Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1862-06-26
GPUBLIC-No. 81. I


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 Amer
lea in congress assembled, that when in any
state or territory, or in any portion of any state
or territory, by reason of instruction or re-
bellion, the civil authority of the government
of the United States is DISTRACTED, so that the
provisions of the act entitled can act to pro-
vide increased revenue from imports, to pay
interest on the public debt, and for other pur-
poses," approved August fifth eighteen hun
dred and sixty for assessing, levying, and
collecting the direct taxes therein mentioned,
cannot be peaceably executed, the said direct
taxes, by said act apportioned among the sew
seral states and territories, respectively, shall
be apportioned and charged in each state and
territory, or part thereof, wherein the civil
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, Ammo
Domini eighteen hundred and siXty-one; and
each and every part Of the said lands, accord
W Stilu Is HGIGDJ uCCldIC Gu W bC,
by virtue of this act, charged with the pay
ment of so much of the whole tax laid and APP
portioned by said act upon the state or terri
tory wherein the same is respectively situate,
as shall bear the same direct proportion to the
whole amount of the direct tax apportioned to
said state or territory as the value of said par
GELS of land shall respectively bear to the
whole valuation of the real estate in said state
or territority according to the said assess
ment and valuation made under the authority
of the same; and in addition thereto a penalty
of fifty per centum of said tax shall be charg-
ed thereon.
Sect 2. And be it further enacted, that
on or before the first day of July next, the
president, by his proclamation, shall declare
in what states and parts Of states said insur
rection exists, and thereupon the said several
lots or parcels of land snail become charged
respectively with their respective portions of
ssid direct tax, and the same together with
the penalty shall be lien thereon, without
any other or further proceeding whatever.
Sect 3. And be it further enacted that it
shall be lawful for the owner or owners of
said lots parcels of land within sixty days
after the tax commissioner 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 COM
missioners herein appointed, and take GER
tificate thereof, by virtue whereof the said
lands shall be discharged from said tax.
Sect. 4. And be it further enacted that the
title Of in, and to each and every piece or
marcel of 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 provided for shall
vest in the United States or in the purchasers
at such sale, in fee simple, free and dscharg-
ed from all prior liens, encumbrances, right
title, and claim whatsoever.
Sect 5. And be it further enacted, that the
president of the United States, by and with
the advice and consent of the senate, may APP
pont n board of three tax commissioners for
each of said States in which such insurrection
exists, with salary of three thousand dollars
each per annum, to Give security IN the sum
of ffty thousand dollars each in such form
as the secretary of the treasury shall direct,
and to be approved by him, for the faithful
performance of all their duties as such, and to
account for and pay over all moneys and
other property coming to their hands Frovl-
ded that said commissioners shall not receive
nav under the provisions Of this act until they
shall have entered upon the discharge OF their
duties
Sect. 6. And be it further enacted that the
said board of tax commissioners shall enter
upon the discharge of the duties oftheir office
whenever the commanding general OF the
forces of the United States, entering INTO any
such insurrectonary state or district, shall
have established the military authority OF the
United States throughout any parish or DIS
trict or county Of the same, and they shall
omen one or more offices for the transaction
of business.
Sect 7. And be it further enacted, that the
said board of commissioners shall be required
IL. Ill coJ tho said lots and