The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1872-10-25
OFFICIAL.
r Avs OF THE UNITED STATES PASSED
IL AT THE SECOND SESSION OF THE
FORTY-SECOND CONGRESS.


AN ACT to provide for the redemption and sale oil
lands held by the United States under the sever
al acts levyipg direct taxes, and for other pur-
poses.
| Bet enacted by Rte Senate and House Of Repre-
Sentdtipes of The United States Of 3mericd in Con-
] gress assembled, That all the lands now owned
| or held by the United States, by virtue of pro-
ceedings under tina act entitled can act for the
collection of direct taxes in nsurrectonary dis
trics within the United States, and for other pur.
| poses," approved June seventh, eighteen hundred
| and sixty two, and under acts supplementary
| thereto, or upon the same subject matter, may
be redeemed and restored to such persons as shall
make application therefor to the Secretary of the
| Treasury, through the Commissioner of Internal
Revenue within two years from the passage of
this act, and furnish satisfactory evidence to said
Department that such person or applicant In each
| case was, at the time the United States acquired
title therto, the legal owner of such land, or the
heir at law, or devsee or grantee, in good faith,
| and for valuable consideration, of such legal
owner; but before such redemption shall be
| awarded and title restored on any such appli-
cation and proof, such applicant shall pay into
the treasury of the United States the direct tax
charged against tho lands described in such ap-
plication, together with the cost of advertising
and of the sale of said lands and all other proper
charges against the same, and Interest said tax
from the date of its assessment at the rate of ten
per centum per annum; and interest on said costs
and Charge at the same rate. from tho time they
| accrued and were payable Provided, hover That
II any other person or persons than such appli.
cant shall in any case make satisfactfactory evil
dence to said Department that he or they, after
the acquisition of title by the United States and
before the passage of this act, made valuable and
permanent Improvements ON said land In good
faith and under color Of legal title, 1t shall then
be the additional duty of such applicant for
demption to pay to such person or persons the
reasonable value of such permanent improve
ments at the time of actual redemption and If the
applicant and such person persons fail to agree
upon and amieably settle such claim for improve
ments, then the value thereof shall be assessed
and reportedto the Secretary of the Treasury, un;
der oath, by three competent and disinterested
freeholders, residents of the county or parish in
which such land Is situated, who shall be appoint
ed for that purpose by the UIited States district
Judge of the district where the lands situate,
upon information from the Secretary of the Treas
ury that claim for compensation for such per-
manent improvements is pending in any case, and
unad justed by the parties thereto. 1t shall also
be the duty Ct SAID board of freeholders to state
in their report the nature of said improvements,
when they were made, by whom; and the reason
cases that may be in their judgment material to
fair and Just determination OF the rights of the
parties. They shall send one copy Of such report
to The Secretary of the Tresury, and file dupli.
cate thereof in the office of the clerk OF the high
est court of record of the State, IN the county
parish where such land is SITUATE. The reasona:
BILE fe Is of said board shall be borne and paid
| equally by the parties to said controversy
SIC. 2. That whenever the foregoing conditions
have been complied with, and redemption and re-
| storation of title has been awarded in any case
by the Secretary of the Treasury, it shall be the
duty of the Commissioner of Internal Revenue
to make out certificate of release of the interest
in duplicate, which shall be approved, in writing
by the Secretary Of the Treasury and his appro-
val indorsed thereon; and then one copy thereof
shall be delivered to such applicant and the other
filed in the office Of said Commissioner.
SEQ. g. That the Commissioner Of Internal Rev.
enue, with the approval of the Secretary of the
Treasury, snail, as soon may be after the pas
| sage of this act prescribe and promulgate such
yuies and regulations, not inconsistent with the
provisions Of this act, as may be necessary and
proper to facilitate the execution of this act and
| mi and laae at
ment of the purpose hereof that is practicable
SIC. A. That II, at the expiration of the time
hereinbetore allowed for redemption, there shal!
remain any of said lands unredeemed, it shall
then be the duty of the said Commissioner
of Internal Revenue, under the direction of the
Secretary of the Treasury, to proceed to sell at
the public interests, the lands not redeemed and
restored, and to release and convey the same to
the purchasers In the manner aforesaid, and in
the mean time and until 80 sold to release the
came.
SEC s. That all lands now owned by the United
States acquired under the provisions Of any of the
United States direct-tax acts, situated in the
State of South Carolina, including all tracts or
lots of land purchased under 'army and navy
sales not paid for in full at the present time shalt
be included in the provisions of this act; Provi-
ded, however, That the applications of purcha-
sers under ''army and navy sales, shall, for six
months after the passage of this act, have prece
dence so far relates to the land purchased by
thom. ..-..
SEQ. That all money derived from the sale of
sschool- farm lsnds, under the pr DIVISIONS of
ton eight of an act entitled can ect to continue
in force and to amend IAN act to establish bureau
for the relief of freedmen, and refugees, and for
other purposes" approved July sixteenth,
is now in the custody of the Freedmen's bureau.
be- q nd the same is hereby, appropriated for the
use and support of free public schools in the par
ishes of Saint Helena and Saint Luke, South Car
olina in equal parts to be expended under the d.
rection and control of special board of three
commissioners, who shall be appointed by and
- A. ia H.
Treasury, and shall be duly sworn that they will
| faithfully discharge their duties such commits
sIoners, and shall give such good and sufficient
bonds therefor said Secretary shall require, and
who shall not receive more than one hundred
dollars per year each for their services.
SEC. 7. That the provisions of this act shall not
farms, plantations, or los which are now, in
whole or in part, used or occupied by the United
States for national cemeteries forthe burial of
the dead or other public purposes, or which have
been set apart to any such purpose, or which, un-
der the instruction Of the President of the United
States, have been reserved for military or naval
purposes, or such lot of land on Huting Island,
South Caroline, as may be necessary as site for
the erection of a light house,
| SEos. That the premises known and designated
as block one hundred and twenty three on the
plat of the late commissioners of direct taxes for
said State, in the town of Beaufort aforesaid,
occupied a courthouse for the county of Beau.
fort 10 said State, be, and the same are hereby,
released unto said county, for the public uses OF
said county; and that all sums of money due to
the United States en- account of said premises be,
and they are hereby, released in favor of sad
county.
SIC. o. That section two of act entitled Gan
for the relief of purchasers of land sold for d.
rect taxes In the nsurr dictionary States," appro-
| we'd May ninth, eighteen hundred and seventy.
two, be, and the same is hereby, amended to read
as follows:
SEQ. 2. That in all cases VIII ere the owner ofany
land sold for taxes aforesaid his heirs or as
| signs, has recovered OF shall recover the same
from the purchaser, his heirs or assigns, without
collision on his or their part, by the judgment of
| any United States CONT, by reason failure,
without his or their fault or neglect, of the title
of the purchaser derived from said SALE the Sec
rotary of the Treasury, on the payment into the
| treasury, by the clerk, of the money deposited
with him as Aforesaid and on being satisfied that
any purchaser, his heirs or assigns, withou his
or their collusion, has been evieted from turn
ed out of possession of any such land by tina judg
ment of any United States court, in the manner
before mentioned, is hereby authorized, out ofsny
money in the treasury not otherwise appropriated
to repay to the person or persons entitled thereto
| a sum of money equal TO that originally paid by
the purchaser ofthe land vered, if the same
has been paid into the treasury, or to any person
legally authorized to receive the same for the nj
ted States I"
lrApproyed June 8. 1872. aFH5.