Dallas herald. [volume] (Dallas, Tex.) 1849-1873, 1865-09-09

From tho New orleans True Delta.
Below we give synopsis Of the acts ol
Congress levying and providing for thccol.
lection Of direct tax upon the property OF
tho people of the United States. 1t is OF
especial interest 10 Southern land owners,
! who have been cut off from communication
with tho North, and thus prevented from
posting themselves on this subject. We
omitted nothing of importance to the tax
payer.
Shortly after the commencement of the
war in 1861, n law was passed to increase
the revenue of the United States by direct
taxation-by increasing tho duties on i'm
ports and by levy Of twenty millions dol
lars per annum upon the United StGtes.-
These twenty millions were apportioned
among the different States in proportion to
the wealth Of each, the shares of the FIVE
Southern States mentioned in the heading
being as follows:
Louisiana, $3.50, 1885, ,60 !
Texas, 800, lO6,00
Alabama. 529312,33I
Mississippi, 413,084,66S
Florida, 7Z622,66
This tax is less than two mills per dollar
annually.
The act by which this tax is authorized
was approved August 8, 1861, but its en-
forcement at that time throughout the
whole country was an impossibility. On
the 7th June, 1862, however, portion of
the Southern territory having been brought
under the jurisdiction of the Federal au-
thorities, an act entitled 'for the collection
Of direct taxes in insurrectionary districts
within the United States, and for other
purposes" was passed. 1t is this which we
condense and stripof yerbiage.
SECTION l. This levies the direct tax
upon all the lands and lots of ground situ-
tions of ground to be assessed under the
valuation made by the State authorities,
prior to 1861, and each portion to pay in
accordance with its bearing to the value of
all real estate in the State. In addition
thereto, penalty equal to fifty per centum
of said tax is charged thereon. All lands
exempt from taxation by Federal or State
laws, are exempted from this tax
SECTION. 2. Provides that the tax ana
penalty shall be a lien upon said lands
without other proceeding whatsoever.
SECTION g. Provides that owners of land
shall pay the assessment within sixty days
after the tax commissioners have opened
their books in the district wherein the prop
erty is situated.
SECTION T. Provides that, if the tax is
not paid within the prescribed time, the
property becomes forfeited to the United
States, and when publicly sold the purchas-
er is vested with the title in fee simple,
without any regard to prior liens, encum-
brances, rights, titles or claims.
SECTION 5. Provides for the appointment
of tax commissioners and fixes their sala-
ries.
SECTION 6. Provides that the commission
ers shall begin their labors us soon as the
Country is restored to Jurisdiction of the
Union auth critics.
SECTION 7. We omit the 7th section of the
original act, and condenso a substitute
therefor, which was approved February G
1864. This section provides that in case
the tax is not paid as set forth in section 8,
the commissioners shall advertise the prop
erty for sale in q newspaper, and cause
three notices to be posted in as many public
places, in the town or parish where the
property is situated. On the day of sale
the land shall be struck off to the highest
bidder for sum not less than the taxes
penalty and costs and ten per centum per
annum interest on said tax. Provided, that
the owner docs not on or before the day Of
sale pay to the commissioners the amount
Of the tax, with the ten per cent interest
and cost of advertising. The commission
ers are also authorized to bid off the prop
erty Of the United States at sum not ex-
ceeding Two ilirds OF Che assessed value
thereof unless q ghcr bid is offered. The
purchaser receives his certificate of owner
ship from the commissioners as soon as the
purchase money is paid-Treasury notes or
United States certificates of Indebtedness
Of any kind being accepted in payment
This certificate of ownership is to be con-
sidercd in all courts as pTima .fdcie evidence
of the validity of the SALE and of the title
of the purchaser. But the owner, or any
loyal persons of the United States, who has
valid lien upon the property, may at any
time within sixty days subsequent TO the
sale, appear before the commissioners, and
upon paying the amount of said tax and
penalty, with interest thereon from July,
1862, (the date of Presidents proclamation
at the rate of 10 per cent. per annum, to-
gether with the expenses of the sale and
subsequent proceedings, may redeem the
property for sale. The purchaser of the
property will have returned TO him the
money he has paid to the commissioners,
with the interest accruing after sale. Pro-
yided, That if the owner of said lots Of
ground be minor, nonresident alien or
loyal citizen beyond seas a person of un-
sound mind or under legal disability, the
guardian trustee or other person having
charge of the estate of such person, may
redeem the land at any time within two
years after the sale, in the manner above,
Provided further. That at such sale any
tracts, parcels or lots Of land which may
be selected, under the direction Of the
President for Government use, for war, mill
tary, naval, revenue, charitable, education
al or police purposes, may, at said sale be
bid in by said commissions for, and struck
off to the United States. and provided
further. That the certificate Of said COM
missioners shall only be affected as sevidcuce
Of the regularity and validity Of sale, by
establishing the fact that said property was
not subject to taxes or that the taxes had
been paid previous to sale, or that the prop
erty had been redeemed according 10 the
provisions Of this act.
SECTION 8. This section confers the priv
iiege Of redeeming property that has been
cold, upon any owner Of such property who
can prove to the satisfaction Of the connis-
sioncrs that he OF she has not taken part in
The rebellion, has been prevented from pay
ing taxes or redeeming the same from sale.
Those aruIicafionu rnrrrf ha made within