Year: 1866

An Act to amend an Act entitled An Act for the


Collection of Direct Taxes in Insurrectionary


Districts within the United States and for other


Purposes" approved June seven eighteen hun


dred and sxty-two.


Be it enacted by the Senate and House of Rep
resentatives OF the United nj States of America in
Congress assembled, Th vt the seventh section of
an act entitled An act for the collection of
direct taxes in insurrectonary districts within the
United States and for other purposes" approved
June seven, eighteen hundred and sixty-two be
amended so as to read as follows: Section Z. And
be it further enacted, That the said Board of
Commissioners shall be required, in the taxes
charged upon the said lots and parcels of land
shall not be paid as provided for in the third sec
ton OF this act, to cause the same to be adver-
tiscd for sale in a newspaper published in the
town, parish, district, or county where situate ;
and if there be no such newspaper published in
said town, parish, district, or county, or if the
publisher thereof refuse to publish the same, then
in any other newspaper to be selected by said
commissioners in said district or in the city of
Washington, for at least four weeks, and by post


ing notices of said sale in three public places in
town, parish, district, or county within which
said lands situate at least four weeks previous
to the day of sale; and at the same time and place
of sale to cause the same to be severaly sold to
the highest bidder for a sum not less than the
taxes penalty, and costs, aud ten per centum per
notice; in all cas9s where the owner of said lots
or parcels of ground shall not, on or before the
day of sale, appear in person before the said
Board of Commissioners and pay the amount OF
said tax, with ten per centum interest thereon,
with tho cost of advertising the same, or request
the same to be struck off to purchaser for less
sum than two thirds OF the asscssnd value of said
several lots or parcels of ground, the said com
misSiOners shall be authorized at said sale to bid
off the same for the United States at sum not
exceeding two thirds of the assessed value there
of, unless some person shall bid larger sum and
in that case the same shall be struck Oft 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 certificate of sale;
which said certificate shall be received in all
courts and places as prilna facie evidence OF the
regularity and validity OF said sale, and OF the
title of the said purchaser or purchasers 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 a citizen, upon taking an oath to support
the Constitution of the United States, and paying
the amount OF said tax and pit nality, with inter-
est thereon from the date of the said proclama-
ton of the President mentioned in the second
section of this act at the rate of fifteen per cent
UNI per aunum, together with the expenses OF the
sale and subsequent proceedings, to be determln-
ed by said commissioners, may redeem SAID lots
of lnnd from said sale and any purchaser under
the same having paid moneys, Treasury notes, or
other certificates of Indebtedness of the United
States, shall, upon such redemption being made,
be entitled to have the same, with the interest ac
cruing after said SALE returned to him by the sad
commissioners, upon surrendering up the certln-
Gates of sale: And provided further That II the
owner of said lots of ground shall be minor, a
n-resident alien or loyal citizen beyond seas,
person of unsound mind, or under a legal dis
ability, the guardian, trustee, or other person
having charge of the person or estate OF such per
son, may redeem the same at any time within two
years after the sale thereof, and in the manner
above provided, and with like effect: And proyi-
ded further That at such sale any tracts, parcels
or lots of land which NAV be selected under the
direction of the President for Government use,
for war, military naval, revenue, charitable, edu-
cational, or police purposes, may, at said SAFE De
bid in by said commissioners, under the direction
OF the President, for, and struck off to the Uni
ted States: And provided further, That the certl,
as evidence of the regularity and validity of sale
by establishing the fact that said property was
not subject to taxes, that the taxes had been
been redeemed according to the provisions of this
act.


Approved, February g. 1868.