Page:United States Statutes at Large Volume 2.djvu/299

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original assessment lists, and whenever required within the time limited by law for the redemption of lands, or lots, thus sold, to any person wishing to ascertain whether any tract of land or lot has been sold for non-payment of the tax, to receive, within the same period, from any person tendering the same, the amount of the tax, charges and costs for which any such tract of land or lot has been sold, with the interest which shall have accrued on the same as fixed by law, and execute a receipt for the same; which payment, by whomsoever made, shall always be considered to be made for the benefit of the original proprietor; and to pay over, at any time, within the same period, when applied for, the monies and interest received from, or for any original proprietors, who shall have availed themselves of the right of redeeming their lands, agreeably to law, to the person who may have purchased the tract of land or lot, so redeemed, when the same was sold for non-payment of the tax, or to the representative of such person.

Supervisors, &c. to lodge transcripts of lands sold for non-payment of tax in the clerks’ offices of their districts:
and to pay into the said offices the money received from the original proprietors, to redeem their lands for the purchasers.
Duty of the supervisors, &c. in case of the failure of the collectors to furnish the transcripts prescribed by the first section.
Sec. 4. And be it further enacted, That it shall be the duty of the said supervisor, person acting as supervisor, or marshal, as the case may be, to file, at the end of two years after the completion of the sales of lands sold within their district, for non-payment of the direct tax, with the clerk of the district court within whose district such lands may lie, correct transcripts, similar to those prescribed by the first section of this act, of the lands or lots sold in whole, or in part, for non-payment of the direct tax, and which shall not have been redeemed by, or for, the original proprietor within the said two years; and also to pay into the clerk’s office of the said court, for the use of the purchaser or his representatives, any monies remaining in their hands which shall have been paid by such original proprietors, as shall have availed themselves of the right of redemption: and it shall also be the duty of the said supervisors, officers acting as supervisors, or marshals, as the case may be, when any collector shall have failed to transmit to them, or any of them, the transcripts of the lists of lands sold for non-payment of the tax, as required by the first section of this act, to file with the clerk of the said district court the receipts given by such collector, either for the purchase money of lands or lots, thus sold, to the purchasers, or for the redemption of the same, to original proprietors which shall have been delivered by the purchasers, or original proprietors, as the case may be, of lands, or lots, thus sold, to the said supervisors, officers acting as supervisors, or marshals, in the manner, and within the time prescribed by this act.

Marshals in certain cases to execute deeds for lands sold, and not redeemed.
No deed to be executed except for lands or lots in the transcripts.
Proviso.
Sec. 5. And be it further enacted, That the several marshals, for the time being, of the said district courts shall alone have the authority in all cases where the time limited by law for the redemption of lands sold, shall not have expired before the passing of this act; and they are hereby authorized and required to execute deeds for so much of the said lands and lots as shall have been sold to satisfy the amount of the direct tax, charges and costs due thereon, and which shall not have been redeemed by or for the original proprietor, within the time limited by law, to the purchasers of such lands or lots, or their legal representatives: Provided, however, and it is further enacted, That no such deed shall be executed except for lands or lots contained in the transcripts filed with the clerk of the proper district court, in conformity with the preceding section, or unless the purchaser of any tract of land or lot, sold for non-payment of the tax, shall have filed within three months after the passing of this act, or within three months after such sale, with the supervisor, officer acting as supervisor or marshal, as the case may be, a receipt from the collector for the purchase money, dated within thirty days subsequent to such sale, and specifying distinctly, the original description of the land assessed and the quantity sold: And provided also, that no such deed shall, in any case, be executed for any land purchased by or for a collector of the direct tax, and not contained in the