The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1865-06-20
THE UNITED STATES DIRECT TAX.

The United States Tax Commissioner is at
work in Charleston. A writer in the Courier
answers many inquiries which are daily asked
him, as follows:
The United States tax now being collected
by the Commissioners in Charleston, is levied
by an Act of Congress; approved August 5,
1861, and is part of a 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-1S62, extending the provisions of the
tax law to ''insurrectionary districts" 1t is
under this latter act, as amended February 6,
1868, and March 3, 1865, that the Commission
ers are now proceeding.
BY It's provisions, as soon as the national mill
tary authority is established over any political
subdivision OF a State, the law is to go into eff
feet. The Commissioners are directed to assess
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
ment is to be based on the last valuation made
by the State pfior to January 1st, 1861, or in
default of that upon such other 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 taxpayer is to appear at the Office of
the Commissioners In person, or in case he can
not so appear, then by his attorney either in
fact or legally appointed, and the attorney must
show that the person whose tax he applies to
pay either has not engaged in the rebellion vol
UNFAIRLY, or has taken the oath of allegiance to
the United States.
| On the expiration Of the sixty days all prop
erty on which the tax is unpaid is considered
| forfeited to the United States, and the Commits
sioners may sell the same By giving thirty days
notice. But the tax may be paid at any tin me
before the day appointed for sale, by paying the
| interest accrulng as above stated, and In add-
ton a penalty tqual to one half the tax, which
attaches as soon as the property is advertised
| for sale.
After the sale sixty days is allowed for re-
demption on payment of purchase money, with
interest at the 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 period Of from
one to two years, varying in length according to
their class, whether persons beyond seas, mi-
nors, etc, and according to the discretion 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, issued by
/ the Commissioners can be affected In only one
| of three ways: lst, by showing no tax was
chargeable %, by showing payment of tax; Or,
3d. redemption Of property.
The Commissioners are empowered to bid In,
under certain regulations, property for the Uni
| ted States at the tax sales. The property SO
bid in may afterwards be resold in quantities
not to exceed three hundred and twenty acres
| to any one purchaser. AT these secondary 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, entitled to buy, by paying
one fourth the purchase money down, and the
| balance in three years without interest.
! Under certain other regulations the Commis-
sioners are required to bid in lands at the tax
sales for various government and charitable
purposes More tnan one-balf Of the lands sold
| for taxes in Beaufort District have been SO bid
in Some Of these have been set apart for mill
! tary purposes, but by far the larger share has
| been reserved for schools and for "heads of fam
! lilies of the African race" to whom they have
| been sold in small parcels not exceeding twenty
acres each, at private sale, and at the nominal
price of one dollar and quarter to one dollar
| and half an acre.
COLORED HELP w WANTED.--Ine NeWDern
Times has the following
"Dr Wilson, from Swansboro, informs US that
any quantity Of good laborers can obtain the
best of wages in Onslow. We commend this TO
The crowd of loungers around the Market and
the corner of South Front aud Middle streets"
Let the crowd of loafers and idlers, white and
black, that infest our streets on the plea of emo
work to be had" make note of this. There is
no longer any excuse for idleness in this region