Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1863-03-19
fPublic-No. l5.l

An Act TO amend an act entitled 'Au act tor the col
lection of direct taxes in insurrectionary districts
within the United States and for other purposes
approved June seven, eighteen hundred and sixty
two.
tires Of the United States Of 4merco an Congress oSsea-
bled, That the seventh section of t ent tied San
act for the collection of direct taxes in nsurreconary
districts within the United States and for other pur-
poses approved jane seven, eighteen hundred and
ty-two be amended to read follows Section
and be further ei,actsd That the said Board of Com
missoners shall be required in the charged
upon the sad lots ana parcels OF and small not be pad,
provided for in the third section of this act 10
the to be advertised for sale III newspaper pub
lshed in the town. parish, district, county where
situate and II there be no such newspaper published
in said town. parish, district county, if the pub
Usher thereof refuse 10 publish the same then in any
other newspaper be selected by said commissioners
in said district or in the city of Washington for at
least four weeks and by posting notices of said sale in
three public places in the town. parish district or
county within which said lands situate al least
four weeks previous to the day of sale and at the time
and place of sale to the to be soyeraly sold
TO the highest bidder for not less than the taxSs,
penalty, and costs. and ten per centum per annum IN
erest on said tax pursuant TO said notice in al cases
where the of said lots parcels of ground shall
not, before the day of SALE appear in person be-
fore the said Board of Commissioners and pay the
amount OF SAID tax with ten per centm interest there
on, with the cost of advertising the same, request
the same to be struck Oft to purchaser for less sum
than twothirds Of the assessed value of said several
lots parcels OF glound the said commissioners shall
be authorized at said sale to bid off the for the
United States at sum not exceeding twothirds Of the
assessed value thereof, unless some person shall bid
larger sum and in that the same shall be struck
off to the highest bidder, who SHALL upon paying the
purchase money iu gold and silver coin, In the
Treasury notes of the United States, or in United
States notes, in certificates of Indebtedness against
the United States be entitled to receive from said
missoners their certificate of sale which said certi-
shall be received in all and places rs prma
ace evil of the regularity and validity of said
SALE and OF the title of the said purchaser purchas
under the Procided, That the owner of said
lots of ground any loyal person of the United states
having any valid lien upon interest in the same,
may at any time within sixty days after said sale, APP
pear before the said Board of Tax Commissioners in his
her proper person, and if citizen, upon taking
oath to support the Constitution of the United
States and paying the amount of said tax and penalty
with interest thereon from the date of the proclamation
of the President mentioned in the second of this
act, at the rate of fifteen per centufrcr unrum TO-
gether With the expenses of the sale and subsequent
proceedings to be determined by said commissioners,
may redeem said lots of land from said sale and any
purchaser under the having paid moneys Treas
ury notes. other certificates of indebtedness of the
United States, shall, upon such redemption being
made be entitled to have the same with tR interest
accrung after said SALE returned to him by the said
commissioners upon srrenderng up the certificates OF
sale 4td rr0rided further, That if the OF said
lots of ground shall be minor resident alien,
loyal citizen beyond the seas, person Of unsound
mind, under legal disability, the guardian, trus-
tee or other person having charge of the person
tate of person. may redeem the same at tIme
within years after the sale thereof the
above provided, and with like effects Ind proeid-
further That such sale any tracts, parcels, lots
of land which may be selected under the direction
the President for Government use, for war, military
naval revenue charitable, educational police pur
poses may at said SALE be bid in by said commissioners
under the direction of the President for and struck of
to the United States Ind provided further, That the
certificate of said commissioners shall only be affected
evidence of the regularity and validity OF SALE by
ablishing the fact that said property not subject
taxes that the had been paid previous sale
that the property had been redeemed according to
the provisions of this act.
Approved, February 6, 1868