The Nashville weekly union. [volume] (Nashville, Tenn.) 1862-1866, 1865-05-21


cause the same to be seyerally sold to
the highest bidder for q sum not less
than the taxes, penalty, and costs, and
ten per centum per annuin 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 per-
son before the said board of commits
sioners and pay the amount of said tax,
with ten per centum interest thereon,
with the cost of advertising the same.
The said commissioners shall be author
| lied at said sale to bid of the same for
the United States at sum not exceed
ing two thirds Of the assessed value
thereof, unless come person shall
bid larger sum; and in that case the
same shall be struck off TO 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 certifi-
cate of sale; which said certificate shall
be received in all courts and places as
prima facie evidence of The regularity
and validity of said sale, and of the
title of the said purchaser or purcha-
sers 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
said board of tax commissioners in his
or her own proper person, and, if
citizen, upon taking an cath 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 ia 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-
termined 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 Ststes, shall, upon such redemption
ibeing 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: ARd provided,
fiuther, That if the owner of said lots of
ground shall be q minor, nonresident
alien, or loyal citizen beyond seas, a
person of unsound mind, or under lie
gal disability, the guardian, trustee, or
other 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 of the 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 of to the United
States: And provided, further, That the
certificate of said commits ioners shall
only be affected IS 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 to sale, or that |
the property had been redeemed ac-
cording to the provisions of this act
Approved February 6, 1868.
EXTRATS FROM THE AMENDA-
TORY ACT OF 1865.
Sec. q Aad be it 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 have
been fully paid, the President is au-
thorized and required to cause patent
or patents to be Issued to any such per-
son as may be the bona fide purchaser,
owner, assignee. or transferee of such I
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 Prorided, That
in case of an assignmentor transfer
of q certificate of sale, the person ap-
plying for such patent shall give salts
factory proof to the Commissioners of
the General Land Office of the pre-
ceding transfers or assignments.
Sec +. And be IL further enacted, That
any lien creditor (being loyal citizen
of the United States from the COM
mencement of this rebellion, or alien
subject of friendly nation who shall
not have taken part against the United
States in this rebellion) of a person
whose lands or tenements shall have
been sold by board of tax commits
sioners and not redeemed, shall, after
. !, - -, |
be entitled to payment out OF the bal
ance 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 sufficient sum shall be left
for such purpose, after the payment of
al 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. Provided, hOaoeusr, 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
tenant, at suffrance or at will shall not
be. allowed to redeem, nor shall ten.
ant for years be allowed to redeem.
unless he shall satisfy the board of
commissioners, in addition to 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 in giving aid and |
comfort to the rebels.
Sec Is. And be It further enacted. That
where lands or tenements have been,
or shall hereafter be, sold under the
provisions of the several acts Of Con- !
gress relatiE,' to the sale of lands for
direct tax-s insurrectiona.v 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 to redeem for !
the piece or parcel of land held. by him ,
as a freehold owner, as aforesaid, on ]
paying his proportiona,ble part of the
tax, penalty, costs, expenses, and in