him to be kept and recorded pursuant to the said act; and to charge the amount of the said valuation to the person or persons to whom the same ought to be charged, pursuant to the said act and to the act, intituled “An act to lay and collect a direct tax within the United StatesUnseated lands estimated to contain too large a quantity, may be exonerated.
1798, ch. 75.;” and that where any assessor, no list having been rendered, shall have estimated any tract of unseated land, to contain a greater number of acres than the said tract shall by the patent or survey of the same actually appear to contain, it shall appear to the surveyor of the assessment district in which the said land shall be situate, by the production of the said patent or survey thereof, that there has been a mistake in estimating the said number of acres, it shall be lawful for such surveyor to credit the proprietor or proprietors thereof with the number of acres so overcharged: Provided, that the said credit shall not operate to lessen the sum directed to be collected by virtue of the present law to lay and collect a direct tax: And provided also, that no credit shall be valid until the same shall have been approved by the inspector of the survey, or the supervisor of the district, if comprehending but one survey of inspection;Error in charging a person who is not the owner; or in charging the owner more than once. and if any error has happened, by charging any person with being the proprietor of any tract or parcel of unseated land, who was not the owner thereof on the first day of October one thousand seven hundred and ninety-eight, or by assessing to any person any tract or parcel of unseated land more than one as proprietor thereof, it shall be lawful in all or any of these cases, for the surveyor of the district in which the said error shall have happened, to correct the same by giving the person so charged such credit in his account respecting the said land as may be just and equitable.
Allowance to the surveyors of the revenue.Sec. 2. And be it further enacted, That for the services aforesaid, the surveyors of the revenue shall respectively be entitled to, and receive from the United States, the following compensations, that is to say: For every tract of land or dwelling-house, valued and recorded as aforesaid without entry and view, seventy-five cents; for every tract of land or dwelling-house so valued and recorded with entry and view, two dollars; for every mile of necessary travel in going to make such entry and view and returning, five cents; and that the accounts for the said compensations shall be presented to the supervisors of the districts respectively, and if allowed by them, shall be paid by them and credited to their accounts respectively, in the settlement thereof with the treasury department.
In case of legal ejectment, the person charged may be exonerated.Sec. 3. And be it further enacted, That whenever any person shall have been charged, pursuant to the above-mentioned acts or either of them, or to this act, with the amount of the valuation of any tract of land or dwelling-house; and such person, or his or her legal representatives or assigns, shall afterwards in due course of law have been ejected from such land or dwelling-house, or have had a decision against him, her or them, upon the title thereof, then, and in every such case, it shall be the duty of the surveyor of the revenue within whose assessment district the said land or dwelling-house shall be situated; and he is hereby authorized and required, on the application of such person, or of his or her legal representatives or assigns, as the case may be, and on the payment or tender by them, or any of them, of the sum of one dollar for every such tract of land or dwelling-house, which sum the said surveyor is hereby authorized to demand and receive in such case, to cancel the valuation on such land or dwelling-house, so far as respects the persons so applying, and to discharge him or her therefrom.
Approved, May 13, 1800.