The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1865-07-12

ers appointed pursuant to the act OF when tis Is a
amendment and certificate of sale issued by the poIa
TO the purchaser or purchasers of said lands or tenemen
II shall and may be lawful for the tax commissioners
ISSUE such form the Secretary OF the treasury sa
prescribe writ directed to the marshal OF the distrt
In which said lands tenemepts are situated, commune
ing him put the said purchaser or purchasers orth
with into possession of the said lands or tenement ana
to make return of his proceedings under the said writ
within thirty days to the commissioners who snail keep
record Of their proceedings in the matter and who may
in of any failure the part of the said marshal 70
execute the first writ issue alias and pues writs as the
crcum sances may to Them seem to require In case
the marshal OF the district shall be unable either by
himself by deputy to execute such writ or In case
there shall be marshal Of the United States within the
said district at the time Of the issuing Of said writ the
be specially appointed by the said board Of tax commits
soners for the purpose, which appointment shall be in
writing and Endorsed in the said writ: Pocided That
where the lands tenements sold SHALL at the time Of
such SALE be occupied by the United States authorities
for hospital other purposes the issuing OF such writ
shall be suspended during such occupancy and the pur-
chaser purchasers Of such lands or tenements shall be
entitled to and receive such rent compensation for the
of such lands tenements the Secretary Of the
Treasury under regulations prescribed by him. shall Or
der or direct.
Sec And be it further enacted That after the time
allowed for the redemption of any lands or enements
which have been shall be sold by board of tax COM
missiones shall have passed. and after the purchasemo
ney shall have been fully paid the President authorized
and required to patent patents to be issued to
any such person the bona de purchaser owner
assignee anseree Of such lands or tenements under
virtue of any assignment transfer of such certificate
Provided That in of an assignment OF transfer OF
certificate of SALE the person applying for such patent
shall give satisfactory proof to the commissioner of the
general andoce Of the preceding transfers or assign
ments.
Sec g. And be it further enacted That majority of
board of commissioners shall have full authority to
transact all business and to perform all duties required
by law to be performed by such board and proceeding
of any board of tax commissioners shall be void or in
valid in consequence of the absence of any one of said
commissioners.
Sec L. And be it further enacted, That any alien ered
tor (being loyal citizen of the United States from the
commencement of this rebellion, or alien subject OF
friendly nation who shall not have taken part against the
United States in this rebellion Of person whose lands
or ensments shall have been sold by board of tax
misoners and not redeemed shall after the period OF re-
depton has elapsed be entitled to payment ont of the
balance of the of sale Of such lands and tene
ments after the shall have been paid into the trea
suy of the United States of the amount of his ien
sufficient shall be left for such purpose, after the
payment of all claims of the United States together with
the and expenses of sale, and the payment of ali
prior liens under such rules and regulations and after
exhibiting such proof Of his right as the Secretary OF
the Treasury shall prescribe. tii
Sec s. Aid be further enacted That each board of
tax commissioners shall file in the department of the
treasury transcript of its proceedings from time to time
as the said proceedings shall occur and duplicates Of all
and maps of surveys made or issued by them, and as
often and under such regulations the Secretary Of the
Treasury shall prescrbe and copies of any such orders,
resolutions documents papers, proceedings duly
titled to be full and correct copies under the hand Of the
said Secretary Of the officer having custody of the said
transcripts and duplicates under the seal of the treasury
shall be evidence with the same effect as the originals
Sec g. And be il further enacted, That the expenses
caused by incident to the proceedings of any board Of
commissioners shall be paid by the
of the proceeds Of the sales which have been shall be
made by them of any lands tenemens Provided how-
epe, That the bills of such expenses shall be first sub
mtted to and approved by the Secretary Of the Treasury
Sec 7. And be it further -enaced, That in any in
which lands shall be redeemed after sale made by the
board Of COMMISSIONER and after the money received by
them the sale of such lands has been paid into the
treasury by the complying with all the provisions
of the law relating to redemption necessary to be COM
piled with on his part the said board shall certify to the
Secretary of the Treasury the fact that such lands have
been redeemed the amount of the purchasemoney paid
the purchaser and when the said purchasemoney was
paid together with such other circumstances as the Sec
reary BY general regulation special instructions shall
AND tine s on Sen aGs rsnsS INA, a f
drawn the treasury of the United States the said pur
chaser the principal and interest of the said purchase
and the purchaser shall forthwith deliver posses
sion to the owner so redeemng aforesaid: Provided
hoeerer That no shall be entitled to redeem
less in addition to the oath prescribed by existing laws
he shall that no has not taken part with the nsur
gents in the present rebellion in any way given them
aid comfort and shall satisfy the board of commission
ers that the said oath Is true P0pided also That
redeem shall tenant for years be allowed to redeem
unless he shall satisfy the board Of commissioners in ad
dition to the other requirements OF the law that the
of the reversonary has been loyal and not
in any manner engaged In this rebellion in giving
aid or comfort to rebels. taF'A fF ta
src g. And be II further enacted That when lands ten
ements parcels lots Of land which have been selected
under direction of the President for government or
which have been purchased at any sale made by board
of tax commissioners for the United States have been
tered upon by persons claiming empon rights there
in with the consent by the authority the board of
tax commissioners, and in accordance with instructions
ersoiora issued 5y the President Of the United states
rights of presumption in said lands and all certificates
that have been issued that shall shall hereafter be is
sued by the said board Of commissioners such persons
shall be valid and coctua though issued pursuant to
the act of which this Is amendatory. ff'
Sec Q. And be it further enacted That boards of tax
commissioners shall give such notice. by advertisement
Of sales Of lands to be made by them by authority Of
law the commissioner of internal revenue, under d.
recon Of the Secretary of the Treasury shall order and
| direct. - .,a- -.-r ...'.-.-
SHc TO- and be il further enacted That section seven of
the act entitled "An act to amend al act entitled An
act for the collection of direct taxes in nsurectonary
districts within the United States and for other pupo
ses'" be amended by striking theretrom the following
words, that is to request the same to be struck
of to purchaser for less than twothirds of the
value Of said severa lots parcels Of ground"
SEC IL Aad be it further enacted That in case appca.
on Is made to pay tax part Of any tract or tracts
lot lots of land embraced in valuation it shall be
competent for the commissioner whether the valuation
shall have been made by them by the state authorities
to apporon such valuation and tax in such manner as
they may deem just and reasonable, and the tax a
portloned ana nxed snail be dlnefent
parts parcels the If each had been thus orig
| nally valued or assessed.
Sec H. And be IL further enacted That each tax
missioner Is hereby authorized and empowered to admin
lister oaths or a1rnlaons in all where the
may be required under this act and any who shall
wnlly take false oath affirmation In any such case
shall upon conviction thereof be liable to the puns
ment and penalties provided by the laws of the United
States for the crime of perjury and shall moreover forfeit
the sum of five hundred dollars tt T:
SEC. 49, And be it further enacted, That purchasers at
SALE persons redeeming in whose behalf wrts of
possession may be issued shall pay to the board of tax
commissioners for their the of two dollars for
each certificate Of SALE certificate of redemption writ
delivered provided that the fees thus received together
with the salary Of the commissioners for any district
shall exceed the of four thousand dollars to each
said commissioners and that any that may be
received that amount shall be applied in payment of
clerks other persons employed by said commissioners
pursuance of this act far as may be necessary and
the balance if any, paid the proceeds of the sales Of
| lands sold by them are required to be paid. ID.
Sec a. And be it further enacted, That any board of
tax commissioners may employ tho requisite number OF
clerks surveyors, and assistants, who shall receive such
compensation the Secretary of the Treasury may pre-
srbe and that any clerk appointed by said board may
be specially empowered by the said Secretary to receive
collect moneys due for direct taxes and rents for
Eorided however That he first give security in such
sum and with such conditions the said Secretary may
direct with suretes to be approved by him and each tax
commissioner shall be held to have entered the dis
charge Of his duties when he shall have given approved
security taken the required OATH received his commission
and reported at the Office of tho Secretary of the Treas
ry duty unless the said Secretary shall in any partic