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real estate which included lot 2, in section 18, township 1, south of the Beaufort base line and range 1, west of the St. Helena meridian, containing 10 acres of land, this and the other property having been covered by a mortgage executed and delivered by the Truckers Supply Co. to the South Carolina Credit Corporation to secure a note which the corporation later discounted with the Federal intermediate credit bank. In July, 1928, the Federal Intermediate Credit Bank of Columbia conveyed this lot with other property to Davenport-Brooks Corporation, which thereafter contracted to sell and convey it to the BrooksHirth-Corbett Corporation.

The abstract of title covering the real estate now shows title to lot 2 in section 18 described above, based upon a tax certificate, No. 1715, of the United States which was issued to Ben Robinson pursuant to sale of the lot on November 21, 1865, by the United States direct-tax commissioners of the district of South Carolina for nonpayment of taxes. This sale was made under and by virtue of an act of Congress entitled "An act for the collection of direct taxes in insurrectionary districts within the United States and for other purposes," approved June 7, 1862, and an act amendatory thereof approved February 6, 1863. This tax certificate was duly acknowledged on September 27, 1866, and was recorded in what was then known as Beaufort District (now Beaufort County), S. C., on April 3, 1871, in book 5, pages 343 and 344. It appears that the land records of Beaufort County were destroyed by fire during the Civil War and it is reported to be impossible to trace the title to the land in question back of the date of the tax certificate.

The 1922 Code of Laws of South Carolina (vol. 3, ch. 1, p. 4, sec. 4, subsec. 9), shows that the Legislature of South Carolina in 1808 (S. C. Gen. Stat. 1808, vol. 5, p. 596, sec. 4, act of December 17, 1808) ceded to the United States "five acres of public lands, near the town of Beaufort, including the site of Fort Lyttleton, Beaufort County, for the purpose of erecting a fort.” The cession of December 17, 1808, apparently was absolute, although the exact metes and bounds of the five acres were not delimited in the act of the legislature. Commissioners were named in the statute to locate the five acres, but apparently they failed to function, for on April 25, 1848, it was suggested to the Governor of South Carolina that new commissioners be appointed to fix the boundaries of the grant. The records do not show further proceedings to fix the exact limits of the ceded property.

The act of June 7, 1862 (12 U. S. Stat. et al. 422), which provided for the collection of direct taxes in insurrectionary districts within the United States, in section 1 charged all lands in the several States (except such lands as were free from taxation by the State or United States laws) with the direct tax imposed by Congress. Section 7 of the act authorized the sale of lands where the tax had not been paid.

It is apparent that the land ceded to the United States by the State of South Carolina by the act of December 17, 1808, being public land, was never subject to the direct tax acts, and it was not taxable either under a State statute or under the laws of the United States. It would appear, therefore, that the tax sale and the issuance of the tax certificate covering the land in question were, as to the 5 acres of land comprising the site of Fort Lyttleton, null and void and did not divest the title of the United States in and to such property. This, of course, could only have been accomplished by an act of Congress authorizing the sale of the 5 acres in question. It seems that there is now no structure in existence known as Fort Lyttleton, and the Federal Intermediate Credit Bank of Columbia has been unable to obtain any evidence showing the exact location of any structures since the date that these lands were ceded by the State of South Carolina to the United States.

The Davenport-Brooks Corporation, grantee in the Federal intermediate credit bank's warranty deed, has now entered into a contract for the sale and conveyance of property, including the lot in question but is unable to deliver merchantable title to its purchaser because of the defect in title and has advised the Federal Intermediate Credit Bank of Columbia that unless the cloud upon the title to the land is removed it will have recourse to the bank upon the warranty contained in its deed for any damages sustained on account of the failure of title to the 5 acres in question.

The information obtainable indicates that the United States has not occupied, used, or exercised any dominion over the 5 acres of land in question since 1865. The tract considered separately and independently of the farm of which it has been a part for the past years is not of great value, and it is probable that, due to its location, it is not now useful to the United States as a site for a fort or for any other purpose. In view of the fact that the Federal Intermediate Credit Bank of Columbia, all of the capital stock of which is owned by the Government of the United States, will sustain a loss unless it is made possible for it to convey good title to the 5 acres of land in question to its grantee, it is desirable in the circumstances that title to the tract be conveyed to the Federal Intermediate Credit Bank of Columbia and it is understood that the War Department will offer no objection to legislation accomplishing this purpose. Therefore, this department recommends the enactment of bill H. R. 9198. Very truly yours,

A. W. MELLON,

Secretary of the Treasury. o

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SENATE

71st CONGRESS

2d Session

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REPORT No. 839

TRANSFERRING CERTAIN LANDS TO THE OUACHITA

NATIONAL FOREST, ARK.

MAY 29 (calendar day, JUNE 5), 1930.-Ordered to be printed

Mr. Nye, from the Committee on Public Lands and Surveys, sub

mitted the following

REPORT

[To accompany H. R. 10780)

The Committee on Public Lands and Surveys, to whom was referred the bill (H. R. 10780) to transfer certain lands to the Ouachita National Forest, Ark., having considered the same, report favorably thereon with the recommendation that the bill do pass without amendment.

The facts are set forth in the report of the House Committee on the Public Lands (H. Rept. No. 1240, 71st Cong., 2d sess.), which is appended hereto and made a part of this report, as follows:

(House Report No. 1240, Seventy-first Congress, second session)

The Committee on Agriculture, to whom was referred the bill (H. R. 10780) to transfer certain lands to the Ouachita National Forest, Ark., having considered the same, report thereon with a recommendation that it do pass.

The bill reported herewith reads as follows:

(H. R. 10780, Seventy-first Congress, second session)

A BILL To transfer certain lands to the Ouachita National Forest, Ark.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assemb That the southwest quarter southeast quarter of section 24, township 4 north, range 28 west, fifth principal meridian, be, and the same is hereby, transferred to and made a part of the Ouachita National Forest, in the State of Arkansas, and shall hereafter be administered subject to the laws and regulations relating to the national forest.

SR-71--2-VOL 2- -56

The bill reported herewith has the approval of the Department of Agriculture, as indicated by the following letter:

DEPARTMENT OF AGRICULTURE,

Washington, D. C., March 7, 1930. Hon. GILBERT N. HAUGEN,

Chairman Committee on Agriculture, House of Representatives. DEAR MR. HAUGEN: A small tract of land within the Ouachita National For. est, Ark., described as the SW. YA SE. 74 sec. 24, T. 4 N., R. 28 W. fifth principal meridian, was conveyed to the United States in satisfaction of a debt. This is rough, mountainous land and is chiefly valuable for the growing of timber. It is the kind of land which the United States is buying in that locality for forestry purposes. At the present time the land is under the jurisdiction of the Treasury Department but this department has been advised by Hon. Ogden L. Mills, Undersecretary of the Treasury, that the transferring of the land to the jurisdiction of this department where it may hereafter be administered as a part of the Quachita National Forest would be unobjectionable to the Treasury Department.

I submit for your consideration the draft of a bill which, if enacted, would transfer the land to the jurisdiction of this department, and recommend that it be given favorable consideration. Sincerely yours,

R. W. DUNLAP, Acting Secretary. O

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May 29 (calendar day, JUNE 5), 1930.-Ordered to be printed

Mr. Schall, from the Committee on Indian Affairs, submitted the

following

REPORT

[To accompany S. 4050)

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The Committee on Indian Affairs, to whom was referred the bill (S. 4050) to confer full rights of citizenship upon the Cherokee Indians resident in the State of North Carolina, and for other purposes, having considered the same, report favorably thereon with a recommendation that the bill do pass without amendment.

This bill has the recommendation of the Secretary of the Interior and the Commissioner of Indian Affairs, as set forth in the following letters and a copy of the report of the Committee on Indian Affairs of the House of Representatives (H. Rept. No. 1762, 71st Cong., 2d sess.), which are attached and made a part of this report, as follows:

DEPARTMENT OF THE INTERIOR,

Washington, April 25, 1930. Hon. LYNN J. FRAZIER, Chairman Committee on Indian Affairs,

United States Senate. MY DEAR MR. CHAIRMAN: With further reference to your request of April 2 for a report on S. 4050, which would confer full rights of citizenship upon the Cherokee Indians resident in the State of North Carolina, there is transmitted herewith a memorandum from the Commissioner of Indian Affairs. After a review of the proposed measure, I agree with Commissioner Rhoads. Very truly yours,

Ray LYMAN WILBUR, Secretary.

DEPARTMENT OF THE INTERIOR,

OFFICE OF INDIAN AFFAIRS,

Washington, April 22, 1930. Memorandum for the Secretary.

This will refer to S. 4050, a bill proposing to confer full citizenship rights upon the Cherokee Indians resident in the State of North Carolina, and for other purposes. With reference to this matter attention is invited to the act of Con

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