Foreign Miner’s Tax (1853)
nSection
10. The collector may seize the property of any person liable to, and refusing
to pay such tax,
and sell at public auction, on one hour’s notice, by proclamation, and transfer
the title thereof
to the person paying the highest price therefor, and after deducting the tax
and necessary
expenses incurred by reason of such refusal and sale of property, the collector shall return the surplus of the proceeds of
the sale, if any, to the person or persons whose property was sold. . . .