The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-06-24
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LAWS OF THE UNITED STATES.

rPueLIc No. 81 I

NO. O4
AN ACT for the collection Of direct taxes
in insurrectionary districts within the
United States. and for other purposes.
Be it enacted By the Senate and House Of
Representatives. Of the United States of
Anae, ica IN Congress assembled, That when
in any State or Territory, or ia any portion
of any State or Territory. by reason of in
surrection or rebellion, the civil authority
of the Government of the o nited States is
obstructed, so that the provisions of the act
entitled, ''an act to provide increased reve-
nue. from imports, to pay interest on the
public debt, or for other purposes, approved
August ffth, eighteen hundred and sixty
one, for assessing levying, aud collecting
the direct taxes therein mentioned, cannot
be peaceably executed, the said direct tax
es, by said act apportioned among the seve-
raj States aud Territories, respectively, shall
be apportioBed and charged in each State
and Territory, or part thereof wherein the
scivI! authority is thus obstructed, upon all
the lands and lots of ground situate therein,
respectively, except such as are exempt from
taxation by the laws of said State, or of
the United States, as the said lands or lots
of ground were enumerated and valued
under the last assessment and valuation
thereof made under the authority of said
State or Territory previous to the FIRST day
of January, A. D. eighteen hundred and
sixty-one; and each and every parcel of the
said lands. according to said valuation, is
hereby declared to be, by virtue of this act,
charged with the payment of so much of the
whole tax laid and apportioued by said 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 app0rtioned 10
said State or Territory as The value of said
parcels of laud shall respectively bear to
the whole valuation of the real estate in
said State or Territory according to the said
assessment and valuation made under the
authority of the same; and in addition
thereto penalty of fifty per centum of said
tax shall be charged thereon.
SEC. 2. And be 10 further enacted, That
on or before the trst day of July next, the
President, by his proclamation, shall declare
in what State or parts of States said insur-
rection exists, and thereupon the said seve-
raj lots or parcels of land shall become
charged respectively with their respective
portions of said direct tax, and the same
together with the penalty, shall be a lien
thereon, without any other or further pro-
ceeding whatever.
Sec. 3. Alsd be it further enacted, That
it shall be lawful for the owner or owners
of said lots or parcels of land, within sixty
days after the tax commissioners herein
named shall have fixed the amount to pay
the tax thus charged upon the same, re-
spectively, into the Treasury of the United
States, or to the commissioners herein sp-
pointed, and take a certificate thereof by |
virtue whereof the said lands shall be dis
charged from said tax.
Sec. A. And be Il further enacted, That
the title of, in, and TO each and every piece |
or parcel cf land upon which said tax has
not been paid as above provided, shall |
thereupon become forfeited to the United |
States, and, upon the sale hereinafter pro-
vided for, shall vest in the United States or
in the purchasers at such sale, in fee simple,
free aud discharged from all prior liens, en-
cumbrances, right, title, and claim whatso-
ever. na l Efn 6t2Na M
Sec. 8. And be il further enacted, That
the President of the United States, By and
with the advice and consent of the Senate,
may appoint board of three tax commits
sioners for each Of said States in which
such insurrection exists, with a salary of
three thousand dollars each per annLm, to
give security in the sun of Fifty thousand
dollars each, in such form as the Secretary
of the Treasury shall direct, and to be ap-
proved by him, for the faithful Performance
Of all their duties as such, and to account
for any pay over all moneys and other
coming to their hands: Provided:
That such commissioners shall not receive
pay under the provisions of this act until
they shall have entered upon the discharge
Of their duties.
Sec 6. .A7sd be IL further enacted, That
the said board of tax commissioners shall
enter upon the discharge of the duties of
heir Office whenever the Commanding