Show continued from page pe MI THE EXCISE TAX LAW laly sec 21 and be it further enacted that in any case where goods chattels or effects but sut 1 focient to satisfy the duties imposed by this act upon u pon pan any person liable to pay the same earn e game name shall not be found by the collector or deputy collector whose duty it may be to colfelt the same by seizure and sale of real estate and the officer making such seizure and sale shall glye notice to the th e person hosl hoai whose boal estate is proposed to be gold b by giving bim him in hand or leaving at his hia last angi anzi andi suai bual sual bual place of abode if be he has any such euch within the collection dist lct jet m where here aa sa il it estate ii is situated a n tice itice in writing stat stating fria what particular estate estat is to 1 be sold bold describing the bame flame with reasonable certainty and the time when and place where said officer p opuses to sell the bame same which time shall not riot be less than ten nor gare mare more than twenty days from he time of j giving such stich notice and the said officer shall also dibo aso C cause ause a notification to the same effect to to fo bee be beI published in some sonae newspaper within the i county where such seizure is made it any bach each there he be ald and shall also cause a like not ace ce to be poste I 1 up it at the post office neang nearest to the place of residence of the 1 erson whose estate hall shail be so seized and in two other p bile blie places within the county and the place vr said sale abad shall not be more than five miles li 3 ant from the esta e beird at the tims tins and place appointed the officer making such s ei azure shall proceed to sell the said estate at nylic auction offering the tile same at a minimum price the amount of duties with the ten per centam addition additional il thereon there oi and all charges for advertising and an cels reis fee of ten dollars and arid if no person offers estate the amount of sai 1 minimum he file officer shall declare tle le sane to be purchased by him for the ates and shall le posit deposit with the district atta attorney ney of at the united states a deed thereof aa as hereinafter specified and provided otherwise the same shall shail be declared to be sold to the highest bid d tarr pr and arid said sale may be adjourned by said officer for a period not riot exceeding five days if le lie I 1 think it advisable BO to do if ac the amou ainoa rt it bid shall not be then and there paid t te e officer shall forth forthwith wit ai proceed to again sell bell said estate estates in the same manner if the amount bid shall rhall be then and th re paid the be officer shall give his receipt ther etor if it re st fed and within five dass daya thereafter he make out a deed of the estate BO so sold to tie tele tle purchaser thereof and execute the sime in his official ial lal capacity in the manner ire lre re by the laws of the sate state in which said estate may be situated in aich said deed shall be recited the fact of said seizure and sale with the cause thereof th ereo the amount of duly duty for shiell said sale was wag made and of all al charges and fees and the amount paid by tue lue purchaser and all his acts and doings in relation rel ationo a sad bald seizure and sale and shall have the same ready fo for delivery to said eliaser ct cl iaser and deliver the tle s me accordingly upon request an aej said deed shall be prima facie racie evidence of the truth of the facts stated there therein iri lri and if it the proceedings qt the trie officer as set forth have substantially in pu pursuance fuance of the provisions of tos act shall be con considered and operate as a conveyance to the purchaser of the title to said estate but aall aali nall snail not affect the rights of third persons persona ac juiced aired 1 previously ly to the claim of the united bates sates bv ates aces under thu this act the surplus if any uns ans ng from such mlle ale shall be gis ais imposed posed ot of as pi provid avld d in ili this thib act for like cases arising upon sales salea of at personal prope ty and any person whose estate may be se be zed for duties as aforesaid shall llave lave same right to pay or te tier the amount due doe with all I 1 roper charges the thereon reon leon prior to the sale thereof and thereupon to relieve his bis said estate from sale as afo ebaid ebald as is provided pro vidad in this act for p rhonal properly similarly situated situa teil tell ani and any I 1 coll actor or d auty collector may for the co I 1 cion cion clon of duties imposed upon any person by ints 1113 act and committed to him for collection se ze and a 11 the ian lan Is s of suca such persan person situated in a any ady ny oher co ca Lection sistr et ot within the 8 ate in which bald said officer ierides le sides and his s in relation thereto shafi shaft have ti e ei bame earne effect as it the same eie had in his I 1 proper b dis brict ana the owners owner gieir heirs executors or administrators or any acy parloa gereci i havin having an interest therein or any person on their behalf shall have bave liberty to j ettwein the lani iani sold as aforesaid within 0 one lie tie year train and after recording the said deed upon payment to a the purchaser or in case lie he c n ot at be found in the c anty where ih th lands are ted to the collector for the use of we the pui puL purchaser chaser his heirs or assi assigns ts oi of tte paid oy the purchaser ieh leh ith interest on the bame same at the rate of twenty per ap pp r annum A ad d it a all be the duty a 0 every to keep a record of all ail al sales of land made in his collection district whether by himself or his wis deputies ill in which shall ba set forth the tax for which any buch euch sale waa aa made the dates ot of seizure and sale the name of the party as sessel and all proceedings iu in making said eaid sale the amount of fees and expenses the name oe of the purchaser and the I 1 late date fate of the deed wh which ch shall be certified by the officer making tha the sale an aal I 1 it shall be the duty ofaf of an deputy making sale I 1 as aforesaid tore to return a nl oe all ail h s proceedings proceeding to the collector and to cert cerl ityl liti we lue record the beof and in case cass of the or removal of the c hecton hector or the ut of his bis term of office from any oher other cause said record sha eha I 1 be deposited in the jofh of the clerk of at the district court of the uni util ed stites t f r the district within which the said collector resided and a copy coy of every such stich record certified tilled by the collector or by the clerk a the case may require shall be e evidence rl in any court ot of the truth of the facts therein stated and when any lands sold ag as bedein hereinbefore afore provided the collector or clerk as the case may be shall make an entry of the fact upon the record aforesaid and the said entry shall be evide evidence nce of such redemption and the thi th claim of the government to lands sold under and by virtue oe of the foregoing provisions shall be held to have accrued at the time of seizure thereof i sec 22 and be it further enacted that it any co lector shall find upon any lists of taxes returned to hm ivill for collection property p erty lying within his district u which bich is chang charged 1 rai ral with any specific or ad valorem valoree tax or duty but which is not owned own ej occupied or superintended super intended by some person known 0 o such collector to reside or pr to have some place of business within the united states such collector shall fortaw forthwith th take sueh euch property into his custody and shall khall advertise the same and the tax charged upon the same in some newspaper published in his district if any shall b published therein otherwise in some newspaper in an adjoining district fer tir ti fir r the apace space of 0 thirty day days and it if abe taxes thereon with ith all charges for tor anver wiver jiing shall not be paid within thirty day daye such collector shall proceed to sell the same or so much as ia 13 necessary in the manner provided for the sale rf cf other goods di strained for the nonpayment non payment of taxes and out of the proceeds shall satisfy all taxes charged upon such buch property u with ith the cots ot of advertising and selling the same and like proceedings i to those provided in the preceding section for tor 1 the purchase and resale ot of pro fro property p perty which cannot be sold for the amount of arity or tax due thereon shall be bad with regard to prop erty sold tinder under the provisions of this section and any surplus arising from any sale herein brov ded for shall be paid into the treasury for the ben fit of the owner of the property and the secretary of the treasury ia is authorized in any case where money shall be paid into the treasury for the benefit ot of any owner of property sold ag as aforesaid to repay the same on proper proof being furnished thi tatt t i i the person a applying p plying 0 ia is entitled to receive I 1 the same saine sec 23 and be it further enacted that the s se veral collectors shall at the expiration of each and every after they shail anal respectively commence commance their collections transmit rang to the commissioner of internal revenue a statement ot of the collections made by bem hem respectively within the month mouth and ana pay over monthly or at such time or times aa as may be required by the commissioner of internal revenue the moneys by them respectively re collected within t f e said term and at such places as may be des gnatek an I 1 required by J the commissioner com missioner of a la internal revenue and i each of be said sald collectors shall complete the collection of all sums annually as singed assinger ass to him fr tor collection as aforesaid shall pay over the same into the treasury and shall render his final account to the treasury department as often as be he may fe e required and within w I 1 six months m 0 n from and anti after the day when he sh shall al 1 have received the collection lists from the said assessors or assistant assessor assessors as aforesaid and the S secretary cretaro cre tary of 1 the th treasury ia is authorized to designate one or more depositories repositories deposit onnes ories in each stae for the deposit and safekeeping safe keeping of the moneys collected by virtue of nils act and the receipt ot of the proper officer of such depository to a rol lector for the money deposited by him shall be a sufficient voucher for such collector in the settlement of his accounts at the treasury department and the commissioner of internal inai inal revenue may under tinder the direction of the secretary lecreta ry of the treasury prescribe buch such regulations emulations with ref ree re frence rence to such deposits as he may roay deem ilece riece necessary weary teary sec 24 and be it further enacted that each eol collector lector shall be charged with the whole amount of taxes by him receipted whether cont ined in lists delivered to him by the assessor assessors respectively or delivered or transmit ted ed to him bim by assistant assessors from time to time ime or by other collectors and shall be credited with the amount of duties or taxes conta ned ili in the lists transmits tran d in the manner above above provided to other collectors and b by i them thern receipted as aforesaid and also alao for tte the the duties or taxes of such persons as may have absconded or become insolvent prior to the day when the duty or tax ought according to tle provi provisions ions iong of this act t i have been collected le t d provided that it shall shai be proved to t the e satisfaction of the first comptroller of the treasury that due dilli gence was used by the collector and that no property was left from which the duy duly or tax could have been recovered and each collector shall also be credited with the amount of all proper property tv pur choseed by h in for the ue of the united states provided he be shall fal fai heully account for and pay over the proceeds thereof upon a resale of the same as required by this act THE LAST or OF A ROYAL house mrs sophia stewart the last of the ancient royal family of scotland has just died in h her er giat gist year she oas was i as dese ende i from walter first baron of Kitik ardin who mho was son if tf the earl of 11 finchan and lord of badenoch pon of robert 11 of scotland the family continued to 0 possess the barony of Kitik Kit kii ardine kardine during ten descent vilen ilien when their land became the property ot of the powerful family of gordon the celebrated col cal ray Raye dewarf warr the true and trusty friend of prince charlie was grand uncle to arp ross her fathe aaen a hallix hallia james S ewart nl it as Seu masa was eisig n ill tha the rebel army and arid carried one of the stand ads of at his hig anees regiment over the bleak bieak heath af quil |