The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-07-23
ToFFIcIAL1
LAWS OF THE UNITED STATES,
Pasud a he Second Session n he Thiriy ssuaak
Congr9.
lPonIIo-No Sal

FChLrC--NO "a.
AN Acr for the eolleo ion Of direct taxes
in insuHeotiOnary districts within the
United States, and for other purposes.
Be 4 enacted by De Senate and House If
Representatives Of he United Satssof Anser-
ica IA Congress assembled, That when any
State or Territory, or Ia any portion Of any
State or Territory, by reason of ins0r-
rection or rebellion, the civil authority Of
the Government Of the United States Is
ohtfucted SO that the provisions Of the
act entitled Ana 70 provide increased
revenue from imports, 10 pay interest on
the public debt, and for other purposes"
approved August hfth, eighteen hundred
and sixty -one, for assessing, levying, and
collecting the direct taxes therein menu
toned. cannot be Psseesbly executed,
the said direct taxes, by said act appor-
toned among the several States and Ter
ritOries, respectively, shall be apportion-
ed and charged in each State and TERRI
tory, or part thereof, wherein The civil
authority is thus DISTRACTED, upon all the
lands aud 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 assessments and
valuation thereof made under the authori-
~ Of said State or Territory previous 70
the FIRST day of January, ammo DOmini
eighteen hundred and sixty-one; aud
each and every parcel Of the said lands,
according 70 said valuation, IS hereby de-
!, elaEed 70 be, By virtue Of this act charg-
ed with the payment of so much Of the
whole tax laid and apportiOned BY said
) at upon the State or Territory wherein
the same is respectively bituate, as shall
bear the same direct proportion TO the
D whole amount Of direct-tax apportioned
20 said State or Territory as the value Of
said paroles Of land shall respectively
bear 10 the whole valuation Of Che real
estate Of said State OF Territory according
to the said assessment and valuation made
:. under the autority Of the same and in
addition thereto q penaly OF fifty per
centum Of said tax shah be charged
I, thereon. b " 500 Tag
SEC q Apdbe 10 further enacted, That
on or before the first day Of July next
I the President, by his proclamation, shall
: declare in what States and parts Of States
, said instruction exists, and thereupon
!. the said several lots or parcels of land
shall become charged respectively with
their respective portions of said direct
tax, and the same together with the pen
atty shall be q lien thereon, without any
other or further proceeding whatever.
SEC. 3. AId be u further enacted, Thai
! il shall be lawful for the owner or own
e ers Of said lots or parcels Of land, within
: sixty days after the tax commissioners
|, herein named shall have fixed the amount
10 pay the tax thus charged upon III,
. same, respectively, into the treasury o.
t. the United States, or to the commission.
II ers herein appointed, and take a certifl.
cate thereof by virtue whereof the sale
lands shall be discharged from said tax
SEC. 4. Ind be 10 further enacted, Tha
y the title Of in, and 20 each and every
piece or parcel Of land upon which sait
tax has not been paid as above provided
e shall thereupon become forfeited 10 Tn
r. United States, and, upon the sale herein
after provided for, shall vest in the United
= States or in the purchasers at such sale
Df in fee simple, free and discharged from
all prior liens, circumstances, right title
II and claim whatsoever.
:, SEC. 5. And be Il further enacted, Tha
u the President Of the United States, bl
aud with the advice and consent OF ca
Senate, may appoint q board Of tire
4 commissioners for each Of said States il
which Instruction exists, with a salarl
Of three thousand dollars each per an
mum, TO give security in the sum Of Eft,
thousand dollars each, in such form q
the Secretary Of the Treasury shall iii
rect, and TO be approved by him, for th
J" faithful performance Of all their duties a
r such, and 10 account for and pay over al
or moneys and other property coming b
. theirhands; ProVided, That said commits
- siOners shall not receive pay under th
q provisions Of this act until they shal
n have entered upon the discharge Of thei
duties.
Sec. 8. Ind Be 10 further enacted, That th
d, said board of tax commissioners shall en-
= ter upon the discharge Of the duties 0
their office whenever the Commandin
General Of the forces Of the United States
entering into any such insurrectionar.
. State or district, shall have established
the mintarY authority or une UnITc
States throughout any parish or distric
r. or county Of the same, and they shal
open one or more offices for the transac
tion of business.
Sec. q And be 0Jiptler enacted, That ia
said board of commissioners shall be re
quired in case the taxes charged upo
the said lots and parcels Of land sha
not be paid as provided for in the thir
section of this act, 10 cause tho same I
be advertised for sale In a newspape
published in the town, parish, district, 9
county where situate and II there be n
such newspaper published in said county,
or If the publisher thereof refuse 10 put
lish the same, then in any'other newspap,
TO be selected by said commissioners
said district, or in the city Of Washing
ton, for at least four weeks, and BY posi-
ing notices Of said sale In three publ
places In the town, parish, distriot (
county within which said lands are sil
uate, At least four weeks previous
the day Of sale and At the time an
place Of sale 10 cause the same 10 be 3,
verally sold 10 the highest bidder for
sum not less than the taxes, penalty, an
costs, and ten per oentum per annum n
terest on said tax pursuant 10 said MOTTO
and the said commissioners shall, az sal
sale, strike OF the same seyerally % q
ng United States Al that sum, unless con
az person shall bid the same OF larger sun
N who ahall, upon paying the purcha
Il money IN gold and silver coin, on In n
'N Treasury notes Of She United States,
We In certificates ofindebiedness against Il
United States, be entitled 10 receive fro