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. Terms of sale. Disposition SEC. 12. And be it further enacted, That the proceeds of said leases and sales shall be paid into the treasury of the United the proceeds. 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. of Commissioners authorized to take 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 evidence of value. 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. Commissioners tax assessed. SEC. 14. And be it further enacted, That the said tax commissioners shall keep a book or books, in which they shall enter, or to keep record of 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 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 sold. A transcript or transcripts of said book or books, duly verified by said commissioners, and said books when said commis Entry of sale and amount sold for. Transcript to be of the Treasury. sent to Secretary Clerk's salary. sion shall 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 of the United States. 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 prop$500 exempt from erty of the value of five hundred dollars, or less, owned by individuals, notwithstanding the provisions of said act. taxation. SEC. 16. And be it further enacted, That this act shall take effect from and after its passage. Approved June 7, 1862. INDEX OF DIRECT TAX BILL NOTE.-For modifications of so much of the act of August 5, 1861, as relates to the tariff, A Ad valorem duties on imports, Alabama, direct tax apportioned to, Allowance, (see Drawback.) Appeals from valuation, made in cases of Assessors to hear and determine, Arkansas, direct tax apportioned to, Assessors for assessing, &c., for each dis- When to be appointed and qualifica- To make list in cases of refusal or Assessors to devise form of lists, To give notice of the completion of To hear and determine appeals, 12 12 12 Board of, how constituted, 12 Board of, to appoint clerks, 12 Penalty for not attending general 13 Penalty for failing to furnish lists, 13 May be exonerated, 13 To give bond, Board of, to make out equalization and apportionment, 13 Board of, to revise and adjust lists, 13 14 To make their lists to conform to the 14 Pay of, 14 To make out list of transfers of real Not to be appointed where States as- To collect taxes, to prosecute and re- Real estate of, liable for debts due In case of sickness, deputy may act, To appoint deputies, &c. |