The Secretary read the next clause of sec‘tion 9, as follows: That section 30 be amendedby striking out all after the enacting clause and inscrting in lieu thereof the followin: that in any case where sulllclent goods or elfeetsbe on in to the party owmg the tax and duties imposed y acteannotbe found by thesaid collector or deputy collector to satisfy the same.such reeoqllueicrteodrotordo duty colcctor is herebyauthorizedand co loot the amountthereof from the real estate belongingto the party delinfAuent. b seizure and sale thercof as hereinafter provided.on forthat purpose the said collector or deputy collector shall summon the party whosereal estate is proposed to be sold. that on the 1st dayof the next ensuing term of the U.S. distriet orcircuit court.hcld in and for the district in which the real estate proposedto he sold or the greater part thereof is situate. that he be and appear before said court and show cause.if any he have, wh judgment for the amount of said tax and duties should not be rendered againsthim and the real estate therein named sold to pay the same.togetherwith the feesand costs growing out of the said proceedings. The said summons shall recite the amountof the tax and duties. at what time the same became due and payable.togetherwith a description of the real estate seized and proposed to be spld and where situate and shall be served by leaving a copy tllOI'OOf Wlttlhl edelinquent or at his usual placeof abode With some member of liis or her fpmily over the ageof 15 years. If the said de liniiuent can not be foundnor haveanyplaceof abode with iin the proper collection district. then the said collector or deputy collector shall cause publication thereof to be made by at least 4 insertionsin a newspaper published nearest the said real, estate. The said collector or deputy collector shall within 5 days alter the servicepf the summons or the completion of the publication thereof as aforesaid. transmit the same with the time and manner of the service thereof properly certified thereon. to the clerk of the said district or circuit court and upon the receipt thereof the said court shall be possessed of the case. 51nd.u lcss cause to the contrary be shown by said delinquent shall render judgment against the said delinquent for the amount of the tax and duties found us by him and unpaid and decree the sale of said real estatefor the payment thereof at the 1st termof said court. provided the someshall commencenot lessthan 20 days from theserviceof thesummonsor the completion of the publication thereof: otherwise.at the 2ndterm. unlesslongercontinued for good cause shown. Upon therendition of uJudgment as aforesaid.the clerk of the said court shall i ssue exccutionthereon.which shall be a special enfocms againstthe real estate thereinmentione in all cases when the delinquent shall have been summonedby publication as afore said and has not up cured in person or by attorney: in all ot herenses.ift e real estate mentioned therein be not suficient to satisfy the judgment and expense thereon the some may be leviedon other property. real and personal.of said delinquent. The execution so issued the clerk shall transmitto thesaid collector or deputy collector.who shall thereupon roccedto sell the saidreal estate or so muchtheme as maybe necessary to paythe saidjudgment.fees and costs.to the highest bidder for cash.at the courthouse of the countyin which the said real estate is situate. unless another and (lifferept ploceshall be specially design gaivtiendgbtywtchneteyodmamysi'sspiuobnleicrofnIonttiecernoafl Rtheevetinmuee.fiarnsdt placeof saleand the property to be sold and where situate. b advertisementin a newspaper.if there be one published in said county and ifnot. by at least 6 hand bills put up in public placesin said county; and uponsuchsaleand the paymentof the purchase money shall give to the purchaser a certificate of purchase which shall set forth the real estatepur chased for whose taxes and duties the same wassold. the nameof the purchaser and the price paid them for; and if the said.real estate be notredeemedin the manner and within the time hereincfter proVided. then thesaid collector or deputy collector shall execute to the saidpurchaser.uponhis surrenderofsnid certificate a deedto thereal estatepurchasedby him as aforesaid and in accordanceYlllflllfilaws of the State in which such real estateis situate upon the subject of salesof real estate underexecution.which said deed shall be prim facie evidenceof the facts thorcin stated and shall be COnSldOfCallnd operate as a conveyanceof all the right. title and interest the delinquenthad in and to the real estate thus sold at the time the lieu of the U.S. attached thereto. A ny delinquent. whoseestatemay be proceededagainstas aforesaid shall have the right to pay the amount due. together with the costs and chargesthereon.to the collector or deputy collector at any time prior to the sale thereof and all further proceedings shall ceasefromthe time of such payment. The ownersofany real estate sold as a ore said their heirs. executors or administrators or any personhaving any interesttherein.ora lien thereon or any person in their behalf shall be permitted to redeemthe land sold its aforesaid or any particular tract thereof.at any time within one year after the sole thereof.upon payment to the purchaser:or. in casehe cannot be found in the co unlyin which the land sought to be redeemedis situate. then to the collector for the use of the urchpscr.his heirs or assigns.the amount aid by this said purchaser and interestthereon at the rate of 20%. perannum. It shall be the duty of everycollector to lice a record of all proceedingsand salesof land m eby virtuepf this act. whether by himselfor his deputies.in which he shall enter the tax for which any such sale was made. the dateof the serviceof the summons the name of the party assessed and the date thereof.the dateffind amount of the judgment and all costsand fees attending the some.the advertisement and sale the nameof the purchaser the amount paid and or what real estate and all material facts connected therewith. which record shall be certified to b the officer making the sale. It shall be the duty 0 everydeputy making sale as aforesaid to return a true statement therecf to the ccoelrlteifcytothrweirtchcine rtdenthdearyesoffr.oamndththeedaryecoofrsdarleeqaunidreted phreimreainfatoctbseoknc t shall be received in any court as shall onceof the factsthereinstated and ccssobrienboyftfihceea, nd collectorhandedover to his sue When any lands lhus soldslinllbe re" dmeoenmeeydas hprcinbelore provided if the redemplion be aid to the purchaserthereof.thesaid purchasersha ldeliver to the personredeemingthe same the certificate of purchase aforesaid upon which he shall acknowledgethereceipt of the redemption mon eg. from whomrcc cwed and the datethereof. Upon the return of thesaid certificate receiptednsaforesuid to the collector or upon the receiptof the redemption monci; by the collector nsstores aid the said collector s tending all enter uponsaid record the facts at the redemption thereof and shall within ten daysthereaftermake out and certify a full copy of the record of such case and transmit the some. together with the execution aforesaid.to the clerk of the court from which such execution issued. to be therepreservedwith the papers of the case. Any collector or deputy collector is proceed hereby authorized to any as herein specifipdnguiiist the real estate of delinquent in his district. situate in ring other collection district within the State of which is district forms a art and his proceedings in relation thereto shall c conductedin like mannerand With like effect as if the some were bad in his proper collection district. Whenever at any sale as RiOfOSilld no sum is bid for the TOIlle state soolfere dfor sale or an amount in sufficient to satisfy the judgment. costs and fees. the collector or deputy collector is authorized to purchase the same for the U.S. subject to redemption as herein provided; and if not redeemed shall executeit door as afore said and depositthe same with the dist rict attorney of the U.S. for the district in which the proceedin in the ensowere had. The saleherein authorize may be adjourned by the officermaking the same for n.period not exceedinlgh 5 days. il Bllllll think be it advisable to do so. c oliicor marking the sale as aforesaidshall be allowed a feeof tendollars. which. togetherwith the costs of court and all other costs and charges attending the sale shall be paid from the proccces ofsueh sale; and thesurplus. if an '. after satisfying the Judgment shall be dispose of as is provided in this act for like cases arising from the snle of personal property. In casethe real estate authorized to be sold as aforesaidshall consist of several distinct tractsor parcels.the officer makin? sale thercofshall offer each tract or pur ecl for so. 0 separately and shall give to the purchaser a certificate of purchasefor eachofsuch tracts or parcels bought by himas aforesaid. If the amount bid for any tract authorized to be sold shall at then and there be paid by the personto whom the is sold the officershall some in the same manner and foruthnwtilitthhseeallmthoeusnatmenlffln. thesamemay besold for which is paid. And the claim ol the U.S. to lands sold under and by virtue of this sectionshall be held to have accrued at the time of the seizure thereof.