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equalize the valuation of property in any county or State district, by adding thereto, or deducting therefrom, such a rate per centum as shall, under the valuation of the several counties and State districts, be just and equitable: Provided, That the relative valuation of property in the same county shall not be changed, unless manifest error or imperfection shall appear in any of the lists of valuation, in which case the said board of assessors shall have power to correct the same, as to them shall appear just and right. And if, in consequence of any revisal, change and alteration of the said valuation, any inequality shall be produced in the apportionment of the said direct tax to the several States as aforesaid, it shall be the duty of the Secretary of the Treasury to report the same to Congress, to the intent that provision may be made by law for rectifying such inequality. SEc. 29. And be it further enacted, That as soon as the said board of assessors shall have completed the adjustment and equalization of the valuation aforesaid, they shall proceed to apportion to each county and State district its proper quota of direct tax. And the said board of assessors shall, within twenty days after the time appointed by the Secretary of the Treasury for their first meeting, complete the said apportionment, and shall record the same; they shall thereupon further deliver to each assessor a certificate of such apportionment, together with the several lists by the assessors respectively presented to the board as aforesaid, and transmit to the Secretary of the Treasury a certificate of the apportionment by them made as aforesaid; and the assessors, respectively, shall thereupon proceed to revise their respective lists, and alter and make the same in all respects conformable to the apportionment aforesaid by the said board of assessors; and the said assessors, respectively, shall make out lists containing the sums payable according to the provisions of this act upon every object of taxation in and for each collection district; which lists shall contain the name of each person residing within the said district, owning or having the care or superintendence of property lying within the said district which is liable to the said tax, when such person or persons are known, together with the sums payable by each; and where there is any property within any collection district liable to the payment of the said tax, not owned or occupied by or under the superintendence of any person resident therein, there shall be a separate list of such property, specifying the sum payable, and the names of the respective proprietors, where known. And the said assessors shall furnish to the collectors of the several collection districts, respectively, within thirty-five days after the apportionment is completed as aforesaid, a certified copy of such list or lists for their proper collection districts, and in default of performance of the duties enjoined on the board of assessors and assessors respectively, by this section, they shall severally and individually forfeit and pay the sum of five hundred dollars to the use of the United States, to be recovered in any court having competent jurisdiction. And it is hereby enacted and declared, that the valuation, assessment, equalization and apportionment made by the said board of assessors as aforesaid, shall be and remain in full force and operation for laying, levying and collecting, yearly and every year, the annual direct tax by this act laid and imposed, until altered, modified or abolished by law. Sec. 30. And be it further enacted, That there shall be allowed and paid to the several assessors and assistant assessors, for their services under this act—to each assessor two dollars per day for every day employed in making the necessary arrangements and giving the necessary instructions to the assistant assessors for the valuation, and three dollars per day for every day employed in hearing appeals, revising valuations, and making out lists agreeably to the provisions of this act, and one dollar for every hundred taxable persons contained in the tax list, as delivered by him to said board of assessors; to each assistant assessor two dollars for every day actually employed in collecting lists and making valuations, the number of days necessary for that purpose to be certified by the assessor and approved by the commissioner of taxes, and one dollar for every hundred taxable persons contained in the tax lists, as completed and delivered by him to the assessor; to each of the assessors constituting the board of assessors as aforesaid, for every day's actual attendance at said board, the sum of three dollars, and for travelling to and from the place designated by the Secretary of the Treasury ten cents for each mile, by the most direct and usual route; and to each of the clerks of said board two dollars for every day's actual attendance thereon. And the said board of assessors, and said assessors, respectively, shall be allowed their necessary and reasonable charges for stationery and blank books used in the execution of their duties; and the compensation herein specified shall be in full for all expenses not otherwise particularly authorized, and shall be paid at the Treasury, and such amount as shall be required for such payment is hereby appropriated. Sec. 31. And be it further enacted, That each collector, on receiving a list as aforesaid, from the said assessors, respectively, shall subscribe three receipts; one of which shall be given on a full and correct copy of such list, which list shall be delivered by him to, and shall remain with, the assessor of his collection district, and shall be open to the inspection of any person who may apply to inspect the same; and the other two receipts shall be given on aggregate statements of the lists aforesaid, exhibiting the gross amount of taxes to be collected in each county or State district eontained in the collection district, one of which aggregate statements and receipts shall be transmitted to the Secretary, and the other to the First Comptroller of the Treasury. Sec. 32. And be it further enacted, That each collector, before receiving any list as aforesaid, for collection, shall give bond, with one or more good and suffieient sureties, to be approved by the Solicitor of the Treasury, in the amount of the taxes assessed in the collection district for which he has been or may be appointed; which bond shall be payable to the United States, with condition for the true and faithful discharge of the duties of his office according to law, and particularly for the due collection and payment of all moneys assessed upon such district, and the said bond shall be transmitted to the Solicitor of the Treasury, and, after approval by him, shall be deposited in the office of the First Comptroller of the Treasury: Provided, always, That nothing herein contained shall be deemed to annul or in any wise to impair the obligation of the bond heretofore given by any collector; but the same shall be and remain in full force and virtue, any thing in this act to the contrary thereof in any wise notwithstanding. Sec. 33. And be it further enacted, That the annual amount of the taxes so assessed shall be and remain a lien upon all lands and other real

estate of the individuals who may be assessed for the same, during two
years after the time it shall annually become due and payable; and the
said lien shall extend to each and every part of all tracts or lots of land
or dwelling-houses, notwithstanding the same may have been divided or
alienated in part.
SEc. 34. And be it further enacted, That each collector shall be author-
ized to appoint, by an instrument of writing under his hand and seal, as
many deputies as he may think proper, to be by him compensated for
their services, and also to revoke the powers of any deputy, giving public
notice thereof in that portion of the district assigned to such deputy;
and each such deputy shall have the like authority, in every respect, to
collect the direct tax so assessed within the portion of the district as-
signed to him which is by this act vested in the collector himself; but
each collector shall, in every respect, be o both to the United
States and to individuals, as the case may be, for all moneys collected,
and for every act done as deputy collector by any of his deputies whilst
acting as such : Provided, That nothing herein contained shall prevent
any collector from collecting himself the whole or any part of the tax so
assessed and payable in his district.
SEc. 35. And be it further enacted, That each of the said collectors
shall, within ten days after receiving his collection list from the assessors,
respectively as aforesaid, and annually, within ten days after he shall be
so required by the Secretary of the Treasury, advertise in one newspaper
printed in his collection district, if any there be, and by notifications to
be posted up in at least four public places in his collection district, that
the said tax has become due and payable, and state the times and places
at which he or they will attend to receive the same, which shall be with-
in twenty days after such notification; and with respect to persons who
shall not attend according to such notifications, it shall be the duty of
each collector, in person or by deputy, to apply once at their respective
dwellings within such district, and there demand the taxes payable by
such persons, which o shall be made within sixty days after the re-
ceipt of the collection lists as aforesaid, or after the receipt of the requisition
of the Secretary of the Treasury as aforesaid, by the collectors; and if the
said taxes shall not be then paid, or within twenty days thereafter, it shall be
lawful for such collector, or his deputies, to proceed to collect the said taxes
by distraint and sale of the goods, chattels or effects of the persons delin-
quent as aforesaid. And in case of such distraint, it shall be the duty of
the officer charged with the collection to make, or cause to be made, an ac-
count of the goods or chattels which may be distrained, a copy of which,
signed by the officer making such distraint, shall be left with the owner or
possessor of such goods, chattels or effects, or at his or her dwelling, with
some person of suitable age and discretion, with a note of the sum
demanded, and the time and place of sale; and the said officer shall
forthwith cause a notification to be publicly posted up at two of the
taverns nearest to the residence of the person whose property shall be
distrained, or at the court-house of the same county, if not more than ten
miles distant, which notice shall specify the articles distrained, and the
time and place for the sale thereof, which time shall not be less than ten
days from the date of such notification, and the place proposed for sale
not more than five miles distant from the place of making such distraint:
Provided, That in any case of distraint for the payment of the tax afore-

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said, the goods, chattels or effects so distrained shall and may be restored to the owner or possessor if, prior to the sale thereof, payment or tender thereof shall be made to the proper officer charged with the collection, of the full amount demanded, together with such fee for levying, and such sum for the necessary and reasonable expense of removing and keeping the goods, chattels or effects so distrained, as may be allowed in like cases by the laws or practice of the State wherein the distraint shall have been made; but in case of non-payment or tender as aforesaid, the said officers shall proceed to sell the said goods, chattels or effects at public auction, and shall and may retain from the proceeds of such sale the amount demandable for the use of the United States, with the necessary and reasonable expenses of distraint and sale, and a commission of five per centum thereon for his own use, rendering the overplus, if any there be, to the person whose goods, chattels or effects shall have been distrained: Provided, That it shall not be lawful to make distraint of the tools or implements of a trade or profession, beasts of the plough necessary for the cultivation of improved lands, arms, or household furniture, or apparel necessary for a family. Sec. 36. And be it further enacted, That whenever goods, chattels or effects sufficient to satisfy any tax upon buildings, dwelling-houses or lands and their improvements, owned, occupied or superintended by persons known or residing within the same collection district, cannot be found, the collector having first advertised the same for thirty days, in a newspaper printed within the collection district, if such there be, and having posted up, in at least ten public places within the same, a notification of the intended sale, thirty days previous thereto, shall proceed to sell at public sale so much of the said property as may be necessary to satisfy the taxes due thereon, together with an addition of twenty per centum to the said taxes. But in all cases where the property liable to a direct tax under this act may not be divisible, so as to enable the collector by a sale of part thereof to raise the whole amount of the tax, with all costs, charges and commissions, the whole of such property shall be sold, and the surplus of the proceeds of the sale, after satisfying the tax, costs, charges and commissions, shall be paid to the owner of the property or his legal representatives; or if he or they cannot be found, or refuse to receive the same, then such surplus shall be deposited in the Treasury of the United States, to be there held for the use of the owner or his legal representatives, until he or they shall make application therefor to the Secretary of the Treasury, who, upon such application, shall, by warrant on the Treasury, cause the same to be paid to the applicant. And if the property advertised for sale as aforesaid cannot be sold for the amount of the tax due thereon, with the said additional twenty per centum thereto, the collector shall purchase the same in behalf of the United States for the amount aforesaid: Provided, That the owner or superintendent of the property aforesaid, after the same shall have been, as aforesaid, advertised for sale, and before it shall have been actually sold, shall be allowed to pay the amount of the tax thereon, with an addition of ten per centum on the same, on the payment of which the sale of the property shall not take place: Provided, also, That the owners, their heirs, executors or administrators, or any person on their behalf, shall have liberty to redeem the lands and other property sold as aforesaid, within two years from the time of sale, upon payment to the collector for the use of the purchaser, with interest for the same, at the rate of twenty per centum per annum; and no deed shall be given in pursuance of such sale until the time of redemption shall have expired. And the collector shall render a distinct account of the charges incurred in offering 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 centum, 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 so sold shall be prepared, made, executed and proved or acknowledged at the time or times prescribed in this act by d. 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 shall pay to the collector the sum of two dollars, for the use of the collector or other person effecting the sale of the real estate thereby conveyed. Sec. 37. And be it further enacted, That with respect to property lying within any collection district not owned or occupied, or superintended 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. Sec. 38. And be it further enacted, That when any tax, as aforesaid, shall have remained unpaid for the term of one year as aforesaid, the collector in the State where the property lies, and who shall have been designated by the Secretary of the 4. as aforesaid, having first advertised the same for sixty days in at least one newspaper in the State, shall proceed to sell, at public sale, so much of the said property as may be necessary to 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 for such

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