Page:United States Statutes at Large Volume 54 Part 1.djvu/1220

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riA Cm-n, 1186 PUBLIC LAWS-CH. 888- -UC'1. 'I, lu4u Lu l. the Treasury not otherwise appropriated, upon the surrender by the insurer of the certificates delivered to it from time to time by the Administrator of Veterans' Affairs under the provisions of this article. Designated policies SEC. 413. This article shall not apply to any policy which is void or notsubjtobenefts. which may at the option of the insured be voidable, if the insured is in military service, either in this country or abroad, nor to any policy which as a result of being in military service, either in this country or abroad, provides for the payment of any sum less than the face thereof or for the payment of an additional amount as premium. Companies within SEC. 414 . This article shall apply only to insurance companies or associations which are required by the law under which they are organized or doing business to maintain a reserve, or, which if not so required, have made or shall make provision for the collection from all those insured in such insurer of a premium to cover the special war risk of those insured persons who are in military service. ARTICLE V-TAXES AND PUBLIC LANDS Real property of SEC. 500. (1) The provisions of this section shall apply when any taxes or assessments, whether general or special, falling due during the period of military service in respect of real property owned and occupied for dwelling, agricultural, or business purposes by a person in military service or his dependents at the commencement of his period of military service and still so occupied by his dependents or employees are not paid. Restriction on sale (2) When any person in military service, or any person in his behalf, shall file with the collector of taxes, or other officer whose duty it is to enforce the collection of taxes or assessments, an affidavit showing (a) that a tax or assessment has been assessed upon prop- erty which is the subject of this section, (b) that such tax or assess- ment is unpaid, and (c) that by reason of such military service the ability of such person to pay such tax or assessment is materially affected, no sale of such property shall be made to enforce the collection of such tax or assessment, or any proceeding or action for such purpose commenced, except upon leave of court granted upon Court action. an application made therefor by such collector or other officer. The court thereupon may stay such proceedings or such sale, as pro- vided in this Act, for a period extending not more than six months after the termination of the period of military service of such person. Redemption pro- (3) When by law such property may be sold or forfeited to enforce v lsios the collection of such tax or assessment, such person in military service shall have the right to redeem or commence an action to redeem such property, at any time not later than six months after the termination of such service, but in no case later than six months after the date when this Act ceases to be in force; but this shall not be taken to shorten any period, now or hereafter provided by the laws of any State or Territory for such redemption. Interest on npaid (4) Whenever any tax or assessment shall not be paid when due, such tax or assessment due and unpaid shall bear interest until paid at the rate of 6 per centum per annum, and no other penalty or interest shall be incurred by reason of such nonpayment. Any lhen for such unpaid taxes or assessment shall also include such interest thereon. Nocr of benefts {5) The Secretary of War, the Secretary of the Navy, and the Secre- tary of the Treasury shall make provision in such manner as each may deem appropriate for his respective department, to insure the giving of notice to persons in the military service under their respective juris- dictions, of the benefits accorded by this section and the action made necessary to claim those benefits in each case. ... 4d