Page:United States Statutes at Large Volume 12.djvu/453

 THIRTY—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 each Tins e01am3s and every piece or parcel of land upon which said tax has not been °¤ which '¤¤¤i¤_ paid as above provided, shall thereupon become forfeited to the United  {?,;&;§° mm States, and, upon the sale hereinafter provided for-, shall vest in the States United States or in the purchasers at such sale, in fee simple, free and discharged from all prior liens, ineumbrances, right, title, and claim whatsoever. Sec. 5. And be it further enacted, That the President of the United Tax commis States, by and with the advice and consent of the Senate, may appoint a §°“°" f°’ “"·°l‘ board of three tax commissioners for each of said States in which such me` insurrection exists, with a salary of three thousand dollars each per an- Number, pay num, to give security in the sum of fifty thousand dollars each, in such ”°“*‘l*Y- form as the Secretary of the Treasury shall direct, and to be approved by him, for the faithful performance of all their dwies 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 jimlzer enacted That the said board of tax commis- When_to enter sioners shall enter upon the discharge of the duties of their office when- “P"“ °h°“”d“°°" ever 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. S20. 7. And be it further enacted, That the said board of commis- _Tax commissioners shall be required, in case the taxes charged upon the said lots and $!°"°” *° °d"°"' . . . . . . . ISB for sale lands parcels of land shall not be paid as provided for in the third section of on which {axes this act, to cause the same to be advertised for sale in :1 newspaper pub- are ¤¤pv·id, lished in the town, parish, district, or county where situate, and if there [Amended, 1863, be no such newspaper published in said county, or if the publisher thereof  21- P°·"» P- 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 to sell the 0f sale to cause the same to be severally sold to the highest bidder for f:3:,‘;:° h‘gh°‘° 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 commis- or m bid in sioners shall, at said sale, strike off the same severally to the United g::::; Umm 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 01* in the Treasury notes of the United States, or in certificates of indebt· b° '“"’d° ‘“ wh“*· edness against the United States, be entitled to receive from said commissioners their certiticate of sale; which said certificate shall be received Cmiscatt, of in all courts and places as prima facie evidence of the regularity and $*16, °&`¤<>* <>£ validity of said sale, and of the title of the said purchaser or purchasers Under the same : Provided, That the owner of said lots of ground, or any g$*1°g;fl_‘g“° loyal person of the United States, having any valid lien upon or interest gem, mi 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 Proceedings the United States, and paying the amount of said tax and penalty, with M '°d°mP“"“• interest thereon from the date of the said proclamation of the President mentioned in the second section of this act, at the rate of filteen per centum per annum, together with the expenses of the sale and subsequent proceedings to be determined by said commissioners, may redeem said