Year: 1862

u u IN 4 Z4S JOOg.


General Of the forces of the United States,


entering into any such insurreetionary


State or district, shall have established the


military authority of The United States


throughout any parish or district or county


of Tie same, and they shall open one or


more Offices for the transaction of business.


SEC. q And be II 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 section Of


this act, TO cause the same to be advertised


for sale in newspaper published in the


town, parish, district, or county where situ-


ate aud ifthere be no such newspaper pub


lishe,i in said county, or if the publisher


thereof refuse to publish the same, then in


any other newspaper To be selected by said


commissioners IN said districr, or in the city


oil Washington, for at least four weeks, and


by posting notices of said sale in three pub
lie places in the town, parish, district, or
county within which said lands are situate,
at least four ks preEious.Io the day of
sale; and al the time and place of sale to
cause the same to be severalIy sold TO the
highest bidde$ fur sum not less than the
taxes, penaltgs and costs, and ten per
centnm per aunum interest on said tax puF-
suent 20 said notice and the said commits
sioners shall, at said sale, strike of the
same seveFally to the United States at that
! sum, unless some person shall bid the
same or larger sum who SHALL upon pay
ing the purchase money in gold and silver
coin, or in the Tr asury notes of the United
States, or in certificates of Indebtedness
against the United States, be entitled to re-
ceive from said commissioners their certii-
cate of sale; which said certificate shall be
received in all courts end places as prima
facIe evidence of the regularity and validity
of said sale, and of the title of the said pul-
chaser or purchasers under the same Pro-
Uided That she owner of saidlots OF grouad,
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


befire the said board of tax commissioners
in his or her own proper person, and, If q
citizen, upon taking an oath 10 support the
Constitution OF the United States, and pay
ing the amount of said tax and penalty,


with interest," thereon from the date of
said proclamation of the President men
toned in the second section of this act, at
the rate of fifteen per centum per aunum,
n
subs quent proceedings to be determined by
said commissioners. may redeem said lots
of iaLd from said sale; and any purchaser,
under the same, having paid moneys, Teas
Hry notes, or other certi6c tes Of indebred-
ness OF the United 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 COM
missioners, upon surrendering up the GER
tificates of sale: And pToUided further,
That if the owner OF said lots of grouud
snall be minor, non-resideRt, alien, or
loyal citizen beyond seas, a person of un-
sound mind, or under legal disability, the
guardian, trustee, or other persons having
charge of the person or estate of such per-
son msy redeem the same at any time
within two years after the sale thereof in
the manner above provided and with like
effect: And provided, further, That the GER
tllcate OF SAID commissioners shall only be
affected as evidence of the regularity and
validity OF sale by establishing the fact that
said property was not subject to taxes, or
that the taxes hsG been paid previous to
sale, or that the property bad beeE re-
deemed according to the PROVISIONS Of this
act.


Sec. 8. And be IL further enacted, That
at any time within one year after the said
sa By said commissioners any person be-
ing the owner of any lot or parcel Of ground
at he passage of this act, who shall, by
sufficient evidence, prove to the satisfaction
of said board of commissioners that he or
she, after the passage of this act, has not
taken part in the present insurrection
against the United States, OF in any man
ner aided or abetted the same; and that, by
reason ef said insurrection, be or she has
been unable 10 pay said tax, or to redeem
said lands from the sale within the time
above provided for, the said board of COM
missioners may allow him or her further
tine to redeem the same, not exceeding two
years from the day of sale and for this
purpose they may take the testimony of
witnesses, and shall reduce the same to
writing; and the United States, or any per-
son claiming an interest in said lands, may
appear and oppose the said application
From their decision the United States or
any party in interest may appeal to the |
district court of the United States for said |
district which is hereby authorized to take /
Jurisdiction of the same as in other casses |
involving the equity Of redemption. And
in case said board of commissioners should, |
for any cause, cease to act before the expi- |
ration of one year after said sales, the said |
ulSlEICt EQAEt buhtl BsFca
tion of the proceeding for redemption, as
herein provided, to take place before the /
said board of commissioners.


Sec. 9 Aad be 1t further enacted, That in
cases where the owners of said lots and
parcels of ground have abandoned the
same, and have not paid the tax thereon as
provided for in the third section of this
act, nor paid the same, nor redeemed the
said lands from sal Lei as provided for in
the seventh section OF this act, aud the said
board of commissioners shall be satisfied
that said owners have left the same to join
the rebel forces or otherwise to engage in
and aDet this r. bellion, and the same shall
have been struck off to the United States
at said sale, the said commissioners shall,
in the name of the United States, enter
upon and take possession of the same, and
may lease the same, together or in parcels
10 any person or persons who are citizens
IF the United States, or may have declared
IN oath their iRtention to become such,
81 a. zo;d ~oL,alI;ov- ord /