Page:United States Statutes at Large Volume 17.djvu/371

 FORTY—SECOND CONGRESS. Sess. H. Ch. 337. 1872. 331 that such person or applicant in each case was, at the time the United 1862, cb. 98. States acquired title thereto, the legal owner of such land, or the hen- at VOL xii- pi 422 law, or devisee (or grantee, in good faith, and for valuable consideration,) s€£,‘jf,;°H,Q€'8Q,°°° of such legal owner; but before such redemption shall be awarded and in niarginj i title restored on any such application and proof, such applicant shall pay into the treasury of the United States the direct tax charged against the lands described in such application, together with the cost of advertising and of the sale of said lands, and all other proper charges against the same, and interest on said tax from the date of its assessment at the rate of ten per centum per annum, and interest on said costs and charges at the same rate, from the time they accrued and were payable; Provided, however, That if any other person or persons than such applicant shall in any case make satisfactory evidence to said department that he or they, after the I,,,,,,,,,,,,,,,,,,,,,, acquisition of title by the United States, and before the passage of this iiwiéiiisved act, made valuable and permanent improvements on said land in good f‘¥g}.$;°‘> m b° faith and under color of legal title, it shall then be the additional duty of P I such applicant {br redemption to pay to such person or persons the reasonable value of such permanent improvements at the time of actual redemption; and if the applicant and such person or persons fail to agree upon and amicably settle such claim for improvements, then the value Yalualf ¤<>* thereof shall be assessed and reported to the Secretary of the Treasury, Ql£l,$‘f:g,{°b;€,d°` under oath, by three competent and disinterested freeholders, xesidents of board of freethe county or parish in which such land is situate, who shall be appointed h°Xl°";·,mmm, tor that purpose by the United States district judge of the district where &c_,p€h€,-soy, ’ the lands are situate, upon information from the Secretary of the Treasury that a claim for compensation for such permanent improvements is pending in any case, and unadjusted by the parties thereto. It shall also be the duty of said board of freeholders to state in their report the nature of said improvements, when they were made, by whom, and the reasonable value thereof, as aforesaid, and any other facts that may be in their judgment material to a fair and just determination of the rights of the parties. They msg, rgport; shall send one copy of such report to the Secretary of the Treasury, and file a duplicate thereof in the office of the clerk of the highest court of record of the State, in the county or parish where such land is situate. The reasonable fees of said board shall be borne and paid equally by the MS- parties to said controversy. Sec. 2. That whenever the foregoing conditions have been complied Tifl¢ <>Yih§ with, and redemption and restoration of title has been awarded in any case by the Secretary of the Treasury, it shall be the duty of the com- &c., and how. missioner of the internal revenue to make out a certificate of release of the interest and title of the United States in and to such lands, in duplicate, which shall be approved, in writing, by the Secretary of the Treasury, and his approval indorsed thereon, and then one copy thereof shall be delivered to such applicant and the other tiled in the office of said commissioner. Sec. 3. That the commissioner of internal revenue, with the approval Regulations to of the Secretary of the Treasury, shall, as soon as may be after the pas- gyéggjsntlzp this Sage of this act, prescribe and promulgate such rules and regulations, ,ct,&c_ not inconsistent with the provisions of this act, as may be necessary and proper to facilitate the execution of this act and secure the most speedy and least expensive attainment of the purpose hereof that is practicable. Sec. 4. That if, at the expiration of the time hereinbefore allowed for Unredeemed Ptédemption, there shall remain any of said lands unredeemed, it shall l?£_$l;?g,‘;;‘g"£g. then be the duty of the said commissioner of internal revenue, under the to be sold atrpubi direction of the Secretary of the Treasury, to proceed to sell at public ii¤ auction, &¤· auction, as soon as may be consistent with 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 so sold to release the same.