Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1865-06-06
The United. states Direct Tax.

The United. states Direct Tas.s
= The. United States Tax commissioners at
work in. Charleston. A writer in. the Courier
answers many inquiries which arc daily ask
ed him, as follows. Perhaps the answers
will be appropriate to many inquiries which
will be propounded to the Tax Commissioner
when he arrives here. Therefore We publish
them:
The United States tax now. being collected
by the Commissioners in Charleston, is levied
by an Act of Congress, approved August s,
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 insurrcctionary
Districts. 1t is under this latter act, as
amended February 6, 1863, and March 3,
1865, that the Commissioners are now pro-
ceeding. So.
By its provisions as soon % the national
military authority is established over any
political subdivision of State, the law is to
go into effect. The Commissioners are direc-
ted to assess due proportion Of the tax upon
each piece Of real estate, whether in town or;
country, open an Office, aud give notice that
the tax is. payable they are prepared 10
receive it. The assessment is to be based
upon the last valuation made by the State
prior to January list, 1861, or in default of
that upon such other valuation:as the Com
missoners 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 Gay Of
July, 1852.
Each taxpayer is TO appear at the Office
Of the Commissioners in person, or in case he
cannot so appear, then by his attorney either
in fact or'legally appointed, and:the attorney
must chow. that the person, whose tax heap.
plies to pay, either has not engaged in the;r re.
bellion voluntarily, or has taken the oath Of
allegiance to- the UnitedStatea. &
On the expiration of the sixty days all
property on-which the taais.i .is unpaid.is con.
sdered forfeited to the United States, and
the Commissioners may sell the same,by civ.
ing thirty days notice. But the tax may be
paid at any time before the day appointed for
sale by paying 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 char.
eeablc after the 9th inst. The penalty will
not go become probably, till November next,
before which time, it is thought, no adEer
.tisement of tax sales will be made.
After the sale sixty daysis allowed for re-
demption on repayment OF purchase money,
with interest at the rate of Is per cent. per
year from time of sale. Any person can re
deem within this time: After that, persons
proving loyalty may redeem at any time
within a period of from one to two years,
VARYING in length according to their class,
whether as persons beyond seas, minors, &c,
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; "a, by showing payment o.
tax; or, Sd, redemption of property.
The Commissioners are empoT cred to bid
in, under certain regulations, property to'
the United States at the tax sales. The prop.
erty SO bid in may afterwards be Ie-sold 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 Ar
my, Navy or Marine Corps of the United
States .or not less than three months, are
entitled to buy, by paying one-fourth the
purchase money down, and the balance in
three years without interest.
Under certain other. regulations the Com
missioners are required TO bid in lands at tie
tax sales for varions governmental and chari-
table purposes. More than one half Of the
lands sold for taAAs in Beaufort District have
b.er, 40 bid in. Snma of hese have been SCI
spar Cor military purposes, but by far the
larger share has been reserved for schools
AID Tor heads of families OF the Afrinan
race" to whom they have been sold in -nal!
parcels not exceeding twenty acres each, at
private sale, and at the nominal price of one
dollar aud quarter to one dollar and halt
all ac-e,