Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1877-12-26

birth and the descendant vi Il lolS llhC y.
DISTINGUISHED men. The maiden name of
his mother, to whom he was accustomed to
saw he lowed everything" was ANNE Hlll
Carter, a daughter Of that branch OF the |lr,
einia family Of Carriers residing at Shirley,
on James river, Va. .
Anne Carter became the second wife OF
Henry Lee, of the revolutionary war, SO we'll
known as Light Horse Harry For some
years after their marriage they resided at
Stratford, in Westmorcland county, Va, The
old seat of the Lee family, situated on the
banks Of the Potomac, and here their Illus
trious son was born on January ~, 1907.
Robert Edward Lee was educated at the
| Military Academy of West Point, where ne
| graduated with distinction. He rendered
brilliant service in the Mexican war, and MS
featy to the Government is evlnccd by the
reluctance with which he resigned his com
mission as an officer in the United States
army.
In 1861, when party and sectional feeling
were running high, he always counselled
moderation and forbearauce.
South Carolina seeded from the Union in
December, 1860, and Col. Lee remained ut
his most; other States followed, and he kept
his place Fort Sumter was fired upon and
the troops of the United States had a COLI
sion with Tie citizens in Baltimore, Md, and
still he adhered to the Government. But
on the 10th April, 1861, the Convention
then in session in Virginia passed an ordi-
nance of secession. and united her fate with
the South.
Col. Lee, believing that his Allegiance
was first due to Virginia, resigned his
commission in the United States army, and
cast his lot with the Southern Contedcracy
Such is brief summary of Col. Lees 70,
sition prior to the late war-a war in which
by Providence he was destined to take Sc
prominent part, and through which, in his
great name, he has bestowed upon his coun,
try gift which cage cannot wither' as lone
as men shall worship fame or covct glory.
| On the 9Th August, 1861, the United
| States Congress passed IAN act to provide
increased revenue from imports, to pay III
tercst on the public debt, and for other pur
poses,' and on the 9TH June. 1862, passec
IAN act for the collection of direct taxes il
insurrectionary districts within the United
States, and for other purposes and on tho
9th February, 1868, enacted still another
law, entitled can act to amend an act emil
tied An act for the collection Of direct taxes
in insurrectionary districts within the United
States, and for other purposes, etc. Inc
first named law imposed direct annual LAY
of $40, 100000 upon the United States, anc
apportioned to Virginia the sum Of 1927,
552.67. The tax imposed upon Arlington
was S92 OF.
! The Treasury Department and commits
sioncrs appointed under the law, ruled, IL
constituting the statutes, that no one could pay
the taxes upon property assessed except tn
person against aohons and IN aOhose name tn
tao aoas charged. 1.-THE Supreme Court O
1thc United States has since decided that Thu
rule amounted in law and in fact to q avaire1
of any tender of the tax. See Tacy vs.
Irwin, 18th Wall, $40
| Peculiar conulliuno a"u ,"..-..o,a pu.uo".
were imposed on the owners Of lands within
the insurrectionary States. An additional
penalty for non-payment was authorized
| Under the law of 1861 the tax charged or
the land could be collected by distress OF
goods found upon it; under that Of 1862 nj
distress on goods was provided for, but tn
land was primarily and alone bound. The
owner or superintendent of land could pre-
vent its sale by paying the tax under tho
law Of 1861 only the o1cner under that o.
1862. The owner, or any person in his be-
| half, might redeem under the former only
the o1oner, IN person, under the latter. \
sale Of the land, in case Of insufficient dis,
tress, was directed by the one Forfeiture
to the United States by the other. Only Sc
much land as was needed to pay the tax
was forfeited and sold under the other. BY
the one the surplus purchase money, after
paying the tax, was paid to the owner; by
the other the surplus was paid into the
United States Treasury and one half of ii
appropriated. The patent injustice Of the
law of 1862 is manifest from the fact that
there was in the mansion at Arlington
valuable personal property amply sufficient
to have paid the tax and penalty assessed
upon the land Had this personally been
taken for the tax, the estate would have
been saved, but under the peculiar
provisions of the law, the whole property
was sold to pay a tax of S92.07-an action
without judicial sanction in this country OR
England, contrary to the animus of the
Magma Charta, and a violation of the genius
of the American Constitution.
AS Mrs. Lee was in the South, and the
war in active operation, she could not appear
in person. to pay the tax, and Arlington was
Sold
Tbs sale was made in accordance with the
proclamation of President Lincoln, dated
January 6, 1864, and took place during the
| same month. the property being struck of
| to the United States for the sum of $685.
No portion Of the purchase money was
paid, as it would have been an empty form
for the Government to have paid the amount
into its own Treasury. The claim of tho
United States is set forth in ''tax.sale Ger
ti6cate," Of record in the clerks office for
the county of A 'eXandria Va and Il in the