Smyrna times., 1863-04-02
OFFICIAL.
LAWS OF THE UNITED STATES,
Passed at the Third Session Of the Thirty-seuenth
Congress.
lPuRLIc=No. Isl

[PuBLIc-No. Isl
Az Acr 10 amend an act entitled IAN act for the |
collection of direct taxes in insurrectionary dis
trcts within the United States and for other pur-
passs," approved Juus seven, eighteen hundred 7
and sixty-twe.
Resolred by the Senate and House of Representa-
fses Of the United States of America, in Congress
sssembled That the seventh section of the enti
lied "An act for the collection of direct taxes in in
suectionary districts within the United States and
for other purposes" approved June seven, eighteen
Hundred and sxty-two, be amended SO TO read as
f.IlowS Section I. And be IL further eaGced, That
tae said Board OF Commissioners shall be required
in the taxes charged upon the said lots and par
GELS Of land shall not be paid, provided for in the
third section of this act to the same be ad
vsrtised for sale IN newspaper published i'll the
toSn, parish, district, county where situate; and
ifthere be newspaper published in said tswn,
parish, district county if the publisher thereof
refuse 20 publish the same, then in any other
paper to be selected by said commissioners in said
dstrici in the city Washington, for at least four
weeks. and by posting notices of said sale in three
public places in the town, parish. district ty
wherein which said lands situate, at least TOUR
weeks previous to the day of sae and at the time
and place of sale 60 the Same to be severally
sold to the highest bidder for not less than the
taxes, penalty and costs, and ten per centum per
annum int rest said tax pursuant TO said notice ;
ia all where the of said lots or parcels
pear IN person before the said Board Of Commission
srs and pay the amount of said tax with ten per
csnum interest thereon, with the cost of advcrbi g
the same, request the same TO be struck off TO u
purchaser for less sum than two-thrds OF the as.
sessed value OF said several lots parcels of
the said commissioners shall be authorized at said
exceeding twO-thirdS of the assessed value thereof
unless rome person shall bid larger sum and in
that the shall be struck off to the highest
bidder, who shall, upon paying the purchase money
Ia gold ane silver con, IN the Treasury notes oi
the United States, in United States notes, in
certificates of Indebtedness against the United States
be entitled to receive from said commissioners theil
Certificate of sale which said certificates shall be
ceved in all Courts and places as prina facie cSi
dence OF the regularity and validity of said sale
Of the title of the said purchaser purchasers unde
tne same PrOrIded. That the Uwnrr of said lots o
ground, any loyal person of the United ST ,te
having any valid lien upon interest in the same
may, al any time within sixty DAYS after said sale
appear before the said Board of Tax Commission y
IN ms or her own proper person, and, if citizen
upon taking oath 10 support the Constitution o
the United states, and paying the amount of sal
nx and penalty, with interest thereon from the dat
Ut the said proclamation of the President tione
ia tho second section of this act at the rate Of fee
eentum per annum, together with the expenses Q
IN; sale and subsequent proceedings to be determines
oJ said commissioners, may redeem said lots oil lam
tr'm SAID sale and any purchaser under the sam
having paid moneys, Treasury notes, or other cert
helsss Ofindebtedness Of the United States, shal
upon such redemption being made, be entitled to hav
the si'n-, with tho interest accrung after said sal
returned to him by the said commissioners, upo
ssrrcndcring up the certificates of sale: And pr0U
deG further. That the owner OF said lots Of grouI
shall be minor, nonresident alien, OF loyal eli
zen beyond the seas, person of snsound mind,
under legal disability, the guardian, trustee, or otn
perssn having charge of the person estate Of SUI
person, may redeem the same IL any time with
two years after the sale thereof, and in the mann
above provided, aRd with like effect: And proud
further, That at such sale any tracts parcels or
oflaud which may be selected under the direction
the President for Government use for war, miital
naval, revenue, charitable educational police p
poses, may. at said sale, be bid in by said comm
soners under the direction of the President, for
struck off To the Un ted States: And prOrided il
tier, That the certificate Of said commissioners sI
only be affected evidence of the regularity a
validity Of sale by establishing the fact that said
perty was not subject TO taxes, or that the taxes
been paid previous TO sale, or that the property
been redeemed according to the provisions Of
act.