Page:United States Statutes at Large Volume 12.djvu/670

 640 THIRTY—SEVENTH CONGRESS. Sess. III. Cx:. 20, 21. 1863. G*¤¤l¤¤ ¤f be chief engineers, first and second assistant engineers, with the pay and °“g'°°°”' relative rank of first, second, and third lieutenauts, respectively. Wages of Sec. 3. And be it further enacted, That the wages of petty officers Petty ¤¤l<=¤¤ and crew shall not exceed the average wages paid for like services on the and m"' Atlantic or Pacific coasts, respectively, in the merchant service. Relative mk Sue. 4. And be it further enacted, That the oiitlcers of the revenue ing as part or shall be entitled to relative rank, as follows: Captains, with and next after navy. lieutenants commanding in the navy; first lieutenauts, with and next after lieutenants in the navy; second lieutenants, with and next after masters in line in the navy; third lieutenants, with and next after passed midship- _ Payuottobe men in the navy: Provided, That no change of rank by this bill shall y' Approved, February 4, 1863. February 6, 1863. CHAP. XXI.—An Act to amend an Act entitled "An Act for the Cwection of Direct ‘—**·— Tasres in Insurrectiona Districts within the (Lifted States umdfor other Purposes," approved June seven, ciglltecn hundred and sixty-two. Be it enacted by the Senate and House of Representatives of the United Amendment States of America in Congress assembled, That the seventh section of an Auk, 1,,423, 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 Tax commis- Commissioners shall be required, in case the taxes charged upon the said gmxggs lots and parcels of land shall not be paid, as provided for in the third 0,, wzich mu section of this act, to cause the same to be advertised for sale in a newsare unpaid, paper 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 refuseto 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 tosell the same day of sale; and at the time and place of sale to cause the same to he ‘°hlK"°“ bldd°’• 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, when t¤_bid in pursuant to said notice; in all cases where the owner of said lots or par- what Sum. 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 0H` 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 0H` 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 of to the highest bidder, who shall,. Payment, how upon paying the purchase-money in gold and silver coin, or in the Treas- of indebtedness against the United States, be entitled to receive from said Certinette of commissioners their certificate of sale ; which said certificate shall be re— me Ullm of- ceived in all courts and places as primd facie evidence of the regularity and validity of said sale, and of the title of the said purchaser or pur- Owner or chasers under the same: Provided, That the owner of said lots of ground, l"Y"l P°"~‘°“ or any loyal person of the United States having any valid lien upon or may redeem. . . • . . . . . 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 Cou-
 * ’;r;°\:fl‘;:°Bg,*_l3,; cutter service, when serving in accordance with law, as part of the navy,
 * E:;;%S°d increase the pay to which such officer is now entitled by law.
 * ’£_“§§ lgllllh act entitled “An act for the collection of direct taxes in insurrectionary
 * ';};?: E:&°:g, eels of ground shall not, on or before the day of sale, appear in person
 * ·° b° “‘°d°· ury notes of the United States, or in United States notes, or in certificates