United States Statutes at Large/Volume 3/16th Congress/1st Session/Chapter 88
Chap. LXXXVIII.—An Act extending the time allowed for the redemption of land sold for direct taxes, in certain cases.
Act of May 16, 1826, ch. 59.
The time allowed for redemption under acts of 9th Jan. 1815, and 5th March, 1816, extended three years.
Act of Jan. 9, 1815, ch. 21.
Act of March 5, 1816, ch. 24.
Proviso.
Rights to redeem equitable and reversionary interests.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 payment of taxes, under the act passed the ninth day of January, one thousand eight hundred and fifteen, so far as the same regards the direct tax of six millions of dollars, laid in that year, or under the act passed the fifth day of March, one thousand eight hundred and sixteen, so far as the same regards the direct tax of three millions of dollars, laid in that year, and purchased on behalf of the United States, be extended three years beyond the time heretofore allowed: Provided, That such extension of time shall not be beyond the first of June, one thousand eight hundred and twenty-one, and that on such redemption interest be paid at the rate of twenty per centum per annum, on the taxes aforesaid, and additions of twenty per centum chargeable thereon; and the right to redeem shall enure as well to persons holding an equitable or reversionary interest in lands so purchased on behalf of the United States, as to the original owners thereof.
Where the collector is dead or has been removed, on petition to the district judge, he is required to direct the marshal to make a deed, &c.Sec. 2. And be it further enacted, That where any person or persons, who has or have purchased lands or tenements sold for the non-payment of the direct tax, shall be entitled to have a deed for the same, but, from the death or removal of the collector, or from any other cause, thereis no officer who, by the existing laws, is authorized to make a deed, it shall be lawful for such person or persons to apply, by petition, to the district judge of the district in which such lands or tenements are situate, setting forth the circumstances of the case, and upon due proof being made, to the satisfaction of such judge, that such person or persons, is or are a purchaser, or purchasers as aforesaid, and has or have fully complied with all the conditions of sale, and is or are entitled to have a deed, and that there is no officer who, by the existing laws, is authorized to make such deed, it shall be lawful for such judge, and he is hereby authorized and required, to order and direct the marshal of the district to make a deed to the purchaser or purchasers, which deed, being acknowledged in open court, and entered of record, shall have the same effect as if it had been made by the collector or other officer authorized by the laws heretofore or now in force.
Approved, May 11, 1820.