Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-07-10

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he shall have the term of three years
in which to pay the remainder, either
! in money or in certificates ofindebted-
ness from the United States; and any
citizen of the United States, or any
person who shall have declared his in
tention to become scch, being the head
of family, and residing in the State
or district where said lands are stu
ate, and not the owner of any other
lands may, under such rules as may be
established by said board of commits
sioners, have the right 20 enter upon
and acquire the rights of presumption
in such lands as may be unimproved
and vested in the United States, and
as may be selected by said board Of
commissioners, under the direction
of the President, from time to time,
for such purpose.
Sec. ~. And be further enacted, That
the proceeds of said leases and sales
shall be paid into the Treasury of the
! United States, onc-fourth of which
shall be paid over to the Governor of
said State wherein said lands arc sit
uated, or his authorized agent, when
such insurrection shall be put down,
and the people shall elect a Legisla
ture and State officers who shall take
an oath to support the Constitution of
the United States, and such fact
shall be proclaimed by the President,
for the purpose of reimbursing the
loyal citizens of said State, or for
such other purpose as said State may
direct; and one-fourth shall also be
paid over to the said State as fund
to aid in the colonization or emigration
from said State of any free person of
African descent who may desire to
remove thcrefrom to Hayti, Liberia,
or any other tropical State or Colony
Sec. Is. And be a further enacted, That
in case the records of assessments
and valuation of the lots of land men
toned in the first section of this act |
shall be destroyed, concealed, or lost,
so as not to come within the possess
sion of the said boards of commission
ers, they shall be authorized to take
evidence of the same, or to value and
assess the same in their own judg- |
ment upon such evidence as may APP
pear before them and no mistake in
the valuation of the same, or in the |
amount of tax thereon, shall, in any
manner whatever, affect the validity |
of the sale of the same or Of any of
the proceedings preliminary thereto.
SEC. IA. And be IL further enacted, That
the said tax commissioners shall keep
a book or books, in which they shall
enter or cause to be entered the amount
or quota of said direct tax assessed
on each tract or parcel of land which
said amounts shall be distinctly sta
ted in the advertisement, or notice of
sale, together with description of
the tract to be sold, and an entry shall
be made in said book, or books, of
each tract sold, together with the
name Of the purchaser, and the sum
for which the same may have been
sold A transcript or transcripts of
said book or books, duly verified by
said commissioners, and said books |
when said commission shall expire,
shall be filed in the Office of the Sec
rotary of the Treasury of the United
States, and said books and transcripts,
and copies of said books and tran
scripts duly certified by the Secretary
of the Treasury, shall be evidence in
any court in the United States. The
said commissioners may employ a
clerk, whose compensation shall be
twelve hundred dollars per annum.
SEC. Is And be IL further enacted, That
the thirteenth section of the act of
August fifth, eighteen hundred and
sixty-one, entitled "An act to provide
increased revenue from imports, to
pay interest on the public debt, and
for other purposes shall be SO con-
strucd as not to exempt from taxation
property above the value of five hum
dred dollars, but to exempt from tax
ton property of the value of five hun
drcd dollars, or less, owned by indi-
viduals, Notwithstanding the provi-
sions of this act.
SEC 16. And be Il further enacted, That
this act shall take effect from and al
ter its passage.
Approved, June I, 1862.