Year: 1866

CHAP. XCVIII.


An Act for the Collection of direct Taxes in In


surrectionary Districts within the United States


and for other purposes.


Be it enacted by the Senate and House of Re-
presentatives of the United States of America in
Congress assembled, That when in any State or
Territory, or in any portion of any State or Ter
ritory, by reason of insurrection or rebellion the
civil authority of the United States is obstructed
SO that the provisions of the act entitled can
Act to provide increased revenue from imports,
to pay interest on the public debt, and for other
purposes" approved August fifth, eighteen hun
dred and sixty one, for assessing, levying, and
collecting the direct taxes therein mentioned,
cannot be peaceably executed, the said direct ta-
xes, by said act apportioned among the several
States and Territories, respectively, shall be ap-
portionated and charged in each State and Terri
tory, OF part thereof, wherein the civil authority
is thus obstructed, upon all the lands and lots of
ground situate therein, respectively, except such
exempt from taxation by the laws of said
State of the United States, the said lands
or lots of ground were enumerated and valued
under the last assessment and valuation thereof
made under the authority of said State Terri
tory previous to the first day of January, ammo
Domini eighteen hundred and sixty-one; and
each and every parcel of the said lands according
to said valuation, is hereby declared to be, by
virtue of this act charged with the payment of
much of the whole tax laid and apportioned
by said act upon the State Territory wherein
the same is respectively situate, shall bear the
same direct proportion to the whole amount of
the direct tax appotioned to said State or Terri
tory as the value of said parcels of land shall
pectively bear to the whole valuation of the real
estate in said State Territory according to the
said assessment and valuation made under the
authority of the same; and in addition thereto
penalty of fifty per centum of said tax shall be
charged thereon


before the first day of July next, the President,
by his proclamation shall declare in what States
and parts OF the States said insurrection exists;
and thereupon the said several lots or 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
wit anV T
whatever.


Sec 3. And be it further enacted, That it shall
be lawful for the owner owners of said lots or
parcels of lands, within sixty days after the tax
commissioners herein named shall have fixed the
amount, to pay the tax thus charged upon the
same, respectively, into the treasury OF the Unit
ed States, to the commissioners herein ap-
pointed, and take certificate thereof, by virtue
whereof the said lands shall be discharged from
said tax.


Sec T. And be it further enacted, That the title
of, in, and to each ond every piece or parcel of
land upon which said tax has not been paid as a
bove provided, shall thereupon become forfeited
to the United States, and upon the sale herein
after provided tor shall vest in the United States
or in the purchasers at such sale, in fee simple,
free and discharged from all prior liens, incum-
brances, right, title, and claim whatsoever.


Sec; s. And be it further enacted, That the the
advice and consent of the Senate, may appoint
board of three tax commissioners for each OF said
States in which such insurrection exists, with
salary of three thousand dollars each per annum,
to give security in the sum of fifty thousand dol
lars each, in each, in such form as the Secretary
of the Treasury shall direct, and to be approved
by him. for the faithful Performance of all their
duties as such and to account for and pay over
all moneys and other property comming to their
hands; Provided, That said commissioners shall
not receive pay under the provisions of this act
until they shall have entered upon the discharge
of their duties.


Sec 6. And be it further enacted, That the
said board of tax commissioners shall enter upon
the discharge of the duties of their office when
ever the Commanding General of the United
States, entering into any such insurrectionary
State district, shall have established the mili-
tary authority of the United States throughout
any parish or district or county of the same, and
they shall open one or more offices for the tran
saction of business.


Sec Z. And be 1t further enacted, That the
said board of commissioners shall be required, in
case the taxes charged upon the said lots and par
GELS of land shall not be paid as provided Tor 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 ST.
tuate, and if there be no such newspaper publish
ed in said county, or if the publieher thereon re-
fuse to publish the same then in any other news
paper to be selected by said commissioners in
said district, or in the city of Washington, for at
least four weeks, and by posting notices OF said
sale in three public places in the town, parish,
District or county within which sad lands are
situate, at least four weeks previous to the day