Delaware State journal and statesman., 1862-06-20

the time MS thus extended the said lands shall
then revert to the United States.
Approved. June ., 1867
fpuBLiu-No. 81
An ACT for the collection of direct taxes Ia in
surreotionnry dstrica within the United
States aud for other purposes.
BE il r1lacted by The Senate and House Of Repre
,,atdtives Of ME United States Of America IN Con
gress assembled, That when in amy State or Ter.
fitory or ia any portion Of amy State or Terri
tory, by reason Of insurrectlon or rebellion, the
civil authority OF the Government OF the United
States is obstructed so thut the provisions OF the
net entitled I" An act to provide increased reye'
nue. from imports TO pay interest on the pubhc
debit aud for other purposes, approved august
fifth eighteen hundred and sxtyone, for as
sesslng, leyying, and collecting tho direct taxes
therein mentioned, cannot be peaceably execu-
ted the said direct tnres, by said act apport0n-
ed among the several States and Territories res
pectiycy, thall he apportoned and charged IN
each State aud Territory, or part thereof, wherein
the civil authority is thus ohstrneedI upon all
the lands and lots Of ground situate therein,
respFctivey except such AS are exempt from
taxation by the laws of said State or OF the
United States us the said lands OF lOts of ground
were enumerated aud valued under the last as
sessment and valuation thereof made uhder au-
thorty of said State or Territory previous to the
first day Of January ammo Donn eighteen hun
dred aud sixty one and each aud every parcel Oi
the said lands, according TO ead valuation, is
hereby declared to he by virtue of this act, chalg
ed with the payment Of ~ much Of the whole taA
laid and appurtiOned by anid act upon the State
or Territory wherein the same is respectively
situate as shall bear the same direct proportion
to the whole amount of the direct tax apportlon-
ed to said State or Territory as the value OF said
parcels Of aud shall respectively bear 10 the
whole valuation of the real estate in said State
or Territory according to the snld assessment
and valuation made under the authority Of the
same and in addition thereto Il penalty OF fifty
per oentum of said tax shall be charged thereon.
SEQ. ., And be IL FURTHER endcted, That ON or
before the first day Ut July next, the PRESIDENT,
by his proclamation, shall declare in what States
and parts Of States said insurection exists, and
thereupon the said several lots or parcels of land
shall become charged respectively with their
respective portions Of snd direct tax, anu tie
same together with the penalty shall be lien
thereof, without any other OF further proceeding
whatever.
Sec. 3 And be il urthsr enuctsd, That il
shall be lawful for the owner or owners Of said
lots or parcels of land, within sixty anys after
the tax commissioners herein named shall have
fixed the amount, to pay the tax thus charged
upon the same, respectively, into the treasury OF
the United States, or to the commissioners here
in appointed, nnd take u certificate thereof, by
virtue whereof the said lands shall be discharged
from said tax.
Sec. A. Atm be further enacted, That The
title Of in, and to eRch and every piece or parce
Of land upon which said tax has not been pait
as above provided, shall Ihereupon become for
feted to the United States, and, upon the sa Il
hereinafter provided for, shall vest in the Unite
States or ia the purchasers nj such sale, IN fe
simple free aud discharged FROM nll prior liens
encumbrances, right title, and claim whatsO
ever
Sec. g. And be il arther enacted. That ih
President of the United StateB, by anu with III
advice and consent of the Senate, may appoint
board of three Tux commissioners for each {
said States in which such insurrecton exists
with a salary Of three thousand dollars each pc
annum, TO give security in the sum of nifty thot
sand dollars each in such form M the Secretar
of the Treasury shall direct and to be approve
by him for the faithful performance OF all the
duties as such, aud to account for and pay oy'
all moneys aud other property coming to the
hands: Provided, That said commissioners sha
not receive pay under the provisions of this a.
until they shall have entered upon the dischart
of their duties.
Sec G. And Be further enacted, That Il
said board of tax commissioners shall enter up'
the discharge of the duties Of their office whei
ever the Commanding General of the forces
the United States, entering into any such insu
reetionary State or district, shall have estabis
ed the military authority of the Uuited Stat
throughout any parish or district or county
the same, and they shall open one or more otic
for the transaction of business
Sec. 7. And be il further endcied, That
said board of commissioners shall be required
case the taxes charged upon the said lots q
parcels of lind shall not be paid as provided
in the third section Of this act, to cause the sal
to be advertised for sale in IL newspaper pt
lished in the town, parish, district, or coun
where situate aud il there be no such new
paper published in said county, OF II the pl
liaIa rafuga q umhligh the came, tneI
any other newspaper TO be selected by said &C
miesioners in said district, or in the city
Washington, for at least four weeks, and
posting notices Of said sale in three public p'0
in the town, parish, district, or county wit
which said lands are situate, at least four we
previous 10 the day OF sale and at the time
place of sale TO cause the same to he sever
sold to the highest bidder for sum not less
the taxes penalty, and costs, and ten per cen
per annum interest on snld tax pursuant to
notice and the said commissioners shall, nj
sale, strike of the same seVerally to the un
States Mt that eum, unless some person shall
the same or q larger sum who shall, upon
ing the purchase money in gold and silver {
q or In this Treasury notes of the United State
in certificates of Indebtedness against the VI
States, be entitled to receive liom said com
soners their certificate of sale; which said
tifcate shall be received in all courts and p
as prima iacie evidence Of the regularity
purchaser or purchasers uuder the same
pidtd, That the owner of said lots of groun
any loyal person of the United States III
any valid lein upon or interest in the same,
at any time, within sixty days after said
appear before the said board Of tax commits
ers in his or her own proper person, and
citisen, upon taking au oath to support the
stituton Of the United States, aud payin
amount of said tax and penalty, with 10
thereon from the date of the said proclan
Of The President mentioned in the second g
Of this act, at the rate Of fifteen per centu
annum, together with the expenses Of th
and subsequent proceedings to be determn
said commissioners, may redeem snd lots Q
from said sale; mud any purchaser, und
same, having paid moneys, Treasury not
other certificates Of Indebtedness of the
States, shall, upon such redemption being
be entitled to have the same with the il
accruing after said sale, returned 10 him
n said commissioners, upon surfendeling
certificates of sale; And prouided, further
II the owner of said lots Of ground sha