Evening star. [volume] (Washington, D.C.) 1854-1972, 1867-03-29
PUBLIC RRsoLUTIoy-No 10 7

%.
y RESOLUTION 10 provide for the ascertain
ment and superintendent of the proper quota
OF the direct tax of eighteen hundred and
sIXty;one 20 the State OF West Virginia, and
Tor other purposes.
RsS0lred BY tie Senate Grd House Of ReDresea-
tdt'ctS 81 ne United States Of ARetcd iR Congress
C$Ssnttsd, That, IN ascertaining the quota OF
he 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 authorized 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 Virginia. in
clJ ding Berkely and jefferson. bears 10 the
value OF all the real estate of the then State OF
Virginia, as ascPrtained by the assessment of
= ae taxation OF the real estate of the said
State OF virginia III the year eighteen hundred
ana sixty, giving credit to the State of West
Virginia for such part of its proportion so as
ceItalned As has been already paid.
SIC. :. ARd be 1t further TescIred, That the
STATE OF West virginia Is hereby made liable
10 ali the duties IN relation to said direct tax
winch are imposed by law upon, and Is en-
ttled 10 all the privileges IN the same relation
which are by Law allowed TO, other loyal St4ta.-
fTcrtGed, That no liability or burden whatsc-
ever l. hereby imposea or shall be imposed by
SAID state, arising IN any way out OF said tax.
upon lands included within he present limits
OF The counties of Berkeley and Jefferson. or
upon the inhabitants as such. for the Time
being, within said liInis, except upon terms
accepted by a majority vote of legal voters
SEC. 3. ind Js q further reSo1red. That the
board OF direct tax commiss IOners for the
State Of Virginia shall have and continue to
have the same authority 70 assess ana collect
the before m zen toned direct tax in the conn
res or berkeley and Je ffersOn a. il those coun-
Ties stbi formed a part OF the State OF Virginia
SIC 4 And be Il further resal~ed, That the
secretary Of the Treasury shall be authorized
70 refund u persons from whom money has
been received without warrant of law as i'm
payment OF dues under the direct tax laws
ne sum So illegally collected: such refunding
20 o. ordered OF The pTesen tatIOn in each case
~ satisfactory evidence OF the illegal collec-
ton.
Sc ). And he Il further resoyrsd, That the
Secretary OF the Treas ry Is hereby au thorized
and directed TO suspend the further collection
within The State OF IVES, Virginia Of any par:
OF ;he direct tax imposed by the act OF August
the first day % June mex, unless the claims
OF the SAID State against the United States are
sooner &c iustrd.
SIC g. AHd lie IT. fur'he reSlireF. That section
TWO OF an act entitled, IAN act further to
amend an act entitled "An act for the collec-
ION Of dire taxes IN the insurrectonary
States within the United States, and for other
purposes, approved June seven, eighteen
hundred and sixty-two," approved March
miro, eighteen hundred and sixty-fye. be-
ana The same Is hereby, repealed, and certif-
Gates OF sale shall be received in all courts
ana places as prima facie eyiden oe Of the regu.
lariiy and validity of said sale and of the title
OF purchaser or purchasers under the same, a
provided i'll section seven of an act entitled
InsurreciIOnary districts within the United
States and for other purposes" approved
june seven, eighteen hundred and siXty.two
approved, + February %, 1867.