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0239

Bureau for the Relief of Freedmen and Refugees," approved Mar. 3- 1865.

I am clearly of the opinion that the phraseology of the fourth section of the act excludes from its operation the public domain owned by the United States at the commencement of the rebellion, and which has since remained its property. The person to whom may be assigned a tract of land within the insurrectionery States, must pay "an annual rent not exceeding six per cent, upon the value of such land as it was appraised by the state authorities in the year 1860 for the purpose of taxation; and in case no such appraisal can be found then the rental shall be