Page:United States Statutes at Large Volume 12.djvu/1369

 INDEX. 1317, _ non u ur‘ ""°°’ £§€aJ§22”1§5$S'Lrian,eaes claim D""? i€‘“’J°°“””“°“" n _ against the United sm. ,... s12 ct.‘€.§m‘2I.2£T .Y‘i‘fi'T‘¥’?T‘T'T.‘?ll‘?Y'?f’.T‘T 424 mlsuch case same abatement to be al- appeal from decision of commissioners, 424 ow, .. ; . . 2 .. 312 yunsdicuon of federal courts in such collectors to collect duties imposed by cases,... .. 424 this act, . . . 812 commissioners may lease lands taken for to prosecute for recovery thereof,. . 812 taxes and bid in by the United States 424 fines, penalties, and forfbitnres imposed form, term, and security of leases  424 by this act, how recovered and to conditions of lease and terms of whose use,  312 occupancy,  424 debts due from collector to United States commissioners may sell instead of letting 425 to be alien on his real estate and that notice and certificate of sale . , 425 of his surcties,  312 who ma be purchaser    .   425 when such real estate may be sold, 312 terms ol? payment,, ... 425 validity of tax deed, .. . . 312 rights of preemption may be 8.0- commissioner of taxes to be appointed,. 312 quired therein .. . . . 425 authority and duty ct, ..,. 312 proceeds of sales and leases, how may may have clerks assigned him, 312 be disposed oi, ... .. ... 425 salaries of clerks, 312 to be paid into the United States if collector is sick, deputy may act,. . . 312 treasury,. . 425 notice thereof to be given to Secre· proceeds of sale and leases, one fourth _ tary of Treasury, .. 312 to be paid to governor of state, when, if collector dies or resigns, deputy long- &c., .. 425 est in service to act as collector,. .812, 313 to reimburse loyal citizens, &c.,. . 425 Direct Taste:. See Times. one fourth to be paid to state as a provision for state paying,. ... 384 fund to aid colonization or emiacttocollect, in insurrectionary districts, 422 gration to liayti, Liberia, &c.,. . 425 when not collectable in any state be- mistakes in valuation, &c., not to aifect cause of insurrection, they shall be validity of tax, 425 charged upon all lands and lots, ex- tax books to be kept by commissioners, 425 cept, &c.,-. 422 what to be entered therein, .. . 425 what valuation to be taken, ... 422 transcripts to be filed in ofilce of when records of assessments and Secretary of the Treasury,. .425, 426 valuation are lost, &c.,. 425 when to be evidence,. 426 what part of tax charged on each piece property of the value of $500 and less, or lot of land,. _ 422 owned by individuals, to be exempt pezalty to be charged beside,. 422 from taxation,. 426 sident to proclaim in what states act to take effect upon its passage,. 426 the insurrection exists,. 422 act to amend the act for the collection tax and penalty to be thereupon a lieu of, in insurrectionary districts, .. 640 on lands, .. 422 tax commissioners to advertise for sale owner may within certain time pay tax lands on which taxes are unpaid, 640 and discharge land from lien, ... 422 sale, how advertised and notified,. . 640 title to land on which tax is not paid to to be to highest bidder, but for not be forfeited to the United States, 423 less than taxes, &c.,  640 after sale, to vest in the United when commissioners may bid in for the States, or purchasers, clear of all United States,. incumbrances,. 428 payment to be made in what,. ... 640 tax commissioners to be appointed for certificate of sale, effect oi. . .. (i40 each of such states,. . .. 423 how alone impeached, ... _ . 641 number, pay, bond, .. 428 owner, or any loyal person having a pay not to begin until they en- hen thereon, may redeem,: . 640 ter on their duties, . . . . . 423 proceedings for redemption,. . .640, 641 may employ a clerk, pay, &c., 426 where the_owner IS a minor, or when to enter upon their duties, . . . 428 under disability,  . .. 641 to advertise for sale lands on which certain tracts may be brd m for governtaxes are unpaid, .. 423 ment purposes, : ., 641 to sell same to highest bidder, ,... 423 provisions concernmg, ... . . . . .713, 731 or to bid in for the United States,. . 423 _ _ See Internal Revenue. payment for land sold for taxes, to be Dasabled Soldzera _ made in what, . 428 act to facilitate the discharge oi. .. 638 certificate of sale, ... 423 Disbandment, to be primal fzcic evidence of title, of volnnteers at end of wang:. ..  . 268 &c., .. , ... 423 provision for, so as tod riwuee mx 1 y 281 owner of lands, or any loyal person hav- establishment at en, ._ Z. ing any interest therein, may redeem, officera of regular army to retain 8:1:., . . .. . ... . . 428 _ _ (position, &c., . . . ... 281 proceedings for redemption, .. . 428 Dzsbursing jicers, _ when owner is a minor or im- _ accounts of certain to be settled, .. 115 dvr disability, . 424 Dwbursing Officers and Agents, certificate of commissioners, how alone act to provide for more prompt settle- 598 impeached, 424 ment of accounts ot,