, 1865-06-06

n069u upou LUG lAst FnIuafion NAde by the
State prior to January 1st, 1861, o, ID default
ot that upon such other valuation as tho
Commissioners may be best able to ascertain.
The tax is 10 he received sixty dnfB from the
giving Of the notice, without interest; afler
that period Interest attaches at :hc rate Of
n91p t15 PEI isS sent per year from the sst day OF
Each taxpayer is to appear at the office Of
the Commissioners in person, or In case he
cannot so appear, then By his nttdrney either
in fact or legally appointed, ,and*tho attorney
must show ihat the person whoae ta1 he ap-
plies to pay either has not engaged In the re-
bel!on voluntarily, Or has take1 The oAth OF
allegiance 10 the United states.:.s;
On the expiration =of the 'sidy days, oil
eled forfeited to the Unlted etstes, and the
Commissioners may sell the sane By giving
thhty days notice. But the tax may be pa.d
at my time before the day appointed for sale,
By paying the interest accrn1Dga as above sta.
ted, and In addition penalty equal to one
hall the tax, which attaches Us suon as the
property Is advertised for sIe.
The interest u thls city became ehareeable
become, probably, till November next, be-
fore which time, It Is thought no adrtrtiac-
ment Of tnx eales will be made.
After the sale sixty days Is allowed for re-.
dcmption On repayment Of parchasa money,
with interest at the rate Of Is per cent per
yesr from The time Of sale. ANY person ca1
redeem within this time. After that persons
proving loyalty may redeem at any TINA
within period Of from on. to two yeare,
! ynsytDg in length according to their class,
whether rs persons beyond seas, mlnbre, &C.,
aud according to the al.cretion Of the Tax
ComnNssione1e. An appeal may be made
frcm the decision of the Tax Commissioners
to the United States Courts
49, -.
the Commissioners, Gnu be affected In only
ene Of three WAYS: list, " showing no tar
Was ch.rgesble I'd, BY showing payment Of
tax OF, Sd, redemption Of property.
The C mmfEsioners are empowered to bid
In, under certain regulations. property for
the United States at tho ts1 eales. Theptop-
erty go lid In may afterwards be re-sold IN
quantities not to exceed three hundred and
twenty acres to any one purchaser. At tdese
secondary sales, officers, soldiers, sailors and
marines. having faithfully served In the
Army, Navy or Marine Corps Of the United
States for not less than three months, are
entitled to bug, By paying one-fJnrth the
purchase money down, and the balance In
thte years without interest.
Under Get tain other regulations the Com
mfssioDers are required to bid In lands at the
tax sales for various governmental and char
itable purposes. More than one half Of the
lands sold for taxes In Beaufort District have
t,cen 10 bid In. Some Of these have bsen set
apart for military purposes, but By far the
lager thate has been preserved for schools
and ior 'ehcads OF families OF the African
race," 10 whlm they have been sold In small
PARCELS not exceeding twenty acres each, at
private sale, and At the nominal price Of ono
dollar and quarter to one dollar md half
an acre.
MEMORIAL OF PROPERTY HOLDERS IN EcuAR1E-
TON, sc.
To the Hon, Magh Mecalloeh, seezstary Of the
The memorial Of the undersigned, who
have taken the oath OF allegiance In behalf or
themselves and others, widows and minnrs,
residents Of the city Of Charleston, in the
State OF South Carolina, and citizens OF the
United States Of Anerica, respectfully
showeth:
That their city Is IN ruins! It's population
Is dispersed through the interior Of the State
steking sai.ty and shelter for delicate women
and helpless children the cry for food Is
hcard In her streets; penuEy and want are
everywhere prevalent, and the heart is ap-
palled at the. terrific apprehension Of ap-
1nl COL dition Of the once wealthy and pros
porous city Of Charlcston.
Your memotI IalIst. would further present
that many Of our people had made invest
meDte in cotton and tobacco under the In
preston that, when needed, these articles Of
couut1Io SuAu uH 1taQAJ cpnFeIkE0 INTO
money, which would afford support for
their families, and enable them to pay thch
northern creditors and satisfy whateyer taxes
the government might levy, This cotton
and tobacco, and al private property, we.e
held In the immediate possession of the own
srs On: their own premises. The
Federal troops took possession Of the city on
the 18th Of February last, and soon after
this cotton and tobaeco-:he only means tta
people possessed Of buying bread for their
taken from them. and they are now notified
and required bF the commissioners of taxes
to pay their proportlbn Of the taxes assessed
on lie State Of South Carolina By the act OF
Congress approved June Z, 1s03, within the
on the 9Th Of next month.
Your memoEalists Would further present
that the whole amount Of the circulating
ms dIum here Is Inadequate to pay the taxes
there ls DO Income. Real es.ate is terribly
deprecated means are wanting to repair the
opi!dinEs stu remaining; If occupied, they
useless sacrifice, reducing, the Impoverished
owner to hopeless deslitution. However
nnxlously willing to labor, employment ia
most difficult to be hsa, and when obtained,
procures no more than barely enough for the
individuals daily bread. When the act Of
Congress ito provide Increased revenues
Htm 'u!Pn!ts ~ paJ mLtltas III tue Pu11!c
debt, aud for OTHER purposes" WIS enacted
md approved. August 6, 1861, BY which the
dsrect iax was apportioned to the States re-
epectiye1Y, real cetatt Was asscsacd here at
higher valuation than was ever before known.
Since then the disastrous fire Of December.
1s aIs 8ps1 es .Sas Sm 0% aoass assde1Mt &
land, ard the recent :awfal conna
grafton have lai{ in ashes ope-hal
Of the city OF Charleston, aud your memo
rtalists are assesscd as If The buildings wero
standing, yitldfng nnts and could be so]d
for what would now seem almost fabulous
prices. And what Is still more onerous. by
the taxes arc required to be apport toned and
charged in each State as the lands and lots
were VALUED under the last assessment made
under the authority Of the state. The hon
orablc the commissioners have diligently
sought and an1iously endcayored to pro-
c11c The State assessment, bnt the removal
Of tho State tfco1ds, and the absence Of
the State Assessor from the city, placed 1t
beyond theIr power to obtain the State as
sessment, and from an unWfllingueas to
rely on individual statement, or delay the
conscientlous diechalge Of their duties, they
have adopted the city assessment, which is
considerably higher than the State assess-
1 meat. aud are sklleetlpg the taxes undsr
Your memorIalfsts would further present
that atlast tWo-thftds Of the people of this
community who could not obtain dwellings
for th.r famfliee and themselves, beyond tie
reach 2f shells thrown from Morris island;
md wlo, to save their families aud them.
selves rom being destroyed by falling aud
bu1s'i1g SHELLS, were compelled to leave The
city wherc 1t Was impossible to Hre, and was
uDublt; TO return to the city since its occupa-
ton bf the Federal troops, from the destruc-
ton q the bridges, the tearing up Of railroads,
ard tne entire want Of conveyance, are neces-
ealil| abstnt, Theee citizens, are NOS: de-
ki:o}s Of returning to their homes, aad if
he1t ENID willingly pay their taxes; and If
potponed, tie additional interest and eI-
pefses imposed BY the act Of Congress, will
btto them gtieyous penalty. In truth,not
I'd delsy or postpone the payment Of the
tdes, would be exactiog penalties from
II. m for the non.performance Of an .impossl-
Llny. -,
liability to pay at present they have cndeai-
pred 10 express and explain, and deferend-
fly and respectfully request that you would
Is Secretary Of The Treasury Issue an order
directing the honorable the commissioners of
la1ts s for the State Of South Carolina to aus-
M nd the co1lt cti n Of tue taxes for the pa
i;ahes Of St. Philip and St. Michael, aod the
pa tthes a'ong tie SEA co1st, until the 1st Of
next January.
Aud your ncmorialfsts will ever pray, etc.
The foregoing memorial was subsc,ibed to
by sc1ne five hundred and tfiy p ope. ty hold
els in Charleston.
: Mysterious Disappearance.
new ToRK. 3nn b.-The Nez York Trn-ne
sta,es thsf Mf, Cnnovet, ~hode testimony CON
ctyptg the rom plitJ Of the rebel Il sders Ia the
s{rfty fr al FFh3 LIE faf14 Vhtt$