any interest therein, or a lien thereon, or any person in their behalf shall be permitted to redeem the land sold as aforesaid, or any Amay redeem particular tract thereof, at any time within one year after the sale thereof, ;3;l;‘“,°"§ Y;" upon payment to the purchaser, or, in case he cannot be found in the Sa e’ y' c` county in which the land to be redeemed is situate, then to the collector of the district in which the land is situate, for the use of the purchaser, his heirs or assigns, the amount paid by the said purchaser and interest thereon at the rate of twenty per centum per annum. And any collector
