of May. Charleston, on the fourteenth day of December, in every year, and at Mil- ville on the 6th ledgeville, on the sixth day of May in every year; for the district of South Carolina, at Charleston, on the twentieth day of No- For South vember in every year, and at Columbia, on the twentieth day of Carolina, at April in every year; and the circuit courts for the said districts the 20th of respectively, or the circuit judge of the said sixth circuit, is au- Columbia on thorized and required to make all such rules and orders as may the 20th of be necessary to carry into effect the change in time and place of Circuit courts April. holding the said courts, according to the true intent and meaning or circuit of this act. [Approved, April 24, 1816.] CHAP. 75. An act for the relief of certain purchasers of public lands in the Mississippi territory. Nov. and at judge to make rules accordingly. between the years and 8 payments. est shall have time has expired the 1st of July, 1. Be it enacted, &c. That every person who, since the first Persons who, day of April, one thousand eight [hundred] and eleven, and prior to April, to the eighteenth day of June, one thousand eight hundred and 1811, and the twelve, had purchased any tract or tracts of public land in the 18th of June, 1812, purchasMississippi territory, not exceeding in the whole six hundred and ed not exceedforty acres, unless the tract purchased be a fractional section in 640 acres allowed a furor sections, or fractional sections classed with an entire section, ther time of 2 and whose lands have not already been actually sold or reverted months to to the United States for nonpayment of part of the purchase mo- complete their ney, shall be allowed the further time of two years and eight months, from and after the expiration of the present period al- On condition ready given by law, for completing the payment of the said pur- that all archase money; which further term of two years and eight months rears of intershall be allowed only on the condition, that all arrears of inte- been paid, &c. est on the purchase money shall have been paid on or before the time shall have expired for completing the payment of the purchase money. Provided, That in all cases in which the time Proviso; if for completing the payment of the purchase money may have the red befor expired, or shall expire, before the first day of July next, the in1816, the inteterest may be paid on or before that day. But in case of failure rest may be in paying either the arrears, or the residue of principal with the paid before or accruing interest, as is herein provided, the tract of land shall In case of failforthwith be advertised and offered for sale, in the same manner, and on the same terms, as is directed by law in case of lands not paid for within the limited term; and shall revert in like manner, if the sum due, with interest, be not at such sale bidden and paid. And in cases where any tract or tracts of land in said Where tracts territory, not exceeding, in the whole, six hundred and forty reverted since acres, unless the tract be a fractional section or sections, or frac- the 1st of Oct. 1815, the oritional sections classed with an entire section, have, since the first ginal purchaday of October last, reverted to the United States, for default of sers may payment, the original purchaser may again enter the same tract the same or tracts, at the price at which such tract or tracts were origin- price for ally sold; and all moneys which such original purchaser inay which they have paid, shall be replaced to his credit by the receiver of public moneys for the district in which the land may lie; and such And moneys repurchasers shall be allowed the same benefits of the extension paid by origiof the time of payment created by this act, as though no such purchasers to be replaced. reversion had occurred: Provided, That such original purchaser Proviso; apshall make, to the proper officer, such application for such re- reentry before on that day. ure the land vertised and is to be ad offered for sale, &c. of land have again enter tracts at the were first sold: plication for the 1st of July, entry as is required by law for the entry of lands, on or before 1816; and if the first day of July next, and that the land so reverted shall not have then been previously resold. [Approved, April 24, 1816.] the lands have not been re sold. Vol. iii. p. 1537. 1647. 1819. The paymas ter, instead of to pay the three months' additional cempensation. CHAP. 76. An act supplementary to an act, entitled "An act granting bounties in lands and extra pay to certain Canadian volunteers. $1. Be it enacted, &c. That, instead of the treasurer of the the treasurer, United States, as is prescribed by the third section of the act to which this is a supplement, the paymaster of the army of the United States be, and he is hereby, authorized and required to pay to each of the persons described in the act above recited, according to the provisions thereof, three months' pay, in addition to that to which they may have been previously entitled, according to the rank they respectively held in the army of the United States during the late war. [Approved, April 26, 1816.] The assent of congress given general as sembly of Vir CHAP. 77. An act declaring the assent of congress to an act of the general assembly of the state of Virginia. 1. Be it enacted, &c. That the assent of congress is hereby to an act of the given and declared to an act of the general assembly of Virginia, entitled "An act incorporating a company for the purpose of improving the navigation of James river, from Warwick to Rockett's Landing," which act was passed on the twenty-second day of February, in the year one thousand eight hundred and sixteen. [Approved, April 26, 1816.] ginia, for im proving the navigation of James river. Bayou St. John a port of delivery. Vessels may cargoes there, after, &c. So much of the 6th section of is contrary to this act, repealed. CHAP. 81. An act establishing a port of delivery at the town of the Bayou St. John. 1. Be it enacted, &c. That the town of the Bayou St. John, in the state of Louisiana, shall be a port of delivery; that a surveyor shall be appointed, to reside at said port; that all ships and vessels bound to said port shall, after proceeding thereto and making report and entry at the port of New Orleans, within the time limited by law, be permitted to unlade their cargoes at the said town of the Bayou St. John, or at the basin of the canal of Carondolet, adjoining the city of New Orleans, under the rules and regulations prescribed by law. 2. That so much of the sixth section of the act of congress, the act of 24th passed on the twenty-fourth day of February, one thousand eight Feb. 1804, as hundred and four, entitled "An act for laying and collecting duties on imports and tonnage, within the territories ceded to the United States by the treaty of the thirtieth of April, one thousand eight hundred and three, between the United States and the French republic, and for other purposes," as is contrary to this act, is hereby repealed. [Approved, April 26, 1816.] Vol. ii. p. 910. Obsolete. Vol. ii. p. 1646. In regard to es, the enume CHAP. 82. An act supplementary to the act to provide additional revenues for defraying the expenses of government and maintaining the public credit, by laying a direct tax upon the United States, and to provide for assessing and collecting the same. 1. Be it enacted, &c. That in regard to the direct tax imposany direct tax-ed by the act of congress, passed the fifth of March, one thousrations, valua- and eight hundred and sixteen, and to any other direct tax that may be hereafter imposed, the enumerations, valuations, and as tions, &c. of act of the changed, ex sessments, first made, or to be made, in virtue of the " Act to made in virtue provide additional revenues for defraying the expenses of go- 9th of Jan. vernment and maintaining the public credit, by laying a direct 1815, are to tax upon the United States, and to provide for assessing and col- remain unlecting the same," passed the ninth of January, one thousand cept, &c. Vol. ii. p.1451. eight hundred and fifteen, shall remain unchanged, except insomuch as the respective amounts of tax may be affected by the augmentation or diminution of the aggregate tax laid, or to be laid; and the property so enumerated, valued, and assessed, shall The property continue liable, with such qualification, to the taxes so assessed, valued, &c. to subject only to the changes hereinafter provided for, and to those ble, with such that may arise from the correction of errors, as authorized by the qualification, last recited act. enumerated, continue lia &c. to be made in be relative to &c. 2. That the changes to be made in the said enumerations, The changes valuations, and assessments, and in the subsequent revisions there- the enumeraof, shall be relative to the first day of June in the present year; tions, &c. to and in every subsequent year in which a direct tax may be im- the first of posed, shall be effected by the principal assessors, without the June, 1816, employment of assistant assessors; and shall extend to the sup- Extent of the plying omissions of assessable property, to the transfers of real changes. estate and slaves, to the changes of residents and nonresidents, to the burning or destruction of houses or other fixed improvements of real estate, to the exemption of property that may have ceased to be assessable, and to the assessment of property that may have ceased to be exempted from assessment, to such other cases as the secretary of the treasury may find it necessary, in the furtherance of justice, specially to authorize, and to the birth or death of slaves, or their running away, or otherwise becoming useless: Provided, That changes in the last case shall be solely Proviso; as where the tax standing chargeable to any person for slaves would to changes with regard to be diminished by the valuation on the said first day of June of slaves. all those then owned by such person, excepting those obtained by transfer, in which case the reduction in the valuation shall be equal to the difference between the amount of the original and existing valuation. sessors to at June, at six formation as 3. That it shall be the duty of each of the principal assessors, Principal aswithin fifteen days from the first of June, to attend in person, or, tend in person, in case of his sickness, by a deputy to be appointed by him, at within 15 days six several places within his district, most convenient to the in- from the 1st of habitants, the courthouses being of the number, except where places within their respecthey exceed six, and then at each courthouse within the district, tive districts, for one full day at each place, for the purpose of receiving any to receive ininformation as to the changes as aforesaid, which may have ta- to changes, ken place since the preceding assessment or revision; which in- &c. formation shall be given in writing, under the signature of the person whose tax may be affected thereby; of which attendance, Assessors to and the object thereof, the said principal assessor shall, on or attendance, before the fifteenth day of May preceding, cause notice to be &c. given, which notice shall be inserted three times weekly in all the newspapers published within his district, and in handbills, to be posted up at all the courthouses therein; causing, at the same time, and in the same mode, notice to be given that he will attend to hear appeals, relative to any such changes, at the times and places hereinafter specified therefor. give notice of Principal as sessors to revise the general lists: able with a statement. § 4. That each of the said principal assessors shall, within ten days after the said fifteen days, according to the information so received, or to any other information satisfactory to him, revise. the general lists for his district, and note, in a supplementary And furnish form, such changes as shall appear to him to have occurred; and the persons li- shall, within the said term of ten days, make out a distinct statement of each change, which shall include the name of the person so liable to tax, and the valuation of the property, and shall either cause the same to be delivered to such person, or to be put in the mail addressed to him or her, and directed to the post office nearest to his or her abode, agreeably to the best information of the said principal assessor, with a notification of the times and places of hearing any appeals that may be made, as hereinProviso; no after provided for: Provided, That no such notice need be given to persons not residing within the district. notice to persons not, &c. Principal as at each court 5. That it shall be the duty of the said principal assessor to sessor to at- attend at the several places aforesaid within his district, within tend one day fifteen days from the expiration of the ten days aforesaid, for at house, to re- least one day at each courthouse, for the purpose of receiving ceive appeals. any appeals that may be made, in writing, as to the changes Changes to be aforesaid; which changes shall be open to the inspection of any person who may apply to inspect the same. open to inspection. Manner and principles according to which changes are to be tion, &c. Vol. ii. p. 1451. § 6. That the changes aforesaid shall be made in the following manner, and according to the following principles, in addition to those hereinbefore stated; that is to say: In all cases that relate to real estate, and to the transfer of slaves, other than made, in addi- is herein specially provided for, the rate at which the same were or would have been valued under the act aforesaid, passed the ninth of January, one thousand eight hundred and fifteen, shall as near as may be, be maintained; excepting where a partial alienation of real estate shall occur, in which case the original tax shall be apportioned among the several parts according to their existing value. In all other cases relative to slaves, the valuation shall be made according to their existing value. In cases in which real property shall have been once sold for taxes, and purchased on behalf of the United Stases, such property shall, notwithstanding, continue to be entered on the general lists and the tax lists, in the name of the original proprietor, until the period allowed for the redemption thereof shall have expired, after which, unless redeemed, it shall be stricken therefrom; but, after being so purchased, it shall not, while it remains unredeemed, be again sold for any other direct tax; and, during such period, the redemption thereof shall only be effected on the payment of all the taxes, additions, and charges, due thereon, the same as if it still continued the property of the original owner, and as if it had been sold for each accruing tax; and the collectors shall, on rendering the proper accounts, be credited for the amount of taxes on property thus continuing unredeemed. Any person becoming the owner of a slave by transfer to him from a district other than that in which he resides, shall, at the time and place prescribed by the third section of this act, furnish the principal assessor with a statement, specifying the sex and age of such slave, who shall be valued according to his Vol. iii. p. 1784. or her existing value; and any such person who shall neglect to furnish a statement, shall forfeit and pay a sum not exceeding ten dollars; one half thereof for the use of the United States, and the other half for the use of the informer. And where a transfer of a slave shall be made by a person residing within one district to a person residing in another, which shall become known to the principal assessor of the former district, he shall forthwith advise, through the mail, the principal assessor of the latter district thereof, who shall, in case the statement, aforesaid shall not have been rendered as aforesaid, institute a prosecution against the person to whom the transfer has been made for the said penalty. In all cases the individual statements of changes shall be made out in such a manner as may be directed by the principal assessor, and shall, in their form, be as similar as practicable to the lists taken at the preceding assessment. sessor to exa § 7. That, for the purpose of ensuring a correct execution of Principal asthe objects aforesaid, the principal assessors shall take and pur- mine records, sue all other lawful measures, by the examination of records, the enter on the entry on the premises, or by any other satisfactory proof, which they shall consider necessary. premises, &c. sessor to re tions, &c. and which he is to § 8. That, within thirty days after the expiration of the time Principal asallotted as aforesaid to the hearing of appeals, it shall be the du- vise enumeraty of the principal assessor in each district to revise, agreeably make out a to his decision and the information he may possess, the enumera- corrected list, tions and valuations aforesaid, correcting the same agreeably to sign and prethe changes aforesaid, and to make out a complete corrected list serve. of all the enumerations and valuations in his district, agreeable to the form prescribed by the act aforesaid, passed the ninth of January, one thousand eight hundred and fifteen, which the said Vol. ii. p. 1451. principal assessor shall sign and preserve among his official papers; and further, to make out and deliver to the collector, within the same time, agreeably to the twenty-first section of the said Tax lists to act, the tax lists therein designated, made to conform to such changes; whereupon the respective steps required by the provi- to changes. sions of the said act, not incompatible with those prescribed by this act, shall be pursued. collectors, conformably Part of the 9th of Jan. Vol. ii. p. 1451. If circumstances pre 9. That so much of the thirty-ninth section of the act afore- 39th section of said, passed the ninth of January, one thousand eight hundred the act of the and fifteen, as respects the time within which transfers and 1815, repealchanges of property shall be ascertained, and the making out and ed. delivery of the lists thereof, be, and the same are hereby, repealed. § 10. That, in case any circumstance shall prevent a compliance, in point of time, with the foregoing provisions, the steps vent a complirequired shall nevertheless be taken thereafter, in which event provisions of the same notices shall be given, and the same terms of time be this act, in allotted, to the performance of the several duties that would have the steps rebeen requisite had no such failure existed. ance with the point of time, quired, &c. The duties of tion confined to states § 11. That the duties aforesaid, required of the principal as- assessors and sessors, and the compensation for the performance thereof, shall the compensabe confined to those states which shall not have assumed the payment of the direct tax laid in any year, or having assumed, which have shall not have duly paid, the same.. not assumed, &c. $12. That in default of the performance of the duties enjoin- In default of VOL. III. 179 performance, |