The tri-weekly news. [volume] (Winnsboro, S.C.) 1865-1876, 1865-07-15
United States Direct Tax.

made OF us as to the character &C., of
the Y. S. tax, we copy the following
from the Charleston Courier. From an,
other source we learn that this tax, il
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 hereto
fore fixed by the State for the psrposes
of taxation but, on this point we are
not confident:
The United States tax now being col.
lected by the commissioners in Charles
ton is levied by an Act of Congress, APP.
proved August 5, 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
approved the 7th-l862, extending the
provisions of the tax law to "insnrrec-
tionary districts" 1t is under this lat.
ter Act, as amended February 6, 1868,
and March 3, 1865, that the commis.
sloners 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 n
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 pre-.
pared to receive it. The assessment is
ITO be based on the last valuation made
by the State prior to JANUARY l., 1861,
or in default of that, upon. such 9th
er valuation as the commissioners 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 tax payer is to appear at the
Office ofthe commissioners in person, or.
in case he cannot so appear, then by his
attorney either in fact or legally appoint.
ed, and the attorney must show that
the person whose tax he applies to pay
either has not engaged in the rebellion
voluntarily, or has taken the oath of al
legiance 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
States, and the commissioners may sell
the same by giving thirty days notice.
But the tax may be paid at any time be.
fore the day appointed for sale, !,y pay.
ing the interest accruing as above stated
and in addition. penalty equal to one.
half the tax, which attaches as soon as
the property is advertised for sale.
The. interest in Charleston became
chargeable after the 9th inst. The pen.
altywill not SO become, probably, till
November next before whiclrtime, it is
thought, no advertisement of tax sales
will be made.
After the sale, sixty days is allowed
for redemption con payment Of purchase
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 10y.
atty may redeem at any time withinfa
period of from one to two years. vary
ing in length according TO their class,
whether as persons beyond seas, minors,
etc, and according to hedscretion of
the tax commissioners. An appeal may
be made from the decision Of the tax
commissioners to the United States
courts.
The certificates Of sale, however, is.
sned by the commissioners can be af.
tected in only one Of three ways: lat,
by showing notax was chargeable:; I'd,
by showing payment Of tax or, Sd, re-
.demption of property.
The commissioners are empowered to
bid in, under certain regulations, pro.
perty for tho United States at the tax
sales The property so bid in NAV ne.