Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1876-04-26
TEXT OF THE BILL.

A bill to provide for and regulate the man.
ner of redeeming lands sold for nOn-pay
ment of direct taxes:
Be it enacted By the senate and house
of representatives. of the United States
Of america in Congress assembled,
That all lands, houses and tenements
sold for non-psyment Of the direct tax
due the government Of the United States
under and by virtue of an act Of con-
gress approved August 5, 1851, and the
various acts subsequent to and amend
stOry thereof, aud which we're
bought for and in the name OF the
United States, and the title to which
acquired by such purchase still remains
vested therein, may be redeemed within
two years from and after the passage Of
this act, by the person CT persons, his or
her heirs, assigns, or legal representa-
tives, in whom the legal title to such
lands, houses and tenements was vested
at the time the same was sold, upon the
payment into the treasury of the United
States of the amount Of direct tax as.
sessed thereon, and all cost incurred by
the government of the United States in
assessing said tax and advertising and
selling said property, together with six
per cerltlLn1 interest thereon from the
date of sale: Provided, however, That
when any Of the persons above named,
other than the person or persons in
whom the legal title Of said property
was vested at the time Of sale, shall re-
deem the same as heTeinbefore provided
for, the benefit OF such redemption shall
accrue to those who would have been le-
gally entitled to the estate had no such
sale ever been had; and the person 80
redeemibg shall acquire no title thereby
except such as he may have had, or was
entitled TO have, previous to such sale.
Section 2. That where any lands,
houses and teuements have been sold
Tor direct taxes, and the title thereto
still remains vested in the United States
by reason OF having purchased the same
at such sale, and the legal owner there
of, his heirs, assigns, or legal representa-
tives, shall desire to redeem said prop
erty, as hereinbefore provided for, he or
they shall make written application to
the commissioner Of internal revenue,
accompanied by 8 description of the
particular property in question, and
certified copy from the records OF the
county or parish in which the same is
situated Of the title by which it was held
at the time of the sale, or il the applica-
ton to redeem is made by other than
the legal owner, then he shall
furnish, in addition to the
certified copy OF the deed as afore
said, properly authenticated recOrd-evi-
dence Of his right to redeem under the
provisions of this act as heir, assignee,
OF legal representative; but if there be
no cord-evidence of such right, then
the same msy be proven by the affida-
Wits of two witnesses, taken before any
judicial officer competent to administer
osths under the laws OF the United
States, or the State or Territory within
which the property is situated; and
when such application and accompany
ing papers are received by the commits
siouer OF internal revenue he shall at
once furnish to the person making such
application a statement of the amount
due the United States for the taxes and
costs aforesaid upon the land, houses and
tenements proposed to be redeemed.
Section g. That when the legal owner
OF any land, houses and tenements,
bought and held by the United States as
aforesaid, or his heirs, assigns, or legal
representatives, shall pay into the treas
uTy of the United States the amount Of
taxes and costs due upon the same, as
ascertained in accordance with the pre-
cediDg section, the secretary of the
treasury shall cause the commissioner Of
internal revenue to give such owner,
heirs, assignee or LEGAL representative
certificate that said lands, houses and
tenements have been redeemed; and
such certificate OF redemption shsll OPP
crate as q release and quito aim Of all
right, title and interest which the gov
ernment Of the United States may have
acquired by virtue OF any proceedings
had under the aforesaid of congress, sp-
proved August 5, 1861, or any act sub
sequent 10 or amendstOTy thereof.
Section I. That in all csses where any
lands, houses and tenements have been
redeemed as heTeinbef)Te provided for,
and for the recovery Of which suit has
been brought by the United States in
any Of the district courts thereof against
the owner or occupant thereof, such suit
shall be dismissed upon the payment by
the owner, his heirs, assigns or legal
representatives TO the officers herein
after enumerated the following costs Of
suit, viz: To the clerk Of said court for
Issuing the writ, one dollar; for docket
ing the cause, twenty-five cents; for
fling declaration and plea, ten cents
each; to the marshal for serving the
writ, one dollar; to the district attorney
for preparing and filing declaration, two
dollars sod fifty cents, and no other or
futhtr costs and fees shall be charged.
Section D That in all cases where the
legal owner OF any lands, houses and
tenements, bought and held by the
United States as aforesaid, or his heirs,
assigns or legal representative, shall