New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-08-13
LANDS SOLD FOR DIRECT TAXES.
Important Trea.ury ReRuIatlons.

Important q feaSuFy hegu1utlOHss
The following important regulations, IN
der the act OF Congress ''fOr the relief of
.sgarchasers of lands sold for direct taxes in
t-ze insurrectionary States" have Just been
Lssued:
TREASURY DEPARTMENT }
Internal Revenue Office !
Washington, D. g.. July 70, 1872. }
An lands now owned or held by the
Ented States by virtue Of proceedings I'M
der an act entitled IAN act for the collec-
taan of direct taxes in insurrecti0nary dis
t-icts within the United States, and for
other purposes" approved June 7, 1862 and
under acts supplementary thereto or upon
the same subject matter, except such lands
az are excepted by the seventh and eighth
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 the instructions of the President of
the United States, have been reserved for
military or naval purposes, or such lot of
land on Hunting Island, South Carolina as
may be necessary as site for the erection
of a lighthouse; also, block 1913, Beaufort,
South Carolina, now occupied as court
house for the county Of Beaufort, may be
redeemed and restored to the original
owner, heirs-at-law, or devi5ees or grantees,
upon an application therefor to the Secre-
tary of the Treasury, through the Commits
si0ner of Internal Revenue made in com
pliance with these regulations and the pro
visions Of law in relation thereto
!. The application must be made within
two years from June 8, 1872.
2. Satisfactory evidence must be furnished
in each case that the applicant was, at the
date of sale, the legal owner, or is the heir
atlaw, devisee, or grantee in good faith,
and for valuable consideration, Of such legal
owner.
g. The amount of tax charged against
the lands described in the application for
redemption, together with the cost OF ad |
wertising and of the sale of said lands, and |
all other proper charges against the same, |
together with interest at ten per centum |
per annum upon the tax from the date Of |
ats assessment, and upon the costs and |
ether legal charges from the time they ac- |
crued and were payable, must be paid into |
che treasury Of the United States before |
redemption is awarded and title restored.
4. The amount Of tax and other legal |
charges will be ascertained in each case by |
che Commissioner of Internal Revenue, |
subject to the approval OF the Secretary of |
the Treasury.
8. 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 as hereinbefOre mentioned,
after acquisition of the title by the United
States, and before June 8, 1872, it will be
the duty Of the applicant for redemption to
pay to such person or persons the reasOna-
bic value of such permanent improvements
at the time of actual redemption.
6. If the applicant and the party claiming |
compensation for improvements fail to |
agree and to settle the matter. then notice
Of that fact may be filed with the Secretary
of the Treasury, who will thereuDUn inform
q VTuIF Sn%i md ,,F Ia dc |
trict where the lands are situated, that a
claim for such compensation is pending.
Upon receipt of such information said Judge
will appoint three disiDterested freehOlders,
residents of the county or parish in which
such lands are situated, who shall assess
and report the value of the same to the
Secretary of the Treasury under oath.
The report of said treehOiders must set
forth the nature of the improvements, when
they were made, Ivy whom made, and the
reasonable value thereof as aforesaid, and
aIhOther facts that may be in their judg-
ncnt material to fair and just determine
ton Of the rights of the parties.
They must make their report in duplicate;
must send one copy of it to the Secretary of
the Treasury, and file the other in the Office
of the clerk Of the highest court Of record of
the State in the county or parish where
such lands are situated.
8. The expenses of such frceholders in
the discharge of the duties herein mentioned
are u be borne and paid equally by the |
parties to the cOntrOversary.
9. When the lands have been redeemed
under the provisions Of the act Of Congress
approved June 8, 1872, the Commissioner of
Internal Revenue will make out certificates
of release in duplicate, and present the
Same to the Secretary of the Treasury for
his approval. If approved by him they
win be returned to the Commissioner of
Internal Revenue, who will deliyeh the
original to the party redeeming and Fstain
the duplicate on file in his office. Such GER
titicat6 shall be in substance as follows:
1.-THE regulations here include a form Of
the necessary certificate of release.)
10. Purchasers of lands in South Carolina
under "aTmy and navy sales" which were
not paid for in full June 3, 1872, will be al
lowed to redeem the same at any time prior
TO December 9, 1872, and applications for
redemption made by them prior to the last
named date will take precedence of all
other
Al. In all cases in which the claims are
fOr the refundiug of the purchase money
paid at United States direct tax sale for
lands of which the purchaser has been dis
possessed by judgment of United States
court, the claimant will be required to sur
render to the Treasury Department the
CaX sale certificate issued on account of
said sale, where it is possible to do so. If
Vtts must be furnished by the claimant, set
ting forth a satisfactory reason why said
certificate can not be surrendered.
II. A certified copy of the records of the
proceedings of the court by which the pur-
chaser was dispossessed of the lands pur-
chased by him, must be furnished GIN each
case.
Is. The purchase money paid by one who
has been eviCted from or turned out of pos
session of lands purchased by him, by the |
decision of United States court, rendered .
prior to June 8, 1872, will be refunded to
MIN upon his application therefor, sup
ported by evidence of his purchase, and
che payment of the money claimed by him;
nut the land itself will remain charged
with the amount of tax, penalty interest, !
and costs. b. j. SWEET,
Acting Commissioner Internal Revenue.
Approved by me, this twenty ninth day of
July, 1872.
WILLIAM A. RICHARDSON,
NApfiuu GaawaYor,vr IF Il a |