Delaware State journal and statesman., 1865-06-09

enemeus uuler and by virtue Of any certificates OF sal
or under and by virtue Of any assignment or tanser
such eerneAte' Ff0pided That la case OF any AssgI
1en or transfer Of certificate Of sale, the person app
ing fov such patent shall give satisfactory proof TO th
commissioner q the general andofce of the preeedln
transfers or assignments
Sec. 3. And be It further enacted, That majority
board Of tax commissioners shall have full authority
transact all businas and 10 perform all duties required b.
law to be performed by such board aud proeeeding
any hoard Of laH commissioners shall be void invA
mlsHonsrF
Sec Aud he II further enacted That any lien credl
tor (beng loyal citizen OF the United States from ht
com mehcement Of this rebellion, alien subject Of
friendly nation who shall not hAvo taken part against the
United States IN this ebslllon) Of person whose landi
mlssoners aud not redeemed shall after the period Of
dempuon has elapsed be entitled to payment out Of the
balance OF the proceeds Of sale of such lands aud tene
menisi aiier the same shall have been paid into the
treasury oi the United States Of the amount Of his lien
suncent sum shall be left for such purpose after the
oi all claims of the United States together with
the costs and Of sale aud the payment Of all
prior liens, under such rules and regulations, and after
exhibiting such proof Of his right the Secretary Of the
Treasury shall pTe6cribe
Sec. O. And he 1t further enacted That each board OF
tax eommlssiones shall die In the Department OF the
Treasury transcript OF s proceedings from time to
Time AZ the said proceedings shall occur and duplicates
Of all ORDERS resolutions documents and papers, drafts
pas and maps oi surveys made Issued by them and
~ often aud under such regulations the Secretary Of
me IfeAsury shall Prescrbe aud copies Of any such
9rueIs resolutions documents papers, OF proceedings,
duly certified 10 be full and correct copies under tbs
hna me said Secretary Of the officer having custody
the originals.
Sec. o. And he il further enacted That the expenses
caused ny or Incident 10 the proceeding OF any board Of
tux communist ners, shall be paid by the commissioners
out Of the poceels Of the sales which have been shall
be maze " them Of any lands OF tenemens Provided
hoi0egef That the bills of such expenses shall be first
submitted to and approved by the Secretary of the
Treasury
Sec. !. And be 1t further enacted That In any case In
which lands shall bs redeemed, alter sale made by the
board oi commissioners and after the money received by
uf zurbl lauHa has haan int ba
treasury by the owner complying with all the proyi
eions o. the law relating TO redemption necessary to be
complied with on his part the said board shall certify to
the Secretary Of the Treasury the fact that such lands
nave been edsemei the amount Of the puTch
paid by the purchaser and when the said purchase money
was paid together With such other circumstances the
Secretary by general regulation special instructions
shall require, and the Secretary 6sng satisfied that
the iAnus nave been duly redeemed, shall repay by draft
drawn on the Treasury Of the United States the said
purchaser the principal and interest Of the said purchase
money aud the purchaser shall forthwith deliver pos
session to hs owner edseming Aforesaid Prorided,
hoVeref That no owner shall be entitled to redeem
less In addition to the oath prescribed by existing laws
he shall that he has taken part with the
turgents In the present rebellion, In any way given
them AID or comfort, and shalt satisfy the board Of
commissioners hat the said oath Is true Provided also,
That tenant at tsrAnee at will, shall not be al
lowed to redeem, nor snail tenant for be allowed
TO oredeem unless he shall satisfy tho board Of commits
soneIs In addition 10 the other requirements OF the law
hat the owner Of the reyersionAry estate has been loyal
and not In any engaged In this rebellion in
giving aid or comfort to the robels.
bso s. And be It further enacted That when lands,
tenements parcels OF lots OF land, which have been
leeted under direction Of the President for government
use or which have been purchased at any made by
board of tai commissioners for the United States
been entered upon by persons claiming rights
therein with the by the authority Of the board
Of tax commissioners and with instructions
heretofore issned hy the States eh
persons shall ts taken and deemed to have acquired
rights OF presumption In said lands aud all certificates
that have been Issued or that shall shall hereafter be is
sued by the said board OF commissioners to such persons
shall be valid aud efsctual, though Issued pursuant
10 the act Of which this Amsndatory.
Sec v. And be II further enacted That boards of tax
commissioners shall give such notice by Advertisements
of sales OF lands to be made by them authority ofaw
as the commissioner Of internal revenue, direction
OF the secretAytf the Treasury shall order and direct
Sec 10 And be 1t further enacted, That section
oI the act entitled An act to amend an act entitled AN
act Tor the collection OF direct axea In insurrctonary
districts within the United States and for other pu-
poses be amended by striking thererom the following
Words that Ia 10 "Or request the same to be struck
OF 10 purchaser for less than twothirds Of the
assessed value Of said seysra lots parcels OF ground
Sec. II. And bs 1t further enacted That In ease app
cation Is made to pay tax part Of any tract aea
lot or lots Of land embraced in valuation It shall be
competent for the commissioners whether the valuation
snail nave beeu made by them or by the state author
ties, TO apporon such valuation and tax In such
ner as they may deem Just and reasonable, aud the tax
70 apporOned and fixed shall be lien upon the differ
ent partl or parcels the u each had been thus
originally valued AsseB ed.
Sec NJ. And be 1t urher enacted That each tax com.
missioner IL hereby authorized and empowered adln.
lster oaths or Armaons In all where the may
be required under this act and any who shall will
iully take false oath or Affirmation 10 any such case,
SHALL upon conviction thereof be liable the punshment
and penalties provided by the laws Of the United States
for tine crime of perjury and shall moreover forfeit the
sum OF five hundred dollars.
See 49, And be further enacted That purchasers at
any sale psaons rsdeemng In whose behalf writs OF
possession may be issued shall pay 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 any district
shall not exceed the Of four thousand dollars each
Of said commissioners and that any that may be
received that amount, shall be applied in payment
clerks other persons employed by said commission
in pursuance OF this act far may be necessary
and the balance Il paid the proceeds othe sales
OF lands sold by them, are required 70 be paid.
Sec. "a Aad DO 1t further enacted That any board Of
clerks surveyors and assistants who shall receive
compensation as the Secretary Of the Treasury may pre-
serbe and that any clerk appointed by aald board may
be specially empowered by the said Secretary receive
and collect moneys due for direct taxes aud for
lands leased and to pay them over to the said board
Propded, h0OeVef That he fret give security ln such
and with such conditions the said Secretary may
direct with suIstes to be approved by HIM and each
commissioner shall BE- held 70 have entered on the dis
charge OF his duties when he shall have given approved
security taken the required oath, received his commits
sion and reported at the Office Of the Secretary Of the
Treasury for duty unless the said seoreAry shall In any
particular case, direct otherwise.
Sec TO- And be It further enacted, That where lands
or tenements have been or shall hereafter be- sold under
the provisions OF the several acts OF Congress- relating to
the sale Of ands for direct taxes in nsurreetionAry dis
rels In tracts which, at the time OF sale held by
two or freehold owners, In severalty, any OF
these owners being otherwise entitled to redeem shall
be ALLOW ed to redeem for the piece parcel land held
by him as freehold owner, as Aforesaid. paying his
propoonabl0 part Of the tax penalty, costs expenses
and nlerss-the said proporonable part 10 be aleen
ed by the said commissioners And It shall be optional
with the purchaser ethOr to retain the residue Of the
tract purchased after redemption Of part TO
render his certificate Of purchase to the commissioners
receive back from them the amount of the
money paid with interest and In he shah elect 10
retain the piece parcel unrsdeomed, he shall surrender
bis certificate or the whole tract purchased and the
said board shall Issue certificate for the piece
certificate Jor he piece or parcel of land retained
APPRoV ID, March 3, 1905.