The Secretary read the next clause, asfollows: That section28 be amendedby striking out all after the enacting clauseand insertingin lieu thereof the following: that each of shall within 20 daysafter receivsianigd collectors his annual collection list from the assessors give notice. by advertisement publishedin eachcountyin hiscollection district.in the newspaper oflargesteirculation printed in such county. if there be any and if not, then in the newspaper of largest circulation in the nearest adjoining county and by notifications to be posted up in at leastfour public placesin eachcountyin his collection district, that the dueand payable, and state ths aeid tidmuetiaensdhpalavceebweictohmine said county at which he or his deputy will attendto receive the same.which time shall not be lessthan ten daysafter the date of such notification, and shall senda copyof such notice by mail to eachpostmaster in the county. to be postedup in his office. And if any person shall neglect to pay.asaforesaid.formen than ten days, it shall be the duty of the collector or his deputy to issue to such persona notice, to belefl; at his dwelling or usual place of business or be sent by mail. Demanding the payment of Il lll duties or taxes. static the amount thereof, with a fee of 20 cents fiir thoissuing andsorviceof such noticeI and with 4 centsfor eachmile actually and mew eerily traveledin servml them suoh persons shall not pay the duties or taxes and the‘feeof 20 cents and mileage as aforesaid. within ten days after theserv1c‘eor the sending by mail of such notice. it shall be the duty of the collector or his depul)’ to collect the said duties or tnxes and fee of 20 centsand mileage, with ii penalty of 10%. additional upon the amountof duties or taxes. Andurith respect to all such duties or taxesas are not included in the annual lists aforesaid and all taxes and duties the collection of which is not.otherwise provided for in this act. it shall be the duty of each collector.in person or by deputy. to give notice and demand payment thereof. in the manner last mentioned.within ten days from and after receiving the list thereof from the assessor or within 20 days from and afterthe expiration of the time within which such duty or tax shouldhave beenpaid; and if the annual or otherduties shall not be paid within ten daysfrom and after such notice and demand.it shall be lawful for such collector or his deputies.to proceed to collect the said duties or taxes.with 10%. additional thereto as aforesaid. by distraint and sale of the goods.chattels or effects.including stocks.securities and evidencesof debt. of the persons delinquent as albresaid. And in caseot‘distraint. it shall be the duty of the officer chargedwith the collection to make, or causeto be made.an account of the goods or ctfectsdistrained. a copy of which. signed y the officer making such distraint shall be left with the owner or iossossor of such goodsor effects or at his or her welling or usual place of business.with some person of suitable ageand discretion. if any such can be found. with a note of the sum demanded and the time and placeof sale; and the saidonicer shall forthwith causeii. notification to be published in some newspaper within the county wherein said di traiutlis made. if there is a news paper publishe in said county or to be publicly posted up at the postoffice if there be one within 5 miles. nearest to the residenceof the person whose property shall bedistrained, andin not lessthan 2 other public places which notice shall specify the articles distruined and the time and place fur the sale thereof. which time shall not be less than ten nor more than 20 days from the date of ueh notification to the owiicror possessor of the property and the publication or posting of such notice asherein provided and th e place proposed for sale not more than live miles distant ffomt in place of making such dislriiiut. And said sale maybeadjourned fromtime to time by said officer. if he shall think it advisable to do so. but not for a time to exceedin all 30 days. And in any case in which any person, bank. Association company or corporation. required by law to make return to the ComrIntRev shall refuseor neglectto make sueh return Within the time specified the amount of tax or duty shall be estima b the proper assessoror asst assessor and shall e certified by him to the Commissioner. And in all casesin which the person. bank, iissoeinti ompany or corporation required bylaw to uiake paymentof taxes to the Commissioner. shalfncizlect or reluse to makes uch payment within the time required.the Commissionershall cortify the amount of tiix due by such person.bank.association or corporation. with all the penalties. ditions and expenses accruingto the collector of the ‘proper district. who shall collect the same by distraint and sale. as in other cases. And the same proceed iuas may be had to enforce the collection of taxes which haved already accrued and which still remain “undid. An it any person bank. association, company or corporation. liable to pay any tax or duty shall neglect 'or refuse to pay the same after d. the amount shall be alien in favor of the rltates from the time it was due until paid. with the interest penalties and costs that may accrue in addition thereto.upon all property and rights to property belonging to such person. ank. association. company or corporation: and the collector. liter deiiiiind. may levy, or by warrant may author 'lgea deputycollector to levy. upon all pi'opert and rights to property belonging to such person. ank. association. Company or corporation or on which the said lien exists. for the paymentof the sumdue as aforesaid. With interest and penalty for non-payment and also of such further sum as shall be sufficient tor the fees.costs and expensesof such levy. And in all cases of sale. as aforesaid the certificate of such siilc shall transfer to the purchaser all right. tpitrloep. earntyd interest of such delinquent in and to the sold: and wheresuch property shall consist of stotkss.aid certificate shail be notice.when re ccived. to any corporation company or association of said transfer and shall be authority to such corporation company or associationto record the same on their ooks and records.in the same manner as if tinragntshfeerredor‘ assigiied by the person or party hold some.in lieu of any original or prior certificates.which shall be void. Whether canceled or not. And and certificates where the subjectof sale shall be securitiesor other evidences of debt shall be good and vulid receiptstothe personholding the same.as against any person holding or claiming to hold. possession of such securitiesor other evidence of debt. And all persons and officeis of companies or corporations. are required. on demand of a collector or deputy collector about to distrain or havmg distriiined on any property and rights of property. to exhibit all books containing evidence or statements relating to the subjectorsu Jects of distraint or the property or rights of property liable to distraint for the tax sodue as aforesaid: Provided.That in any case of distraint for the payment of the duties or taxes aforesaid.the goods.chattels or effectsso distrained shall and may be restored to the owner or successor.“ prior to the salepaymentof the amount noshall be madetn the proper oflloer charged with the collection. togethtir with the litifi at or ii in case 0 non-p as a or to 'omanshallmondh the add woods. chattels or effectsat public auction and shall retain from the roeeedsof such sale the amountdemand able for the use of the U.S.With the tees and ehargesfor distraint and sale, and a commission of 5%. thereon for his own use.rendering' the overplus.if anythere be.to the worsenwho may be entitled to receive the same: mauledfurther. That thereshall be exempt from distraint and sale. If belonging to the heado afamdy. theschool books and wearing apparel necessaryfor such family; also arms for personal use.one cow. 2 hogs. 5 sheep and the wool th ercof. provided the aggregatemar ket value of said sheep shall not exceed 50 dollars; thenecessaryfood for such cow hogs and sheep for a period not exceeding 30 days; fuel to an amountnot greater in value than 25 dollars; provisions to an amountnot greaterthan 50 dollars; household furniture kept for use. to an amount not greater than $300: and books tools or implementsof a trade or professionto an amount not greater than $100; an the officer making the distraint shall call upon the assessor of the district. to suinine n 3 disinterested householders of the vicinity who shall appraise and set apart to 0 owner the amountof property herein declared to o exempt. The committee proosed to amend this clause by inserting after “ a vertisement, " in line 417, the words “in one newspaper, ” and in line 418 after “ district” by striking out “ in the newspaper of largest circulation printed in such county;” so as to read: That each of said collectors shall within 20 days after receiving his annual collection list from the assessors.give notice. by advertisement in one newspaper ublishod in each countyin his collection district ift on be any and if not then in the news paper. '0.