422 TmRTY-8EVENTH CONGRESS. SESS. II. OK. 97,98. 1862.

JUDe S, 1869. CHAP. XCVII. -.An.Ad ~ to It.An Act gratttfnp graRtfnp 1M l1Jg1d of: Wag
W'1Jl t8
t8 1M
State of JC_ri, tmd u Portion oJtAa Public In.ruJ.. to
to aid tn tM ~ OfC8I'ttM Cllr't.G4A
'IS.
1.852, ell. 4.1S. BailnJiJcla apprtnJid J_ tenth, eiglltml hUl'ldnd
Railroads ill said St4t8," approuid jiJllJ-IIDo.
hundred and jiJllJ-IrDo.
Vol. x.'
Xo' p. 8. b.v tile &nate and HoUMJ
.Be it enacted by HoUH of RepruentantJe8 of the United
R8p'I'uentotitJU of
Time for com-
eom- Statu of America in Oongreu tz88embletl, That the time required by
pletion ofroad the act to whicb this is supplemental, for the completion of the road there-
extendsd for ten in described, "from the city of Saint Louis to such point on the western
years. 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 for ten years from the tenth day of June, eighteen hundred and
If Dot com. sixty-two: ProWtled, That in case said company fail to complete said road
p,leted;~~~that within the time as thus extended, the said lands shall then revert to the .
;~ .......... ww 1'11- United States.
AJoPBOTBD, Junfl 5,1862.

JUDe'T, 1_ CHAP. XCvm. - An .Act .fo!. 00l1ed:i0n 91. direct Ta.-

flJ!. 1M GJ1edJon Tazea in 1'n8umdionarg DiItrict,
tAl United Statu, and If1¥' ot1ItII' PurpoIfS.
wit1Iin 1M PurpoatlS.
Be it enaet6d b.v 1M &nat8
enacted by H0U88 of Repruentativu of
Smat8 and HOUI8 of tlte United
~Ireet taxes, Statu of Ammca
America in Oongru, a81emlJled,
a88emlJled, That when in any Stllte or
:bl:lc~ft~~1:" Territory, or in any portion of any State or Territory, by reason of io-
in aDY St~ be- surreetion or rebellion, the civil authority of the Government of the United
C&1He ~~to';
C&uee States is obstructed so that the provisions of the act entitled "An Act
::~pportioned to provide increased revenue from imports, to pay interest on the public
ud cb8.i'ged. debt, and for other purposes," approved August fifth, eighteen hUl)dred
U. and sixty-one, for assessing, levying, and collecting the direct taxes there-
1861, eb. 4.11.
AtIk, p. 2\l9. in mentioned, cannot be peaceably executed, the said direct taxes, by said
Aide,
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 cxempt
Landa chargec1 from taxation by the laws of said State or of the United States, as the
with the tax. 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, ac-
cording to said valuation, js hereby declared to be, by virtue of this act,
charged with the payment of so much of the whole tax laid and appor-
tioned by said act upon the State or Territory wherein the same is
respectively situate, as shan bear the same direct proportion to the whole
amount of the direct tax apportioned to said State or Territory as the
amonnt
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-
ment and valuation made UDder the authority of the same; and in Ilddi-
ad~\a:.ty In
ad~\n:.ty tion thereto a penalty of fifty per centum of said tax shall be charged
- thereon.
~~: :Ufo SEC. 2. And ~ II .furIlur
.fu.rIlur 61UICI«l,
61UICt6tl, That on or before the first day of
~tatee Insurreo-
InllUrreo- July next, the President, by his proclamation, shall declare in what States
tion exists. and parts of States said insurrection exists, and thereupon the said sev-
erallota or parcels of lana shall become charged respectively with their
erallots
portions of said c1irec& tax, and the 88me together with the
respElCtive portiODS
resptlCtive
~a:Il:a~peD~ penalty shall be a lien thereon, 1ritbout without &By other or further proceeding
.::=:
~ witbiD,
~ an'll:! or owners
whatever•
whatever.
II jVrllur ~
SEC. 3. And ~ 1I.fVrllm' mact6l, That it shall be lawful for the owner
parceJs of lands, within sixty days after the tax
ownera of said lots or parceJa
rl=ge
~ge Illud ftom commissioners herein DlUDed shall have fixed the amount, to pay the tax
thus charged upon the same, respectively, into the treasury of the UDited
States, or to the coDUDisaiooers herein appointed, and take a cel'tiftcate
eertUlcate

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