Chapter XCVIII. *for the Collection of direct Taxes in Insurrectionary Districts within the United States, and for other Purposes.* June 7, 1862. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Direct taxes, when not peaceably collectable in any Stat
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Chap. XCVIII.— An Act *for the Collection of direct Taxes in Insurrectionary Districts within the United States, and for other Purposes.* June 7, 1862. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Direct taxes, when not peaceably collectable in any State, became of the insurrection, how to be apportioned and charged.1861, ch. 45.*Ante*, p. 292. That when in any State or Territory, or in any portion of any State or Territory, by reason of insurrection or rebellion, the civil authority of the Government of the United States is obstructed so that the provisions of the act entitled “An Act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes,” approved August fifth, eighteen hundred and sixty-one, for assessing, levying, and collecting the direct taxes therein mentioned, cannot be peaceably executed, the said direct taxes, by said act apportioned among the several States and Territories, respectively, shall be apportioned and charged in each State and Territory, or part thereof, wherein the civil authority is thus obstructed, upon all the lands and lots of ground situate therein, respectively, except such as are exempt from taxation by the laws of said State or of the United States, as the Lands charged with the tax.said lands or lots of ground were enumerated and valued under the last assessment and valuation thereof made under the authority of said State or Territory previous to the first day of January, anno 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 so much of the whole tax laid and apportioned by said act upon the State or Territory wherein the same is respectively situate, as shall bear the same direct proportion to the whole amount of the direct tax apportioned to said State or Territory as the value of said parcels of land shall respectively bear to the whole valuation of the real estate in said State or Territory according to the said assessment and valuation made under the authority of the same; and in addition Penalty in addition.thereto a penalty of fifty per centum of said tax shall be charged thereon.
Sec. 2. President to proclaim in what States insurrection exists.*And be it further enacted*, That on or before the first day of July next, the President, by his proclamation, shall declare in what States and parts of 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 Tax and penalty a lien.penalty shall be a lien thereon, without any other or further proceeding whatever.
Sec. 3. Owner within, &c., may pay tax, and discharge land from lien.*And be it further enacted*, That it shall be lawful for the owner or 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 United Stales, or to the commissioners herein appointed, and lake a certificateTHIRTY-SEVENTH CONGRESS. Sess. II. Ch. 98. 1862.423 thereof, by virtue whereof the said lands shall be discharged from said tax.
Sec. 4. *And be it further enacted*, That the title of, in, and to eachTitle to lands on which tax is not paid, to be in the United States and every piece or parcel of land upon which said tax has not been paid as above provided, shall thereupon become, forfeited to the United States, and, upon the sale hereinafter provided for, shall vest in the United States or in the purchasers at such sale, in fee simple, free and discharged from all prior liens, incumbrances, right, title, and claim whatsoever.
Sec. 5. *And be it further enacted*, That the President of the UnitedTax commissionner for each State. States, by and with the advice and consent of the Senate, may appoint a board of three tax commissioners for each of said States in which such insurrection exists, with a salary of three thousand dollars each per annum,Number, pay security. to give security in the sum of fifty thousand dollars 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 coming 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 commissionersWhen to enter upon their duties. shall enter upon the discharge of the duties of their office whenever the Commanding General of the forces of the United States, entering into any such insurrectionary State or district, shall have established the military 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 transaction of business.
Sec. 7. *And be it further enacted*, That the said board of commissionersTax commissioners to advertise for sale lands on which taxes are unpaid, 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 a newspaper published in the town, parish, district, or county where situate, and if there[Amended, 1863, ch. 21. *Post*, p. 640.] be no such newspaper published 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 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 said lands are situate, at least four weeks previous to the day of sale; and at the time and place of sale to cause the same to be severally sold to the highest bidder forto sell the same to highest bidder, a sum not less than the taxes, penalty, and costs, and ten per centum per annum interest on Said tax pursuant to said notice; and the said commissionersor to bid in for the United States. shall, at said sale, strike off the same severally to the United States at that sum, unless some person shall bid the same or a larger sum; who shall, upon paying the purchase money in gold and silver coin,Payment may be made in what or in the Treasury notes of the United States, 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 receivedCertificate of sale, effect of. 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 purchasers under the same: *Provided*, That the owner of said lots of ground, or anyOwner, or loyal person may redeem, &c. loyal person of the United Slates, 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 penalty, withProceedings for redemption. interest thereon from the date of the said proclamation of the President mentioned in 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 determined by said commissioners, may redeem said424 lots of land 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 accruing after said sale, returned to him by the said commissioners, upon surrendering up the certificates of sale:
Redemption when owner is a minor, or under disability.*And provided, further*, That if the owner of said lots of ground shall be a minor, a non-resident alien, or loyal citizen beyond seas, a person of unsound mind, or under a legal disability, the guardian, trustee, or other person having charge of the person or estate of such person may redeem Certificate of commissioners, how alone impeached.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 certificate 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 had been paid previous to sale, or that the property had been redeemed according to the provisions of this act.
Sec. 8. Further time for redemption granted in certain cases.*And be it further enacted*, That at any time within one year after the said sale by said commissioners, any person being the owner of any lot or parcel of ground at the 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, or in any manner aided or abetted the same; and that, by reason of said insurrection, he or she has been unable to pay said tax, or to redeem said lands from sale within the time above provided for, the said board of commissioners may allow him or her further time 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 person claiming an interest in said lands, may appear and oppose the Either party may appeal.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 Jurisdiction of Federal district courts.other cases involving the equity of redemption. And in case said board of commissioners should, for any cause, cease to act before the expiration of one year after said sales, the said district court shall have original jurisdiction of the proceeding for redemption, as herein provided, to take place before the said board of commissioners.
Sec. 9. When commissioners may lease lands taken for taxes.*And be it 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 land from sale as provided for in the seventh section of this act, and 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 abet this rebellion, 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 Duration, &c., of lease.possession of the same, and may lease the same, together or in parcels, to any person or persons who are citizens of the United States, or may have declared on oath their intention to become such, until the said rebellion and insurrection in said State shall be put down, and the civil authority of the United States established, and until the people of said State shall elect a Legislature and Slate officers, who shall take an oath to support the Constitution of the United States, to be announced by the proclamation of the President, and until the first day of March next thereafter, said leases to be in such form and with such security as shall, in the judgment of said commissioners, produce to the United States the greatest revenue.
Sec. 10. Conditions of lease, and terms at occupancy.*And be it further enacted*, That the said commissioners shall from time to time make such temporary rules and regulations, and insert425 such clauses in said leases as shall be just and proper to secure proper and reasonable employment and support, at wages or upon shares of the crop, of such persons and families as may be residing upon the said parcels or lots of land, which said rules and regulations are declared to be subject to the approval of the President.
Sec. 11. *And be it further enacted*, That the said board of commissioners,Commissioners may sell instead of leasing. under the direction of the President, may be authorized, instead of leasing the said lands vested in the United States, as above provided, to cause the same, or any portion thereof, to be subdivided and sold in parcels not to exceed three hundred and twenty acres to any one purchaser, at public sale, after giving due notice thereof, as upon the sale of other public lands of the United States, for sixty days, and to issue a certificate therefor; and that, at any such sale, any loyal citizen of the United States, or any person who shall have declared on oath his intention to becomeWho may be purchaser. such, or any person who shall have faithfully served as an officer, musician, or private soldier or sailor in the army or navy or marine service of the United States, as a regular or volunteer, for the term of three months, may become the purchaser; and if upon such sale any person serving in the army or navy or marine corps shall pay one-fourth part of theTerms of payment. purchase money, a certificate shall be given him, and he shall have the term of three years in which to pay the remainder, either in money or in certificates of indebtedness from the United States; and any citizen of theRight of pre-emption.
United States, or any person who shall have declared his intention to become such, being the head of a family, and residing in the Slate or district where said lands are situate, and not the owner of any other lands, may, under such rules as may be established by said board of commissioners, have the right to enter upon and acquire the rights of preemption in such lands as may be unimproved and vested in the United States, and as may be selected by said board of commissioners, under the direction of the President, from time to time, for such purpose;
Sec. 12. *And be it further enacted*, That the proceeds of said leasesProceeds of sales and leases, how to be disposed of. and sales shall be paid into the Treasury of the United States, one fourth of which shall be paid over to the Governor of said State wherein said lands are situated, or his authorized agent, when such insurrection shall be put down, and the people shall elect a Legislature and State officers who shall take an oath to support the Constitution of the United States, and such fact shall be proclaimed by the President for the purpose of reimbursing the loyal citizens of said State, or such other purpose asReimbursement of loyal citizens. said State may direct; and one fourth shall also be paid over to said State as a fund to aid in the colonization or emigration from said State ofEmigration to Hayti, Liberia, &c. any free person of African descent who may desire to remove therefrom to Hayti, Liberia, or any other tropical state or colony.
Sec. 13. *And be it further enacted*, That in case the records of assessmentsProceedings when records of assessments and valuation are concealed or lost. and valuation of the lots of land mentioned in the first section of this act shall be destroyed, concealed, or lost, so as not to come within the possession of the said boards of commissioners, they shall be authorized to take evidence of the same, or to value and assess the same in their own judgment upon such evidence as may appear before them; and no mistake in the valuation of the same, or in the amount of tax thereon, shall, in any manner whatever, affect the validity of the sale of the same or of any of the proceedings preliminary thereto.
Sec. 14. *And be it further enacted*, That the said tax commissionersCommissioners to keep taxbooks. shall keep a book or books, in which they shall enter or cause to be entered the amount or quota of said direct tax assessed on each tract or parcel of land; which said amounts shall be distinctly stated in the advertisement, or notice of sale, together with a description of the tract to beStatements of advertisements. sold, and an entry shall be made in said book, or books, of each tract sold, together with the name of the purchaser, and the sum for which the sameTranscripts of books to be filed may have been sold.
A transcript or transcripts of said book or books,426THIRTY-SEVENTH CONGRESS. Sess. II. Ch. 98, 99. 1862. duly verified by said commissioners, and said books when said commission shall expire, shall be filed in the office of the Secretary of the Treasury of the United States, and said Copies of books and transcripts to be evidence.Clerk to commissioners.books and transcripts, and copies of said books and transcripts duly certified by the Secretary of the Treasury, shall be evidence in any court in the United States.
The said commissioners may employ a clerk, whose compensation shall be twelve hundred dollars per annum. Sec. 15. Construction of act 1861, ch. 45. § 13.*Ante*, p. 297.Exemption from taxation.*And be it further enacted*, That the thirteenth section of the act of August fifth, eighteen hundred and sixty-one, entitled " An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes," shall be so construed as not to exempt from taxation property above the value of five hundred dollars, but to exempt from taxation property of the value of five hundred dollars, or less, owned by individuals, notwithstanding the provisions of said act.
Sec. 16. *And be it further enacted*, That this act shall take effect from and after its passage. Approved, June 7, 1862.