War of the Rebellion: Serial 127 Page 0571 CORRESPONDENCE, ETC.

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such sales in his name as he cannot attend to himself, and for all lands so sold by said deputies the deeds as hereinafter provided for shall be executed by said collector, and such sales so made shall be valid, whether the real estate so sold shall be assessed in name of the true owner or not. But in all cases where the property shall not be divisible so as to enable the collector by a sale of part thereof to raise the whole amount of the tax, with all costs, charges, and commissions, the whole of such property shall be sold, and the surplus of the proceeds of the sale, after satisfying thharges, and commissions, shall be paid to the owner of the property, or his legal representatives, or if he or they cannot be found, or refuse to receive the same, then such surplus shall be deposited in the Treasury of the Confederate States, to be there held for the use of the owner or his legal representatives, until he or they shall make application therefor the Secretary of the Treasury, who, upon such application, shall, by warrant on the Treasury, cause the same to be paid to the applicant. And if the property offered for sale as aforesaid cannot be sold for the amount of the tax due thereon, with the said additional 20 per cent. thereto, the collector shall purchase the same in behalf of the Confederate States for the amount aforesaid: Provided, That the owner or superintendent of the property aforesaid, before the same shall have been actually sold, shall be allowed to pay the amount of the tax thereon, with an addition of 10 per cent. on the same, on the payment of which the sale of the said property shall not take place: Provided also, That the owners, their heirs, executors, or administrators, or any person on their behalf, shall have liberty to redeem any lands and other real property sold as aforesaid within two years from the time of sale, upon payment to the collector for the use of the purchaser, his heirs, or assignees, of the amount paid by such purchaser, with interest for the same at the rate of 20 per cent. per annum, and no deed shall be given in pursuance of such sale until the time of redemption shall have expired: Provided further, That when the owner of any land or other real property sold for taxes under the provisions of this act shall be in the military service of the Confederate States before and at the time said sales shall have been made, the said owner shall have the privilege of redeeming the said property at any time within two years after the close of his term of service. And the collector shall render a distine charges incurred in offering and advertising for sale such property, and shall pay into the Treasury the surplus, if any there be, of the aforesaid addition of 20 per cent., or 10 per cent., as the case may be, after defraying the charges. And in every case of the sale of real estate which shall be made under the authority of this act for the assessment and collection of direct taxes by the collectors or marshals, respectively, or their lawful deputies, respectively, or by any other person or persons, the deeds for the estate so sold shall be prepared, made, executed, and proved or acknowledged at the time and times prescribed in this act by the collectors, respectively, within whose collection district such real estate shall be situated, or, in case of their death or removal office, by their successors, on payment of the purchase money, or producing a receipt therefor if already paid, in such form of law as shall be authorized and required by the laws of the Confederate States, or by the law of the State in which such real estate lies, for making executing, proving, and acknowledging deeds of bargain and sale, or other conveyances for the transfer and conveyance of real estate; and for every deed so prepared, made, executed, proved, and acknowledge the purchaser or