The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1865-07-11

has been or shall be- made by board Of tax commission
ers appointed pursuant to the act OF which tins Is an
amendment and certificate Of sale issued by The board
to the purchaser purchasers OF said lands or tehemen
it shall and may be lawful for the tax commissioners TO
ISSUE such form the Secretary of the Treasury shall
prescribe writ directed 10 the marshal OF the district
In which said lands OF tenemens situated, command
ing him to put the said purchaser or purchasers 1orl
with into possession of the said lands or enements and
to make return of his proceedings under the SAID writ
within thirty days to the commissioners who shall keep
record Of their proceedings in the matter and who may
in case Of any failure on the part OF tho SAID marshal 70
execute the first writ issue alias and pures wrts as the
circum stances may to them seem to require In case
the marshal of the district shall be unable either by
himself or by deputy to execute such writ, or in case
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 conms
sioners for the purpose which appointment shall be in
writing and Endorsed in the said writ Pr0rided That
where the lands tenements sold SHALL at the time Of
such sale be occupied by the United States authorities
for hospital or other purposes the issuing of such whit
shall be suspended during such occupancy and the pu
chaser purchasers of such lands teneens shall he
entitled to and receive such rent compensation for the
of such lands tenements the Secretary Of the
Treasury under regulations prescribed by him, shall
| der or direct
Seq, And be ii further enacted, That after the time
allowed for the redemption Of any lands tenements
which have been shall be sold by board Of tax
missoners shall have passed, and after the purchasemo
ney shall have been fully paid the PRESIDENT authorized
and required to cause patent patents to be issued TO
any person may be the bona de purchaser owner
assignee, tansfefee of such lands enements under
and by virtue of any certificates Of SALE under and by
virtue of any assignment or transfer OF such certhcate
Pforided, That in case of an assignment or transfer Of
certificate of sale, the person applying for such patent
shall give satisfactory proof to the commissioner Of the
general andoice Of the preceding Transfers or assign
ments.
Sec g. And be it 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 proceeding
commissioners I'M
valid in consequence OF the absence of any of said
commissioners. sf,#H..
SEC. A. And be it further eadctd That any alien ered
tor (being loyal citizen of the United States from the
commencement of this rebellion, alien subject Of
friendly nation who shall not have taken part against tho
United States in this rebeon) of person whose lands
tenemens shall have been sold by board of tax
missOners and not redeemed shall after the period of
dempton has elapsed be entitled to payment out of the
balance of the proceeds of sale Of such lands and ene
ments after the same shall have been paid to the trca
sury of the United States Of the amount of his len if
sufficient shall be left for such purpose after the
payment of all claims of the United States together with
the costs 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. NJ. .#-
SEC. s. And be 1t 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 plats
and maps of surveys, made issued by them and as
often and under such regulations the Secretary Of the
Treasury shall prescrihe 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. 6. Aud be il further enacted That the expenses
caused by incident to the proceedings of any hoard of
commissioners shall be paid by the commissioners
of the proceeds of the sales which have been shall lie
made by them Of any lands or tenements PForded ho
That the bills of such expenses shall be first sub
mited to and approved by the Secretary OF the Treasury
SEC. T. And be &c further enacted That in any case in
which lands shall he redeemed after sale made by the
board OF commissioners and after the moneyreeved by
them on 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
piled with 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
by the purchaser and when the said pure hasemoney was
paid together with such other circumstances the Sec
rotary by general regulation or 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 pr-
chaser the principal and interest of the said purchase
money and the purchaser shall forthwith delyerposses
sion to the owner 20 redeomns as aforesaid: Pforidd
hooeuer, That no shall be entitled to redeem nm
less In addition to the oath prescribed by existing laws
he shall swear that he has not taken part with the nsr
gents in the present rebellion or in any way given them
ers that the said oath Is rue Pr0rided also, That
tenant, at su erance or at will shall not be allowed to
redeem nor shall tenant for years be allowed to redeem
dtiop n, tho otbe, rsa;ramants of ~ in,m 49, a.,
owner of the reyersionary estate has een oyal and nf
in any manner engaged in his rebellio nor in oiyn
aid or comfort to rebels.
SEC s. And be IL further enacted, That when lands ten
ements parcels or lots of land which have been ctI
under direction of the President for Government usa ar
which have been purchased at any sale made Inv haal
of tax for the United States have aa
tered upon by persons claiming nre.enn,n rita ti,o
in with tho consent or by the authority of tho booi If
tax Commissioners and In accordance with nstTnrti'
here tofore issued nv the President of te Tnitej
such persons shall be token and deon,a m boYo
Isns OF preempuon IN SAID lands ana all certificates
'1 i'e peei Ssueu " tnat sIa SMUT hereafter he s-
sueu ~ lh9 sau oou OIL commissioners 10 such persons
uaii 70 S anu enectus' s though issIea pursuant TO
ue act Vi winch TINS Is alheiidatory
sro O. AMI be "A further, s,octe5 Tbo+ ho,uI. e -
comms,ionars shaI Give such -, p etus Va ''A
of sales of Ian5 to he o,I h Ih"n, y uett'u!eh';
law "a the commissioner of internal pey.nn iS a; ~
rcction of the Secretary of The Traos,,ry sia IT, VI
direct 'N''' ~ ''' ~
SEC. TO- And BE- it further enacted That section sftea of
the act entitled An act to amend act entitled AN
districts within the limited state and t
SEES be amended nv striking t,ereFrom tba fl,ri
words that ia TO soy: 0or REQUEST tha snn, IN M stn
off to a purchaser for less sun, than t,rotbis ~ NJ
assessed value of said seyera lots or parcels of ronnd
SEC. H. And be 1t further enacted That in applca-
ton is made 10 pay tax on part OF any tract tracts,
lot or lots of land embraced in one valuation it shall be
competent for the commissioners whether the valuation
shall have been made by them or by the state
to apportion such valuation and tax in such manner
they may deem just and reasonable and the tax ap-
portioned aud liked shall be lien upon the different
parts or parcels the same as it each had been thus orgi