Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1863-02-12
PUBLIC-No, Is,

..
AN ACT to amend an act entitled can act for
the collection of direct taxes in insurrec-
tionary districts within the United States,
and for other purposes" approved June
seven, eighteen hundred and sixty-two.
BE it enacted by the senate and house of
representatives of the United States of Amer
lea in congress assembled, that the seventh
section of an act entitled EAn act for the col
lection OF direct taxes in insurrecionary dis
trlctS within the United States, and for other
purposes" approved June seven, eighteen
hundred and siXty-two, be amended so as to
read as follows SECT. Z. And be it further
enacted, that the said board of commissioners
shall be required, in case the taxes charged
upon the said lots and parcels of land shall
not be paid, as provided for in the third sec
ton of this act, to cause the same to be adver-
tised for sale in newspaper published in the
town, parish, district, or county where stu
ate; and if there be no such newspaper pub
lished in said town, parish, district, or county,
or if the publisher thereof refuse to publish
the same, then in any other newspaper to be
selected by said commissioners in said dis
trict, or in the city Of Washington, for
at least four weeks, and by posting no.
tees of said sale in three public places in the
town, parish, district, or county within which
said lands are situate, at least four weeks
previous to the day of sale; and at the time
and place of sale to cause the same to be sew
orally sold to the highest bidder for a sum not
less than the taxes, penalty, and costs, and
ten per centum per annum interest on said
tax, pursuant to said notice; in all cases
where the owner of said lots or parcels of
ground shall not, on or before the day of sale,
appear in person before the said board of com
missioners and pay the amount of said tax,
with ten per centum interest thereon, with the
cost of advertising the same, or request the
same to be struck Oft to a purchaser for a less
sum than two-thlrdS of the assessed value of
said several lots or parcels of ground, the said
commissioners shall be authorized at said sale
to bid off the same for the United States at a
sum not exceeding two-tllirds of the assessed
value thereof, unless some person shall bid a
larger sum; and in that case the same
shall be struck off to the highest bidder, who
shall, upon paying the purchase money in
gold and silver coin, or in the treasury notes
of the United States, or III United States notes,
or in certificates of indebtedness against the
United States, be entitled to receive from said
commissioners their certificate of sale; which
said certificate shall be received in all courts
and places as prima facle evidence of the reg
ularity and validity of said SALE and of the ii.
tie OF the said purchaser or purchasers under
the same; provided, that the owner of said
lots of ground, or any loyal person of the
United States having any valid lien upon or
interest In the same, may at any time within
sixty days after said sale, appear before the
Saiu board OF tax commissioners in his or her
own proper person, and, if citizen, upon
taxing an 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 said proclamation of the
president mentioned in the second section of
TINS act at the rate of fifteen per centum
per annum, together with the expense of the
sale and subsequent proceedings to bc deter
termined by said commissioners, NAV redeem