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Terms of sale.

Disposition of the proceeds.

Commissioners authorized to take evidence of value.

Commissioners to

assessed.

notice thereof, as upon the sale of other public lands of the United States, for sixty days, and to issue a certificate therefor; and that, at any such sale, any loyal citizen of the United States, or any person who shall have declared on oath his intention to become such, or any person who shall have faithfully served as an officer, musician, or private soldier or sailor in the army or navy or marine service of the United States, as a regular or volunteer, for the term of three months, may become the purchaser; and if upon such sale any person serving in the army or navy or marine corps shall pay one-fourth part of the purchase money, a certificate shall be given him, and he shall have the term of three years in which to pay the remainder, either in money or in certificates of indebtedness from the United States; and any citizen of the United States, or any person who shall have declared his intention to. become such, being the head of a family, and residing in the State or district where said lands are situate, and not the owner of any other lands, may, under such rules as may be established by said board of commissioners, have the right to enter upon and acquire the rights of pre-emption in such lands as may be unimproved and vested in the United States, and as may be selected by said board of commissioners, under the direction of the President, from time to time, for such purpose.

SEC. 12. And be it further enacted, That the proceeds of said leases and sales shall be paid into the treasury of the United States, one-fourth of which shall be paid over to the governor of said State wherein said lands are situated, or his authorized agent, when such insurrection shall be put down, and the people shall elect a legislature and State officers who shall take an oath to support the Constitution of the United States, and such fact shall be proclaimed by the President, for the purpose of reimbursing the loyal citizens of said State, or for such other purpose as said State may direct; and one-fourth shall also be paid over to said State as a fund to aid in the colonization or emigration from said State of any free person of African descent who may desire to remove therefrom to Hayti, Liberia, or any other tropical State or colony.

SEC. 13. And be it further enacted, That in case the records of assessment and valuation of the lots of land mentioned in the first section of this act shall be destroyed, concealed, or lost, so as not to come within the possession of the said boards of commissioners, they shall be authorized to take evidence of the same, or to value and assess the same in their own judgment upon such evidence as may appear before them; and no mistake in the valuation of the same, or in the amount of tax thereon, shall, in any manner whatever, affect the validity of the sale of the same or of any of the proceedings preliminary thereto.

SEC. 14. And be it further enacted, That the said tax commiskeep record of tax sioners shall keep a book or books, in which they shall enter or cause to be entered the amount or quota of said direct tax assessed on each tract or parcel of land; which said amounts shall be distinctly stated in the advertisement, or notice of sale, together with a Entry of sale and description of the tract to be sold, and an entry shall be made in said book, or books, of each tract sold, together with the name of the purchaser, and the sum for which the same may have been Transcript to be sold. A transcript or transcripts of said book or books, duly verified sent to Secretary of by said commissioners, and said books when said commission shall

amount sold for.

the Treasury.

expire, shall be filed in the office of the Secretary of the Treasury of the United States, and said books and transcripts, and copies of said books and transcripts, duly certified by the Secretary of the Treasury, shall be evidence in any court in the United States. Clerk's salary. The said commissioners may employ a clerk, whose compensation shall be twelve hundred dollars per annum.

SEC. 15. And be it further enacted, That the thirteenth section of the act of August fifth, eighteen hundred and sixty-one, entitled "An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes," shall be so construed as not to exempt from taxation property above the value of five hundred dollars, but to exempt from taxation property of the value

of five hundred dollars, or less, owned by individuals, notwithstand- $500 exempt from ing the provisions of said act.

SEC. 16. And be it further enacted, That this act shall take effect from and after its passage. Approved, June 7, 1862.

AN ACT

To amend an act entitled "An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes, approved August five, eighteen hundred and sixty-one.

CHAP. LXVI. May 13, 1862.

State may pay its

United States to

teers filed before

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the provision in the fifty-third section of the act "to provide increased 1861, ch. 45, § 53. revenue from imports, to pay interest on the public debt, and for Provision of other purposes," approved August five, eighteen hundred and sixty- former act, that one, allowing such portion of the tax as may be assessed by any tax by release of its State, Territory, or the District of Columbia "to be paid and satis- claims upon the fied, in whole or in part, by the release of such State, Territory, or apply to claims for District, duly executed, to the United States, of any liquidated and expenses of volundetermined claim of such State, Territory, or District of equal July 30, 1862. amount against the United States: Provided, That in case of such release, such State, Territory, or District shall be allowed the same abatement of the amount of such tax as would be allowed in case of the payment of the same in money," shall be construed as applying to such claims of States for reimbursement of expenses incurred by them in enrolling, subsisting, clothing, supplying, arming, equipping, paying, and transporting its troops employed in aiding to suppress the present insurrection against the United States, as shall be filed with the proper officers of the United States before the thirtieth of July next. And in such cases the abatement of fifteen per centum shall be made on such portion of said tax as may be paid by the allowance of such claims, in whole or in part, the same as if the final settlement and liquidation thereof had been made before the thirtieth of June.

Approved, May 13, 1862.

3*

Abatement in such case.

Preamble.

Certain States

BY THE PRESIDENT OF THE UNITED STATES OF AMERICA:

proclaimed to be

in rebellion.

A PROCLAMATION.*

Whereas, in and by the second section of an act of Congress passed on the 7th day of June, A. D. 1862, entitled "An act for the collection of direct taxes in insurrectionary districts within the United States and for other purposes," it is made the duty of the President to declare, on or before the first day of July then next following, by his proclamation, in what States and parts of States insurrection exists:

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Now, therefore, be it known that I, Abraham Lincoln, President and parts of States of the United States of America, do hereby declare and proclaim that the States of South Carolina, Florida, Georgia, Alabama, Louisiana, Texas, Mississippi, Arkansas, Tennessee, North Carolina, and the State of Virginia, except the following counties : Hancock, Brooke, Ohio, Marshall, Wetzel, Marion, Monongalia, Preston, Taylor, Pleasants, Tyler, Ritchie, Doddridge, Harrison, Wood, Jackson, Wirt, Roane, Calhoun, Gilmer, Barbour, Tucker, Lewis, Braxton, Upshur, Randolph, Mason, Putnam, Kanawha, Clay, Nicholas, Cabell, Wayne, Boone, Logan, Wyoming, Webster, Fayette, and Raleigh, are now in insurrection and rebellion, and by reason thereof the civil authority of the United States is obstructed so that the provisions of the "Act to provide increased revenue from imports, to pay the interest on the public debt and for other purposes," approved August fifth, eighteen hundred and sixtyone, cannot be peaceably executed, and that the taxes legally chargeable upon real estate under the act last aforesaid, lying within the States and parts of States' as aforesaid, together with a penalty of fifty per centum of said taxes, shall be a lien upon the tracts or lots of the same, severally charged, till paid.

In witness whereof, I have hereunto set my hand and caused the seal of the United States to be affixed.

Done at the city of Washington, this first day of July, in the year of our Lord one thousand eight hundred and sixty[L. S.] two, and of the independence of the United States of America the eighty-sixth.

By the President :

ABRAHAM LINCOLN.

F. W. SEWARD, Acting Secretary of State.

*See act of June 7, 1862, § 2, p. 28.

AMENDATORY ACTS.

CHAP. 196. — An act to authorize payments in stamps, and to prohibit circulation of notes of less denomination than one dollar.

Postage and other nished in exchange

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Treasury be, and he is hereby directed to furnish to the assistant treasurers, and such designated depositaries of the stamps to be furUnited States as may be by him selected, in such sums as he may for U. S. notes, and deem expedient, the postage and other stamps of the United to be received for States, to be exchanged by them, on application, for United States dues less than $5. notes; and from and after the first day of August next such stamps shall be receivable in payment of all dues to the United States less than five dollars, and shall be received in exchange for United States notes when presented to any assistant treasurer or any designated depositary selected as aforesaid in sums not less than five dollars.

of notes less than

hibited.

SEC. 2. And be it further enacted, That from and after the first day of August, eighteen hundred and sixty-two, no private Circulation, &c. corporation, banking association, firm, or individual shall make, $1, as money, proissue, circulate, or pay any note, check, memorandum, token, or other obligation, for a less sum than one dollar, intended to circulate as money or to be received or used in lieu of lawful money of the United States; and every person so offending shall, on conviction thereof in any district or circuit court of the United States, be punished by fine not exceeding five hundred dollars, or by imprisonment not exceeding six months, or by both, at the option of the court.

Approved, July 17, 1862.

CHAP. 21. - 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.

sec. 7.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the sev- Amendment of enth section of an act entitled "An act for the collection of direct act 1862, chap. 98, 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 said lots and par- en cels of land shall not be paid as provided for in the third section taxes are unpaid. 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,

Tax commissioners to advertise for

lands on which

And sell the same to highest bidder.

made.

effect of

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 be 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 parcels 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 bidPayment, how der, who shall, upon paying the purchase-money in gold and silver coin, or in the treasury 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 certifiCertificate of sale, cate of sale; which said certificate shall be received in all courts and places as prima facie evidence of the regularity and validity of said sale, and of the title of the said purchaser or purchasers Owner or loyal under the same: Provided, That the owner of said lots of ground, 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 Constitution of the United States, and paying the amount of said tax 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 subsequënt Proceedings for 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 shall 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, may be bid off for That 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

person may redeem.

Redemption

where the owner is a minor, &c.

Certain tracts

government use.

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