Delaware State journal and statesman., 1863-02-17
JPupLIo- No. lbl

ifubLlC-NO. lb.l
An AOf to amend entitled "An act for the o9ac.
on OF direct taxes In ineurreetlonary districts within
,h- United etates and for other PURPOSES" approved
june seveni eighteen hundred and aixiytwo.
BE Il enaaed BY ne Senate and House of Repres.nta.
ts ef he United Sofes Of america Ia Coloreps asssn
oea That the seventh sseon Of au act entitled An act
~, ne goeeton 9t direct taxes in insurreronaTy dis
fies Wl,hn the United states and for other purposes"
approved June seven eighteen hundred aud sixty two be
amended SO as 70 read as iollows Section And ben
turner enacted That the said Eoard OF Commissioner
shall 10 required Ia the charged unon the ssid
lots and parcels Of land shall be paid as provided for
n tue thd section Of this Act cause The same to be Ad
'ertised Tor sale In newspaper published the town.
parish District county where tuAts aud II there b.
no such newspaper published In faid town pnrish dis
trle or county II tue publisher thereof refuse To pub
Hh the htne then in other NEWSPAPER to be eeced
" ssid commissioners n said district In ihs city Of
Washington, for at least four weeks and by posting no
tees Of Aid sale 10 thSs public places In the town.
parish, dAiie or county within which said lands nrs
situate at iast four wseAs previous to the day Of
and At the time and place sails cause the same 10 be
ssyeraily sold to the highest bidder for sum not lass
thAn the taxes penalty aud costs and ten per cont per
interest on said tax pursuant to said notice In
All cases where the o said lots or parcels OF ground
ns hoi on or before the day Of sale appear In person
before the said Board Of Commissioners and pay the
amount Of said tax, with ten per cenu interest
with the cost Of advertising the same or request the
aAme - be struck on TO nrehaser for less than
twothrds Of the assessed value Of said several lots or
parcels of ground the said commissioners shall lie Au
ihorized al said sale TO bid of the same Ior the United
states at sun not exceeding twohirds Of the assessed
value thereof unless person shall bid larger sum
and that case the same shall bs struek IN IA b byb
get bidder who shal upon payog the purchase money
IN gold and silver coin in the Treasury notes Of this
United States or In United States notes. or in certificates
OF Indebtedness against the United etAtes DO ened TO
reeeIe from said commissioners their certificate Of bale
which said certificate sha Ne received in all courts and
paues ~ pma aeie evidence Of the regularity ahd va
uy oi shd ale and uf tue title " the tAd purchaser
or purchasers under the same: Pyoridcd That the
owner ol said lots OF ground any loyal person Of the
United States having any valid lieu upon interest in
tue tame, may any time within sixty days after aaid
Ae appear before the said Board Of Tax Commissioners
IN nus or her uwh proper person, and, II citizen upon
thklnB hn Ohth 10 support tue Constitution Of the United
eAtes anu pay the amount Of said and penalty, with
interest thereon from the date nf the said proclamation
OF the PRESIDENT mentioned In the section Of this
a At the raa OF htesu eentum per annun together
win te expeneea CT the sae and subsequent proceedings
70 be deterIalned by said commissioners NAV redeem
ruid tots or land om said sale; and any purchaser un
uer the same having paid moneys, Treasury notes. Os
other certificates # indebtedness OF the United states
shall upon such dempton being made he entitled q
nave The same with the interest Accrung after said ale
turned To MIN by the Hnid commissioners upop gurren
derng up the certificates OF sale And pTouded further
Ihat II The owner Of said lots Of ground shall be a
minor, nonresident allen loyal citizen beyond the
seas person Of uns0und mind, or under legal dsab
w. the guardian, trustee other person having charge
OF the pera0n or estate VI such person. may redeem the
fAo at any time within two years after tho sale thereof
anu III manner above provided, and with like etsct
And pTOpided further That at such sale any tracts mar
ess, Or lots OF land which may be- selected under the
direction Uf tue President for Government uss tor war
military naval revenue, chArAble educational or no.
nee PURPOSES may, at aaid sale bs bid In by said com.
mssion,ra under the direction Of the President and
struck on to the United SAtes And provided further
That the certificate OF said shall only bs
affected as evidence OF the regularity and validity OF sale
Dy establishing the fact that said property was not sub
ec TO taxes or that the taxes had paid previous to
safe Or mat the property had been redeemed according
TO the provisions OF this act
Approved, February d. lsB1