Dallas herald. [volume] (Dallas, Tex.) 1849-1873, 1867-04-27

DO granted to William Leavcring
Ir., the owner thereof, from the col
lection district of Buffalo, in the
State of New York.
Approved Fcbruaryj ,, 1861
TPUnLIc REsoLUTIoN-No, 10,
A Resolution TO provide for the AS
ccrtainmcnt and superintendent of
the proper quota of the direct tax
of eighteen hundred aud sixty
one to the State ofWest Virginia,
and for other purposes.
RtSolccd by he Senate and House
of Representatives ofthe United States
IN C5agreSs assembled, That, in as
ccrtaining the quota Of the State OF
West Virginia of the direct tax inn
posed by the act of August fifth,
eighteen hundred and sixty -one, the
Secretary of the Treasury is au-
thorized and directed TO charge the
said State with such proportion OF
the said taxapportioned TO the State
of Virginia us the value Of the real
estate of the counties now compos-
ing the State of West Virginia, in
Guiding Borkly and Jefferson, bears
to the value OF all the real estate OF
the then State of Virginia, as asccr-
tanned by the assessment for State
taxation Of the real estate Of tn
said State of Virginia in the year
eighteen hundred and sixty, giving
credit to the State of West Virginia
for such part Of its proportion so as
certained as has been already paid.
SEC. 2. And be it further enacted,
That the State of West Virginia is
hereby made liable to all the duties
in relation to said direct tax which
are imposed by law upor. and is en-
titled to all the privileges in the
same relation which are by law al
lowed, to other loyal States Procjd-
ed, That no liability or burden
whatsoever is hereby imposed or
shall be imposed by said State, ars-
ing in any way out ofsaid tax, upon
lands included within the present
limits Of the counties Of Berkeley
and Jefferson, or upon the inhabi-
tants as such, for the time being,
within said limits, except upon terms
accepted by a maiority.vote Of legal
voters resident within said limits.
SEC. $ and be 1t fufler enacted.
That the board Of direct tax com
missioners for the State Of Virginia
shall have and continue to have the
samo authority to assess and collect
the before mentioned direct tax in
the counties of Berkeley and Jetfer-
son as if those counties still formed
a part of the State of Virginia.
Sec. 4. And be it further enacted
That the Secretary of the Treasury
shall be authorized to refund to per
sons from whom money has been
received without warrant Of law, as
in payment Of dues under The direct
tax laws, the sum so Illegally col
Iected; such refunding to be ordered
on the presentation, in each case, Of
satisfactory evidence of the illegal
collection.
SEC. 5. And be it further enacted
That the Secretary Of the Treasury
is hereby authorized and directed tc
suspend the further collection with
in the State Of West Virginia of any
part Of the direct tax imposed by
the act of August five, eighteen
hundred and sixty-one, until the
first day of June next, unless the
claims of the said State against the
United States are sooner adjusted.
SEC. 6 And be it further enacted,
That section two of an act entitled
An act further TO amend an act en-
titled AN act for the collection Of
direct taxes in the insurrectionary
States within the United States, and
for other purposes approved June
seven, eighteen hundred and sixty
two" approved March third, eigh
teen hundred and sixty-five, be, and
the same is hereby, repealed, and
certificates of sale shall be received
in all courts and places as prima ia.
Gle evidence of the regularity and
validity of said sale and of the title
of purchaser or purchasers under
the same, as provided in section
seven of an act entitled "An act for
the collection of direct taxes in in
surrectionary districts within the
United States, and forother purpos
es, approved June seven, eighteen
hmm 1roJ apd cixtu-fwo