Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1865-06-01


an amendment, and certificate of sale ISSUED
by the board to the purchaser or purchasers o
/ SAID lands or tencmcnts, it shall and may b,
! lawful for the tax commissioners to issue, il
such form as the Secretary of the Treasury
shall prescribe, a writ, directed to the mar
shal OF the district in which said lands or ten
ements are situated, commanding him to pu
the said purchaser or purchasers forthwith in
to possession of the said lands or tenements
and to make return of his proceedings unde
the sstid writ within thirty days to the com
missioncrs, who shall keep record of thei
| proceedings in the matter, and who may il
case OF any failure on the part of the said mar
shal to execute the first writ, issue alias anC
pluries writs, as the circum Istancesl may {,
them seem to require. In case the marsha
of the district shall be unable, either by him
self or by deputy, to execute such writ, or il
case there shall be no marshal of the United
States within the said district at the time O
the issuing of said writ, the same may be exc
cutci and returned by any fit person, to bt
specially appointed by the said board of tax
c"mm'3Sionsrs for the purpose, which appoint
ment shall be in writing and endorsed in the
said writ: Proriied That where the lands or
tcnements so sold shall. at the time of such
sale, be occupied by the United States author.
llies Tor hospital or other purposes, the issuing
OF such writ shall be suspended during such
occupancy, and the purchaser or purchasers oi
such lands or tenements shall be entitled to
and receive such rent or compensation for the
use of such lands or tenemcnts as the Secreta-
ry OF the Treasury, under regulations prescri-
bed by him, shall order or direct.
Sec ,. And be it further enacted That
after the time allowed for the redemption of
any lands or tenements which have been or
shall be sold 10y a board Of tax commissioners
shall have n ft.r tba
ey shall have been fully paid, the President is
authorized aud required to cause a patent or
patents to be issued TO any such person a. may
be the bona fide purchaser, owner, assignee,
OF transteree Of such lands or tenements un-
der and by virtue of any certificates of sale,
or under and 10y virtue of any assignment or
transfer of such certificate: Pr0uidsd, That in
case OF an assignment or transfer of certifi-
cate OF sale. the person applying for such pat
ent shall give satisfactory proof to the Com
missioner of the General Land Office of the
preceding transfers or assignments
Sec. 3. And be it further enacted. That
a majority of board of tax commissioners
shall have full authority to transact all bust
ness and TO perform all duties required by law
to be performed by such board, and no pro.
ceeding of any board of tax commissioners
shall be void or invalid in consequence of the
absence OF any Cne Of said commissioners.
Sec. 4. And be it further enacted, That
any lien creditor (beiug loyal citizen of the
United States from the commencement of this
rebellion or alien subject of a friendly nation
who shall not have taken part against the
United States III this rebellion) of a person
whose lands or tenements shall have been sold
by board Of tax commissioners and not re-
deemed, shall, after the period of redemption
has elapsed, be entitled to payment out Of the
balance vi the proceeds of sale of such lands
and tencments, after the same shall have been
paid INTO tue Treasury of the United States
OF the amount of his lien, if a sufficient sum
shall be left for such purpose, after the pay
ment of all claims of the United States, to.
gcther with the costs and expenses Of sale, and
the payment of all prior liens, under sueh
rules and regulations, and after exhibiting
such proof OF his right, as the Secretary of the
Treasury may prescribe.
Sec. D. And be il further enacted, That
each board OF tax commissioners shall file in
the department Of the Treasury a transcript OF
its proceedings from time 10 time as the said
proceedings shall occur, and duplicates of all
orders, resolutions, documents and papers,
drafts, plats, AID maps OF surveys, made on
issued 10y them, and as often and under such
regulations tbs the Secretary of the Treasury
shall prescribe, and copies of any such orders
resolutions, documents, papers or proceedings,
luly certified 10 he full and correct copies un-
ier the hand OF the said Secretary or of the
officer having custody of the said transcripts
aud duplicates, under the seal of the treasury.
shall be evidence with the same effect Us the
originals.
Sec. 6. And be ii further enacted, That
.he expenses caused by or incident To the pro-
,eedngs of any board of tax commissioners
shall be paid 10y the commissioners out of the |
proceeds Of the sales which have been OF shall |
pe made by them Of any lands or tenements: |
PrOriaei, h0gerer, That the bills of such ex- |
oenseS shall be first submitted to and approx. |
ID 10y the Secretary of the Treasury.
Sec. Z. And be it further enacted, That in |
my case in which lands shall he redeemed af- |
ter sale made by the board of commissioners, |
aad after the moneys received by them on the
sale of such lands has havel been paid into
the treasury, 10y the owner complying with ali
the provisions of the law relating to redcmp-
ton necessary to be complied 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 purchase
money paid by the purchaser, and when the
said purchase money was paid, together with
such other circumstances as the Secretary, by
general regulation OF special instructions shall
require, and the Secretary, on being satisfied
that the lands have been duly redeemed, shall
repay, by draft drawn On the Treasury of the
United States, the said purchaser the princi-
pal and interest of the said purchase money;
and the purchaser shall forthwith deliver pos
session to the owner so redeeming as aforesaid:
ProVided, hoperer, That no owner shall be ell
titled 10 redeem unless. in addition to the
oath prescribed by existing laws, he shall
swear that he has not taken part with the in
surgents in the present rebellion, or in any
way-given them aid or comfort, and shall sat
isfy the board of commissioners that the said
oath is true: ProUided, also, That tenant,
at sutf france or at will, shall not be allowed
to redeem, nor shall tenant for years be al
lowed to redeem, unless he shall satisfy the
board of commissioners, in addition to the
other requirements of the law, that the owner
of the reyersiOnary estate has been loyal and
not in any manner engaged in this rebellion,
nor in giving aid or comfort to rebels.
Sec. g. And be it further enacted, That
when lands, tenementS, parcels, or lots Of land,
which have been selected under direction of
the President for government use, or which
have been purchased at any sale made by a
board of tax commissioners for the United
States have been entered upon by persons
claiming pre-emption rights therein, with the
consent or by the authority of the board Of
tax commissioners, and in accordance with in
struct0ns here tofore issued by the President
of the United States, such persons shall be ta-
ken and deemed to have acquired rights of
pre-emption in said lands; and all certificates
that have been issued or that shall shall here
after be issued by the said board of commis-
sioners to such persons shall be valid and ef-
teetual, as though Issued pursuant TO the act
OF which this is amendatory.
Sec. .. 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, as the
Commissioner OF Internal Revenue, under d.
rection of the Secretary OF the Treasury, shall
order and direct.
Sec. 10. And be it further enacted, That
section seven of the act entitled An act to
amend an act entitled An act for the collec-
tion of direct taxes in insurrectionary districts
within the United States. and for other pur-
poses be amended by striking theretrom
the following words. that is to say: " Or re-
quest the same to be struck off 10 a purchaser
for a less sum than two-thirds of the assessed
value Of said lots or parcels Of ground.
Sec. IL. And be it further enacted, lsat
each tax commissioner is hereby authorized
and empowered to administer oaths or athrm-
ations IN any cases where the same may be re-
quired under this act, and any person who
shall wiliully take false oath OF affirmation