Statute Ⅰ.
[Obsolete.]
Chap. XX.—An Act further to amend the act intituled “An act to lay and collect a direct tax within the United States.”[1]
Act of July 14, 1798, ch. 70.
Act of March 1, 1805, ch. 20.
Collectors of the direct tax to send transcripts of their sales of land for non-payment of tax to the supervisors or other officers acting in their stead.
Contents of the transcripts.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That it shall be the duty of the collectors of the direct tax, under whose direction, or by whom any tract of land may have been sold for non-payment of such tax, and where the time limited by law for the redemption of such lands, shall not have expired before the passing of this act, to transmit within three months after the passing of this act, correct transcripts of the lists of all the tracts of land or lots, which have been sold, either in whole or in part, for non-payment of the said tax before the passing of this act, to the supervisor or to the officers to whom the duties of supervisor may have been transferred, or in case there be no such person, to the marshal of the district within which such lands may lie; and the said collectors shall likewise transmit to the same officer, within three months after the completion of any sale made subsequent to the passing of this act, similar transcripts of the lists of all the tracts of land or lots which shall, after the passing of this act, be sold, either in whole or in part, for non-payment of the said tax, which several transcripts shall, in every case, specify the tract or lot sold, in whole or in part, the quantity of land which has been sold; the time when sold; the amount of tax, charges and costs for which it was sold, and the amount paid by, and the name of the purchaser; and shall also designate all those tracts or lots which shall have been redeemed by the original proprietors, or for their benefit, in conformity with the provisions for that purpose heretofore enacted: and it shall also be the duty of the said collectors to pay over, within the time aforesaid,And to pay over to the same officers any monies received by them under such sales, and belonging to original proprietors.
Forfeiture for failure to comply by collector. to the officer to whom the above mentioned transcripts may have been transmitted, the amount of all the monies paid to them by or for the benefit or any original proprietor of lands or lots sold for non-payment of the tax, and subsequent to such sale redeemed in conformity with law, by or for such proprietor, which shall not at the time of transmitting the said transcripts, have been repaid by such collector to the purchaser of such land or lots. And any collector failing to comply with the provisions of this section, or with any of them, shall forfeit and pay the sum of one thousand dollars with costs of suit.
Provision in case of the collector’s neglect to comply with the first section.
Lists to be furnished by collectors.
February 28, 1799, ch. 20.
And penalties upon the officers upon whom the duty devolved in that case for their neglect of it.Sec. 2. And be it further enacted, That if any collector shall fail to transmit the transcripts required by the first section of this act, within the time aforesaid, it shall be the duty of the supervisor, officer acting as supervisor, or marshal, as the case may be, of the district within which the collection district of such collector may be, to prepare within six months after the passing of this act, from the lists or such other documents as may be in his possession, a similar transcript of the list of lands which such collector had by virtue of the second section of the act, intituled “An act to amend an act, intituled An act to lay and collect a direct tax within the United States,” been authorized to sell for non-payment of the said tax; which list shall likewise specify in every case, the tract or lot described in the original assessment, and the amount of tax, charges and costs for which it was liable to be sold; and any supervisor, officer acting as supervisor, or marshal, as the case may be, failing to comply with the provisions of this section shall forfeit and pay the sum of five hundred dollars with costs of suit.
- ↑ See notes to act of July 9, 1798, ch. 70, vol. i. 580.
