Arkansas true Democrat., 1862-02-20
No. 3l9.

No. 3iJ.
 AN ACT in relation to taxes on property which
 has been or which is liable to be sequestered
 as the property of alien enemies.
 The Congress of the Conjederate States of Amer ica do enact as foiLoms:
 SECTION l. That it shall be liuty of fine re- ceiye under the sequestration act, to pay all taxes mon property of alien enemies, which is liable therefor, within their respective districts, out of any funds in their hands as receivers, said pay nent to be charged to the account of the property uDon which the tax has been paid; Prorided, hoD eper If it appear to any receiver that such pro- nerty in any case, not worth more than the taxes for which it is Table, he shall report the fact to the secretary of the treasury, whose duty it shall be to instruct the receiver whether he shall pay the taxes or allow the property to be sold for the taxes
 SEc. 2 That the receivers be authorized to sell Inv order of court, and III such manner, and upon sncb terms, as the court may prescribe, any pro- nerty within their respective districts, which has been seouestered, or which is liable thereto, for the purpose of raising money for the payment of the taxes aforesaid.
 SEC. }. That whenever a receiver has not funds ;n hand oyer and above what is necessary, for osher expenditures, sufficient to pay said taxes, and cannot obtain the same by sale as aforesaid. within the time fixed for the payment of said taxes, he is hereby authorized to give to the tax collector charged with the collection of the taxes, a certificate of the amount due, and he shall specify therein the property upon which the same is due and the secretary of the treasury shall pay the amount so certified to be due, and shall cause the same to be charged to the sequestration fund.- But the giving of the certificate shall be subject to the same condition precedent as provided in re gard to payment in the first section of this act.
 SEC. i. That the secretary of the treasury be authorized to make agreements with the several states counties cities and towns for the postpone ment of the collection of taxes for which the pro- perty of alien enemies, seqnestered or liable to be; and in case any one or more of the states, counties, cities towns consent to tue same, he is hereby empowered to issue certificates for the amount due, bearing interest at the rate of six per cent. per annum, which shall bind the govern ment to pay the same, and which, when paid, shall be charged to the sequestration fund.
 SEC. 5. That whenever the property of an alien .,amy seouestered, or liable thereto, has been or sho ;ereafter be sold for taxes, the secretary of tho treasury is hereby authorized, with the assent of the State is which the property has been sold, to redeem the same by the payment ot the sum CT sums required te b& paid by citizens in such casee or bv the issue of certificates therefor, as herein before provided should hs deem it advisable, and in all such cases, such property shall go into the hands of the recev.sr for the district in which the same is situate, and be beld and accounted tor Tn the same manner as other sequestered propertys nroyided the amount of the redemption shall be charged to the sequestrat:on fund.
 Approved Dec. 3, 1861.