The south-western. [volume] (Shreveport, La.) 1852-1870, 1865-08-02

Z
True Delta The editor saws: shortly after The var
commenced in 1861 law passed to increase the
revenue of the United States by direct ta1atioa-by
increasing the duties on imports and by ley Of
twenty millions dollars per upon the United
States These twenty millions were apportoned among
the different States in proportion to the wealth q
each the shares Of the five southern States mentioned
| in the heading, being as follows:
Louisiana Soo1'9o 20
Texas. $500 oOoa-o ooIs
Alsbama.. 91Soe@ es99
mississippi. $1,000 300 ~
Florida. ........,. '''o-- -
This tax l. less than two mills per dollar annually
Tho act bv which this tax is authorised was approved
apgust Z 1861 but its enforcement at that time
throughout the whole country an impossibilty.-
m the It'll June 1862 however portion of the south
ern territory having been brought under the ursdc-
ton of the federal authorities act entitled for the
collection Of direct taxes in insurrectionary districts
within the United States and for other purposes was
nossed. It Is this which we condense and strip Of
verbiage.
lots Of Tyr dHf d heft tn gPSn II d ihs
trcts, these portions Of ground to be assessed under
the valuation made BY the State authorities prior to
1861, and each portion to pay in accordance with is
bearing to the value of all real estate in the State In
addition thereto, penalty equal to fifty per centun Of
said tax is charged thereon All lands EXEMPT from
taxation by Federal State laws are exempted from
this tax.
I Sec. 2. Provides that the tax and penalty shall be
lien upon said lands without other proceedings what
soever.
Sec 8. Provides that owners Of land shall paw the
assessment within sixty days after the tax commission
ers have opened their books in the district wherein the
property is situated.
SEC. A. 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 pur
chaser is vested with the title in fee simple without
any regard to prior liens encumbrances rights, titles
claims
Sec 5. Provides for the appointment of tax com
missioners and fixes their salaries
Sec g. Provides that the commissioners shall begin
their aborS as soon as the country is restored to the
jurisdiction of the Union authorities
SEC. z. We omit tile 18th section Of the original act
and condease substitute therefor, which was approved
February G. 1868 This section provides that in case
the tax is not paid forth in section 8, the COM
missioners shall advertise the property for sale in
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 said tax. Provided, that the
owner does not before the day of sale paw to the
commissioners the amount Of the tax with the ten Der
cent interest and cost of advertising. The commits
sioners also authorised to bid off the property for
The United States at not exceeding two-thrds of
he assessed value thereof unless higher bid is offered
The purchaser receives his certificate of ownership
tiahA aepassiapers soon as the purchase money
Indebtedness of any kind being accepted in payment
This certificate Of ownership is to be considered in all
courts as pria acie evidence of the validity of the
ale, and Of the title Of the purchaser But the owner
,r any loyal person of the United States who has
aid lien upon the property, may any time within
xty days subsequent to the SALE appear before the
commissioners, and upon paying the amount of said d
AK and penalty with interest thereon from July 1852
the date Of the presidents procamation at the rate
# 10 per cent FER annum, together with the expenses
+ sale and subsequent proceedings may redeem the
property from sale. The purchaser of the property q
ill have returned to him the money he has paid to the
commissioners, with the interest accruiug after sale
rovided, That if the owner Of said lots Of ground be
minor, nonresident, alien Or loyal citizen beyond K
cas-, person of unsound mind or under legal disa
ilty the guardian, trustee or other person having
large Of the estate Of such person. may redeem the
nd any time within years after the sale in the u
amer provided above Provided further. That At 81
ch sale any tracts parcels lots of land which may d
selected, under the direction of tie president, for ID
'Ternment use, for war; military, naval revenue Us
arabe, educational or police purposes may at said u
lc be bid in by said commissioners for, and struck ID
10 the United States. And provided further: That CT
e certificate OF said commissioners shall only be o'
eced evidence Of the regularity and validity Of 81
e by establishing the fact that said property was not
bect to taxes, or that the taxes had been paid pre- GO
ous to sale, or that the property had been redeemed
cording to the provisions Of this act Is
Sec g. This section confers the privilege of redeem ne
property that has been Sold upon any owner of Ca
CHI property who prove to the satisfaction of the nj
nuissoners that be she has not taken part in the sh
,eion subsequent to the passage of this act and ne
t b. Of said rebellion, has been prevented I'D
IN paying taxes or redeeming the same from sale
csc applications must be made within one year from -
Of sale, and the com nissioners may extend the OF
&c for redemption to two ;ealS from day Of sale M
cases Of this kind regular tral may be instituted
ore the commissioners, and appeal nay be taken 49,
n their decision TO the .. s. district coGrt.
SECTIONS o 10 AND IL. These sections refec to cir
lstances and situations rendered impossible by the
nination of the war =
&C. To- IN case the valuation assessment mentioned ou
ection cannot be obtained the commissioners are on
lorlsed to set valuation upon the property accord ESQ
to the best evidence they obtain, and no mis- prie
they may make in the amount of tax assessed that
effect the validity Of sale or other proceeding as
II :.