735 TITLE 26.--—-JNTE · tb had wd., or any particular tract tl¤oreo£,vo.t lm; limo within om yet! atm the cole toomot, upon paymoot lotoe@<&s¤‘,or,l¤o¤aehoe:¤¤otbe!oudlotheoeuoty— ig e*hi~& th! BQ @9 BG l ll then to the collwior of the in “w§i& the lend is dtuatc, for the Hgjoof the purohw. hk helm or agm the {mount pgid lly use mod pod mmm at toe rate ot 3;:0 por oealmn 9M' wow. `(R. S. { $@2.) ‘ , 132. Same; maui et ales; evH%.-It shall be tho duty- of to keep la @d of allsales ot lend made io his mleclzloo slwlot, www bjr or his or lov ooother collector, In whloh skill be set. forth the tax for otllioh any ouch `uhe wes the dates of mmm and sale, me eaoao of the DIR? md all o =» · ; ; in mlm;. gold solo, omooht of lens md expe l o the meme ot the pup olmsor and tho dats ot the deed; end nid recordq shell be lorzioed by the o&cer. meklg toe ale. And on or before thei;;h dey of wth o “ •¤—¤ li.¤;. ·¢M<· 'ho shall; e Moll. a eapfof ew; of the p@l¤g M to thefiim lmao! lmoraml Roveem. Aed lt shall be the dot! ot every deputy leaking am as niowld, to return s" of his
- o—·¤o·oo<llo@ to the collebtor, to oertlty record thereof.
lo tooo of the death or removal of too collector, or tgo expirefion or his termt or e ww from any Mhorcamso, skid record lrlmll ho d&lvered‘to his le ;l¤ oEce; and apopy ot m·l¥r;· som $y the collector, shell be evidenceio my martini the trutk ot thetocts thaeiu aitated.· (R. S. §:l;%l£3;H1r.1, 1879,e.1%,$3,%StaL$2.)_ — · Y' I “ ≠ of oedenptinns.-Wlxon any loads sold, os agiomld, are kl oeomzo as heretofore provided, the collector mall make mtr; of the tact noon record mentioned in lovllou lw of this title; nod the aid entry shall be ovidouee of elsvll tcdomptii}:1. 8. § 3204.) . ‘ — . l I 134. Sacceéve pémres.-Wlaeuover guy property, personal or reel, which is oolmd and sold by virtue of the foregoing provislouo, is not so§cloot to satisfy the claim ot the United Stotw l‘·»:· o·mol¤ also-alot or seizure ie `mode, theoollocto: may, thereoflor, sod as ohm as tu wma my be ;oo y. pmcéed. to soize ood sell, in like mozmor, othw pmwty liable to seizuro of me porxoo ivhom oooh claim exists, until tho oloooot dx how him, tozefbor with all expenses, is fully (R. S. 5 :) · · I.
135. Fen cues.-e-lflfho Como ooor
of {omni Revoem olmllhy p l doe de@lno the foes and ‘¢·llnl‘€& to m allcnm of d®¤l¤t and otkw wieureo; eadodall-have 'powa to; whothor my ioourrod in mnkipg my- dlmelnt or admin: was uecmory. (B.S.$@6.)· · .' 136. real ¢atc.g—-(o) ln my caoo whue has been e or neyect to psy any tu, ooo it has %m to solsepaod ml estate to moot: tm same, tho of Intomnl Boveuoe may dlroct_nollllnoh&J¢obedled, inadis¤·iéotoos1rto£ tho l7oitod 8tet¤, to the ottm Unitod for tai uwu éy real mate. w to mhlect my real wm omzed by file or in whlé be has mf 1**8hL titk, or lnterut, to the oi mx. _‘All l z having upon org claiming any lntermtlo estate mgm be subjectw l M be parties to meh proceeding, tend be lx·o@1fmto 38 llwvlded in other wits in chexzoory
Andtko·mw¢wrt®•ll.ntthotormooxt§Qttortho
mrtiahavebeadoly ;s»>+ of the =s» ~ ; lc . uolw otherwise ordered by me proceed to all matters involved nod dually dol@l¤o the moillts of all claims to amllw mm the real state la lh all whore a or lut ot tlw United Slata thorm lsostabulghoél shall Meme o. ot smh tool oomto; by tho progior odkor ot the court,} and a distribution oil tho proceéds ot such
rmvu. samlvvs § 138 sale according to the mdiege pt the ccmt in rmpect to the ilnteruts et the mules end et me United Stages. (b) Any pemem having e lieu upon or any interest in mich real estate, S ; ce at which has del; med et record in the jerisdictien in whiek the ral mate is wwted, Ter to the mia; ei entice of the lieu of me United Stetw as pr by 115 of wie title, er amy perm pmscheaéeg the rmi l estate at a sale tb satisfy mach wie: lien or intermt, may make written rmuwt to the of Internal Bevwue te direct the Ming ef_a bill lay chmsmty as ilrevléed in mhdivi. elem (e), and if the cmmiwmer jails te éirect the Ming of such bill within six meeths nite: receipt ef. meh written re quest, such person or pmreheeet me!. éfter ¢ving to the _» eommiselcmer, me a in the met ei tm United States fer the district in which the realestate}: locaiéé, Wi? ing leave to me eibill ter n énel determimdea of all claims to et liens upon the tml estate in gqeewenl. Atta s fell hmilm lihimm court, the dimictfceuxti may i¤·.’=tts_@m® mter an order granting leave qi me SHG} bill, in Wh&h the Usiteé Shia and all persons having liepgs upon or elaimhj ; y_iM&·e@ m ul€`§'%1—€St£{8 shall be made par¤e¢. ® me Bniteé Stetes shall be had in the mmm »· 4 ’1& Tw of Title 28{ Upon the § lieg“cf bill the £s»let shalll procwd to adjudiepte the em involved idwrau, in the same manner as infihe bills` Ek;} 1 (a) of this sectien; Fez: tm of meh eéjediatiea, the assessment cf) the tax upon which Hen et gxhe Ueitcé wgtw lis based shall be eenelesively te be HMA, am all cbsts of tlie proceedings on the petition em} the @12 be home by "the persei Eling the bill. (R. 8. { ; lame 2. IQ24, 4.01 py ug., c. 234, 5 1630, '43_ Stat. 350.) .e ’ —' l 4 .·1s‘1.‘ Charge of real ease by Useee Statu-The Cemmissienet _0f Internal I{eve;me.&azI1 kevecwrge of all real estate ewhich is or shall the pmperty of the United States: by judgment et forfeiture tmezler tee ietemuie lews, or which has er shall m assigmd, eff, es ceaveyed by purchase or 0thei·§eise? to the United Stetw ie pay- .meut of debts or penalties grim; under gm laws reiatlng te . internal gevexme, er wlaieh hw hwg 0: smll-be {med in the United States by mortgage es other ter ¤n t
of such debts, encl at all trusts crawled fm the ¤® et the ' United States in of such écbte cme them; end., with
the approval of the Secretary of tw ’1‘r , my, et public vendue, and upon nee less than twenty uml
et ell reel %t&té._0WlI€d_ or held by the emeeel States
aioneéaldl; end until such sale like of kleterul Revesme, with the approval of Seceemry d` tx T ky, mey muse su reel esmte ewueé as aiereshie an meh tegme and I0: ?fmri@ Q may pkell deem exmdlmt. AM ig mses wh re tml estate has cs may the p@fty eé t$ United States by—ce11ver¤mre_er `.et.he£xise,· in of eres security for a debt arising under the laws te intemal revenue, anne such debt shell hate tmetwr with tm lpterest thereon, at tl:le rate of 1 per ceetumpér te tm United St¤t&, within tm: years from the elem 0&_ the emulsitieu at such rmx wtate, l; shell be lewml tex et lntemel Revenue, with the appreul et me Secrenry ei me Treasury te xelease by deed, ery bthefwise wave: such {wi estqte tb the debtor; from whom it waé taken, er le his helm er other lm! zepreselmxtivee. (R. S. { 32w; Haz. 1, 1879, e. 125, ti 3..% Stat.,_§32.) _ ·· *·4- _ 138. nent te district where party} taxeé resides M hes pmp¤·tyQ—\Vl1e¤ever a collector heseon any llet del; remmeé to him thepame el any person not epithm his collection dise-
wlm is liable to tex, or of any nelson so liable who has}
inytlxe collection disgrict in which he rwsidés, ne exmicieut property subject te seizure or distralnt, from which the wearer due for tax mn cellected, such eollector shall transmit a
