The daily clarion. [volume] (Meridian, Miss.) 1863-1866, 1865-11-26
MG. ERELLYEp

a. MG. HELLYER
From The J0int .SlandIag Committee on 81,
/ and Federal Relations Submitted the foz,,
e ing report, sohich Uas made The special or7,
e Ior Noaday nert at 10 O'Clock, a. ~
The joint committee on State and Ed
- la IeiaIIons, beg leave to make the fol
/ Iiso.s report upon the subject of the
: -, I.teTG TAX imposed by the Congress ~
= - Uni'ed states, upon theseverai States
@ an, tne action proper to be taken hy H.
State of Mississippi, with REGARD 1l,oso,l .
q consideration of which subject ard w.
non was referred to this c0mmitIea ~,
tives. '0 u l'ePreSenta-
a summary of the provisions of the
several acts Of Congress, referring IN A.
SUBJECT Is necessary to afford data for
any conclusions that the committee or
the Legislature can arrive at
By act OF Congress, approved Apc 9Th
! 1901, ito provide increased revenue fro,,,
ihPosts, to pay interest on the nubIic
deot, and for other purposes" a direct
| AK OF S20OOO,OOO, was annually laid on |
ti'e United States, and the same was an |
p"rdoned TO the States. BY this appor- |
comment the State Of Mississippi was
charged with S4l3,084 &c. This tsx -,
the provisions of the act. is aseassa3 ~
land on the value of all lands and Iots
OF ground, with their improvements and
dwelling houses, to be enumerated and /
valued at the rate each of them was
worth IN money, April |, l862,-propertv
belonging to any one individual actually |
residing thereon, to the amount of $500 ,
belng exempt from taxation Provisions
were made In the act, for the appoint- r
ment, after the second Tuesday of Feb 5
1907. OF assessors, assistant assessors col q
Iectors and deputy collectors; and ample
machinery was provided for the promnt q
assessment and collection Of the tax, by S
I nited States officials
Should any of the people of any Of the s.
n1a.eS be III actual rebellion against the L.
iUhority Of the United States. at the n
ImA fixed for the act to go into oneration =
. that the laws of the United States a
cannot be executed therein, it is made a
he duty of the President, by section 50
y the act above referred to, to execute is
ne provisions Of the act within the limits ia
I such state, as soon as the authority of w
he United States government should be fla
e-e~ta blished, and the amount of the tax
as to be then collected, with the inter 3
st due, at the rate of six per ce,atsfq1 per M
mum, until paid an
4 subsequent section, Is. SO, gave the fei
rlyllege TO any state, fto assume, assess
'uect and pay its quota of this direct acI
*, IN It's own way and manner. and hv re,
I'd through its own officers. assessors so,
ia coIiectors ; ana to use the last or any riv
l6sequent valuation or appraisal made
s. the purpose OF State taxation and of
y such State giving notice to the Score Sta
tary of the Treasury of the United ing
&tes, on or before the first day of Feb her
airy, 1862, and in each succeeding wear. was
rough rs Governor or other proper Of cou
er, of its intention thus TO assume ass inn
s., collect and pay such tax, was there err
emitted to deduction OF fifteen per Girl
TIM on the quota imposed provided sem
"a deduction should only apply to such By
RI OF SAID tax as was actually paid into so "
, United States Treasury before the last alto
7 OF jane IN the year to which such bean
lment related; or to deduction of take
per centlfm to such part as was paid in eral
Or to the last day of September in said this
T, sald year oelnS regarded as COM nun
nclng on the hrst day OF April. The tutiC
sectlon haa iuFthef provlsos that if repr
D notlce was gwen, no assessors or col to bt
ors should be appointed, unless the to be
e was in default; and that the quota taxa
lirect tax might be paid in whole or clusi
part, by the release of the State. of tors
lquidated or determined claim of gress
State of equal amount, against the simp
ted States. of 60
y a subsequent act of Congress. 'for Utica
collection of direct taxes in insured. powe
airy districts within the United Slater, sente
for other purposes" approved June pay,
1862 it was made law, that in any to co
? where the civil authority of the DEEPER
ed States was so obstructed that the Blu
lslons OF the act of August 6, 1861 Congl
4 not be peaceably executed, the di> entire
tax thereby app ortioned was charged States
ali the lands and lots of ground there
tie therein, according TO the enumer- other
and valuation under the last assess plete
and valuation thereof, made under of the
of the State prior TO Jan Jaoto g
i, 1861 so that each part and par fedora
the land in such State, according ment
ch valuation, was charged with the and b
ent o! SC much of said quota of tax, we rel
E relative value of said lands bore to the te
hole valuation of the real estate OF This
State, according to said State assess eign p
!; and in addition thereto. @ penalty sippi
y per cenfum of the amount of said posed
as made chargeable on said lands. execut
the same act the President of the its aut
i States was required to declare by courts,
mation on or before July l, 1862, mon Il
States were considered Instruction The
and it was enacted that thereupon tav at
,foporuonate amounts OF SAD tax ed by
d lands; in the words of the act, corId r
put any other or further proceedings desired
Ver entitled
he hrst day of July, 1862, the Pres would
Of the United States issued his pro- penalti
ion, that the State of Mississippi done SO