War of the Rebellion: Serial 127 Page 0570 CORRESPONDENCE, ETC.

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chief collector shall collate the same in proper form and forward the collated list to the Secretary of the Treasury.

SEC. 11. The said several collectors shall, on the first day of May next, proceed to collect from every person liable for the said tax the amounts severally due and owing, and he shall previously give notice for twenty days in one newspaper, if any be published in his district, and by notifications in at least four public places in each township, ward, or precinct within his district, of the time and place at which he will receive that said tax; and on failure to pay the same it shall be the duty of the collector, within twenty days after the first day of May aforesaid, by himself or his deputies, to proceed to collect the said taxes by distress and sale of the goods, chattels, or effects of the persons delinquent. And in case of such distress it shall be the duty of the officer charged with the collection to make, or cause to be made, and account of the goods or chattels which may be distrained, a copy of which, signed by the officer making such distress, shall be left with the owner or possessor of such goods, chattels, or effects, or at his or her dwelling, with a note of the sum demanded, and the time and place of sale; and the said officer shall forthwith ction to be publicly advertised or posted up at two public 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 proposed for the sale thereof, which time shall not be less than ten days from the date of such notification, and the place proposed for the sale not more than five miles distant from the place of making such distress: Provided, That in any case of distress for the payment of the taxes aforesaid, the goods, chattels, or effects so distrained shall any 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 distress 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 able the amount demandable for the use of the Confederate States, with the necessary and reasonable expenses of distress and sale, and a commission of 5 per cent. 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 distress of the tools or implements of a trade or profession, beasts of the plow, and farming utensils necessary for the cultivation of improved lands, arms, or such household furniture or apparel as may be necessary for a family.

SEC. 12. That if the tax assessed on any real state shall remain unpaid on the first day of June next, the tax collector of the district wherein the same is situated shall, on the first Monday in July thereafter, proceed to sell the same, or sufficiency thereof, at public outcry, to the highest bidder, to pay said taxes, together with 20 per cent. on the amount of said taxes and costs of sale, said sale to be at the situated; and if there shall be more than one county or parish in a district, the said tax collector is authorized to appoint deputies to make