cations of the taxes due as aforesaid, and contained in Ihe lists thus
transmitted to them, to be published for sixty days in at least one
of the newspapers published in the Slate ; and the owners of the
property, on which such taxes may be due, shall be permitted to
pay to such collector the said tax, with an addition of ten per
cenlura thereon; Promded, that such payment is made within
one year after the day on which the colleclor of the district wheie
such property lies had notified that the tax had become due on the
same-

Sbc.^ 38. And he il further enacted. That when any tax, as ptop„tv may b
aforesaid, shall have remained unpaid for the term of one year, a< ""W "ten ta« ha
aforesaid, the eoUector in the State where the property lies, and S j^^ "'''^'
who shall have been designated by the Secretary of the Treasury,
as aforesaid, having first advertised the same for sixty days in at p„ ^
least one newspaper in the State, shall proceed lo sell, at public »aie, ic.™ *°
aale, so much of the said property as may be necessary to satisfy
the taxes du? thereon, together with an addition of twenty per
centum thereon ; or if such property is not divisible, as aforesaid,
the whole thereof shall be sold, and accounted for in the manner
hereinbefore provided. If the property advertised for sale cannot
be sold for the amount of the tax due thereon, with the said addi-
tion thereon, the collector shall purchase the same in behalf of the
United States for such amount and addition. And the collector



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15 DIRECT TAX.
