THIRTY-EIGHTH CON GBESS. Sess. II. Ch. 87. 1865. 503 Sec. 8. And be it further enacted, That when lands, tenements, par- Preémptio¤ eels, or lots of land, which have been selected under direction of the “8h*°- President for government use, or which have been purchased at any sale made by a board of tax commissioners for the United States, have been entered upon by persons claiming preemption rights therein, with the consent or by the authority of the board of tax commissioners, and in accordance with instructions heretofore issued by the President of the United States, such persons shall be taken and deemed to have acquired rights of preemption in said lands; and all certificates that have been issued or that shall shall hereafter be issued by the said board of commissioners to such persons shall be valid and eifectuql, as though issued pursuant to the act of which this is amendatory. Sec. 9. And be it further enacted, That boards of tax commissioners Tax commisshall give such notice, by advertisements, of sales of lands to be made by ¤i°;:*¤&° eyed ahem, by authority of law, as the commissioner of internal revenue, under md: sa °B direction of the Secretary of the Treasury, shall order and direct. Sec. 10. And be it further enacted, That section seven of the act 1863,ch. 21, entitled "An act to amend an act entitled ‘An act for the collection of §Q I H aw direct taxes in insurrectionary districts within the United States, and for ° 'X 'p` other purposes] ” be amended by striking therefr0m the following words, Ofétggrgngggt that is to say: “0r request the same to be struck 0H` to a. purchaser for a less sum than two thirds of the assessed value of said [several] lots or parcels of ground." Sec. 11. And be 1'tfwrther enacted, That in case application is made to Tax may be pay tax on a part of any tract or tracts, lot or lots of land embraced in °PP°**l°“°d- one valuation, it shall be competent for the commissioners, whether the valuation shell have been made by them or by the state authorities, to apportion such valuation and tax in such manner as they may deem just and reasonable, and the tax so apportioned and fixed shall be a. lien upon Lien. the diH”erent parts or parcels, the same as if each had been thus originally valued or assessed. Sm:. 12. And be it further emactecL That each tax commissioner is Commigsioners hereby authorized and empowered to administer oaths or affirmations in :;Ksadm‘“‘“‘°' all cases where the same may be required under this act, and any person Peémy for who shall wilfully take a false oath or ailirmation in any such case shall, false swearing. upon conviction thereof, be liable to the punishment and penalties provided by the laws of the United States for the crime of perjury, and shall moreover forfeit the sum of five hundred dollars. Sec. 13. And be it further enacted, That purchasers at any sale, per- Fm {0, we somn redeeming or in whose behalf writs of possession may be issued, shall tmweg ¤i’ Sm, nay to the board of tax commissioners for their use the sum of two dollars wmS’ °' for each certificate of sale, certificate of redemption, or writ, delivered, C , _ provided that the fees thus received, together with the salary of the com- “d°;`:I::;:°::t missiouers for any district, shall not exceed the sum of four thousand to exceed, &c. dollars to each of said commissioners, and that any excess that may be E>$ces¤,h0w received over that amount shall be applied in payment of clerks or other “PPl‘°°‘ pemms employed by said commissioners in pursuance of this act, so far as may be necessary, and the balance, if any, paid as the proceeds of the sales of lands sold by them are required to be paid. Sec. 14. And be it further enacted, That any board of tax commis- Clerks,sug·vey- sioners may employ the requisite number of clerks, surveyors, and assist- :‘:é“"d ““"*’ ams, who shall receive such compensation as the Secretary of the Treas- ` uiy may prescribe; and that any clerk appointed by said board may be Clerks may specially empowered by the said Secretary to ieceive and collect moneys g‘:};°gr“:::;g" due for direct taxes, and rents for lands leased, and to pay them over to ° the said board: Provided, howcver,That be lirst give security in such sum and with such conditions as the said Secretary may direct, with sureties to be approved by him ; and each tax commissioner shall be held to have Tax comminentcrecl on the discharge nf his duties when he shall have given approved ¤¤°¤°¤ °¤*°¤'
