502 THIRTY-EIGHTH CONGRESS. Sess. II. Ch. 87. 1865. Mafority of Sec. 3. And be it further enacted, That a majority of a board of tax l•°¤¤‘<ll_°€ Wx commissioners shall have full authority to transact all business and to per.
- ’g,°;£1°u°" form all duties required by law to be performed by such board, and no
proceeding of any board of tax commissioners shall be void or invalid in consequence of the absence of any one of said commissioners. mm mmtom, Sec. 4. And be it further enacted, That any lien creditor (being a loyal if ivyel, &¤·, citizen of the United States from the commencement of this rebellion, or gzgelgxzldsggu alien subject of a friendly nation who shall not have taken part against iq &c. i the United States in this rebellion) of a person whose lands or tenements shall have been sold by a board of tax commissioners and not redeemed, shall, after the period of redemption has elapsed, be entitled to payment out of the balance of the proceeds of sale of such lands and tenements, after the same shall have been paid into the treasury of the United States, of the amount of his lien, if a sufficient sum shall be left for such purpose, after the payment of all claims of the United States, together with the costs and expenses of sale, and the payment of all prior liens, under such rules and regulations, and after exhibiting such proof of his right, as the Secretary of the Treasury shall prescribe. Tax commis- Sec. 5. And be it further enacted, That each board of tax commission- 3;*;:;it*;E}_° ers shall file in the department of the treasury a transcript of its prom,,,. ,,§°c“d_ ceedings from time to time as the said proceedings shall occur, and dupliings, gcc-, with cates of all orders, resolutions, documents and papers, drafts.p1nts, and g::?'? d°l’“"' maps of surveys, made or issued by them, and as often and under such coms may be regulations as the Secretary of the Treasury shall prescribe; and copies usedin evidence. of any such orders, resolutions, documents, papers, or proceedings. duly certified to be fiill and correct copies, under the hand of the said Secretary or of the officer having custody of the said transcripts and duplicates, under the seal of the treasury, shall be evidence with the same effect as the originals. Expenses of Sec. 6. And be it further enacted, That the expenses caused by or bverdtbvw wid- incident to the proceedings of any board of tax commissioners shall be paid by the commissioners out of the proceeds of the sales which have been or shall be made by them of any lands or tenements: Provided, p,.°,,;,°_ however, That the bills of such expenses shall be nrst submitted to and approved by the Secretary of the Treasury. primpnyaud Sec. 7. And be it further enacted, That in any case in which lands irifefsstvf per- shall be redeemed after sale made by the board of commissioners, and {°,e°;s:';’§3?f,¥1;°;d after the money received by them on the sale of such lands has been paid isretiieemed. into the treasury, by the owner complying with all the provisions of the law relating to redemption necessary to be complied with on his part, the said board shall certify to the Secretary of the Treasury the tact that such lands have been redeemed, the amount of the purchase-money paid by the purchaser, and when the said purchase-money was paid, together with such other circumstances as the Secretary, by general regulation or special instructions shall require, and the Secretary, on being satisfied that the lands have been duly redeemed, shall repay, by draft drawn on the treasury of the United States, the said purchaser the principal and Pureb¤sei·to_ interest of the said purchase-money; and the purchaser shall forthwith £g;S;l;§,g;‘f“€’m deliver possession to the owner so redeeming as aforesaid: Provided, Omm not to however, That no owner shall be entitled to redeem unless, in addition to be put in posses- the oath prescribed by existing laws, he shall swear that he has not taken ggigngzzhgc part. with the insurgents in the present rebellion, or in any way given ’them aid or comfort, and shall satisfy the board of commissioners that the p,°v;s,_ said oath is true: Provided, also, That a tenant, at suil`[e]rance or at _Temmts at will, shall not be allowed to redeem, nor shall a tenant for years be
- gB°' by ¤“E°"· allowed to redeem, unless he shall satisfy the Board of commissioners, in
' addition to the other requirements of the law, that the owner of the reversionary estate has been loyal and not in any manner engaged in this rebellion, nor in giving aid or comfort to rebels.
