Mr. FESSENDEN. The committee propose to strike out all that is proposed to be inserted in lieu of section 30 of the act of 1864, by that paragraph, and to insert a substitute which I will send to the Chair. It was omitted, by mistake, in the printed copy of the bill. The SOCfeltll? read the matter proposed to be inserted, as ollows: That in any case where goods.chattels, or effects sufficientto satisfy the taxes imposed by this actupon any icrson liable to paythe same shall not befound by t ic collectoror deputy collector whose duty it may he to collect thesame.he is herebyauthorizedtocol lect thesome by scizure and sale of real estate; and the officer making such seizure and sale shall give notice to the person whose estate is proposed to be sold. by giving him in hand or leuvuig at his last or usual place ol iibodo.if he has any'suchwithin the collection district wheresaid estateis si noted, a no tice. in writing statin what particular Stateispropesedto hesold.descriing the somewith reasonable certainty and the time when and place where said officer proposes to sell the same: which time shall not be lessthan 20 nor more than 40 days from the time of giving said notice. And the said officer shall alsocausea notification to the same effect to be published in somenewspaperWithin the county wheresuchseizure is made. il unysuch there be and shall alsocausealike notice to be postedat the postofficenearestto the estate to be seized and in 2 other public placcswithin the county: and the pleco ofsai snleshall not be more than 5 miles distant from the estates eized.exceptby special order of the ComrIntRev. At the timeanrl place a pointed the oficer making such seizureshall procce to sell the said cstate at public auction offering the same at a minimum price. including the expenseof making such lcvy.nnd all chargesforiiilver tising and an officer's feeoften dollars. And in enso the real estatesoseized.as aforesaid shall consistof several distinct tracts or:irccls. the officermaking sale thorcofshiill offerciic tract or parcel for sale separately and shall if he deemit advisable.apportion the expensesc. Harges and fees aforesaid tosuch several tractsor parcels or to any of them.in estimating the minimum price aforesaid. And if personolTersfor said estate the amountof said minnio mum pricc the ofllcor shrill declare the same to be purchased by him for the U.S and shall deposit with the district interplay of the U.S. a deed thereof. as herein or specified and irovided: otherwise.the same shall be declared to he sold to the highest bidder. And said sale may be adjourned from time to time bysniil officer lor not exceeding 30 days in all. if he shall think it adVisable so to do. If the amountbid shall not bethen and there paid. the officershall ferthivith proceed to again sell said estatein the same manner: and upon such sale and the payment of the purchasemoney shall give to the ure aser a certificate ot purchasc, which shall set orth the real estatepure used, for cwhhaosseert, axesthe same wassold, the nameof the pur and the price paid therefor; and if thesaid real estatebenot redeemedin the manner and within the time hereinafterprovided, then thesaid collector or‘ deputy collector shall execute to the said ur chascr, upon his surrender of said certificate, a eed of the real estate purchased by hm! as aforesaid and in accordancewith the laws of the State in which such real estateis situateuponthe subectof sales of real estate under execution, which sai deedshall be rima fan's evidence of the facts therein stated; and1if the proceedings of the officer as set forth have been substantially in accordanceWith the provisions of this act shall be consideredand operate as aconveynnce of all the right, title, and interestof the part delinquent had in and to the real estate thus sol at the time the lien of the U.S. attached thereto. Any‘peison whose estatemay be roeeodedagainst as a oresuid shall have the right 0 pay the amount due, togetherWith the costs and chargesthereon.to the collector or deputy collector, at any time prior to the salethereof and all further proceedings shall cease from the time of such pay ment. The ownersof any real estatesold as a ore said, their heirs. executors, or administrators or any person havmg anyinterest therein or a lien thereon, or any person in their behalf shall be permittedto redeem the land sold as aforesaid, or any particular tract thereof, at any time within one year after the sale thereof, upon payment to the purchaser or in casehe cannot be ound in the OOHIltiin which the land soughttoberedeemedis situate.t ento the col lector of the distnct in which the land is situate, for the use of the purchaser. his heirs or assigns, the amount paid by the purchaser and interest thereon at the rate of 20%. perannum. And any collector or deputy'eellect r may. for the collection of taxes or duties imposed upon agy person or for which an perspn may be li ablo by this act, and committe to him for collection, someand sell the lands of such personsituated in any other collection district within the State in which such officer resides; and his proceedingsin relation thereto shall have the same effectas if the somewere had in his proper collection district. And it shall be the duty of every collector to‘keepn recordof all salesofland made in his collection district. whether or his deputiesor by another collector, in which flhiins shall be set forth the tax for which any sale wasmade.the dates of seizure and sale, the name of the party assessed, and all proceedings in making said sale, the amount of fees and expenses the name of the purchaser and the date of the deed, which record shall be certified by the officermnking the sale. And it shall be the duty of any deputy making sale as aforesaidto return aunt ementof all his proceedings to the collector and to certify the record thereof. And in caseof the death or removal of the collector or the expiration of his term of ohicefrom any other icnauosffeic sea;id and record shall be dehveredto his successor seep; of eve such record.certitiedby the collector, sha be evidence in any court.of the truth of the facts therein stated. And when any lands sold as aforesaid shall be redeemed as herein befoa proVided the collectorshall makean entry of the upon the reeo aforesaid, and the saidentry shall be evidence of such redemption. And when any niropeiiltyw personal or real. seized and sold by Iv, o the ore ein provisions shall not be an at to satisfy the caim of the U.S. for till (1 ralnt or seizuremay be made against any personw ose‘property may be soseizedand sold, the collector may there er, and as often as the same may be necessary proceed to seize and sell, in like manner, any other property liable to seizureof such person unti the amount duefrom him, togetherwith all expenses shall be fully paid.