Washington telegraph., 1863-01-14
AN ACT to Amend the Revenue Laws.


sem5Ly of the Stdts of arkansas That, from and
after the passage of this act, all sales Of land,
whether of resi- lent or nonresident owners.
shall take place ar the time and place. and in
the manner now prescribed by law for the sale
of the lands of nonresident owners: Provided
that the provisions of this act shall In no case
be applied to non-residents who are now Or
who may become, citizens of any % tile States
now at war with the Confederate States
SEC. .. Be q further enacted That all owners
of lands his, her, their heirs at law, on legal
representatives, whether residents or non-resi-
dents, whose lands may be sold for the nom
payment Of Taxes, after the passage Of this
act, shall be entitled to redeem the same until
the expiration of two years from the date Of
the ratification of treaty Of peace between
the Confederate States of America and the
United Stttes Of America, upyn paying or ten
dering to the purchaser Of such lands. his, her.
or their heirs at law or legal representatives
the full amount of taxes, penalty, and costs for
which the same may have been sold: ana all
taxes or assessments the purchaser his her or
their heirs at law or legal represeR tatiyes may
have paid thereon, between the time 0f sale
and redemption, together with interest At the
rate Of ten per centum per annum, on such
amounts, from the time they were respectively
paid.
SIC B. 3, IL further enacted, That. i'll all
cases where the purchaser or purchasers Of
lands sold for the n0u- payment Of taxes his
her. or their heir. or legal Representatives. re-
side in the county ia which such lands are
situate. the original owner OF owners thereof
lis her. or their hsirs or lsgal representative,
10 redeem the sane shall Iay or tender the
sum Of money due under the provisions Nj Till
net Co him. her. or them; but ii such THrcAa-
ser or purchasers. his, her. or their hers, or
4
county. or shall refuse to receive the same
the original owner or owners, his her. or their
heirs or legal representatives, may deposit the
amount Of money due under the provisions Of
this act, with the Collector Of tile county who
shall issue 10 him. her, or them. certificate
signed by him in his official capacity. in which
shall bs stated the sum deposited and the
numbers or description Of the lands redeemed
SIC. 4. BE n further enacted, That the pay
meut Of taxes, penalty, costs, and interest, ten
der or deposit thereof, under the provisions vi
the third section of this act, shall divest the
purchaser or purchasers, his, her. or their heirs
or legal representative. Of all interest or claim
in or to the lands sought 10 be redeemed
aud the certificate of deposit with theCollcct6r
shall be received in evidence in all the courts
of this State, without proof.
SEC. D. Be al further enacted, That payment
or tender to any one Of the parties, where there
are more than one, having acquired an interest
by virtue of the sale of lands embraced by
this act, shall be deemed sufficient payment
or tender.
SIC. 6. BE 1t further enacted That moneys
deposited with the Collector, under the pro-
visions of this act, shall be paid 10 those en-
titled to the same, upon demand
SEC. I. BE AZ further enaeted That no Col
lector Of Taxes shall make deed for lands
sold for the non-payment of taxes, until the
expiration of the time allowed for the redemp-
ton thereof.
SEC. 8. BE IL further enacted That all
lands that have been, or may hereafter be,
forfeited to the State for the non-payment OF
taxes, shall not be sold by the Auditor, but re-
main subject to redemption by the proper own
er. on payment into the treasury Of the taxes,
penalty. costs, and interest thereon, as if the
lands had been purchased by individuals, until
the expiration of two years after the ratihca-
ton of treaty of peace between the Confed-
crate States of America and the United States
of America.
SEC. 8. BE it further enacted, That all laws
in conflict with this act be repealed; and that
this act be in force from its passage.
Approved November %, 1862.