THIRTY—SEVENTH CONGRESS. Sess. I. Ch. 45. 1861. 305 charges incurred in otfering and advertising for sale such property, and shall pay into the Treasury the surplus, if any there be, of the aforesaid addition of twenty per centum, or ten per ccntum, as the case may be, after defraying the charges. And in every case of the sale of real estate which shall be made under the authority of this act by the collectors, respectively, or their lawful deputies, respectively, the deeds for the estate Form, 8W-0f so sold shall be prepared, made, executed, and proved or acknowledged at d°°d‘ the time and times prescribed in this act by the collectors, respectively, within whose collection district such real estate shall be situated, in such form of law as shall be authorized and required by the laws of the United States, or by the law of the State in which such real estate lies, for making, executing, proving, and acknowledging deeds of bargain and sale or other conveyances for the transfer and conveyance of real estate; and for every deed so prepared, made, executed, proved, and acknowledged, the purchaser or grantee hall pay to the collector the sum of two dollars, cm thereof; for the use of the collector or other person etfecting the sale of the real estate thereby conveyed. Sec. 37. And be it further enacted, That with respect to property C¤U¤<>*i°¤ 0* lying within any collection district not owned or occupied, or superintended E;-x¤g;,§;?£€£3¥ by some person residing in such collection district, and on which the tax shall not have been paid to the collector within ninety days after the day on which he shall have received the collection lists from the said assessors, respectively, as aforesaid, or the requisition of the Secretary of the Treasury as aforesaid, the collector shall transmit lists of the same to one of the collectors within the same State, to be designated for that purpose by the Secretary of the Treasury; and the collector, who shall have been thus designated by the Secretary of the Treasury, shall transmit receipts for all the lists received, as aforesaid, to the collector transmitting the same; and the collectors, thus designated in each State by the Secretary of the Treasury, shall cause notifications of the taxes due as aforesaid, and contained in the lists thus transmitted to them, to be published for sixty days in at least one of the newspapers published in the State; and the owners of the property, on which such taxes may be due, shall be permitted to pay to such collector the said tax, with an addition of ten per centum thereon; Provided, That such payment is made within one year after the day on which the collector of the district where such property lies had notified that the tax had become due on the same. S20. 38. And be it further enacted, That when any tax, as aforesaid, Property may shall have remained unpaid for the term of one year, as aforesaid, the £::°m collector in the State where the property lies, and who shall have been upaiamoue yen designated by the Secretary of the Treasury, as aforesaid, having first advertised the same for sixty days in at least one newspaper in the State, Provisions as shall proceed to sell, at public sale, so much of the said property as may *° ***1**: &°· be necessary td satisfy the taxes due thereon, together with an addition of twenty per centum thereon; or if such property is not divisible, as aforesaid, the whole thereof shall be sold, and accounted for in the manner hereinbefore provided. If the property advertised for sale cannot be sold for the amount of the tax due thereon, with the said addition thereon, the collector shall purchase the same in behalf of the United States fin- such amount and addition. And the collector shall render a distinct amount of the charges incurred in offering and advertising for sale such property, and pay into the Treasury the surplus, if any, of the aforesaid addition of ten or twenty per centum, as the case may be, after defraying the said charges. Sec. 39. And be it further enacted, That the collectors, designated d Colleswrfhw as aforesaid by the Secretary of the Treasury, shall deposit with the c{§,f‘f,,'Q0m clerks of the district court of the United States in the respective States, lists of property and within which district the property lies, correct lists of the tracts of mdland or other real property sold by virtue of this act for nompayment vcr,. xn. Pun.-39
