The Columbia daily phoenix. [volume] (Columbia, S.C.) 1865-1865, 1865-07-18
United State. Direct Tax.

hAANaS VI 10 90 W thS SAoA uNsSs9 SS~sS Va
the United States tax, we copy the
following from the Charleston Courier.
From another source we learn that this
tax, if paid within the sixty days from
the time of notice, is eight dollars on
the thousand dollars Of valuation. We
presume that real estate in this State
will be taxed according TO its real
value and not at the arbitrary value
heretofore fixed by the State for the
purposes Of taxation; but, on this
point, we are not confident:
The United States tax now being
collected by the commissioners in
Charleston is levied by an Act Of Con-
gress, approved August S, 1861, and
is part Of tax for the year 1861,
upon the entire real estate Of the
nation. The quota of the States then
in rebellion not having been paid, an
Act was passed in June-approvcd the
7th-ls62, extending the provisions
Of the tax law to 'insurrectionary dis
tricts.' 1t is under this latter Act, as
amended February 6, 1868, and March
3. 1865, that the commissioners are
now proceeding.
By its provisions, as soon as the ma
tional military authority is established
over any political subdivision Of a
State, the law is to go into effect. The
commissioners are directed to assess a
due proportion of the tax upon each
piece of real estate, whether in town
or, country, open an Office. and give
notice that the tax is payable and they
are prepared to receive it. The assess
menr is to be based on the last valua-
tion made by the State prior to Janus
ary l, 1861, or in default of that, upon
such other valuation as the cornmis-
sioners may be best able to ascertain.
The tax is to be received sixty days
from the giving of the notice, without
interest; after that period, interest
attaches at the rate Of ten per cent.
per year from the FIRST day of July,
1862.
Each taxpayer is to appear at the
Office Of the commissioners in person,
or, in case he cannot 80 appear, then
by his attorney, either in fact or le.
gally appointed; and the attorney must
show that the person whose tax be
applies to pay either has not engaged
in the rebellion voluntarily, or has
taken the oath Of allegiance to the
United States.
On the expiration Of the sixty days,
all property on which the tax is unpaid
is considered forfeited to the United
Statess and the commissioners may
sell the same by giving thirty days
notice. But the tax may be paid at
any time before the day appointed for
sale, by paying the interest accruins
as above. stated, and in addition, a
penalty equal to oue.half the tax,
which attaches as soon as the property
is advertised for sale.
The interest in Charleston became
chargeable after the 9Th inst. 9'he
penalty will not so become, probably,
till November next, before which
time, it ls thought, no advertisement
of tax sales will be made.
| After the sale, sixty days is allowed
for redemption on payment of pur.
chase money, with interest at the rate
OF Is per cent. per year from time Of
sale. Any person can redeem within
this time. After that, persons proving
loyalty may redeem at any time within
a period Of from one to two years.
varying in length according to their
class, whether as persons beyond seas
minors, ETC., and according to the dis
cretiou of the tax commissioners. An
appeal may be made from the decision
,E h. a. A T..