440 THIRTY—SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. and a commission of Eve per centum thereon for his own use, rendering the overplus, if any there be, to the person whose goods chattels or Wlutexcmpt efects shall have been distrainod: Provided, That there shall be exeinpt ¤’°m di¤mi¤”· from distraint the tools or implements of a trade or profession, one cow, arms, and provisions, and household furniture kept for use, and apparel necessary for a family. 1>mceedi¤gs_in Sec. 20. And be it further enacted, That in all cases where the prop- °°;‘;° °*`rg”*"°";: erty liable to distraint for duties or taxes under this act, may not be di-
- 0, xvgsigizw vipilqle, so as co pnzpbletglie colpsctplr by tz, sage of part ghereof raise ppc
‘ w 10 e amoun o the x wit a cos c arges an commissions, e whole of such property shall be sold, and the surplus of the proceeds of the sale after satisfying the duty or tax, costs and charoes, shall be paid to the ciwner of the property, or his, her, or their legal: representatives; or if he, she, or they cannot be found, or refuse to receive the same, then such sur lus shall be de ited in the treasur of the United States, to be P WS Y _ there held for the use of the owner, or his, her, or their legal representatives, until he, she, or they shall make application therefor to the Secretary of the Treasury who upon such application shall by warrant on the treasury, cause fhe saime to be paid to the applicant. And if the Colloofolin mtg? property advertised for sale as aforesaid cannot be sold for the amount f}"n’§:;'§m;8_ ° of the duty or tax due thereon, with the costs and charges, the collector shall purchase the same in behalf of the United States for an amount not exceeding the said tax or duty, with the costs and charges thereon. And Such property all property so purchased may be sold by said collector under such regm“Y b° md' ulations as may be prescribed by the Commissioner of Internal Revenue. And the collector shall render a distinct account of all charges incurred in the sale of such property and shall pay into the treasury the surplus if any there be, after defraying the charges. ’ Ifp§1‘¤9¤¤lI>¥°P· Sec. 21. And be it further enacted, That in any case where goods,
- `3,_“m'£`£E,° chattels, or effects sufficient to satisfy the duties imposed by this act upon
map be seized any person liable to pay the same, shall not be found by the collector or an md- deputy collector, whose duty it may be to collect the same, he is hereby _ _ authorized to collect the same by seizure and sale of real estate; and P’°°°°d‘“B“° m the oincer making such seizure and sale shall give notice to the person nwhcascs. h _ _ . , , _ , , iw egilpzpée IS propaosedito pedsolm py lgiving him an hplpd, pip leaping at is ~ usuapceoaoei e asanysuc wi in eco ecion district where said estate is situaieed, a notice, in writing, stating what particular estate is proposed to be sold, describing the same with reasonable certainty, and the timewhen and the place where said officer proposes to sell the samue; whichftime shall not be less than ten nor more than twenty ays rom e time 0 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 Ua like notice to be posted up at the post-otiice nearest to glietpzagihzft resadence of thevplsrspp whoset estatedsthlall lie so peizeg, Spd pu icpaceswi n ecouny;an epaceo said e shall not be more than five miles distant from the estate seized. At the Solo- t1me and place appointed, the officer making such seizure shall proceed to•sel1. the said estate at public auction, offering the same at a minimum price, including the amount of duties with the ten per centum additional thereon, andall charges for advertising, and an oH·icer’s fee of ten dollars. And if no person offers for said estate the amount of said minimum, the officer shall declare the same to be purchased by him for the United States, and shall deposit with the district attorney of the United
rsitet-aid :**;;<:t*“* 3:":""ts
eso oeioesier. nsai sale may be adjourned by said officer for a pdriod not exceeding five days, if he shall thinlr it advisable so to do. If the amount bid shall not be then and there pa.1d,the officer shall forthwith proceed to again sell
