Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1867-02-26

which prohibits the taking OF private property
for public uses, without due compensation: and
a conviction Of the highest crime known to the
law. cannot york forfeiture, except during
his lite
We may then safely deduce that the interest
of private citizen ought never to be sacrificed;
at least to a greater extent than is necessary
to secure public object OF adequate impor-
lance, and whether the necessity existed Tor
sale and Investment of the plaintiff $ propertyln
this case, we will proceed to inquire: BY the
act of Congress passed, August 9Th, 1861,
direct tax of twenty millions was laid upon he
United States, and Was apportl9ncu among the
States, for payment TO the State Of Virginia
1891, 552S This act in its chlei provisions con-
formed substantially to the acts heretofore pass
ed BY Congress imposing direct tax. 1t pro-
vid.s for the appointments OF collectors asses
sors the apportionment of the tax by notice,
nv advertisement, for demand at the dwelling
houses of the tax payers, Tor dlslrain Of goods
and chattcls or effects Of the person delinquent,
providing that after disraln the party may pay
and release his property and if nos paid then
| to be sold. Farther, that if personal property
cou}d rot be found sufficient TO pay the tax and
costs. then SO much OF the real property a.
| NAV be sufficient to satisfy the taxes due with
20 nnr cent, should be sold But in all cases
where the property liable to a direct tax, may
MOI be divisble 20 as to enable the collector by
| q sale Of part thereof to raise the whoc amount
Of the tax, the whole was to be sold and the
proceeds after satisfying the tax, to be held Tor
| the use of the owner; after sale two years al
lowed to redeem by paying the amount With
20 per cent. In case OF ron-rcsdcn*, tho pro
visions are most Just tor The payment and re-
dcmption and as in former case where dlviSt-
bic so much only to be sold, a. may be neces
! salv to realize the tax. In al! cases the col
lectors are required to deposit with the Clerks
| Of Courts lists ct property sold, together with
the names Of the owners or rcputed owners, and
the purchasers, and that the own"rs, their
heirs, or any person in their behalf should
have two years to redeem; liberal and just pro-
visions are also made for all porEoos under dis
abilities: and by Section - Of said act it
was further provided, that should any of the
people of any Of the States, &c. be in actual
rebellion against the authority Of the govern
| ment of Lt.r United States at'thc time this act
goes into operation, (which time appears TO be
The second Tuesday in February, 1862. 80 that
the laws caDnot be executed therein, 1t shall be
the duIy Of the President, to proceed to exc
cu!c the act within the limits Of such State, so
soon as the authority OF the United States
therein is re-establishcd and tn collect the sums
which would have been due from the persons
| residing or holding property therein, IN the
manner ana under the regulations herein pre-
scrbed.
1t will be seen from The summary given
that tie provisions Of this act are both Just
and henefcent: in their operation It atiirms,
what all admit: that it is the dury OF every cit
i2en to contribute IN proportion to the value OF
his estate, towards the support OF the govern
ment which protects him in the enjoyment OF
| his rights; all Of It's PROVISIONS are liberal in
their Oh araoter, uniform and reasonable, aGd cy-
| hibit throughout an obvious anxiety to GTOld
coercive means Of collecting the tag, nnrS7
such means be absolutely necessary. The cit
zen has several months in which to make pay
ment, after his property is assessed his per
sonal property is first subjected to disrrain, and
if his land is ultimately to be sod, it is only
under such circumstances a will produce the
least sac.ltice and if sold. it must be confessed,
that it is cnly after hia o%n lachc:, aud gross
disregard of his owa interest," To the people
of these States that were in rebellion, the
sane spirit Of Eindn IS and justice we're mani
| fest and it was provided that, 50 soon rs the
authority of the United States should be rc-es-
ablished, the provisions Of the Law were 10 be
executed.
The enquiry might be here suggested, wig
vas not this law carried into effect in irnlnIa,
ut least in that part ~ which this Prnprrty Is
situated. For if an right in The Tine III whlch
the law Of 1861 was TO 90 IN operation, there
was suhiciency Of time to have executed its
provisions prior TO the amendatOry act OF 1862.
The authority OF the United States government
had teen re- established, the restored govern
ment Of Virginia recognizing that government.
| and repeatedly le.ogn ed H. it is tie legal
j l,a oft-
ruight have been executed 10 Alexandria, as
promptly and satisfactorily rs in the District OF
Columbia.
1t however appears, from causes operating
upon the Legislative will, that on the 7th Of
June, 1862 en- act was passed aIncndatory OF
the act OF 1861, entitled an act for the coI'ec-
ton Of District taxes in insurrectionary Dis
,ric;y, within the United States, and wholly
departing thcrct:om. It provides first. that
each parcel Of land, shall be charged according
to its valuation in January 1861, with so much
OF Toe tax charged upon the State, as the val
uation shall bear 10 the whole amount appor-
toned. The owncr to pay within sixty days
after the commissioners shall! have fixed the
amount AMI upon failure to pay within sixty
days, that the title should become fortified to
the United States, and upon the sale should
vest ia the United States, or the purchasers in
fee staple, Tree and discharged FROM all prior
liens, incun brances right, title and claims what
soever. Upoo such property as the taxes were
not paid within the sixty days the commission
ers after advertising the same, were to sell to the
highest bidder, for sum not less than the tax
es, and then by the amendment to this act
passed February 9Th, 1863, it was provided, in
all cases where the owner of said lots or parcels
of land shall not on or before the day Of sale
appear in person, and pay the tax, the com
missioners shall be authorized to bid eff the
same Tor the United States at a sum not ex-
ceeding 1wo-thiIds Of the assessed value Of
said lots or parcels of land, unless some person
shall bid a larger SUM, and in either case, the
purchaser shall be entitled to receive from the
commissioners their certificate Of sale, which
shall be received in all courts and places as
priaia tacic evidence of the regularity and va
ldity of said SAG, aad Of the title Of the said
purchaser or purchasers under the same; and
If then nr0yiGes that the owner OF said proper