Beaufort Republican. [volume] (Beaufort, S.C.) 1871-1873, 1872-04-25
THE BEAUFORT REPUBLICAN, APRIL 25, 1877

determined upon by three freeholders,
residents of the county or parish, who shall
be appointed by the United States district
| Judge of the districts where the lands are
situated. Said board Of freeholders shall
examine into and make return under oath
to the Commissioners of Internal Revenue
and to the clerk of court of record for said
or parish, which shall set forth the value
and nature of the improvements, when they
were made, by whom, and to whom, in their
opinion, the value of the improvements
belongs. :,
Sec. 2. That if two or more persons shall
applv for restoration of the same property,
then the Secretary of the the Treaenry shall,
from the best evidence obtaina5le, decide as
to which one is Untitled to the benefits of this
act. The Secretary of the Treasury shall
also decide in the same manner as to who
is entitled to the benefits Of the improve
ments.
Sec. 3. That the Commissioners of Inter
nal Revenue, upon being satisfied that the
conditions of restoration have been complied
with, shall make out certificate of release,
in duplicate, which, upon being approved
by the Secretary of the Treasury, the orig
inal shall be given to the party to whom the
lands or lands are restored, and the dupll-
cate retained in the Internal Revenue office
for file. Said certificate shall a re the force
and effect of releasing all right title and
of the United States to the lands which
have been acquired under said United States
dircct-taX act.
Sec. 4. That Commissioners of Internal
Revenue is hereby authorized to ! axe such
rules and regulations as he may deem nec-
essarv for carrying out the provisions Of this
act which regulat onS, after being approved
by the Secretary of the Treasury, shall have
the same force and effect as the provisions
of this act.
Sec. 5. That if no application is made
for restoration ofthese lands as herein pro-.
vided then the Commissioner of Internal
Revenue, underthe direction of the Secreta-
ry of the Treasury, is hereby authorized to
sell at public auction from time to time,
and as soon as possible consistent with the
pnblic interests, the lands not restored, and
if not thus sold then to lease the same.
Sc. 6. That all the lands now owned by
the United States acquired under the provi-
sions of any of the United States direct-tax
act, situated in the Safe of South Carolina,
including all tracts or lots of land purchased
under Army and Navy sales, not be paid
for in full at the present time, shall be in
cluded in the provisions of this act Prorid-
ed, houerer, That the applications of the
purchaser under Army and Navy sales
shall for six months after the passage of this
act have precedence so far as relates to the
lanl purchased by them.
Sc. l. That all money derived under the
provision of section eight ofan act of Con-
gress entitled IAN act to continue in in force
and to amend an act to establish bureau
for the relief of freedmen and refugees, at
tested July l6, 1866, AMI which has been
turned over to the custody ofthe Free dmen 5
Bureau, shall be appropriated for the benefit
Of the public schools, equally, in the pa-
ri-hcS of St. Helena anl S. Luke, South
Carolina. under the direction Of special
board of three Commissioners appointed by
and acting under the instructions Of the Sec
rotary Of the Treasury. Said board shall
give Snch Ion Is a may lie required by the
Secretary of tn, Treasury.
Sc. & That no lots or tracts of land on
which there is a national cemetary, or which
has been SCI apart by the President of the
Unitcl S.atos anl need. for military naval
purposes, shall be included in the provisions
of this act