110 THIRTY-—NINTH CONGRESS. Sess. I. Ch. 184. 1865. or deputy collector may, for the collection of taxes imposed upon any person or for which any person may be liable, and committed to him for Collector may collection, seize and sell the lands of such person situated in any other gi? %¤daj;glh€r collection district within the State in which said officer resides; and his digtricl? proceedings in relation thereto shall have the same effect as if the same were had in his proper collection district. And it shall be the duty of Records of every collector to keep a record of all sales of land made in his collection
- °l°¤ *° l’° ***1**9 district, whether by himself or his deputies, or by another collector, in
to State what; which shall be set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed, and all proceedings in making said sale, the amount of fees and expenses, the name of the purchaser, and the date of the deed; which record shall be certified by the officer making the sale. And it shall be the duty of any deputy making sale, as aforesaid, to return a statement of all his proceedings to the collector, and to certify the record thereof And in case of the death or removal of the collector or the expiration of his term of mw by d¢liv¤r¤d office from any other cause, said record shall be delivered to his successor 5‘;‘;;;s$"b° in office; and a copy of every such record, certified by the collector, shall evidence. be evidence-in any court of the truth of the facts therein stated. And when any lands sold, as aforesaid, shall be redeemed as hereinbefore promgdztzhfnggud vided, the collector shall make sm entry of the fact upon the record aforeis redeemed_ said, and the said entry shall be evidence of such redemption. And when lf gropcgty ld any property, personal or real, seized and sold by virtue of the foregoing Q: flat ;‘;‘mc?§m provisions, shall not be sufficieut to satisfy the claim of the United States mpq,y1;gx,oLherl0l' which distraint or seizure may be made against any person whose £*:£°3%£:Y b° property may be so seized and sold, the collector may, thereafter, and as time mud and often as the same may be necessary, proceed to seize and sell, in like sold. manner, any other property liable. to seizure of such person until the The word juehgloxehizrgoeethen withhall expclnses, shall be fully paid: A, county ,, how , ’ l _ coun y, w erever the same occurs in this act, comme}; mms or the acts of which this 15 amendatory, shall be construed to mean also act. a parish or any other equivalent subdivision of a State or Territory. section 84. _ That section thirty-four be amended by striking out all after the enactb Coélecmss tom mg clause' and inserting the following; That each collector shall be w°h§l£§1°0um‘Ofcl1arged with the whole amount of taxes, whether contained in lists detgxgs in 1;,,;% livered to hun by the assessors, respectively, or delivered or transmitted &c.; to hun by assistant assessors from time to time, or by other collectors, or by his predecessor in office, and with the additions thereto, with the par · value of all stamps deposited with him, and with all moneys collected thr w_toll;eh‘c:edited passports, penalties,. forfeitures, fees, or costs, and he shall be credited ‘ ‘ with all payments 1l'llO the treasury made as provided by law, with all stamps returned léy him uncancelled to the treasury, and with the amount o taxes containe in the lists transmitted in the manner above provided to other collectors, and by them receipted as aforesaid; and also with the amount of the taxes of such persons as may have absconded, or become msolvent, prior to the day when the tax ought, according to the provisions of law! to have been collected, and with all uncollected taxes trans·» ierred by hun or by hrs deputy acting as collector to his successor in office: Promoted, 'lhat it shall be proved to the satisfaction of the commissioner of internal revenue that due diligence was used by the collector, whckshall Eertniy the facts to the first comptroller of the reasury. n eac co ector shall also be c ·ed`t l ·`tl th· t f all property purchased by him for the rise of the llfiiiteld btat(es?;r)olvlde)d if U to he shall faithfully account. for and pay over the proceeds thereofupon a _ co ¤c_ r resale of the same as required by law. In ease of the death resivuatiou d'“* &°‘*1'"'* or removal of the ll ll l`· l° l &,,_ ,0 be ·tm,,_ e co ector, a .1stS and accounts of taxes uncollected shall gzigggmhis sue. be transferred to his successor in office as soon as such successor shall be ?g;};<¥;;€;‘;¤d quahiled, and 1t shall be the duty of such successor to col e. ·§
