said as may be sufficient to satisfy the same, together with all the costs and charges of preparing lists, advertising and notifying as aforesaid, and of sale.
Tax and costs a lien on land till discharged.Sec. 3. And be it further enacted, That the aforesaid tax, including all costs and charges as aforesaid, shall be and remain a lien upon all lands and other real estate on which the same has been assessed, until the tax due upon the same, including all costs and charges, shall have been collected, or until a sale shall have been effected, according to the provision of this act, or of the act to which this is a supplement.
Tracts parcelled may pay in proportion.Sec. 4. And be it further enacted, That in all cases wherein any tract of land may have been assessed in one assessment, which at the time when such assessment was made, was actually divided into two, or more distinct parcels, each parcel having one or more distinct proprietor or proprietors, it shall be the duty of the collector, to receive in manner aforesaid, from any proprietor or proprietors thus situated, his or their proportion of the tax due upon such tract; and thereupon, the land of the proprietor or proprietors upon which the tax shall have been thus paid, shall be for ever discharged from any part of the tax due under the original assessment.
Provision for sale of lands of persons not named correctly.
1798, ch. 75.Sec. 5. And be it further enacted, That in any case in which it may have happened that lands actually belonging to one person, may have been, or hereafter shall be assessed in the name of another, and no sale of the same shall yet have been made, the same proceedings shall be had for the sale of the aforesaid lands, in order to raise the tax assessed in relation to the same, as is provided by the eleventh section of the act to which this is a supplement, in the case of lands assessed, the owner whereof is unknown; and such sale shall transfer and pass to the purchaser, a good and effectual title.
Right of redemption secured under regulations.Sec. 6. And be it further enacted, That the right of redemption reserved to the owners of lands and tenements sold under this act, or the act to which this is a supplement, shall, in no wise, be affected or impaired: Provided always, that the owners of lands which shall thus be sold after the passing of this act, in order to avail themselves of that right, shall make payment or tender of payment within two years from the time of sale, for the use of the purchaser, his heirs or assigns, of the amount of the said tax, costs and charges, with interest for the same, at the rate of twenty-five per cent. per annum.
Secretary of the Treasury authorized to augment compensation of officers.
1798, ch. 70.Sec. 7. And be it further enacted, That the Secretary of the Treasury shall be and hereby is authorized and empowered, under the direction of the President of the United States, to augment the compensation fixed by law, for the commissioner or for the principal and assistant assessors or either of them, in any division where it shall be found necessary for carrying into effect the act intituled “An act to provide for the valuation of lands and dwelling-houses, and the enumeration of slaves within the United States,” so however, as that the commissioner shall in no case receive more than five dollars per day, nor the principal or assistant assessor in any case receive more than three dollars per day, which additional compensation shall be subject to the same rules of settlement as are established by the act last aforesaid.
Approved, March 16, 1802.
Statute Ⅰ.
Chap. XIII.—An Act to regulate trade and intercourse with the Indian tribes, and to preserve peace on the frontiers.[1]
Act of March, 1817, ch. 43.
Act of May 6, 1822, ch. 54.
Boundaries to be established according to treaties, to be marked.
Beginning thereof.
Indian boundary described.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the following boundary
- ↑ Regulations of intercourse and trade with the Indians. The 105th section of the 1799, chap. 22, provides that no duties shall be levied on peltries and goods of Indians, brought into the United States.
