Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1863-03-23
OFFICIAL.
LAWS OF THE UNITED STATES.
Passed at the 1'hrd Session Of the Thirty
seventh Congress
[PuBL1c-No. 1871


An ACT to amend an act entitled 'an act for the cI
lection Of direct taxes in nsurrecionary districts
within the United States and tor other purposes D
approved June seven, eighteen hundred and sixty
Be 1t enacted by the Senate and House Of Renro
sentatives OF the United States of America i'm 0Sn
gress assembled, That the seventh section of an act
entitled An act for tue collection OF rect taxes in
insurrsctionRry districts within the United States
and for other purposes approved June seven ieirI-
teeu hundred aud siXty-two, be amended so US TO
read as tollpWS; =
Section I. And be it further enacted that the said
board Of commissioners be required case the tax
e5 charged upon the aid lots and parcels of land
shall not be paid, us provided for in the third section
Of this ac to cause the to DO advertised for so
In newspaper published in the town. parish district
or county where situate; and it there be no such
newspaper published in said town, parish, district.
or county, or If the publisher thereon refuse to
publish theBame, then in any other hswspRper to be
selected by said commissioners in said district or i'm
the city OF Washington for least four weeks and
by posting notices Of said sale In three public pIncs
In the town, parish, district or count within which
said lands situate at leRSt four weeks previous to
tho day OF sals and at the time aud place of,sale to
bidder for not less than the taxes, penalty and
costs, and ten per contum per annum interest ON
the owner of said los or parcels Of ground shall not
on before the day of sale appear in person before
the said board OF commissioners md pay the amount
OF said tax, with ten per Gcntum interest thereon,
with the cost OF advertising the same or request the
Same TO b struck OF to purchaser for less sum
than two-thrds of assessed yaIne of said several
lots or parcels of ground, the said commissioners
shall be authorized ut said sale 10 bid off the San
for the United States at sum not exceeding two
thirds OF the assessed valuo thereof, unless some
person shall bid larger suIn and iii that case to
same shall be struck of to tho highest bidder yVo
silver coin, or In the Treasury notes OF the United
States, in United States notes. In co; ticats f
Indebtedness against the United States, Be outitod
to receive frcm said commissioners their certificate
Of sale; which said certificate shall be received In all
courts and places prmafacic evidence Of the reg
ularity and validity or said sale aud OF the title Of
| the said purchaser nufChaRF6 udcr fba
Provided, That the owner OF said lots OF ground or
any loyal Peraon of the United States having any
valid lieu upon or interest in tho sIme may, at auy
time within sixty days of said sale, appear before
the said board Of tax commissioners in his or her
own proper person. and, if citizen, upon ts king the
oath support the Constitution OF United States
and paying tho amount Of said tax and penalty with
interest thereon from the date OF the said procIaa-
tou OF the President mentioned in the section
OF this act at the rate oil fteen per centum per an
mum, together with the expenses Of the sale and
subsequent proceedings u be determined nv a. IA
commissioners, may redeem said lots OF lAnd from
said salei and any purchaser nnder the same having
paid moneys, Treasury notes, other certificates Sf
redemption being made, be entitled to haze the
same, with the interest AccTuiuG after said sale re-
turned to him by the said commissioners upon sur
rendering mp the certificates Of salo: And provided
further, That II the owner Of said lots OF ground
shall be minor, nonresident alien, loyal citi
Lens beyond the seas, person Of unsound mind, or
under legal disability, the guardian. trustee or
other person having charge of tue person or estate
of such person, may redeem the same at apy time
within two years after the sale tbeTsoF sJ l., e.
manner above provided, and with like effect: And
provided further, Tint at such salo any tracts par
cells or lots Of land which may be selected under the
direction of the President, for Government use far
war military, naval reVeuue, charitable educa don
81, or police PURPOSES m5y At said sae be bid in by
said eommiaioners, under the direction of the Pros
ident tor and struck OF to the United States Ana
provided further, That the certificate Of said com
missoners shah onlytbe affected evidence OF tho
regularity aud validity sale by estGbiiahing the
fact that said property subject 70 taxes OF
or that the taxes had ben paid previous to sale OF
that the property had been reteeEne1
| 70 the provisions OF this act
| Approved, February Z, 1868.