Chapter XXI. 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 hundred and sixty-two
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Chap. XXI.— 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 hundred and sixty-two.February 6, 1863. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,* That the seventh section of anAmendment of act 1862, ch. 98, § 7.*Ante*, p. 423. 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 hundred and sixty-two, be amended so as to read as follows:
Section 7. *And be it further enacted,* That the said Board of Commissioners shall be required, in case the taxes charged upon the saidTax commissioners to advertise for sale lands on which taxes are unpaid, 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 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 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 beto sell the same to highest bidder, severally sold to the highest bidder for a sum not less than the taxes, penalty, and costs, and ten per centum per annum interest on said tax, pursuant to said notice; in all cases where the owner of said lots or parcelswhen to bid in for the United States, and for what sum. 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 the cost of advertising the same, or request the same to be struck off to a purchaser for a less sum than two thirds of the assessed value of said several lots or parcels of ground, the said commissioners shall be authorized at said sale to bid off the same for the United States at a sum not exceeding two thirds of the assessed value thereof, unless some person shall bid a larger sum; and in that case the same shall be struck off to the highest bidder, who shall, upon paying the purchase-money in gold and silver coin, or in the TreasuryPayment, how to be made. 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 receivedCertificate of sale, effect of. in all courts and places as *primâ 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,Owner or loyal person may redeem. 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 Con-641THIRTY-SEVENTH CONGRESS.
Sess. III. Ch. 21, 22, 23. 1863.stitution of the United States, and paying the amount of said taxProceedings for redemption. and penalty, with 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 said 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: *And provided further,* That if the owner of said lots of ground shallRedemption where the owner is a minor or under disability. 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 the same at any time within two years after the sale thereof, and in the manner above provided, and with like effect: *And provided further,* ThatCertain tracts may be bid off for Government use. at such sale any tracts, parcels, or lots of land which may be selected under the direction of the President for Government use, for war, military, naval, revenue, charitable, educational, or police purposes, may, at said sale, be bid in by said commissioners, under the direction of the President, for, and struck off to the United States: *And provided further,* That the certificate of said commissioners shall only be affected as evidenceCertificate of commissioners, how alone impeached. 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.
Approved, February 6, 1863.