The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-04-13
ed, February 25, 1867.
IPUBLIc REsoLUTIoN-No. 1911

A RESOLUTION to provide for the ascertainment
and apportionment of the proper quota of the
direct tax of eighteen hundred and sixty-one to
the State of West Virginia, and for other pur-
poses.
hesolced By the Senate and House Of representa-
tires Of the United States Of AnericG IN Congrese
assembled, That in ascertaining the quota of the
State of West Virginia of the direct tax imposed
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 tax apportioned
to the State OF Virginia as the value Of the real
estate of the counties now composing the State
of West Virhinia, including Berkely and Jetfer-
son. bears to the value of all the real estate OF the
then State of Virginia, as ascertained by the as
sessment of the State taxation OF the real estate
of the 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
asccrtaincd rs has been already paid.
SEC. 2. Ind he it further resolved, 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 upon, and is entitled to all
the privileges in the same relation which are by
law allowed to, other loyal States Prooided,
That no liability or burden whatsoever is hereby
imposed or shall be imposed by said State, arising
in any way out of said tax, upon lands included
within the present limits of the counties OF Berke-
ley and jefferson, or upon the inhabitants such
for the time being, within said limits, except up
on terms accepted by majority vote OF legal vo-
tiers resident within said limits.
SEC. 3. And be it further resolved, That the
board of direct tax commissioners for the State
of Virginia shall have and continue to have the
same authority to assess and collect the before
mentioned direct tax in the counties of Berkeley
and Jefferson as if those counties still formed
part of the State of Virginia.
SEC. 4. And be 1t further resolved, That the
Secretary of the Treasury shall be authorized to
refund to persons from whom money has been
received without warrant of law, as in payment
of dues under the direct tax laws, the sum so il
legally collected such refund to be ordered on
the presentation, in each case, OF satisfactory
evidence OF the illegal collection.
SEC. 5. And be 1t further resolved, That the
and directed to suspended the further collection
within the State of West Virginia of any part of
the direct tax imposed by the act of August five,
eig lteen hundred and siXty-one, until the first
day of June next. unless the claims of the said
State against the United States are sooner ad-
justed.
SEC. 6. Ind belt further resolved, That section
two of an act entitled {" An act further to amend
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, eighteen hundred and sixty-tve
tificates of sale shall be received in all courts and
places prima facic evidence of the regularity
and validity of said sale and of the title OF pur-
chaser or purchasers under the same as PROVIDED
III section seven of act entitled " An act Tor
the collection of direct taxes in insurrcctlonary
districts within the United States, and for other
purposes" approved June seven, eighteen hum
dred and siXty-two.
Approved, February 25, 1867.