Report of the Record Commissioners of the City of Boston, Volume 22

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Rockwell and Churchill, 1890 - Boston (Mass.)
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Page xi - And the said marshal shall, himself, or by his deputy, immediately proceed to levy and collect the sum which may remain due...
Page x - ... sale, upon payment, or tender of payment, to the collector for the time being, for the use of the purchaser, his heirs or assigns of the amount of the said taxes, costs and charges, with interest for the same, at the rate of twelve per cent, per annum ; and upon payment or tender of payment as aforesaid such sale shall be void. And no deed shall be given in pursuance of any such sale, until the time of redemption shall have expired.
Page x - Every collector shall, at the expiration of each month after he commences his collections, transmit to the Commissioner of Internal Revenue a statement of the collections made by him within the month. And every collector shall complete the collection of all sums assigned to him for collection, and shall pay over the same into the Treasury, and shall render his accounts to the Treasury Department as often as he may be required.
Page x - ... as may be necessary to satisfy the taxes due thereon ; together with costs and charges, not exceeding at the rate of one per centum, for each and every month the said tax shall have remained due and unpaid. Provided, that in all cases, where any lands or tenements, shall be sold as aforesaid, the owner of the said lands or tenements, his heirs, executors or administrators, shall have liberty to redeem the same at any time within two years, from the time of...
Page vi - States," and in the following manner: Upon every dwelling-house which, with the out-houses appurtenant thereto, and the lot whereon the same are erected, not exceeding two acres in any case, shall be valued in manner aforesaid, at more than one hundred, and not more than five hundred dollars...
Page vii - ... at such rate per centum as will be sufficient to produce the said remainder: Provided, That no part of said tax shall be assessed upon such lands or dwellinghouses and slaves as at the time of passing this act are especially exempted from taxes by the laws of the states, respectively. SEC. 3. And be it further enacted, That the aforesaid assessments shall be made by the supervisors of the several districts within the United States respectively, and pursuant to instructions from the Secretary...
Page viii - ... surveyor. And each collector, on receiving a list as aforesaid, shall subscribe three receipts; one of which shall be given on a full and correct copy of such list, and the other two on aggregate...
Page xi - ... seizure thereof. And all moneys that may remain of the proceeds of such sale after satisfying the said warrant of distress, and paying the reasonable costs and charges of sale, shall be returned to the proprietor of the lands or real estate sold as aforesaid. Sec. 26.
Page xi - ... dollars; to be recovered by and for the use of the party injured, with costs of suit, in any court having competent jurisdiction ; and each and every collector shall, if required, give receipts for all sums by them collected and retained, in pursuance of this act.
Page ix - Provided, that it shall not be lawful to make distress of the tools or implements of a trade or profession, beasts of the plough necessary for the cultivation of improved lands, arms, or the household utensils, or apparel necessary for a family.

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