(ACT of April 20th, 1818.) the said years, shall become due, shall be that on which the tax lists shall be delivered to and receipted for by the collector. And to defray the expenses of making said corrections, there is hereby appropriated a sum not exceeding five thousand dollars, to be paid out of any monies not otherwise appropriated. 8. SEC. 111. In cases of the sale of property for direct taxes, laid in the years one thousand eight hundred and thirteen, one thousand eight hundred and fifteen, and one thousand eight hundred and sixteen, belonging to infants, persons of insane mind, married women, or persons beyond sea, its redemption shall be effected at any time within two years after the removal of such disability, or the return to the United States, on paying to the collector of the district, or other officer of the United States on whom his duties may be devolved, as the case may be, the amount paid by the purchaser, together with ten per centum per annum thereon, and on paying to the purchaser of the land a compensation for all improvements he may have made on the premises subsequent to his purchase, the value of which improvements to be ascertained by three or more neighbouring freeholders, to be appointed by the clerk of the district court, who, on actual view of the premises, shall assess the value of such improvements on their oath, and make a return of such valuation to the clerk aforesaid, immediately. And the clerk of the court shall receive such compensation for his services herein, to be paid by, and received from, the parties, like costs of suits, as the judge of the district court shall, in that respect, tax and allow. 9. SEC. 4. The time allowed for the redemption of lands which have been or may be sold for the payment of taxes, under the act passed the second day of August, one thousand eight hundred and thirteen, entitled "An act to lay and collect a direct tax within the United States," and purchased on behalf of the United States, be extended three years beyond the time heretofore allowed: Provided, That such extension of time shall not be beyond the first of June, one thousand eight hundred and twenty, and that on such redemption interest be paid, at the rate of twenty per centuin on the tax, and additions of twenty per centum chargeable thereon; and the right to redeem shall enure as well to persons holding an equitable or reversionary interest in lands so purchased on behalf of the United States, as to the original owners thereof. [See title LANDS,-general laws 26, ante page, 443.] 10. SEC. v. The president of the United States is authorised, whenever he shall consider it expedient, to abolish all the existing offices of collectors of the direct tax and internal duties, in any state or territory, whereupon the duties remaining to be performed, shall be devolved upon such officer of the United States, within such state or territory, as the president may designate. And whenever, in virtue of this authority, or of that conferred by the act of December twenty-third, one thousand eight hundred and seventeen, entitled "An act to abolish the internal duties," the (ACT of April 20th, 1818.) office of any collector shall be abolished, or its duties transferred to any other collector, or officer of the United States, it shall be the duty of such collector or officer, to make deeds for land sold for direct taxes, in the same manner and for the same fees as are provided by law in cases where no such transfer of duties has taken place. And such collector or officer shall give bond for the performance of his duties, in such sum as the secretary of the treasury shall prescribe, and shall receive like compensation with that allowed to the present collectors of direct tax and internal duties. In all cases previous to the making a deed, there shall be delivered to, and filed by the collector, or other officer authorised to make the same, the receipt for the purchase money paid for the real property sold for any tax, At the expiration of three months after the time allowed for the redemption of property sold for taxes, the collectors or other officers aforesaid, in each state, except the designated collectors, shall make out and lodge with the clerk of the district court distinct statements of the property then unredeemed, sold to individuals, and of the like property purchased in behalf of the United States; which statements shall designate the names of the persons taxed, where resident, the amount of the tax and additions, the description, situation, and quantity of the property sold for taxes, the name of the owner or presumed owner, when sold, the name of the purchaser, and the amount paid by the purchaser; and the said collectors or other officers, shall likewise pay over to the said clerk, the monies received for the purchasers and in their hands, for which statements and monies the clerk shall give them a receipt. The said clerk shall thenceforth have exclusive authority to grant deeds, and to perform all the other duties previously performed by the collector, or other officer aforesaid, in regard to the direct tax: Provided, That one half of the compensation made therefor be for the use of the clerk, and the other half for that of the collector, any law to the contrary notwithstanding. And the same course shall be pursued, in regard to the respective designated collectors, whenever their offices shall be abolished by the president of the United States, in which case the right of redemption that may still remain shall be effected through the said clerks. The clerks of the district courts shall on the first of January, in each year, render to the secretary of the treasury distinct statements of their proceedings, in such form as shall be prescribed by him, and shall pay over the monies received by them for the use of the United States. 11. SEC. VI. An abatement from the amounts of the bonds given for internal duties, at the rate of eight per centum per annum, shall be made on the payment thereof, previous to their becoming due. 12. SEC. VII. In all cases in which deeds for property sold for the direct tax imposed in the year one thousand seven hundred and ninety-eight, shall not have been made, or in which defective deeds have been made, deeds may and shall be granted therefor (ACT of April 20th, 1818.) by the marshals of the respective districts in which the property is situate, within two years from the passage of this act, where the right of redemption has expired, and in other cases within two years after the said right may expire, on the terms, and subject to the conditions fixed by law: Provided, That where new deeds may be made, the same shall only be granted on the delivery of the defective deed to the marshal, who shall cancel the same as soon as the new deed is made, which shall, after reciting at length the defective deed, declare the property to be conveyed to the original grantee, his heirs or representatives, subject to any right or claim thereto that may have accrued subsequent to the date of the defective deed; and said marshal shall receive two dollars for preparing and executing each deed. 13. SEC. vII. In any suit or action which shall be hereafter instituted by the United States, against any corporate body, for the recovery of money upon any bill, note, or other security, it shall be lawful to summon, as garnishees, the debtors of such corporation; and it shall be the duty of any person, so summoned, to appear in open court, and depose, in writing, to the amount which he or she was indebted to the said corporation, at the time of the service of the summons, and at the time of making such deposition; and it shall be lawful to enter up judgment in favour of the United States, for the sum admitted by such garnishee to be due to the said corporation, in the same manner as if it had been due and owing to the United States: Provided, That no judgment shall have been rendered against any garnishee, until after judgment shall have been rendered against the corporation defendant to the said action, nor until the sum in which the said garnishee may stand indebted be actually due. SEC. IX. Where any person summoned as garnishee, shall depose in open court that he or she is not indebted to such corporation, nor was not, at the time of the service of the summons, it shall be lawful for the United States to tender an issue upon such demand, and if, upon the trial of such issue, a verdict shall be rendered against such garnishee, judgment shall be entered in favour of the United States, pursuant to such verdict, with costs of suit. SEC. X. If any person summoned as garnishee under the provisions of this act, shall fail to appear at the term of the court to which he has been summoned, he shall be subject to attachment for contempt of the court. 816 Cession from North Carolina, TENNESSEE. Lands, 2 Compact with Kentucky, ACT of April 2, 1790. 2 Bioren, 85. An act to accept a cession of the claims of the state of North Carolina to a certain district of western territory. 1. A deed of cession having been executed, and, in the senate, offered for acceptance to the United States, of the claims of the state of North Carolina to a district or territory therein described; which deed is in the words following, viz. To all who shall see these presents. We, the underwritten Samuel Johnston and Benjamin Hawkins, senators in the congress of the United States of America duly and constitutionally chosen by the legislature of the state of North Carolina, send greeting. Whereas the general assembly of the state of North Carolina on the day of December, in the year of our Lord one thousand seven hundred and eighty-nine, passed an act, entitled "An act for the purpose of ceding to the United States of America certain western lands therein described," in the words following, to wit: "Whereas the United States in congress assembled, have repeatedly and earnestly recommended to the respective states in the Union, claiming or owning vacant western territory, to make cessions of part of the same, as a further means, as well of hastening the extinguishment of the debts, as of establishing the harmony of the United States; and the inhabitants of the said western territory, being also desirous that such cession should be made, in order to obtain a more ample protection than they have heretofore received: Now, this state, being ever desirous of doing ample justice to the public creditors, as well as the establishing the harmony of the United States, and complying with the reasonable desires of her citizens; Be it enacted by the general assembly of the state of North Carolina, and it is hereby enacted by the authority of the same, That the senators of this state, in the congress of the United States, or one of the senators and any two of the representatives of this state, in the congress of the United States, are hereby authorised, empowered, and required, to execute a deed, or deeds, on the part and behalf of this state, conveying to the United States of America, all right, title, and claim, which this state has to the sovereignty and territory of the lands situated within the chartered limits of this state, west of a line beginning on the extreme height of the Stone Mountain, at the place where the Virginia line intersects it; running thence, along the extreme height of the said mountain, to the place where Wataugo river breaks through it; thence a direct course to the top of the Yellow (ACT of April 2d, 1790.) Mountain, where Bright's Road crosses the same; thence along the ridge of said mountain, between the waters of Doe river, and the waters of Rock creek, to the place where the road crosses the Iron Mountain; from thence along the extreme height of said mountain, to where Nolichuky river runs through the same; thence to the top of the Bald Mountain; thence along the extreme height of the said mountain, to the Painted Rock, on French Broad river; thence along the highest ridge of the said mountain, to the place where it is called the Great Iron, or Smoky Mountain; thence along the extreme height of the said mountain, to the place where it is called Unicoy or Unaka Mountain, between the Indian towns. of Cowee and Old Chota; thence along the main ridge of the said mountain, to the southern boundary of this state; upon the following express conditions, and subject thereto-that is to say: First, That neither the lands nor inhabitants westward of the said mountain shall be estimated, after the cession made by virtue of this act shall be accepted, in the ascertaining the proportion of this state with the United States, in the common expense occasioned by the late war. Secondly, That the lands laid off, or directed to be laid off, by any act, or acts, of the general assembly of this state, for the officers and soldiers thereof, their heirs and assigns, respectively, shall be and enure to the use and benefit of the said officers, their heirs and assigns, respectively; and if the bounds of the said lands already prescribed for the officers and soldiers of the continental line of this state, shall not contain a sufficient quantity of lands fit for cultivation, to make good the several provisions intended by law, that such officer or soldier, or his assignee, who shall fall short of his allotment, or proportion, after all the lands fit for cultivation within the said bounds are appropriated, be permitted to take his quota, or such part thereof as may be deficient, in any other part of the said territory intended to be ceded by virtue of this act, not already appropriated. And where entries have been made agreeable to law, and titles under them not perfected by grant or otherwise, then, and in that case, the governor for the time being shall, and he is hereby required to, perfect, from time to time, such titles, in such manner as if this act had never been passed. And that all entries made by, or grants made to, all and every person or persons whatsoever, agreeable to law, and within the limits hereby intended to be ceded to the United States, shall have the same force and effect as if such cession had not been made; and that all and every right of occupancy and pre-emption, and every other right reserved by any act or acts, to persons settled on, and occupying lands within the limits of, the lands hereby intended to be ceded as aforesaid, shall continue to be in full force, in the same manner as if the cession had not been made, and as conditions upon which the said lands are ceded to the United States. And further, it shall be understood, that if any person or persons shall have, by virtue of the act, entitled "An act for opening the land office, for the redemption of |