The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1865-07-13

has been shall be made by Doaru OF GtA
ers appointed pursuant to the act OF which TINS Is an
amendment and certificate OF sale issued ny the ooau
the purchaser purchasers OF said lands OF
il shall and NAV be lawful for the tax commissioners TO
issue in such form as the Secretary of the Treasury shall
prescribe writ directed to the marshal oil the dstct
in which said lands tenemens are situated cominmd
ing him to put the said purchaser purchasers FORTH
with into possession of the said lands or tenemen ana
to make return of his proceedings under the SAID WITT
within thirty days to the commissioners VINO snail Keep
record of their proceedings in the matter and vino may
in of any failure the part Of the said marshal 70
execute the first writ issue alias and plures wris as the
circum stances 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
may be executed and returned by any fit person. to
be specially appointed by the said board of tax commits
sioners for the purpose which appointment shall be In
writing and indorsed in the said writ: Pr0cided That
where the lands or 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 tenemens shall be
entitled to and receive such rent or for the
of such lands tenements the Secretary OF the
Treasury under regulations prescribed by him, shall Or
der or direct. ..4'sf
SEC. 2. And be it further enacted That after the time
allowed for the redemption of any lands tenements
which have been or shall be sold by board of tax com
missoners shall have passed. and after the purchasemo
ney shall have been fully paid the President s authorized
and required to cause patent or patents to be issued to
such person be the bona de purchaser owner
assignee transree of such lands tenements under
and by virtue of any certificates of SALE under and by
virtue of any assignment transfer of such certcate
Provided That in of assignment or transfer Of
certificate of SALE the person applying for such patent
shall give satisfactory proof to the commissioner of the
general landoce Of the preceding transfers or assign
ments.
SEC 8. And be further enacted That majority Of
board of tax commissioners shall have full authority to
transact all business and to perform all duties required
by law to be performed by such board and no proceeding
of any board of tax commissioners shall be void or in
valid in OF the absence OF OF said
commissioners
Sec T. And be 1t further enacted, That any alien crcdi
tor being loyal citizen of the United States from the
friendly nation who shall have taken part against the
United States in this rebellion Of person whose lands
tenements shall have been sold by board of tax
mssoners and redeemed SHALL after the period of
demption has elapsed be entitled to payment out of the
balance of the proceeds of sale of such lands and tene
mens after the shall have been paid into the trea
sury Of the United States of the amount of his lien,
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 the Secretary of
the Treasury shall prescribe
Sec g. And be it further enacted That each board of
tax commissioners shall file in the department of the
treasury transcript of Its proceedings from time to time
the said proceedings shall occur and duplicates OF all
ORDERS resolutions documents and papers, drafts pla
and maps of surveys made 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 or proceedings duly GER
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 it further enacted That the expenses
caused by or incident to the proceedings any board
commissioners shall be paid by the commissioners out
of the proceeds of the sales which have been shall be
made BY them Of any lands or tenements; Provided ho
epey That the bills of such expenses shall be first sub
mted to and approved by the Secretary of the Treasury
Sec Z. And be it further enacted That in any in
which lands shall be redeemed after sale made by the
board of commissioners 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 his part the said board shall certify to the
Secretary of the Treasury the fact that snch lands have
been redeemed the ssept Of the purchasemnney paid
by the purchaser and when the said purchasemoney
paid together with such other circumstances the Sec
retary by general regulation special instructions shall
require and the Secretary on being satisfied that the
lands have been duly redeemed, shall repay, by draft
drawn the treasury of the United States the said pur
chaser the principal and interest of the said purchase
money and the purchaser shall forthwith deliver posses
sion to the owner 50 redeeming as Aforesaid Provided
less in addition to the oath prescribed by existing laws
he shall that he has not taken part with the nsur
gents the present rebellion in any way given them
aid or comfort and shall satisfy the board of commission
that the said oath is true: Proeided also, That
tenant at suleance or at will, shall not be allowed to
redeem shall tenant for years be allowed to redeem
unless he shall satisfy the board of commissioners in adj
dion to the other requirements OF the law, that the
owner Of the reyersonary estate has been loyal and not
In any engaged In this rebellion, in giving
aid or comfort TO rebels. .a'
Sec 8. And be IL further enacted That when lands ten
ement parcels lots of land which have been selected
under direction of the President for government USE
which have been purchased at any sale made by board
OF tax commissioners for the United States have been en-
tered upon by persons claiming presumption rights there
in with the by the authority of the board of
tax commissioners and in accordance with instructions
heretofore issued by the President of the United States
such persons shall be taken and deemed to have acquired
that have been issued that shall shall hereafter be
sued by the said board of commissioners to such persons
shall DO valid and eectus as though issued pursuant to
the act of which this is amendatory. -IF -. |
Sec 0. 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 di
rection of the Secretary of the Treasury shall order
direct Fanny. I-' ~, .i.5f ..3 :.
Sec TO- and be ii further enacted That section se,en Of
the act entitled An act to amend an act entitled An
act for the collection Of direct taxes In nsurrectonary
districts within the United States, and for other purpo
ses be amended by striking therefrom the following
words that 10 to say "or request the to be struck
off to purchaser for less than twohirds of the
assessed value of said several lots or parcels of ground
SEC IL And be it further enacted That in case applica
ton is made to pay tax part of any tract or tracts
lot lots of land embraced in valuation it shall be
competent for the commissioners, whether the valuation
shall have been made by them or by the state authorities
to apportion such valuation and tax in such manner
they may deem just and reasonable and the tax ap
poroned and fixed shall be lien upon the different
parts parcels the If each had been thus orgi
nally valued or assessed. NJ H'-i .'-ii.
SEC L. And be further enacted That each tax com.
missioner is hereby authorized and empowered to admin
lister paths afrmations in all where the same
may erequired under this act and any person who shall
wilfuIy take false oath affirmation In any such case
SHALL upon conviction thereof be liable to the punish
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.
Sec Is. And be it further enacted That purchasers at
any sale persons redeeming In whose behalf wrs of
possession may be issued shall pay to the board of
commissioners for their the of two dollars for
each certificate Of sale certificate of redemption or writ
delivered provided TINT the fees thus received together
with the salary Of the commissioners for any district
shall not exceed the Of four thousand dollars to each
of said commissioners and that any that maybe
received that amount shall be applied in payment of
clerks other persons employed by said commissioners
in pursuance of this act far may be necessary and
the balance If any, paid as the proceeds of the sales OF
lands sold by them are required to be paid
SEC a. And BE- 1t further enacted That any board of
tax commissioners may employ the requisite number OF
clerks surveyors and assistants who shall receive such
compensation the Secretary Of the Treasury may pre-
scrbe and that any clerk appointed by said board may
be specially empowered by the said Secretary to receive
and collect moneys due for direct taxes and rents for
lands leased and to pay them to the said board
Provided hotoerer That he first give security in snch
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 the Secretary of the Trea
ry for duty unless the said Secretary shall in any parcu
1arr s1fropr 10Th vrutoo