The Clerk read the next paragraph, as follows: That section 28 be amendedby striking out all after the enactingclause and inserting in hcu thereof the following: that each of guildeollectors shall within 20 days after receiving his annual collection list from the asse ssors.giVe notice, by advertisement published 1}!each county in his collection district, in ouo ncwspaper printed in such county. if any such there be or otherwise in some newspaperin Uni adjacent county, and hy notifications to ho poste up in ntlesst 4 public places in each county in his collection district. that t. c said duties have become due and payable and state the i.lll.l0and placeWithin said county at which lie or his de iuty Will attend to receivethe same which time shal not be lessthan ten days afterthe date of such notification and if ring person shall neglect to pagmsuforw said, for ine rot on ten days.it shall be the duty of the collccloror his deput to issueto such person a notice, to be left at his wclliiii: or usual place of business or be sent by mashdsmuuding the payment of said duties or taxes, smtiuslthp amount thereof, with a feeof 20 centsfor this issuing and serviceof such notice and with 4centsfor eachmile actu ally and necessarily traveled in serving the same and if such persons shall notpny the dutiesor taxes, and the fecoftwenty centsand mileage as aforesaid, within ten daysafter the service or the sending by mail of such notice, it shall be ths duty of the collector or his deputy tocollectthe saidduties or taxes and feeof 20 centsand mileage, With u penulty of 10%. additional upon them cun to duties and with respect to all such duties or taxes as are not included in the annual lists aforesaid and all taxes and duties the collection ofwhich is nototherwise provnled for in this act. it shall be the may of each collector, in person or by deputy, to demand #. payment thereof. in the manner last montloned. within ten days from and after reccivimr the list thereof from the assessor, or Within 20 daysfrom and alter the expiration of the tiiiie.within, which such duty or tax should have beenpaid: and if the annual or other duties shall not be paid Within ten days from and after such demand therefor, it shall be lawful for such collector or his deputiesto proceed to collect the said duties or taxes. with 10%. a0d1dtihtciognoaol dths.ereto.v aforesaid by distriiint and sale chstte s or effects including stocks, securities and evidencesof debt. of the persons delinquent as aforesaid and in case of distraint it she} be the duty of the other charged with the collections to make, or cziuse to bemade, an account of the code. chattels or effectsdistrained. a copy 0! Wlnclllijslxngl by the officer snaking such dish run shall o lo With the owner o rgosse ssgrof an goods. chattels, or effects or at is or eidwelling or usual place of business.with some Person of suitable age or discretion. if any such can befound with n. note of the sum demanded, and the time and place of sale: undirtho said officor shall forthwith bauso a potifiction to be published in some news paperWithin tocounty wherein said distriiint is made. if there is a newspaperpublished in said county, or to be publicly postedup at the post offioo. i there in one within 5 mil“. newest to the rosi deiice of thq person whose property shall be distraiued. arid in not less thag woother public plate which notice shall s 0011 t the time and place or earticles distrained. an t a sale thereof. which time shall not be lessthan ten nor uiorci on 20 days tom the dateof such notification, an the placa osed for sale nct more than 5 miles d taut tom a place of making such distruint. Ali said may be adjourned from time to time by said ofllseal:. if he shall think it advisable to do so, but not for a time to exceed in all 30 days, and in any case in which apy person, bunk, association, company or corporation. required by low to make return to the ComrIntRev hull refuseor c lect to malls such return withintotime 8900b god, the amount of tax or duty shall beestimatedby be proper assessor or asst assessor and shall certitic by him to the Commissioner and in:11 cases in which the person, bunk, associlrtlon company or corporation, required by law tomako payment of taxes to the Commissioner shall neglect or refuse to make such payment within the time rol quired. the Commissioner shall certify the amountuf tax due by such person. bank. association or corporation, with all the penalties. additions, and e xpiuses accriiinir to the collector of the proper district. who shall collect thesamebydlflllffllltandsale.asin other cases and the some proceedingsmay be had to enforcethe collection of taxes which have already accrued and which still remain unpaid and ll any person bank. association.com on or corporation. table to pay any tax or duty s ul neglector retnse to pay the same after deuian. the amount shall noa lien in favor of the U.S.a from the time it was due until paid. with thointerests, penalties and cost! that mu pocrue in addition therein. upon gill property on rights to property belongingtosucu person. bank, association, company or corporation: and the colector, alterdeman. maylevy, or by warrant may authorize a deputycollectorto lcvy upon all property and rights toproperty belonging to such personbank. association. company, or corporation or on which the said lien exists or the payment of the sum due as aforesaid.with interest and penalty for non-pament, and also of such further sum as shall be sufficient for the fees.costs and eirpeusesof such lcvy and in all casesof solo, as aforesaid the certificateof such saleshall transfer to the purchaser all right, title, and in crest of such delinquent in to the property sold: and wheresuch property sha iconsist of stocks. as d ccivud to any certifications. hcaolml bpeannyo.toircea.swshoecinatricon of said translcr. an shall be authority to such corporation company, or associationto record the some on their books and records.in thesame manneras if itnragnsferredor mind by the person or party hold the same in lieu of anyonc inul or prior certificutes.which shall be void. whctlirr cancelled or not and said certificates.wherethe subjectofsiile shall be mctiritiesorothervidsnce s ofilieht shall begoodand valid recoipts to the psrsonholdina the same ms againlt any personholding or claiming to hold, possessionof such securitiesorot crevidence sofdebt and all persons, and elients ofcompunics or corporations.arere quired. on demandof a collector or deputy collector about to distrain or having distruined on any property and rights of pmporty. to exhibit all bookse on training, or supp to contain. evidence o rstatements relating to thesubJector on sets of distraiiit or the propertyorrights of property iable to distrmnt for the tax so due asaforesaid: Provided. That in any case of distrnint for the payment of the duties or taxel aflo reQuid the goods, chattels or effects so distrained shall and may be restoredto the owner or possissor if prior to the sale payment of the amount due or t nder thereof shall be made to the proper otheer charged with the collection of the fol uniount de man od.togcther with such fee for levying and such sum for the necessary and reasonable expenseof re moving. Advertising and keeping the Goods chattels, or effects so distrnined. as may be prescribedby the ComrIntRev: but in case of non-payment or tender.as aforesaid.the said cflicer shall rocsed to sell thesaidgoods, chattels or effects at public auction and shall retain from the proceeds of such sale the amount domandable for the useof the U.S., withthe necessary and reasonable expensesof distriunt and sale and a commissionof 5%. thereon for his own use. rendcring the overplus.if any there be. to the person who in y be entitled to receivethe same: Prqmdedfurlher, but thereshall be exempt fromdistruintthe school books and appurcl necessaryfor a family: also in ins, one, cow. fuel to an amount not greater in value than 25 dollars; provisions to an amount not renter than 50 dollars: household furniture kept or use, to an amount not greater than 300 dollars: and books, tools, or implements of a trade or professionto anumountnot greaterthan 100 dollars.