, 1870-11-29
Making Total approximate va,ua.ton, s,ge ,N4

None OF these lAnda a.e now yi-llius aur
revenue 10 the government excep. in Sou:h
Cat soliuz, and \ iow traits ia Florida. Steps
are briug taken, however, toward placing
record OF thess Iands in condition whereby
the government may control and obsain more
Ieyenue f.em them.
During the several yc.rs in xhicl. no con-
troll was exercised By the Cnitetl States over
its direct tax Ian1~, except III South CAroliua,
ra1.:es tcuk possession, assumed os5e;ship,
Alleged innocent purchasers are now ordered
tn surrender possession Of them to oflirers
Designated TO txks charge OF aud
collect renta for tie use or them. In many
cases the alleged innocent purchasers hare
mace extensive improvements on the lands,
and made them their homes-
The sAlca Of l1nds for nor-payment CT tho
direct taxes il the said eleven States were
suspended ly order pf tho Secretary Of tho
Treasury it May, 1866. Thu collection Of tho
tax in sa'! StsteH was snsspe1ded in August,
1s;6, snd by several acts OF Congress eu=-
pended until January, l. 1869; siace which no
aeiicn has been had by Congress- OF by tue
Executive authority, nor have tue conliiio,:s
been resumed i'll auy Of the ssia tleyeu STATES.
The several boards Of Gnstel S.a.ea d.sect-
t.. comnsl4::o?es. were dissolved On or beto:e
the 3oth Of April, 1861, except III South
Carolina. This bo.rd haa been continued
in cons scquence Of additional duties imposed
on Tho conin1issisucrs for ttat State,
in connection with tho dis
rosal Of tho direct ta1 lands, in pu1ausnce Of
! several acts OF Congress, and the instructions
ct the President, d.:ed September 16, 1861.
That board h1s been discontinued f1om O.to-
| bes u, 1870.
There IL nou Cue to the Cuied States, OIL
aecouut Of deferred pa.nents in South Clto-
fi1s. S150, ,0a0. aud u;. tl:ue fer its payuont
! has expired. Tue duair. which rems,n to b.
pei formed there arc: Managing th, dizcc:-:a1
!aEds, b leasing and sellia:: tho z1tuo Wte1o
there is authority to sclt collecting Especial"
| ard ''scl:out.faE roais, colIa1tiag deferred
Payments, anasrl lsirg tho fluids Al i.iuS from
the oiGerert rnutses accasslirS TO law.
II arre.Is that 4 co.ssi,lts4blo AMOUNT ct
money WAS collected Illegally by tie pirec:-Tax
Commits ioneta, but Cur s.ess. by nu act ap-
| proved February 25, 1867, proyidet TOR re-
funding sueh illegal coElsc:1oas by the
Secretary Of the Treasury. 4 large number
of clsimh have betn psoscLtel to ilis otfi e Of
tha character.
1t 1nsy bo deemed i'm; ortsnt that Congress
should mike rroyi<iun tsr the fiual tieposi-
tIin OF Ill the ia.Js wtic.. Eavu h. ca acquired
aue ZIG row owned by tho Cs.itei States, nnGcr
tue direct tax laws, at an carly day. Ard also,
that in the aainstnlen: Of the uncol1ec.ed po1-
iion OF tie 6ir.ct taxes in tho late i.surse..-
tscEaty States, & different s3etem fic1l that
FRO. iacd in tue &C. OF June :, 1862, s!loud be
devised.
ABSTRACT OF CASTS COMPROMISED.
Ter tic sscal year ending June so, ;S7;,
tktro wtre H. cases compromised! ac1 hu.tlEtl
by the authority of law.
IL these settlements, il.c amount offex
received IT, $As3, ,G6as
TIE aszess SD Pelali aliy................. s9,4H =
Abe spsc1nt psnalts ac l53 n
To'af an1cnns rretive't bT comnro-
muse. ..k9e6.e14 e5
AFssKAcT Or knFnR7s UP bssTKicT At10ESKy3,
Nrnn~r Of proceedings in rem Tor The uscal
1.sH4
Slus,,cr Of utsc,a cn,s. s,ass
Suinb*Fof c:her tuiEs i'll pe'sonan.. $50. !, ,,!3s
Whole Eunbcr couClerced.... 6,7.a
Sur:.er Of judgments recovered in proceed
Su,Eher OF co.vietsons on ia,iictmrais. 1,is3
ANUteI Of acQulttSt. .d3
Nun Ter Ct sIs:s stuffed or dismissed. 1,slu
Number of suits dtclde'! against the Lifted
Snnhe. q suits :cclIra III Iivor of the -
Su.uneI Sf snl;s =, ntn. jais /. ,s;i TT
Antuni VI Judgments leto1elcA D.; the
LElt.d Stscs IL eEi:s il itIaalsaM ,a| -
| AtrELt collected att Vati ITO ccu1t In
sults IN fHffoaaM.. ,943.C5
Amount ctllectsd and paid .11o ccaEt
Is proceeds OF iofieit0sc.. ,:st. 10
| ABSTRACT OF sE1zEEEs.
! Tie seizure By inter- IL rercnue officers of
property fer frauds rractisea in the violation
u isw, AID tue eva<!ou Of Lax, fer tha rcar
ending June 80, 1870, were az follows:
l
,osloS haiis:s feiGenic'i iauoia,
! tAWtA At.........-..... bJ.bst.-:
1+.l42D pounds enn6, valued hk...... t,6si. II
l,tt, ,tlg II pounds tao4cc0 valued at 1e4.G1l.1a
4,eIE CigsYs, valued 2t.-.......... lG,a36 III
miscellaneous property, valued at..- 1.ss:, Is
Total saiue Of seizn,ea.. sa5. .s.t. 81
| On the eubffct OF the teixure and disposi-
tioa Of property for tLe violation Of the re:e-
nue. laws, would suSeeet ttst Section c. OF
the act ct Jnly IS, 1866, be 60 amended AZ
to Make its provisions applicable to
property forfeited under anf OF the
Internal Revenue 1aws. The lini;
in vaiue ct the property seized should be ex-
tended from S3p0 to $500, and the expenses
Of teizure and custody should be provided fos
| a. vel! az 1hose Of spprai=euent and sale
As the law now stands the aection il nea,l5
ukesess. It ia the common testimony Of off.
/ GERS that the eject Of this SUMMARY disaost.
ton OF smsll quantities &: Forfeited property
is b nefcial in promoting compliance viii, the
las; tLd. indeed, that it is the oaly effective
mode Of dealing With su2h sma!1 values to sell
in ttis way. ID the courts the whole value
wtuld be absorbed in costs.
For the following statement it will ap2cas
that for the last four xezys nearly s.N.00
worth OF property has been sold in small lots,
At AL average expense OF 3a per cent Of the
g1oss proceeds.
Had this amount OF property been forfeited
in corit, the 4yaila 10 Tho United States
would hare been much less, il anything.
Amount realized frr11 salts nnder Sscuon e.
act nf .3r1t II 1hEE