Wilmington daily commercial., 1872-12-20

p tased at the Second Session Of the Forty-sscoyd
Congress.
[GEsERAL NATURE, No. 1901
AN ACT TO provide for the redemption and sale OF
lands held by the United States under the several
acts leyying direct taxes, and for ether pur-
poses.
be u enacted By The Senat' and HOUSE Of Rprsssrta
fires Of the United States Of America IN Congress az
NeDlb'ed That all the lands now owned or held by
fhe United Stateo, by virtue Of proceedings under
the act en- tiled IAN act for the collection Of direct
taxes IN insurrectonary districts within the Emitted
States and for ether purposes approved June Rey-
eI O eighteen hundred and sixty-two, and under
acts supplementary thereto, or upon the same sub
ieet matter, may be redeemed and restored TO such
ersons as shall make application therefor 10 the
Secretary of the Treasury, th gh the Comm sslon-
ti OF Internal Revenue, within Two years from the
ma sage OF this act, and furnish salts aetery evi-
dence to said Depar' mcnt that such persf or ap-
picant In such case was, at the time The United
States acquired title thereto the legal owner Of
such lana, or the heir at law, o. d v,see, tOr
grantee In q cd faith, and for valuable nsiefa-
tion,l Of snch legal owner; bnt before such re-
such application and proof such applicant shall
ay into the treasury Of the United States the direct
tax charged against The lands described In such an.
picatl0n together with the cost Of advertising and
NJ the sale Of said lands and all other proper charR
es against the same, and interest snid tax from
the date OF Its assess ont a. the rats Of ten per CEN
tum lper a. mum, and int rest on said costs and
charges a. the same rate, from the time they accru
ed and were payable; PToUidef hOiOsuer, That II
any other perst n or Per7Ons than such applicant
shall In any case make isaCtory evidence TO said
Department that he or they, after the acquisition
VI title by the United States and before the passage
OF tbil act, made valuable and permanent lmpr Jve-
ments on said land In good faith and under color OF
legal title, IL shall then be the additional duty Of
such applicant for redemption 10 pay 10 such per-
son OF persons the reasonable value OF such perma-
nent Improvements at the time OF actual redemp-
Zen; and II the applicant and such person or per-
sous ihil to ee upO and alncably settle such
raim for improvements then the value thereof shall
he assessed and reported to the Secretary OF the
treasury under oath, by three competent and dis
frpR al np ar
parish in which such land is situate who shall be
appointed for that pprp.s by the United STATES
district Judge OF the district where the lands sit
nate, upon information from the Secretary Of the
Treasury that q claim for compensation for such
permanent improvements Is pending in any case,
hnd unadiua1ed by the parties theti IL shall Also
he u duty Of said board OF reehoders TO state IN
their report the nature of said improvements, when
they were made. by whom, and the raasOnable a'ue
thcreo az Aforesaid, and any other facts that may
he In their Judgment materis TO fair and Just de-
termination OF the rights the parties. They snail
send one copy OF such report 10 the Secretary OF the
Treasury, and nle duplicate thereof In the ONCE
Of the clerk Of the highest court OF record OF the
state In the county or parish whers such land Is
be borne and paid equally by the parties to said con-
t-oversy,
SEl- q That whenever the foregoing conditions
have been complied with and edTmptlon and re-
s0ratlOn Of title has been awarded In any case by
the Secretary Of the Treasury II shall be the duty
OF the Commissioner OF the Internal Revenue 10
make out certificate Of release OF the interest and
title OF the United States In and 20 such lands In
duplicate, which shall be approved, In writing, by
THE Secretary OF the Treasury and his approval in
dnfsed thereon and then one copy thereof shall he
delivered TO such applicant and the other filed In the
once OF said Commissioner.
SBC- 8. That the Commissioner Of Internal Reve-
nue. with the approval Of the Secretary Of the Trea
snry shall, as soon as may he after the passage of
THIS act, prescribe and prOmn gate such rules and
regulations, not inconsistent with the provisions o
ihis act as may he necessary and proper 10 facill
tate the execution Of this act and secure the most
4 eedY and least expensive attainment OF the pur-
pose hereOf that ls practicable.
sEc T. Thatif ut the expiration OF the time here
inhefOre allowed for redemption. there shall remain
any Ofsaid lands unredeemed, II shall then be the
dnly OF the said Commissioner OF Internal Reve-
ne under the direction OF the Secretary Of reasu-
~, TO proceed 10 sell at public auction as soon
may he consistent with the public interests, the
lands not redeemed or restored, and to re ase and
convey the same to the purcha ers In the manner
aforesaid and ~ the mean time and until 30 sold to
released the same.
SIC 8 That all lands now owned by the United
states acquired under the provisions OF any OF the
United states drec tax acts situat In the state
uf south Carolina ncl1dng all tracts or lots Of land
purchased aud "army and navy" sales, not paid for
Ia iu at the present time, snail he included In the
provisions Of this act; frOpided hOrereT, That the
u plcati ms Of the purchasers under 'army and
hay} sales shall, for six months after the passage
ui THIS act have precedence 30 far az relates 10 the
laid purchased by them.
SIC. 6. That ali money derived from the sale OF
's5hCol farm" lands under the provisions Of Bec-
tun eight Of an act entitled An act TO continue in
force and amend AN act TO establish bureau for
me relief OF freedmen and refugees ana for other
u td Hnd hlGty-sX and which money IL now In the
custody of tue Freedmen's bureau, be, aad the
hereby appropriated for the use and support of free
public schools In the parishes OF saint Helena and
saint Luke South Carolina, in equal parts to be eN-
pended under the direction and control OF special
board of three commissioners, who IN III be up
pointed 10y and act under the direction OF the ecrs
lury Of the Treasury, and shall be duly sworn that
they viii faithfully discharge their duties as such
cUnmiassOners, and shall give such good and sulll-
Client bonds therefor as aid Secretary sha require,
who shall not receive more than one hundred dollars
per year each for their services
sEU. 7. That the provisions Of this act shall not
he construed to apply to Or embrace any Ian b
hrms, plantations or lots which are now, In whoel
tri part, used or occupied by the United states
iur national cemeteries, or for the burial OF the
deud, or other public purposes, or which have been
~ bpart 70 any Hnch purpose, or when, under the
ave been reserved for militery or naval purposes
OF such lot Of land on Hunting Island, South caro-
ma, AS may be necessary as site Tor the erection
II ighthOuBe.
SEQ s. That the premises known and designated
as block one hundred and twehty-three on the pial
Ui the late commissioners OF direct taxes Tor sale
ldle, 10 the town Of Beaufort aforesaid, now occu
p as courthouse for the county OF Beautort II
said state, be, and the same are hereby, released
unto said county, for the public uses OF said ooun
~; and that all sums OF money due TO the Uni
ted States on account OF the said premises be
Ahd ley are hereby released IN favor Oh the sal
county.
sAc' O. That section two of an act entitled IA
act Iur the relief of purchasers OF land sold Tor oil
rect taxes In the lnsurrectionary States, approx
ed May ninth, eighteen hundred and seventy-two
be, aud the same is hereby, amended TO read as fol
lows:
'sEo. 2. That In all case where the owner Of an
land sold for taxes as Aforesaid, his heirs or AZ
blgis, has recovered or shall recover the same ffoI
the purchaser. his heirs or assigns, without collu
sion un his or their part, by the Judgment OF an
United States court, by reason OF failure, wthou
mr. or their fault or neglect OF the tlte OF the pn
chaser derived from said sale, the Secretary OF IN
Treasury, on the payment into the treasury, by IN
clerk, the money deposited with him as aforesaid
and On being satisfied that any purchases, his hell
or assigns without his Or their collusion, has bee
eHltted from or turned out OF possession OF an
such land by the Judgment OF any United Stat'
cuur', In the manner before mentioned, Is herel
authorized, out OF any money in the treasury NJ
Otherwise appropriated, to repay TO the person
persons entitled thereto IL sum OF money equal
that originally paid by the purchaser OF the land
Iecovered,if the same has been paid into the Treas
fyor " any person legally authOrlzedto receive u
same for tile United States"
Approved, June 5, 1872.
GENERAL NATURE-No. ILL