Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-08-11
OFFICIAL.
LAWS OF THE UNITED STATES,
Passed al he Second Sessio,l Of HE Etirty-Serenl
COngreSE.


AN ACT for the collection of direct taxes in insur;
e.tiJnAry districts within the United States, aud
other purposes
BE il enacted by the Senate and House Of Repre-
Of the United States Of fAmerca in Congress
assembled That when in any Stnte or Territory, or
in any portion OF any State or Territory, by reason
of resurrection rebellion, the civil authority OF the
Government Of the United States is DISTRACTED 80 that
the provisions Of the act entitled IAN act to provide
revenue from imports, to pay interest on
the public debt. and for otner purposes approved
August nth, eighteen hundred aud siXty-oue for
asse leYying, and collecting the direct taxes
thrrein mentioned, cannot be peaceRbly executed,
the said direct taxes by said act Rpporioned among
the several States and Territories respectively shall
be apportioned and charged in each State and Terri
tory or part thereof, wherein the civil authority is
thus obstruc ed upon all the andsand lots OF ground
situate therein respectively, except such RS are eS
empt from taxation by the laws ot said state or OF
the United States the said lands or lots OF ground
were enumerated and vainel under the last asse s.
ment and valuation thereof made under the authOri
ty of said State Territory previous to the nrst Gay
OF January, ammo DomIni, eighteen hundred and
siXtv.one; and each and every parcel OF tue said
lands according to said valuation hereby declared
TO be- by virtue this act charged with the payment
of SO much of the whole laid and apportiOned by
said act upon the State or Territory wherein the
is respectively situate, as snail Dear the same
direct proportion TO the whole amount OF the direct
tax apportioned to said State or Territory as tne
value Of said parcels Of land shall respectively bear
to whole valuation ofthe real estate in said state
or Tcrritory according to the sIid assessment and
valuation made under the authority OF the same aud
in addition thereto penalty OF MY per centum OF
sec. =. And be- it urther enacted, That on or be-
fore the 1st day OF July next, the President, by bis
proclamation, shall declare in what ga es and parts
or States said nsurrect exists and thereuPon the
sid several lots parcels of Iand shall become har-
ged respectively with their respective portions OF
said direct tax and the same together with the PEN
alty snail be lieu thereon, without any other or
further proceeding whatever.
Sec. 8. Ana be it further enacted, That 1t shall
be lawful for the owners OF said lots or par
cells of land, within sixty days after the tax COM
missioners herein named shall have hxed the amount
to nav tho tax thus charged upon the same, reSpec
lively into the Tr Asury Of the United States or TO
the Commissioners herein appointed and take Ger:
idcate thereof by virtue whereoEthe said lands shall
be discharged from said tax.
Sec Aud be it further enacted, That the title OF,
in aud to zach and every peace or parcel OF land
unon which said tax has not been paid above pro-
Videj, shall thereupon become forfeited the United
States and, upon the sale hereinafter provided for
shall vest in the United Safes or in the purchasers
ut such sale in fec simple, free and discharged from
all prior liens, umDrsnces. right, title, and claim
wa,1 s9eyeE m hs :, further onoots5 Tint the Presi.
dent of the United Sta by aud with the advice aud
consent the Senate, may appoint board OF three
tax commissioners for each OF said States in which
such usurrectOn exists, with salary of three thou
sand dollars per annum to give security in the sum
of ffty thousand dollars each, in such form as the
Secretary the Treasury shall direct, aud TO be ap
proved by him, for the faithful performance OF all
their duties US suCh and to account for and pay over
all moneys and other property coming to their hands:
Provided That said commissioners shall not receive
pay under the provisions o this act until they snail
have entered upon the discharge of their duties.
Sec .. And 6o it further enacted, That the said
hoard OF tax commissioners shall enter upon the dis
charge II the uuties of their Office whenever the
Commanding General Of the forces of the United
States entering into any such in,urrectonary State
or district shalt have established the military au
thOrty of tile United States throughout any parish
or district or county OF the same and they shall open
ono or more offices for the transaction OF busn
Sac z And be il further enacted, That the said
board of commissioners shall be requi ed in case the
tnxes charged upon the said lots aud parcels of land
shall not be paid provided for in the third section
of this ac 10 cuase tho same to advertised for
lie in a newspaper published in the town, parish,
disrict or county where situate; and If there be no
such news paper published in said county, or If the
nublisher thereof refuse publish the same then in
any other newspaper to be selected by said commits
sIners in said district, or in the city OF Washington
r at la AT four weeks and by posting notices of said
sale in three public places in the town. parish, dis
t-1ct or cSuuty within which said lands situate,
et least four weeks previous to the day OF sale; aud
at the time and place of sale to the same to
ssveraiy soL to the highest bidder for sum not less
than the taxes penalty, and cos and ten per cent
mar anpum interest on said tax pursuant to said no
Tee: and the said commissioners shall, at said sale
strike on the sevsray to the Untet States al
| hat sun unless some person shall bid the same or
J larger sum; who shall, upon paying the purchase