Page:United States Statutes at Large Volume 12.djvu/452

 422 THIRTY-SEVENTH CONGRESS. Sess. II. Ch. 97, 98. 1862. _ “ n 'n h i h a $@2; °'Ie‘Ize€,$’H£;,,.ij‘.;.2‘?.‘,%".,,..,,."""'“‘.,f"$Z£ Egnthitt §’.I`Z.i.€2 3. fh? t€nZt2.%..K}c£3,§?: 1852, cb. 45. Railroads in said State," approved June tenth, eighteen hundred and _]ij2_y·zwp, V°l‘ x' P' S' Be it enacted hy the Senate and House of Representatives of the United Time for cmu_ States of America in Congress assembled, That the time required by pletion of mad the act to which this is supplemental, for the completion of the road there- °X*°“d°d *`°' *°° in described, " from the city of Saint Louis to such point on the western y°m' boundary of said State as may be designated by the authority of said State," as well as the time of reversion to the United States of the lands thereby granted to the State of Missouri for the use of said road, is hereby extended foroten years from the tenth day of June, eighteen hundred and If not com- sixty-two: Provided, That in case said company fail to complete said road lll°*°l"’lgl;‘0“"·‘* within the time as thus extended, the said lands shall then revert to the $232 "" ‘°‘ Uma sum. Approved, June 5, 1862. . .—- n r tho di Taxes in Insunechbna Distnicls Be it enacted [gy the Senate and House of Representatives of the United _Di*'¤¢**¤X°¤» States of America in Congress assembled, That when in any State or States is obstructed so that the provisions of the act entitled “An Act Q, bg gppglrtiqned to provide increased revenue from imports, to pay interest on the public wd ¤l¤¤•‘g¢d· debt, and for other purposes," approved August fifth, eighteen hundred 1861- cb- 45- and sixty-one, for assessing, levying, and collecting the direct taxes there- A"t°’ p' 292 in 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 Lands charged from taxation by the laws of said State or of the United States, as the wm, me mx_ 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 assess— Penalty in ment and valuation made under the authority of the same; and in addi— MMM0n_ gpo thereto a penalty of fifty per centum of said tax shall be charged erecn. DTELEQ? Sfmt Sec. 2. And be it further enacted, That on or before the first day of stm, gimme. 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 Tu and pcm respective portions of said direct tax, and the same together with the my A hm pelnalty shall be a hen thereon, without any other or further proceeding _ w a ever. m2":;' E2;""' Sec. 3. And be it further enacted, That it shall be lawful for the owner wg, andvdis— ·0l‘ Owtners Of Said lots or parcels of lands, within sixty days after the tax fil;:re<= md *`¤‘°¤¤ commissioners herein named shall have nxed the amount, to pay the tax thus charged upon the same, respectively, into the treasury of the United States, or to the commissioners herein appointed, and take a certilicate
 * ‘**"‘*'Ju¤° 7,  CHAP       PNTPUSB. W
 * °&?`c2ii;§;§;` Territory, or in any portion of any State or Territory, by reason of inin any State,bo- surrection or rebellion, the civil authority of the Government of the United