Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-09-08


other purposes.
taVes Of the United States OF America in Congress
assembled, That when in any State or Territory,
In any portion OF any state OF by reason o.
Government Of the United stAtes is obstrueted so
that the provisions Of the act entitled IAN act to
provide increased revenue from imports, to pay III
tsrest onthe public debt, and for other purpOsea ap
proved August dh, eighteen hundred and sinty-Onr,
for assessing, lsvyins. aud eoeeting the direct taxes
the said direct taxes by said act apportoned among
the several States and Territories Alal
be apportIoned and charged in each state and Terri
tory or part thereof wherein the civil authority 10
thus DISTRACTED, upon all the lands and lots fround
situate therein, % .o1S STATE ar Of
the United States the said lands or lots OF grouno
enumerated and valued under the iast a.Sess-
ment and valuation thereof made under me AuthoF-
fly Of said State Territory previous 70 the nEst uBy
OF January ammo Douni Rhteen hundred ana sixty
one; and each and every parcel Ofthe said lands ae-
cordng to said valuation, Is hereby declared TO be-
byyrtue ofthis act charged with the payment oil -
much fthO whole tax laid and aPportionsd by said
respectively Situate shall bear the same direct
PROPORTION the whole amount Of the direct tax APP
portIoned said State Territory rs the value OF
said parcels oil land shall respectively bear to the
whole valuation OF the real estate In said State or
alton made under the authority OF the same; and in
addition thereto penalty ofhfty per centum Of said
tax shall by charged thereon.
Sec. p And be It further enacted, That on or be
fore the first day July next the President by his
proclamation. shall deciRren what States aud parts
OF States said insurreeon exists, and theIeupon tie
aid several lots or parcels u land shall become
charged respectively with their respective portions
OF said direct tar, aud the together with the
penalty siall be lien thereon, without any other or
further proceedings whatever.
Sec s. And be Il further enacted, That II shall be
lawful for the owner or owners of or parcels
ofland within sixty days after the tax commission
ers herein named shall have xed the amount TO pay
the tax thus charged upon the same, respectively,
into the treasury Of the United States the
mEssioneTH herein appointed, and take certificate
thereof by virtue whereof the said lands sha be dis
Sec. l. And be Itturther enacted, That the title Of
Inland 70 each and or parcel land upon
which said tax has NOT been paid as above provided
shall thereupOn become forfeited to the United States
and upon the hereinafter provided for, shall vest
in the United States or In the AZ such sale
in fee simple free and discharged from all prior liens
eneumbranees, right, title, and claim Whatsoever.
Sec. 5. And be It further enacted. That the PFes,
dent OF the United States by RndWith the advice and
consent Of the SenAe, may appoint board OF three
commissioners for each Of said States in which
such insurroeton exits with FRlary OF three thous
and dollars each per Hnnn, to give security In the
sum Of ffty thousand dollars each, in such form
the Secretary Of the Treasury shall direct and to be
approved by him. for the faithful performance Of all
their duties such, aud to account for aud pay over
all moneys and other property coming TO their hands,
Provided, That said commissioners shall not receive
pay under the provisions OEthisact until they shall
have entered upon the discharge Of their duties.
Sec 6 And be Il further enacted That the said
board OF tax uisslonPrs shall enter upon the dis
charge OF the duties Of their Office whenever the
Commanding General Of the forces Of the United
or district, shall have established the military Ru-
thority Of the United States throughout any parish
district prcouoty Of the same and they shall open
ooe or more offices for the transaction OF business
Sec.7. And be Il further enacted, That the said
board Of commissioners shall be required in case tbs
taxes charged upon said lots and parcels of land
shall be paid provided for ia the third section
Of this act to the same to be advertised for sale
In newspaper published in the town, parish, dis
trict, county where situate and Tthere be such
newspaper published in said county, or II the pub
Usher refuse to publish the same then In any
MI tn hR ed Inv
In said district In the city Of Washington, for
at least four weeks and by posting notices Of said sale
In three public places In the town. parish, district OF
county within which said lands situate Mt least
four weeks preYious to the day OF sale; and at the
tnO and place Of sale to the same to be
sold the highest bidder for not less than
the taxes, penalty and COSTS and ten pereentum per
annum interest said tax pursuant TO said notice.
and the said commissioners shall, at said sale, strike
Oh the same seyerally to the United States mt that
sum, unless some peTBOn shall bid the same OF alarg
sum; who shall, upon paying the purchase money
in gold and silver coin, In the Treasury notes OF
the United States, or In certificates Indebtedness
against the United States be entitled TO receive from
said commissioners their certificate Of sales which
said certificate shall be received 10 all eourta and
places primR faeie evidence Of the regularity and
chaser or under the same; Prnyided That
the owner Of said lots OF ground any oyRl person
Interest In the sae may, At any time within sixty
days er said sale, appear before the aald board OF
tar commissioner In al. OF her own proper pereon,
Constitution Of the United States, and paying the
amount Of said tax and penAity, with Interest thereon
from the date Of the said proclamation OF tie Pres
dent mentioned in the second section OF this act at
Their OF hfteen per eentum per annum, together
with the expenses OF tho sale and subsequent pro,
Seedings to be determined by said commissioners
may redeem said lots Of land from said sale: and any
purchaser. under tho same having paid moneys,
Treasury notes. other certificates Of indebtedness
Of the United States shall upon such redemption be-
Ing made be entitled to have the same, with the To-
forest Accrung after said sale returned to him by the
said eommisslOnersi upon urrendering UP the certl
heAtes OF sale; And provided further, That II the
owner Of Said lots OF ground shall be minor, non
ofunsound mind, or under legal disability, the
guardian, trustee, other person having charge OF
the person estate Of such person may redeem the
same at any time within two years after the sale
thereof in the manner above provided and with like
effect And provided further That the certificate Of
said commissioners sall only be affected as evidence
regularity and validity Of sale by establishing
the fact that said property was mot subject to taxes
or that the taxes had been paid previous to sale,
that the property has been redeemed according to
the provisions Of this act.
Sec. Aud belt further enacted, That mt any
time within year after the said sale by said
misSioners any person being the OF any lot
parcel OF ground ut passage OF this act who shall
by sufficient evidence prove the satisfaction OF said
board of commissioners that he she, Aer the pas
sage OF this act has not taken part in the present In
surreetion against the United States In any man
aided or abetted the same; and that, by reason
OF said fnsnnectSn, he or abe has been unable
said tax, or to redeem said lands from sale within
the time above provided for the said board OF come
miBSioners may allow him her further time 70 re-
deem thssameS not exceeding two years from the day
mony Of witnesses, and 6hAll reduce tho same to
writing; and the United States, any person CLAIM
Ing interest In said lands may appear and oppose
the said application. From their decision the United
States any party In interest may appeal the dis
trict court Of the United States for said district which
Is hereby authorized TO take Jurisdiction Of the same
as in other cases involving the equity Of REDEEM iOn
And in case said board Of commissioners should, for
any cause cease to ACT before the expiration ofono
said Hales the said district court shall have
original jurisdiction the proceeding for
herein provided TO take place thu said board
Of commissioner.
Sec. O. And be It further enacted. That In case
where the Of said lots and parcels OF ground
have abandoned the same, and have not paid the tax
thereon provided for In the third section OF this 6cE
nor paid the same, nor redeemed the said lands rom
sal provided for In tho seventh section ofths act
and the said board OF comnisllnnef shall be satisfied
forces or otherwise engage In and abet this rebel
lion, and the same shall have been struck of 70 the