Year: 1862


the United States any person Claiming so interest
said ands may appear and oppose the sad appcation
their decision the United states or any parry y IN
tercs NAV district court Of The Stats
for said district; which j. hereby authorized to take
Of the as IN other cases involving the
equity Of redemption And in case SAID board Of com
should for 10 act before the
expiration OF year sfter said sales the said dstrc;
shall have original jurisdiction Of the proceeding
for redemption herein provided 10 take Place before
the said board of oommlssioners.


Sec O. and BE- futter endctod That in cases where
the Of said lots and parcels Of grornd have aea
doned the and have not paid the tax thereon
provided for the third section Of this act paid the
same redeemed the said lands from sal rel provi
the seventh section of this act, and the said
board Of commissioners shall be satted that said
have left the to JOIN the rebel forces other
wise engage and abet this rebellion, and the same
shall have been struck of the United states al said sale
the said commissioners SHALL in the name of the United
enter upon and take OF the same and
lease the same together or IN parcels TO my per
citizens OF the United States
may have declared oath their intention TO become
SUCH until the said rebellion and insurrecton in said
State shall be put down and the civil authority Of
the United States established. and until the people Of
said State shall elect Legislature and state officers who
shall take oath 10 support the Constitution Of the Uni
ted States announced by the proclamation Of the


President and until the rst day 0, March next thereafter
said leases be such form and with such security
shall in the judgment Of said COMMISSIONER produce
70 the United States the greatest revenue


Sec 10. And be further enacted, That the said
mssiopers shall from time to time make such temporary
rules arc regulations and insert such clauses in said leases





able employment and support at wages or upon shares
the crop Of such persons and families may be resi-
ding the said parcels or lot OF land which said rules
and regulations declared be subject 70 the approval
of the President


Sec H. And be Il further enacted That the said board
of commissioners under the direction Of the President
may authorized instead Of leasing the sad lands
ted United States above provided TO
any portion thereof TO be subdvted and sold
in parcels exceed three hundred and twenty
any purchaser, at public sale, after giving due


ce thereof upon the sale Of other public lands Of tn
United states for sixty days and TO issue certificate
therefor aud that such sale 10y al citizen Of
the United states person who shall have declared
oath his intention become such any person who
shall have faithfully served officer, musician,
private soldier sailor IN the army navy marine
service CT the United States regular volunteer,
for the Of three months become the purchas
and if upon such sale any person serving III the
my navy marine corps shall pay onefourth part Of
the purchase money, certificate shall be given him,
and he shall have the term Of three in which to
pay the remainder, either in money in certificates Of
Indebtedness from the United States and any citizen Of
the United states person who shall have declared
his intention to become such being the head Of family
residing in the State district where said
situate and not the owner Of any other lands, may
der such rules be established by said board Of
commissioners have the right to enter upon acquire
the rights Of pre- empton in such lands may be
improved and vested in the United States and
be selectsd by said board of commissioners under the
direction Of the President, from time to time, for such
purpose.


Sec IL. And be further enacted, That the proceeds
Of said leases and sales shall be paid into the Treasury
Of the United States fourth OF which shall be paid
the Governor OF said State wherein said lands
situated his authorized agent when such insur
recon shall be put down. and the people shall elect
Legislature and state officers who shall take oath to
support tho Constitution of the United States, and such
fact shall be proclaimed by the President for the pur
pose of reimbursng the loyal citizens OF said State
for such other purpose said State may direct and
fourth shall also he paid to said state fund
TO aid in the colonization emigration said State
OF free Of African descent who desire to
remove therefrom TO Hayt Liberia or any other tropical
| State or Colony.


Sec. I3. And be it further ena4ed, That in case the
records Of and valuation Of the lots Of land
mentioned in the first section of this act shall be de-
| strOyed, concealed, iOst not to within
the possession Of the said boards o commissioners they
shall be authorized TO take evidence of the same
value and assess the same in their judgment upon
such evidence as may appear before them and mis-
take in the valuation OF the same in the amount o
tax thereon shall IN any manner whatever affect the
validity of the sale of the Of OF the proceed
| ings preliminary thereto.


Sec. II. And Be IL further enacted That the said tai
commissioners shall keep book or books, in which
they shall enter cause to be entered the amount OF
quota of said direct assessed each
Of land which said amount shall be distinctly stated
the advertisement notice OF sale together with de
scrption Of the tract TO be sold and entry shall be
made in said book books of each sold together
with The name Of the purchaser and the for which
the same may have been sold transcript tran
scripts Of said book books duly verified by said com
mssiOners and said books when said commission shal
expire shall be fled in the Office of the Secretary of h
Treasury Of the United States said books and
scripts and copies Of said books and transcripts duly
Oy StCTetdTy vi the snail De eEi
de1ce in any court in the United states. The said com
missioners may employ a clerk, whose compensation
shall be twelve hundred dollars per annum


Sec Is. Ind be further enacted That the thirteenth
section of the act of August nfh eighteen hundred
sixty ono, entitled An provide increased
from imports TO interest the public debt and fo
other purposes, shall be construed exemp
taxation property above the value Of five hundre
dollars but to exempt from taxation property Of tn
value of five hundred dollars or less owned by ndivd
uas, notwithstanding the provisions Of said act.


Sec. To- ARd be further enacted, That this act sha
take effect from and after its passage.


Approved June l. 1862.