806 THIRTY-SEVENTH CONGRESS. Sess. I. Ch. 45. 1861. of taxes, together with the names of owners or presumed owners, and of the purchasers of the same at the public sales aforesaid, and of the amount paid by said purchasers for the same; the owners, their heirs, executors,`or administrators, or any person in their behalf, shall have Right of re- liberty to redeem the lands or other property sold, as aforesaid, within d°¤¤P*l°¤· two years from the time of sale, upon payment to the clerk aforesaid, for the use of the purchaser, his heirs, or assigns, of the amount paid by such Proceedings. purchaser for the said land, or other real property, with interest for the same at the rate of twenty per centum per annum, and of a commission of five per centum on such payment for the use of the clerk aforesaid The clerks shall, on application, pay to the purchasers the moneys thus paid for their use; and the collectors, respectively, shall give deeds for the lands or property aforesaid to the purchasers entitled to the same, in all cases where the same shall not have been redeemed within two years, as aforesaid, by the original owners thereof, or their legal representatives, or any person in their behalf, and deposit such deeds with such clerk. And muh. foo, the said clerk shall be entitled to receive from the purchaser, for his own use, the sum of one dollar, in addition to the sum hcreinbefore made pay- able to the collector, for every such deed, to be paid on the delivery thereof to such purchasers. And in all cases where lands may be sold under this Inomu, insane, act for the payment of taxes, belonging to infants, persons of insane mind, ¤¤•¤M W°m°¤• married women, or persons beyond sea, such persons shall have the term
of two years after their respective disabilities shall have been removed, or
their return to the United States, to redeem lands thus sold, on their pay- ing into the c1erk’s office aforesaid the amount paid by the purchaser, with fifty per centum addition thereto, together with ten per centum interest per annum, on the aggregate sum, and on their payment to the purchaser Improvements. of the land aforesaid a compensation for all improvements he may have made on the premises, subsequent to his purchase, the value of which improvements to be ascertained by three or more neighboring freeholders, to be appointed by the clerk aforesaid, who, on actual view of the premises, shall assess the value of such improvements, on their oaths, and make Pay or clerk. return of such valuation to the clerk immediately. And the clerk of the court shall receive such compensation for his services herein, to be paid by and received from the parties, like costs of suit, as the judge of the district court shall, in that respect, tax and allow. Collector to Sec. 40. And it further enacted, That the several collectors shall, 2',°”§é‘;‘r;gQ;‘*glY at the expiration of every month, after they shall, respectively, commence Treasury, stm. their collections in the next and every ensuing year, transmit to the Sec- §¤¤¤_°*“ ¤°U::·“ retary of the Treasury a statement of the collections made by them, qQQm.§’;y &c_ respectively, within the month, and pay over quarterly, or sooner, if requirecl by the Secretary of the Treasury, the moneys by them respectively collected within the said term; and each of the said collectors shall complete the collection of all sums annually assigned to hiin for collection, as aforesaid, shall pay over the same into the Treasury, and shall render his final account to the Treasury Department, within six months from and after the day when he shall have received the collection lists from the said board of assessors or the said requisition of the Secretary of the Treasury, pn,,;,, as aforesaid: Provided, however, That the period of one year and three months from the said annual day shall be annually allowed to the collector designated in each State, as aforesaid, by the Secretary of the Treasury, with respect to the taxes contained in the list transmitted to him by the other collectors,_as aforesaid. wig :*:1 om .S¤0. 41. And bcit further enacted, That each collector shall be charged mu mdpm WICIIIEIIB whole amount of taxes by him receipted, whether contained in for by him. the lists deh-vered to him by the principal assessors, respectively, or trans- TG be mmm mitted to him by other collectors; and shall be allowed credit for the with what. amount of taxes contained in the lists transmitted in the manner above provided to other collectors, and by them receipted as aforesaid; and also
