The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1865-05-19

sioners and pay the amount Of said tax,
with ten per centum interest thereon.
with the cost of advertising the same
Inc said commissioners shall be author.
lzed st said sale to bid off the same for
the United States st a sum not exceed
ing two thirds Of the assessed value
thereof, unless some person shall
bid a larger sum; and in that case the
same shall be struck off 70 the highest
bidder, who shall, upon paying the pur-
Chase money in gold and silver coin, or
IN the Treasury notes Of the United
States, or in United States notes, or in
certificates Of indebtedness against the
United States, be entitled to receive
from said commissioners their certif-
cate Of sale; which said certificate shall
be received in all courts and places as
pTima facie evidence Of the regularity
and validity of said sale, and Of the
title Of the said purchaser or purcha-
sers under the same ProUi9sz. That
the owner of said lots Of ground, OF
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
said board of tax commissioners IN his
or her own proper person, and, If a
citizen, upon taking 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
Presidents mentioned in the second
section OF this act, at the rate
OF fifteen per centum per annum,
together with the expenses Of the sale
and subsequent proceedings to be de-
termlned by said commissioners, may re-
deem said lots of land from said sale, and
any purchaser under the same having
paid moneys, Treasury notes, or other
certificates Of Indebtedness Of the Unit
ed States, shall, upon such redemption
being made, be entitled TO have the
same, with the interest accruing after
said sale, returned TO him by the said
commissioners, upon surrendering up
the certificates of sale: Ind provided,
further, That if the owner Of said lots of
ground shall bel minor, nonresident
alien, or loyal citizen beyond seas, a
person Of unsound mind, or under le-
gal disability, the guardian, trustee, or
o her person having charge of the per
son or estate of such person may re-
deem the same at any time within two
years after the sale thereof, and in the
parcels, or lots of land which may be
selected under the direction ofthe Pre-
sident for government use, for war, mil
itary, naval, revenue, charitable, edu-
cational, or police purposes, may, at
said sale, be bid in by said commission
ers, under the direction of the Presi-
dent, for, and struck off 10 the United
States: And proUided, further, That the
certificate of said commits SJners shall
only be affected as evidence OF the re-
gularity and validity of sale, by estab-
fishing the fact that said property was
not subject to taxes, or that the taxes
had been paid previous 10 sale, or that
the property had been redeemed &C
cording 70 the provisions of this ac.
Approved February 6, 1863
EXTRATs FROM THE AMENDA-
TORY ACT OF 1855.
Sec 2. And be Il further enacted That
after the time allowed for the redemp-
ton of any lands or tenements which
have been or shall be sold fly a board
of tax commissioners shall elapse, and
after the purchase money shall hav,
been fully paid, the President is au
thorized and required TO cause q patent
OF patents TO be issued TO any such per
son as may be the bona fde purchaser,
owner, assignee. or tTansferee of such
lands or tenements under and by virtue
of any certificates Of sale, or under and
by virtue of any assignment or trans-
fer Of such certificate: Provided That
in case of an assignment or transfer
of a certificate of sale, the person APP
plying for such patent shall give salts
factory proof 10 the Commissioner of
the General Land Office of the pre-
ceding transfers OF assignments.
Sec 4. And be L further enacted, That
any lien creditor (being a loyal citizen
Of the United States from the COM
mencement of this rebellion, or alien
subject of q friendly nation who shall
not have taken part against the United
States in this Tebellon) of & person
| whose lands or tenameuus silal I.srs
been sold BY a board Of tax commits
sioneTs and not redeemed, shall, after
the period of redemption has elapsed,
be entitled to payment out OF the bal
snce Of the proceeds Of sale of such
lands and tenements, after the same
shall have been paid into the Treasury
of the United States, of the amount Of
his lien, if a sufficient sum shall be left
for such purpose, after the payment of
all claims of the United States, togeth-
er with the costs and expenses of sale,
the payment of all prior liens, under
such rules and regulations, and after
exhibiting such proof of his right, as
the Secretary of the Treasury shall pre-
scribe Pr0gided, HolCeUer, That no own
er shall be entitled to redeem unless,
in addition TO the oath prescribed by
existing laws, he shall swear that he
has not taken part with the insurgents
in this present rebellion, or in any way
given them aid or comfort, and shall
satisfy the board of commissioners that
said oath is true; Provided, also, That q
tenant. at suffrance or at will, shall not
be allowed to redeem, nor shall tens
ant for years be allowed to redeem,
uuless he shall satisfy the board Of
commissioners, in addition tc the other
requirements Of the law, that the own
er Of the reyersionary estate has been
loyal and not in any manner engaged
in this rebellion, nor m giving aid and
comfort to the rebels.
Sec l.. ind Be Il further enacted, That
where lands or tenements have been,
or shall hereafter be, sold under the
provisions of the several acts Of Con-
gress relating to the sale of lands for
direct taxes IN insurrectionaTy districts,
in tracts which, at the time of sale,
were held by two or more freehold
owners, in severalty, any one of these
owners, being otherwise entitled to re-
deem, shall be allowed 10 redeem for
the piece or parcel of land held by him
as freehold owner, as aforesaid, on
paying his proportionable part of the
tax, penalty, costs, expenses, and in
terest-the said propOrtiOnable part 10
be ascertsined by the said board of
commissioners. And il shall be OPP
tionnl with the purchaser either to re-
tain the residue'of the tract purchased,
after a redemption OF part, or 10 sur.
render his certificate ofpurchase to the
commissioners, and receive back from
them the amount OF the purchase mon.
ey paid, with interest; and in case he
shall elect 20 retain the piece or parcel
unredeemed, he shall surrender his
certificate for the whole tract purchase
ed, and the said board shall issue
new certificate for the piece or parcel
of land retained
Union Sentiment In Alabama,