The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1872-08-06
TREASURY DEPARTMENT,


provisions of an act for the relief OF the pur-
chasers of such lands:
TREASURY DEPARTMENT.,
INTERNAL REVENUE OFFICE,
WASHINGTON, D. c., July 29, 1872.
All lands now owned or held by the United
STATES by virtue OF proceedings under an act
entitled IAN oct for the collection of direct
raXes in insurrectionary districts within lhe
United States, and for other purposes" ap-
proved June 7, 1862, and under acts supple
mentary thereto, or upon The same subject
matter, except such lands as are excepted by
the 7th and 8th sections OF the act OF Congress
approved June 8, 1872, viz: Lands, farms,
plantations or lots which are now In whole or
in part used or occupied by the. United States
for national cemeteries, or for the burial of
the dead, or other public purposes, or which,
under instructions of the President OF the
United States, have been reserved for military
or naval purposes, or, such lot of land on Hunt
ing Island. South Carolina, as may be neces-
sary as site for the erection of lighthouse;
also block one hundred and twenty.three,
Beaufort, South Carolina, now occupied as a
courthouse for the County of Beaufort, may be
redeemed and restored to the original owner,
heirs-at-law, or deVIsees or grantees, upon an
application therefor 10 The secretary OF treas.
ury through the commissioner of Internal
revenue, made In compliance with these regu-
lations and the provisions of the law in rela.
tlon thereto. -a 81. tF,..'
/. The application must be made within two
years from June 8, 1872.
II. Satisfactory evidence must be furnished
In each case that the applicant was, at the date
of sale. ths legal owner, or is the heir-at-law,
devlsee, on grantee In good faith, and for val
liable consideration, of such legal owner.
III. The amount Of tax charged against the.
lands described In the application for redemp-
tIon, together with the cost OF advertising, and
OF the sale Of said lands, and all other proper
charges against the same, together with inter-
est at ten per centum per annum upon the tax
from the date OF Its assessment, and upon the
COSTS and other legal charges from the time
they accrued and we're payable, must be paid
redemption is awarded and title restored.
w. The amount Of TAX and other legal
charges will be ascertained In each case by the
commissioner of Internal revenue, subject to
the approval of the secretary of the treasury.
V. If any person other than the applicant,
shall, In any case, In good faith and under
color OF legal title, have made valuable and
permanent improvements on the lands owned
or held % herelnbefore mentioned, after ac-
uuisition of the title by the Unlted States, and
before June s, 1872, it will be the duty OF the
applicant for redemption to pay to such person
| or persons The reasonable value OF such per-
| manent improvements at the time OF actual
| redemption.
vi. lf the applicant and the party claiming
compensation for improvements fall to agree
and TO settle the matter, then notice of that
| fact may be filed with The secretary of the
| treasury, who will thereupon inform the
United States district Judge Of the district
| where the lands are situated, tnat claim for
such compensation is pending. Upon receipt
| of such information said Judge will appoint
three disinterested lreeholders, residents OF
/ In tuh
| situated, who shall assess and report the value
of the same 10 the secretary OF the treasury,
under OATH
The report of said treeholders must set fortt
the nature Of the improvements, When tney
were made, by whom maderend the raasonaoi,
value thereof, Rs aforesaid, aud oil other facts
that may be, In their Judgment, mnlerial to
fair and just determination OF tile rights OF tht
parties. =.
VII. They must make their report 10 dupli
cate; must send one copy oil 1t TO The secretary
ortbe treasury, and file the other In The Office
the clerk of the highest court OF record OF the
State In the county or parish where such lands
are sitnated.
viii. The expenses of euch freeholders ir
the discharge OF the duties herein mentioned
are to be borne and paid equally by the partie!
10 the controversy.
TX. Wnen the lands have been redeemei
under the provisions of the act OF Congress
approved June 3, l6f2, tne commissioner
Internal revenue will make out certificates o
release In duplicate and present the same Il
the secretary Of the treasury for his approval
If approved by him they will be returned Il
the commissioner OF Internal revenue, WHIT
will deliver the original 10 the party redeem
ing, and retain the duplicate OIL the file In hi
office. Such certificate shall be In substance
as follows:
UNITED STATES OF Observation-Disclosures OF RI
Il LEASE.
Whereas, on the - day OF -, A. d. 1856 th
following described tract, lot or parcel uf land
situated in the county or -, In the State
aud particularly described M follows
viz: sold for he unpaid tax charged
thereon, under an act entitled IAN act Tor lh'
collection or direct taxes In insurrectionary dis
trlcts within the United States, and for other pur
poses, - approved June 7, 1902; and whereas -.
l. has produced satisfactory eyljence that ht
| ls legally entitled TO redeem the above descl lhet
properly, and that he has paid into the Treasury
the United States the amount OF tax. penalty
costs and interest required by an act entitled
s.An act TO provide for the redemption aud Hale
lands held by the United States under the severa
acts leyyng direct taxes and for other purposes,
approved Jnue s, 1872, amounting TO the sum
- dollars aud - cents, tile receipt whereof, II
full. Is hereby acknowledged and confessed:
Now, therefore, this 1, TO certify chat the proper
ty hereinbeforesd described ls hereby hen:tfJrtl
discharged from all lien, charge or claim by rea
son OF SAID tax, penalties, interest and 1T.
Commissioner.
| dos, ~