Chapter 372. to provide for the redemption and sale of the school-farm lands now held in Beaufort County, South Carolina, by the United States
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CHAP. 372.— An Act to provide for the redemption and sale of the school-farm lands now held in Beaufort County, South Carolina, by the United States.Mar. 3, 1887. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*,Lands in Beaufort County, S. C., held by United States for direct taxes may be redeemed.Vol. 12, p. 422. That all the lauds in Beaufort County, South Carolina, known as the school-farms, now owned or held by the United States by virtue of the proceedings under the act entitled “An act for the collection of direct taxes in insurrectionary districts within the United States, and for other purposes,” approved June seventh, eighteen hundred and sixty-two, and under acts supplementary thereto or upon the same subject-matter, maybe redeemed and restored to such persons as shall make application therefor to the Secretary ofApplication to be made in a year. the Treasury, through the Commissioner of Internal Revenue, within one year from the passage of this act, and furnish satisfactory evidence that such person or applicant in each ease was, at the time the United States acquired title thereto, the legal owner of such land, or the heir-at-law, or devisee (or grantee, in good faith and for a valuable consideration) of such legal owner; but before such redemption shall be awarded and title restored on any such application and proof, such applicant shall pay into the Treasury of the United States the amount of tax,Tax, etc., to be paid. penalty, interest, and costs properly chargeable against the lands described in such application, together with the cost of advertising the sale of said lands: *Provided*, That if any such school-farm is only a*Proviso*. part of a tract of land against which said tax was levied, then the applicant for redemption shall pay only such pro rata share of the tax, penalty, interest, and costs as may be ascertained by the Commissioner of Internal Revenue to be properly chargeable against such school-farm.
Sec. 2. That whenever the foregoing conditions have been complied with, and redemption and restoration of title have 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 a certificate of release ofRelease. 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 filed in the office of said Commissioner. *Provided*, That if the applicant has received from the United*Proviso*.Proceeds of sale.
States the surplus proceeds of the sale of such land under section thirty-six of the act of August fifth eighteen hundred and sixty one, he shall not be entitled to redeem the same under this act unless such applicant shall refund the surplus so paid Sec. 3. That the Commissioner of Internal Revenue, with the approvalRegulations. of the Secretary of the Treasury, shall, as soon as may be alter the passage of this act prescribe and promulgate such rules and regulations, not inconsistent with the provisions of this act, as may be necessary and 552proper 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 expirations of the time hereinbefore allowedLands not redeemed in a year to be bold. for redemption, there shall 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 public auction as soon as may be consistent with the public interests, the lauds not redeemed and restored and to release and convey the same to the purchasers in the manner aforesaid.
Sec. 5. That all money derived from the redemption and sale of theDisposition of proceeds. said school-farm-lands shall be invested in United States bonds, for the use and support of free public schools in the parishes of Saint Luke and Saint Helena, South Carolina under the provisions of section six, act of Vol. 17, p. 600.June eighth, eighteen hundred and seventy-two as amended by the act of March third, eighteen hundred and seventy-three. Sec. 6. That wherever on said school farm there are buildings whichSchool-buildings, etc., exempt from redemption and sale. have been erected by the State or United States for school purposes, and are now used for such purposes, said buildings, with two acres of land surrounding the same, shall be excepted from redemption or sale under the provisions of this act, and shall forever remain devoted to school purposes.
Sec. 7. That all acts and parts of acts inconsistent herewith are hereby repealed. Approved, March 3, 1887.