Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-07-10

such point on the western boundary
of said State as may be designated
by the authority of said State" as
well as the time of rcversion to the
United States of the lands thereby
granted to the State of Missouri for
the use of said road, is hereby extend
ed for ten years from the tenth day OF
June, eighteen hundred and sixty-two +:
Provided, That i'm case said company
fail to complete said road within the
time as thus extended the said lands
shall then revert to the United States
Approved, June 5, 1862.
PUBnc-No. SAL
AN ACT for the collection of direct
taxes in insurrectionary districts
within the United States, and 70,
other purposes.
BE II enacted by the Senate and House Of Repre-
sentdtipes Of the United States of america IN Con
gress assembled, That when in any State or Ter
ritory, or in any portion OF any State
or Territory, 10y reason of insurrectic.
or rebellion, the civil authority of the
Government of the United States is
INSTRUCTED so that the provisions Of
the act entitled "An act to provide
increased revenue from imports, to
pay interest on the public debt, and
for other purposes" approved August
fifth, eighteen hundred and sixty-one,
iorasscssing, lcvying, and collecting
the direct taxes therein mentioned,
cannot be peaceably executed, the
said direct taxes, by said act aportion-
, cd among the several States and Ter.
ritories, respectively, shall be appor-
toned and charged in each Strte and
Territory, or part thereof, wherein the
civil authority is thus INSTRUCTED,
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 valua.
ton thereof made under the authority
Of said State or Territory previous to
the first day of January, ammo Domini
eighteen hundred and sixty-one F.; 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 APP
portioned by said act upon the State
or Territory wherein the same is re-
spcctivcly 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 parcels of land shall respective
" 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 q
penalty of fifty per ceutum of said
tax shall be charged thereon.
SEC. 2. And be IL further enacied, 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 instruction exists, and
thcreupon the said several lots or par
cells of land shall become charged re.
spcctively with their respective por-
tions of said direct tax, and the same
together with the penalty shall be a
lien thereon, without any other OF
further proceeding whatever.
SEC. 3. And be IL 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 COM
missioners 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 the commissioners herein appointed,
and take certificate thereof, by viz
tue whereof the said lands shall be
discharged from said tax.
SEC. 4. And be IL FURTHER enacted, That
the title of, in, and to each and every
piece or parcel of land upon which
said tax has not been paid as above
provided, shall thcreupon become for
teited 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 discharged from all prior
liens, cncumbrances, right, title and
claim whatsoever.
SEC. 5. 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 commissioners for each OF
said States in which such insurrection
exists, with salary of three thousand
dollars each per annum, to give sccur-
ity in the sum of fifty thousand dollars
each, in such form as the Secretary of
the Treasury shall direct. and to be
approved by him, for the faithful per-
Torrance of all their duties as such,
and to account for and pay over all
moneys and other property coming to
their hands Prorided, That said COM
missioners shall not receive pay nnder
the provisions of this act until they
shall have entered upon the discharge
Of their duties.
SEC. 6. And be IL further enacted, That
the said board of tax commissioners
shall enter upon the discharge of the
duties of their office whenever the
Commanding General of the forces of
the United States, entering into any
such insurrcctionary State or district,
shall have established the military
authority of the United States through
out any parish or district or county
Of the same, and they shall open one
or more Offices for the transaction of
business.
SEC. I. And be Il further enacted, That
the said board of commissioners shall
be required in case the taxes charged
upon the said lots and parcels of land
shall not be paid as provided for in
the third section of this act, to cause
the same to be advertised for sale in
newspaper published in the town,
parish, district, or county where situ-
ate and if there be no such newspa-
per published in said county, or if the
publisher thereof refuse to publish the
same, then in any other newspaper to
he selected by said commissioners in
said district. or in the city Of Wash.
he nd