The Albany register. [volume] (Albany, Or.) 1868-18??, 1872-08-30

under the act entitled IAN act for The collie
ton of direct taxes surre,,llopary tlistrt,
within the Unhe States, and for other M
poses" approved June seventh, eighteen hm
Wired anil six'y-two, and under ae's suppl,
mcn.ary there U, ur upon the same s,ltc,.
| matter may be rlsitelnpt ami restored
s,s'h persons as shall make app'isa,icn Their
Tor 10 lie Secretary d he ruasnry, thIong
nc Commissioner oI Internal Rcycnnc, viii,
mtwo years irom the passage Of This ,ltt, anti
furnish satisfactory evidence TO said Depart
ment that such person nr applicant In each
ease was, at the time the United States a.
CURED title thereto, the legal owner of sush
| latd, or the heir at law, or deviSee, tdr grar.
tee, In good fifth, and for valuable considera.
hon,l OF such legal owner; but before such
redemption shall hawartled and title restored
on any such application and proof, such az
P icant shall pay into the treasury Of tho
United States the direot tax charged against
the lands described In such application, TO.
gcthcr with the cost of advertising and Of the
sale Of sail lands, and all other proper char
| gcs against the same, and interests on said tax
rom he date Of It's assessment at the rate oil
ten per centnm per annum. and interest on
said costs and charges at the same rate, from
| the time they accrued and were PAYABLE;
Provided, however, That Ii any other person
or persons than such applicant shall In any
case make satisfactory evidence to said De
partment that he or they, ai.er the asqtlisi-
it0n OF title by the United S. ates. and before
the passage OF this act, made valuable and
permanent improvements on said land in
good faith and under color of legal title, Il
shall then be the additional duty. Of such ap-
plcant for redemption 10 lay to such person
or persons the reasonable value Of such Der. |
manent improvements at the time OF actual
redemption; and II The applicant and such |
| person or persons fail TO agree upOn and |
amicably settle such claim for improvements,
then the value thereof shall be assessed and |
reported TO the Secretary Of the Treasury, |
under oath, by three competent and disin or.
ested freeholters, residents Of the county or
parish In whichsilch land is situate, who shall |
| be appointed for that purpose by The United |
states district judge Of the district where the
ands are situate, upon information from the
Secretary Of The Treasury that claim for
compensation for sllih permanent imroyc-
lnen's Is pending in any case, and unatijllsted
" The l1rsies thereto, II shall alsa lie the
duty el said hslrl nf ircehodlers to saein
Their report the ia.iit 0l said improvements,
Wien they were made. by whum, and The
reasonable value thereof, MS aforesaid, and
any other facts that may be IN their Judgment
material TO a litir and Just determination Of
the rights Of the parties. They shall send
one copy OF slch report TO the Secretary of
the Treasury, and file duplicate lhereofin
the Office Of the clerk Of the highest court If
record of the State, in tho county or parish
where such land Is situate. The reasonable
fees Of said beard shall he borne and paid
equally by the parties to said controversy.
SEC. 2. That whenever the foregoing CON
di;ions have been complied with, and releml,-
iion and restoration Of title has been awarded
in any case by the Secretary of the Treasury.
it shall I've the duty Of the Commissioner Of
the Internal Revenue 10 make out Certificate
or release Of The Interest aud Ii le Of the Unit
ell States in and to such lands, IN dublicate,
which shall be approved, In writing, by The
Secretary Of the Treasury, and his approval
indorsed thereon, and then one copy thereof
shall bc delivered to such applicant and the
Other filed In the Office Of sail Commissioner.
SEC. 8. That the Commissioner Of Internal
Revenue, with the approval Of the Secretary
OF the Treasury, shall, as soon as may he after
the passage Of this act, prescribed and pro.
mitigate such rules and regv ations, not inuOn-
sisteut with the provisions of this act, as NAV
be necessary and proper 70 facilitate the exc
nulion of this act and secure the most speedy
and least expensive attainment Of the ptirposc
hereof that Is practicable.
SEC. 4. That II. at the expiration Of The time
herein before allowed for redemption, Il ere
shall remain any OF SAIL lands unrcdeemed,
II shall then be the duty Of the said Commits
rlJlS' Va hVNGliNCy HlNlCT tllC
iiln If fhe Secretary Of the Treasury, to pro-
cecd 10 sell al public auction, as soon as may
be consistent with the public interests the
'ands not redeemed aud restored, and TO re-
lease and convey the same to the purchasers
In the manner Aforesaid, and In the mean Time
and until so sold to release the same.
SEC. 5. That all lands now owned BY the
United states acquired under the provisions
Of any Of the United States dircct-tax ATS
situated in the State of South Carolina, in.
Guiding all tracts or lots of land purchased
and "army and navy" sales, not paid for in
full at The present time, shall be included In
the provisions OF this adt Provided, however,
That the applications Of The purchasers under
"army and navy" sales shall, for six months
afi ier the passage Of this act, have precedence
so far as relates to the land purchased by
them.
SEC. 6. That all money derived from the
81 e Of ''sihool-farm" lands, under the pro-
yiions of section eight of an act entitled "An
act to continue In force and to amend An act
to establisha bureau for tho relief of freed
men, and refugees. and for other purposes"
approved July sixteenth, eighteen hundred
and siXty-SiX. and which money Is now In the
custody Of the Freedmen's bureau, be, and
the same Is hereby appropriated for The use
and support of free public schools in the
parishes of Saint Helera and Saint Luke,
South Carolina, in equal parts, ia be expended
under the direction and control Of n special
board of three commissioners, who shall be
appointed by and act under the direction of
the Secretary of the Treasury, and shall be
duly sworn thai they wllliaithfully discharge
their duties a. such commissioners, and shall
give such good and sufficient bonds therefor
as said Secretary shall require, and who shall
not receive more than onehundrcd dollars per
year each for their services.
SEC. 7. That the provisions Of this act shall
not he construed to apply to or embrace any
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 have been set apart to any
such purpose, or which, under the instruction
of the President OF the President Of the
United States, have been reserved for mill
AIRY or naval purposes, or such lot of land on
Hunting Island, South Carolina, as may be
necessary as site for the erection Of a light
house.
SEC. 8. That the premises know and deslg.
latcd as block one hundred and twenty-three
IN the plat of the late commissioners of d.
ext taxes for eald State, in the town of
Beaufort aforesaid, now occupied as court
louse for the county Of Beaufort, In said
yate, he, and the same are hereby, released
INTO said county, for the public uses Of said
ounty; and that all sums Of money due to
he United States on account Of said premises
Ne, and they are hereby, released in favor of
ail county.
SEC. 8, That section two of an act entitled |
An act for the relief Of purchasers Of land /
old for direct taxes IN the insurreciionary /
,ates," approved May ninth, eighteen hum |
lred and seventy-tw0, be, and the same Is
lereby, amended to read as follows:
SEC. 2. That In all cases where the owner !
4 any land sold for taxes as aforesaid, his
eirs or assigns, has recovered or shall re- /
over the same from the purchaser, his heirs I
r assigns, without cOllusion on his or their /
art, by the judgment Of any Uuitcd States
ourt, by reason Of failure, without his or
heir fault or neglect, Of the title Of the pur-
hrser derived from said sale, the Secretary |
+ the Treasury, on the payment into the
reasnry, by the clerk, Of the money deposited
Tith him as Aforesaid, and on being satisfied 3
hat any purchaser, his heirs or assigns, with 3
ut his or their collusion, has been evictcd {
rom or turned out of possession Of any such |
and by the Judgment Of any Unite1 States d
ourt, In the manner before mentioned, 10 here. /
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