Delaware State journal and statesman., 1863-02-20
iPuBLlC-No. l5.1


An Aor to amend an act entitled IAN act for the ooee-
ion OF direct taxes in nsnrrectionary districts within
the United States aud for other PURPOSES approved
June seven, eighteen hundred and siNtytwo.
Be il enacted by he Senate and House of Repreanta-
Tires gf The United Sdtes Of America in Congress assam
bel That tie seventh section OF act entitled IAN act
the collection Of direct taxes In nurreconaIy dis
tcts within the United States for other purposes
approved June eighteen hundred and sixty be
amended to read follows: Section l. Ind be IL
JHrter enaeed That the said RoaTd of Commissioners
al relured in the charged upon the said
lots and parcels Of land shall not be paid provided for
in the third section Of this act to the to be ad
yertised for sale in newspaper published in the town.
parish district county where situate; and If there be
no such newspaper pubshed in said town PARISH dis
trict or county the publisher thereof refuse to pub
sh the same then In any other newspaper to be selected
by said commissioners in said district in the city Of
Washington for at least four weeks and by posting
tices OF said sale in three public places In tho town
parish, dsiiet or county within which said lands
situate at last four previous to the day of sale;
ana a. the tne anu pace sa 70 cause the same TO be
aeveray sold to the highest bidder for not less
than the taxes penalty and costs and ten per per
annum interest on said tax pursuant to said notice. in
all where the Of said lots parcels OF ground
shall no or before the day of sale appear in person
before the said Board Of Commissioners and pay the
amount Of said tax with per cenum interest thereon
with the cost of advertising the same request the
same to be struck off purchaser for less sum than
two-hrds Of the assessed value Of said several lots
parcels Of ground the said commissioners shall be Ru-
horized al said sale to bid oil the same lor the United
states not exceeding twohirds of the Assessed
value thereof unless some person shall bid a larger sum
and in that the shall be struck of to the high
Il
in gold and silver COIN in the Treasury notes of the
United States in United States notes. or in certificates
of Indebtedness against the United States be entitled
receive from said commissioners their certificate of sale
which said certificate shall be received in all courts and
places prms acie evidence of the regularity and va
dy of said sale and Of the title Of the said purchaser
/ or purchasers under the same; Ir0ufded, That the
owner Of said lots of ground any loyal person Of the
United states having any valid lien upon interest in
i the same, may, any time within sixty days after said
appear before the said Board Of Tax Commissioner
in his or her proper person, and II citizen upon
taking oath TO support the Constitution Of the United
states, and pay the amount Of said tax and penalty with
interest thereon the date of the said proclamation
act at the rate Of fifteen per centum per annum together
with the expenses q The sale and subsequent proceedings
to be- determined by said commissioners, may redeem
sud lots OF land hom said sale; and any purchaser
der the same having paid moneys, Treasury notes OF
other certificates Ct indebtedness Of the United States
shall upon such redemption being made ba entitled tC
have the same with the interest aceruing after said sale
turned to him by the sad commissioners upon surren
dering the certificates Of sale And Pr0piaed further
That il tho owner Of kaid lots Of ground shall be
minor, nonresident alien, loyal citizen beyond thu
sas person Of uusound mind under Legal disabii
ty, the guardian trustee sr other person having chars
OF the person or estate OF such person. may redeem III
at any time within Two years after the sale thereof
and in above provided and with like effect
And pf0rided further, That at such any tracts par
lels, lots Of land which may bs selected under th
direction Of the President for Government use war
military, naval revenue charitable, educational or DC
lice PURPOSES may, at said sale bs bid in by said con
missloners under the decti0n Of the President for ant
struck oil to the United satee; And provided ftithel
That the certificate Of said commissioners shall only
affected evidence the regularity and validity Of sal
ect 10 taxes or that the taxes had been paid previous
sale, that the property had been redeemed accUrdu
to the provisions of this act. - VT
q Approved, February q, 1863