Year: 1862

said company fail to said road within the time
thus extended the said lands shall then to the
United States


Approved June s. 1862.


(PUBuc-No. S


AN ACT for the collection Of direct taxes in nsurrecti0n
ary districts within the United States and for other
purposes


Be enaced BY the Senate and HoSse Of Representatives.
Of the Cnisad States f Amerca IN Congress osse~bed
That when any State Territory, any portion
Of any State or Territory, by reason OF insurrec-
recton rebellion the civil authority Of the Govern
of the United States il Obstruced that the pro-
visions Of the entitled An provide increased
revenue from imports to interest on the public debt
and for other purposes approved August th eighteen
hundred and sixty one for assessing levying and col
lecting the direct therein mentioned be
peaceably executed the said direct taxes by said act
apportioned among the several States and Territories
respectively, shall be apporoned and charged IN each
State and Territory part Thereof wherein the civil
authority is thus Obstructed upon al the lands and lots Of
ground situate therein respectively such as are
exempt from taxation by the laws Of SAID State of the
United States the said lands lots o. ground
enumerated and valued under the last and
valuation thereof made under the authority Of said State
Territory TO the first day OF January, Ammo
Domni eighteen hundred and sixty one; and each and
every parcel Of the said lands accordpg valuation
Is hereby declared to be- by virtue of this act charged
with the payment Of much Of the whole laid and
apport0ned by said act upon the State Territory
wherein the respectively situate as shall bear
the direct proportion to the whole amount Of the
direct apportoned to said state Territory the
value of said parcels OF land shall respectively bear to
the whole valuation OF the real in said State
Territory according TO the said and valuation
made under the authority Of the same and in addition
thereto penalty Of nifty per centum OF said tax shall
be charged thereon.


the first day Of July next the President BY his proca
nation shall declare what States and parts of
said nsurrecon exists and thereupon the said several
lots parcels OF land shall become charged respectively
with their respective portions of said direct tax, and
the same, together with the penalty shall be lien
thereon without any other or further proceeding what
ever.


Sec. 8. And BE- 1t fup.ser enaeted That il shall be
lawful for the owner of said lots parcels Of
land within sixty days after the tax commissioners
herein named shall have fixed the amount, to pay the
tax thus charged upon the same respectively the
treasury Of the United States to the commissioners
herein appointed, and take a certificate thereof by
virtue whereof the said lands shall he discharged from
said tax.


Sec. L. Ani be Il further enacted That tho title Of
and to each and every piece parcel CT land upon
| which said tax has not been paid above provided
shall thereupon become forfeited to the United States
and upon the sale hereinafter provided for shall vest
the United States in the purchasers such SALE in
fee simple free aud discharged all prior liens en-
cumbrances, right, title, and claim whatsoever.


Sec. s. And bs 1t further enacted, That the President
OF the United States by and with the advice and
Of the Senate may appoint board Of three commis
sioners for each Of said States which such
tiOn exists with salary of three thousand dollars each
annum tn give security in the vr nfIy thousand
dollars each in such form the Secretary Of the Treas
shall direct, and to be approved by hlu, TOR the
faithful performance duties such and q
for and pay all moneys and other property
coming to their hands Prcrided that said commission
shall not receive pay under the provisions of th
until they shall have entered upon the discharge
/ their duties.


Sec. 8. And be Il further enacted, That the sal,
board Of ta1 commissioners shall enter upon the dis
charge Of the duties of their office whenever the Com
mandng General Of the forces Of the United States
tering into any such insurrectonary State district
shall have established the military authority Of the Uni
ted States throughout parish district county
Of the same and they shall open one or more offices TO
the transaction Of business.


A
Of commissioners shall be required IN the take
charged upon the said lots and parcels Of land shall
be paid provided for in the third section Of this
to cause the same to be advertised for sale in
published in the town parish, district county wher
situate and if there be no such newspaper published
said county the publisher thereof refuse pubs
said commissioners in said district in the city
Washington, for at least four weeks, and by postn
Of said sale in three public places in the towr
parish, district county within which said lands
situate at least four weeks previous the day
and at the time and place sale cause the
severay sold to the highest bidder for q not les
than tho taxes penalty and costs and per
per annum interest on said tax pursuant said
and the said commissioners shall at said SALE strike
the same severaly to the United States at that sun
unless some person shall bid the or larger sum
who shall upon paying the purchase money in gold
silver CON- or in the Treasury notes Of the United State
in certificates Of Indebtedness against the Unite


States be entitled to receive from said commissions
their certificate Of sale which said certificate shall
received in all courts and places prma evidence





the said purchaser purchasers under the Proy
ded That the Of said lots of ground or anv low
person OF the United States having valid lien upon
interest IN the same, may, at any time within six
days after said sale appear before the said board Of
commissioners in his or her own proper person, and


citizen upon taking an oath to support the Constitute


OF the United states and paying the amount said
and penalty with interest thereon from the date of
said proclamation Of the President mentioned in the
oud section OF this act at the fifteen per centu


per annum together with the expenses the sale
subsequent proceedings to be determined by said cor


missonefs may redeem said lots Of land from eaid sal


and any purchaser, under the same having paid money


Treasury notes or other certificates Of Indebtedness
!, the United States shall, upon such redemption BEN


made be entitled to have the same with the interest
cruing after said SALE returned him BY the said cor


mssoners upon surrenderng the certificates of sal
ANd prUrSded fwfAer, That the Of said lcts
ground shall be minor, resident alien or 10y


citizen beyond seas, person Of unsound mind or und


legal disability, the guardian trustee or other pers


having charge Of the person estate Of such perS
may redeem the same at any time within two years an
the sale thereof IN the manner above provided and wi
" like eect And prosidd f~fAy That the certificate


said commissioners shall only be affected q evidence
The regularity and validity Of sale by establishing


acs that said property subject TO taxes or III


the taxes had been paid previous to sale or that


property had been redeemed according to the provso
:. Of this act.


Sec g. Asd be further esoced That at spr TINA with


one after the said sale by said


500 being the owner o lot parcel Of ground st
passage Of this act, who SHALL By SUFFICIENT eviden


prove to the satisfaction Of said board Of


that be or She after the passage Of this act has not


ken part in the present nsurrection against the Unit
States or in any manner aided abestsd the same
that by reason Of said nsurrectioo he or she has


unable 70 pay said tax, or 70 redeem said lands from
WHnm the time above provided for, the said board
eomm.soaers may allow him her further time TO