The Columbia daily phoenix. [volume] (Columbia, S.C.) 1865-1865, 1865-06-06
The United States Direct Tax.

| Courier answers iiiaHV inquiries, WHICH
are daily asked him, as follows
| The United States tax now being col
lected by the commissioners in Chaleston
is levied by an Act of Congress, approved
August S, 1861, and is part of n tax for
of the nation. The quota of the States
| then in rebellion not having been paid, an
Act was passed in June-npproved the
7sh-1s62. extending the provisions of the
tax law to ''insurrectionary districts" 1t
is under this la tier Act, as amended rebru
arv 6. 1863, and March 5, 1865, that the
commissioners are now proceeding.
BY its provisions, as soon as the nationa!
military authority is established over any
political sub division of a State, the law
ls to so 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 arc prepared to receive it. The as
sessment is to be based on the last valua
tion made by the State prior to January
l, 1861, or in default Of that, upon such
other valuation as the commissioners NAV
be best able to ascertain. The tax is TO
be received sixty days from the giving of
the notice, without interest; after that Pc
ROD, interest attaches at the rate of ten
per cent. per year from the first day OF
July, 1862.
Each tax payer is to appear at the Office
OF the commissioners in person, or, in case
he cannot 50 appear, then by his attorney
either in fact or legally appointed, and the
attorney must show that the person who's.
tax he applies to pay either has .ot en-.
in, h,s h.l
taken the oath Of allegiance to the United
States.
On the expiration Of the sixty davs, all
property on which the tax is unpaid is
considered forfeited to the United States.
and the commissioners NAV 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 in
terest accruiug as above stated, and in
addition penalty equal to one,half the
tax, which ATTACHES as soon as the proper.
ty is advertised for sale
The interest in Charleston became
chargeable' after the 9th inst The penalty
viii not so become. probably, till Novem-
Der ncSt, before which time, it is thought,
no advertisement of tax sales will be made
After the sale, sixty days is allowed for
ncv, with interest at the rate of Is per
cent per Yea: from limo Of sale. Any
person can redeem within this time. A;,e er
that persons proving loyalty may redeem
at any time within q period of irou, one
to two years, varying in length according
to their class, whether as persons beyond
seas, minors etc and according to the
discretion OF the itax commissioners. An
,.auI h,.f \ Il e
the tax commissioners to the United States
courts.
The certti ticates Of sale, however issued
only one Of three ways: Isl, by showing
no tax was chargeable: ~, by showing
payment Of tax; or, Sd, redemption of
property.
The commissioners are empowered to
bid in, under certain regulations, property
for the United States at the tax sales. The
property SO bid in may afterwards be re.
sold in quantities not to exceed 32D acres
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
buy, by paying one fourtA the purchase
IlOlIey doN ~ h!IN VIC OdlaUCC WlttlIu LNrte
years without interest.
Under certain other regulations the
Commissioners are required to bid in
lands at the tax sales for various govern
ment and charitable purposes. More than
onchalf OF the lands sold for taxes in Beau
fort District have been so Did in. Some of
these hrvc been set apart for military
purposes. but by far the larger share has
been reserved for schools and for ''heads
of families Of tho African race, to whom
they have been sold in sinai! parcels not
exceeding twenty acres each, at private
sale, and at The nominal price Of one
dollar and quarter to one dollar and a
| half an acre.