Port Royal commercial and Beaufort County Republican. [volume] (Port Royal, S.C.) 1873-1874, 1874-02-12
MORE DIRECT TAX LEGISLATION.

bill has been introduced into the house Of repre-
sentatives by Mr. Hunton. of Virginia, 'For the re
lief of owners and purchasers Of lands sold for direct
taxes in insurrectionary states"
Section l. provides that the secretary ofthe treas
urey Is authorized and directed to pay to whomsoever
shall be satisfactorily shown to him to be the
owners heirs assigns, legal representatives
OF any lands sold for direct tax under the provisions
Of act approved June T. 1861 and acts amendatory
thereto, without interest, TIE AMOUNT OF PROCEEDS
OF SALE Of said lands less all taxes costs ard legal
charges by of the sale, provided that the own
er shall, before payment, make a quit claim convey
ance Of said property and release mesne rents and
and profits to tine purchaser.
Section II, provides where disputes arises as to the
real owner OF the property that court Of equity
shall ascertain the fact, and receiver shall be
appointed to distribute the proceeds Of the tax sale
accoring to the principles Of equity and the court
shall appoint commissioner TO make the quit claim
Conveyance.
Section LII provides that In case the owners are
incapacitatd by of infancy insanity other
| legal disability from complying with the first two
sections 80 as TO give said purchasers conveyance Of
their interest in said land or In case such former
owners shah refuse to avail themselves Of the privi-
leges conferred by the first two sections and such
fact shall be shown the satisfaction of the secretary
of the treasury, and in case the tax commissioners
in executing the provisions Of said act made 1t their
invariable rule aud practice not to receive the taxes
after forfeiture imposed and before the salc unless
rendered by the owner In person. the secretary shall
| PAY TO PURCHASERS the proceeds Of sale with
interest at the rate OF six per cent from date
ofpayment into the treasury but before such pay
| ment such purchaser shall make quit claim con-
veyance Of said property TO the original owners
which conveyance shall take effect and give the for
mer owner an immediate right Of possession to said
property upon the receipt OF the said money paid by
said purchaser.
As we have only abstract Of the bill before us
we cannot speak with certainty of it. So far We
see we are strongly in favor Of step toward
the settlement Of these titles. The first and second
sections clear enongh and to those assent They
give to the old owner all that the property brought
at the tax sale less the taxes and costs If he choose
to accept it. In some cases he would get more than
he could sell the property for to-day. In most
however, especially the plantation property this
would not be the case. At any rate he has the op-
ton oftaking the money or remaining as he Is
The third section apparently gives the new owner,
the purchaser at the tax sale, or his assigns, SINH
lar option Of receiving back the money which was
paid to the government for the property, and re-
turning the property TO the old owner, or to remain
as he IS II this is the meaning Of the section
in favor Of II also. Under it, in quite number Of
cases. the present possessor would get money by
ri tba IN tbn oil ha
could sell it for This would be especially true Of
houses and lots in town.
This bill is good as far rs II goes, but what We want
is bill comprehensive enough to settle all the titles
by compensation which will be just to the old owD
crs. The pup ascrs ut the tax sale have right to
demand this from the government. Let congress or
der the secretary Of the treasury 10 ascertain the
present value Of all lands and houses sold for dir, CT
taxes and then appropriate enough money TO ildcm-
Nifty the owners for the loss Of their property less
taxes and costs. This would take comparatively n
small sum from the treasury in addition TO the fund
already there which has accrued from the sales Of
this property The legal cost in defending the titles
in the courts which now devoves upon the govern
mcnt will eventually cost rs much.
Two other sections have been drawn up and 70
dcd rs amendments TO Mr. Hunton's bill. The frs
reduces the interest the deferred payments of SOL
diers, sailors and marines from ten per cent TO sew
en- per cent? and also provides that all rents received
by the government since the deferred payment
due shall be deducted from the said interest This is
In accordance with the agreement Of the tax COM
missoncrs as expressed iu their certificates.
The other section proposed, provides for the repay
ment of the one-quarter part payment made under
the army navy and marine sales, which Forfeit
cd In so many cases by an inability to make the
final payment
Anamendmcnt TO the act Of juno s, 1872, ought to
be made, extending the time in which applications
for redemption can be received. The owners are so
scattered 50 poor and hopeless that they have in
many cases failed 10 apply. The time should be ex-
tended one year from next June.
The same act ought still further to be amended.
The school farms" which are the most valuable
tracts In the hands of the government cannot be
deemed undc= the law Of June s, 1872 That law ex-
ccpts from its operations such lands have been se.
aart for army, navy, lighthouse other public pur
poses The commissioner has decided that as the
school farms apart for educational purposes,
and the proceeds from their rents have been ap-
propriatcd, that those tracts come within what is
meant by "public purposes"