United States Statutes at Large/Volume 3/17th Congress/2nd Session/Chapter 47
[Expired.]
Chap. XLVII.—An Act to extend the time allowed for the redemption of land sold for direct tax in certain cases.[1]
Time for redemption of lands sold for direct tax revived and extended for two years.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the time allowed for the redemption of lands, which have been, or may be, sold for the non-payment of taxes, under the several acts, passed the second day of August, one thousand eight hundred and thirteen, the ninth day of January, one thousand eight hundred and fifteen, and the fifth day of March, one thousand eight hundred and sixteen, for laying and collecting a direct tax, within the United States, so far as the same have been purchased for, or on behalf of, the United States, be revived and extended for the further term of two years, from and after the expiration of the present session of Congress:Proviso. Provided, That on such redemption, interest shall be paid, at the rate of twenty per centum per annum on the taxes aforesaid, and on the additions of twenty per centum chargeable thereon; and the right of redemption shall enure, as well to the heirs and assignees of the lands so purchased on behalf of the United States as to the original owners thereof.
Approved, March 3, 1823.