The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1870-08-16
SEA ISLAND LANDS.
ST. HELENA P4RISH AND ITS
CITIZENS.
A Few Chapters from Il Faithful Un-
published History of the War Of Sc
cession.
CHAPTER II.


twenty millions OF dollars by a direct tpx on
all the States, and apportioned it upon the
basis established by the constitution. The
amount required from South Carolina was
s363,57O.
The fact that war then actually existed be-
tween the United States and the Confederate
States is not alluded to, but the SD section
provides that, ''If any State is in rebellion
uhen this act goes into operation (lst April,
1862 1t is to be executed by the President as
soon as authority Is restored" This was
strictly tax act, unobjectlonable in every
respect, and exactly in conformity to the con-
stitltion, while the mode and manner OF It's
execution most effectually guarded and Sc
cured the rights Of the taxpayer. whether
present or absent, Like every other just tax
law, it imposed q far proportional tax, and
prescribed the manner in which each
| taxpayers share of the burden was, with
| his assent, to be determined and adjudged,
| and who should be the Judge. and finally it
| provided for the compulsory payment Of The
taxes thus determined, after all other modes
Of collection had failed But 1t provides that
when extreme measures must be resorted to.
| the collector shall first levy on the personal
property Of the defaulter. Should that prove
insufficient. then, and not before. his land
may be taken. and, after thirty days notice, It.,
| or so mach az may be necessary, may be SOLD,
the ouerplus, If any, returned or paid TO the
gunner but il 'the land cannot be sold
for the amount, Of the taxes, &C., DUE
the collector shall purchase the same
in behalf of the United States for the said
amount" but aI,oayS the owner shall have the
right, at any time within two years from the
day of sale, to redeem by paying the taxes.
&C. The design of the act, and SO Is It's effect
was simply to compel the detalllter to raise
The amount by a mortgage on his land for q
period vi two years. In one event only, not
| likely ever 10 occur, the United States may
become, through the collector, the owner at
the end of two years, if the land is not re-
deemed then, subject to very grave doubts
whether their title will be worth much. But
this is not forfeiture or coTytScdtion, 1t is
title under a judicial proceeding to which the
owner OF the land was party.
Now at the time this law was enacted, the
State had seeded and was out Of the Union.
Supposlng such thing possible, it may there
fore be assumed that it had no application to
this State; but when in November, 1861, that
part Of the State known as Saint Helena Far.
ish-a political division of the State, divided
from the other part Of the State by wide bays,
inlets and riyers-was subjugated and taken
possession OF by the forces of the United States.
it became again subject to the aws-'tte ciciL
authority OF the Government of tie United
States' was then re-established. In the
whole extent Of the parish, it was in lindispN-
tel operation, and from thence forward al
ways without aid from any other power, sufi-
Client for all civil purposes. That thsS ccas 50
Is susceptible Of the very highest proof
But on the 7th day Of June, 1852, seven
months after the subjugatlon Of this parish
and the complete restoration therein of the
ciuil authorities, Congress passed another law,
which no respect for that body will prevent
ME from denounclng as the most atroci0us and
cruel wrong which ever was Inflicted even by
an absolute despot upon his subjects. History
and the revolution Of a few years may exhibit
this monstrous wrong in all Its deformity; at
present it is my purpose emily 10 show the ruin
and deSolation which have followed Its appllca-
Brisbane and Wording, styling themselves
limited States direct tax commissioners
for South Carolina" have warped and
bent this most ferocous and barbarous
law from its original meaning and pur-
pose to suit their own. A judiciary sufficiently
intelligent, firm and honest may yet be found
to redress these peoples wrongs. The act is
taxes In insurrectlonary districts within the
United States and for other purposes The
first section Isl "That when in any State or
portion Of any State by reason Of tras1rrection
or rebellion the ciuil authority OF the Gouer1-
nient 0fthe United States is obStr,tcted so that
the provision Of the act Of 1861 cannot be
peaceably execnted, the said direct taxes shall
1cherein the cluu authority Is thus o6Structed,
upon all the lands situate therein"-by another
not very Objectionable rule-''and each parcel
of said land according to said valuation is
charged with the payment Of its proportion OF
the whole tax, and in addition thereto pen
atty Of fifty per cent"
For what crime Is this penalty inflicted
Congress then did not reject the idea that
part of State may be in rebellion and the
other part in perfect subjectlon and repose,
but provided for just such condition Of things
It was only for that part or portion, wherein,
by reason of rebellion, &C., the civil authority
was DISTRACTED. that the act Of 1862 was intend
ed-for every other part or portion, the aet OF
1861 was the law.
State of South Carolina, except that portion
known as st. Helena Parish, was IN rebellion;
to the whole State, then, except this parish,
the act of 1862 applied; but how could 1t apply
to that portion wherein, as have shown, the
civil authority OF the Government of the United
States was and had been in continuous opera
alton for at least seven months before, and
never had been at any time from November,
1861, in any manner obstructed. or insufficient
forits own viudlcation =? In the interval be-
tween November, 1861, and the end Of the war
there were no persons in the parish except the
most loyal, namely, Federal soldiers and sail
ors, negroes and Yankee shopkeepers and ped
dlers, who had hOcked In with their notl0ns.
By what ingenuity then did the tax commits
soners twist this law to their purposes
The second section provides, THAT on
or before the first Of July next, lSG2,)
the President, by proclamation, shall de-
clare in what States or paris OF States
said insurrecton exists" &c. Within the
time he did proclaim that in South Carolina
and several other States named, insurrection
did exist. Therefore, say the commissioners
in July, 1862, rebellion existed in ST. Helena
Parish, and the civil authority OF the govern
ment could not have been sufficient Tor the
peaceable execution of the act Of 1861 therein.
Nothing can be more false and absurd Be-
cause insurrection existed in the State, there
fore it existed in the parish-when the thing
was impossible. A part OF the State IN the
actual occupation since Sth November. 1851,
In its whole length and breadth, OF the most
loyal and grateful Of all his loyal subjects:
Devoted soldiers and sailors. emanclpated
slaves, thriving trades and nobody else. IL
the President was deceived concerning li!e
condition of things in this parish. and meant
more than he has sail in his proclamation,
who deceived him Had he forgotten thG
glorious conquest Of that county by Admiral
fJnnont i'm November, 1861 One thing is
certain they i!he commissioners knew that
the civil authority OF the government was IN
Obstrucfei in that parish. and that it was only
,r6eu and ichere it proved insufficient for the
nearnable execution of the act OF 1861, by rea-
Son OF rebellion and insurrection, they had any
shadow OF authority 10 enforce the act of 1862.
They also knew that where rebellion and in
c,,r,: ion did nnt in ffct exist tbe President