The times. [volume] (Richmond, Va.) 1890-1903, 1892-08-17

A History cfths Law Imposing 1.-THE Old
Limits Of Richmond,

Limits Of Richmond,
The direct tax money, which will soon be
refunded to the property owners in forty
nine counties of this State and in the cities
of Richmond. Norfolk, Petersburg and
Lynohburg. was paid originally under an
act of Congress- approved August ., 1851.
! This act provided that for the carrying on
| of the Federal Government direct tax OF
| S20. 900, 600 be laid annually upon the United
l States TO be apportioned 10 the various
States in the following manner: Maine.
| s420 S26: New Hampshire. Sab. 1886 Yer
| mont. s2l1 ,O6s; Massachusetts,. 1924. 3sl.33;
/ Rhode Island, sii6. 6s Connecticut,
| S3O9 2l3: New York. q COZ, .66: New JeT-
ssy. $780, 1874; Pennsylvania sl,946,7 19.8S.
| Delaware, S74.6s3.83 Maryland, 1885,
1913. 33: Virginia. s937, 550.66: North Carolina,
| 1876. 1896; South Carolina, 1868. 570.66;
Georgia, s5S4,S6I33' Alabama, 1929.
/ 3l3.03. Mississippi. Sfl3,054.66; lOulsi-
ana. S3S5.8S6.66; Ohio. 1885,, 059.33
Kentucky. S713.695. 80; Tennessee. 1868. 1875
| Indiana. S904 1888; Illinois. S1.146, 65l.33;
Arkansas, s26l .sS6; Michigan, t50i, 1888;
! Florida. s77522.66; Texas, 1855. 1866;
Iowa. S452. 0S5 Wisconsin. S5l9 $50 6G; Cali
fornia. 1854, 1896 Minnesota, sl08.524;
Oregon, s55, 1906; New Mexico. S62. 548;
Utah. S25, 982 Washington. 81 755. 80 Ne
brasks. Sl9.3l2; Nevada. s4,592.56; Colo
RADIO. S22. 9053 80; Dakota. 5S.2gl.33: Dis
tict of Columbia, s49,437.33.
This direct tax was assessed on the value
Of all lands and lots of ground with their
Improvements and dwelling houses. except
the property belonging to the United States
or any State or permanently or specially
exempted from taxation by the laws Of the
respective States. The act also provided
that should any Of the people Of any of tho
States or Territories of the United States
or the District of Columbia DO IN actual
rebellion against the Federal Government
the execution Of the provisions Of the act
within the limit Of such state and Terri
tory is TO begin as soon rs the authority OF
the United States has been re-establlshed.
According 10 the prOViBOns OF an act of
Congress approved June T, 1852, this direct
tax was 10 be charged upon all the lands
and lots OF ground in those States and Ter
ritories where it could be peaceabiy exc
cuted. Another act Of Congress. approved
July /, 1862, provided that only one direct
tax be levied on the lands aud lots Of
grounds IN the various States until April
/. 1860
Tn Virginia this direct tax was on account
of the war only collected in 1865 and then
only in fOrty-nine counties and the four
cities mentioned above the collectors and
assessors IN the other sections having failed
for some reason 20 comply with their
duties
The list of property owners who are
entitled 20 a refundng Of the direct tax. as
published in Sundays TIMES. only gives
tee names of those who held the property
in 1860. A good deal of property changed
hands daring the years ls60-l565. and when
the tax WAS finally collected ia the latter
year. it was paid by the new owners, who
are entitled TO the refunding OF the tax.
On July J. 1867 the boundary lines OF tho
city Of Richmond we're extended, and up %
that time the city proper only consisted of
Jefferson, Madison and Monroe wards. The
published list of property owners IN this
city entitled 20 tie rounding OF the tax
money refers only 70 those whose property
was in 1860 situated within the city limits.
The other prOperty-owners will ind their
names in the tax lists of HenricO county.
There is no public record on file TO show IN
detail the boundaries of the city IN 1860. but
from an official map. drawn by Mr.. Allcalah
Bates in 1885. which Is now on tile IN the
City Engineers office, the boundary line IT
the city OF Richmond may be described APP
proximately as follows:
Beginning at q point on James river OPP
pOsite Broad Rock Island, thence running
in a straight line north. 10 degrees east,
running through the penitentiary buildings
and continuing ia a straight line intersec-
ting at Franklin and Madison streets. thence (
20 Broad street q little west OF bOnrOe /
street. intersecting at Muntord and Leigh /
streets, crossing Bacon's Quarter branch |
near Brook avenue thence running south .
75,l degrees east 70 q point little east OF
Concord street TO what was then known
az Craghiil. thence running south 81
degrees east 70 the northwest corner
of Clay and Eighteenth street.
thence running south 87ls degrees west
along the western line Of Eighteenth
street 20 Broad street. thence along
the north side Of Broad street 531 de-
grees east 10 what was known rs Bloody
Run Gully TO the centre of Grace street
thence south l2I degrees east along the guy
to point near TO what Is now Dennis street
street thence south So degrees west 20 tho
James river. thence along the northern Inc
OF the James river TO the starting point
Up 20 last evening commissions ana wal
rants we're issued 70 the commissioners IN
the various counties tor the following
amounts. Ham Sheppard OF Fauquier
county. go. 1928; William n. Brauer, OF
Henrioo county, Sl5,2000l; G. J. Wade, OF
Montgomery county. S20s5.0f. John Hors-
lev. of Nelson county. s5,8l6.36; G.. W.
Koontz. of Shenandoah county, SS,s43.74,
j. r. Wingfeld. Of Abemarle county
sl6.Ie96t. Joseph ". Bonner OF Bath
county. ss6.54 r. A. East, Of Halifax
county. 81 $3.50. ". II. Ricketts, Of
Orange county 36252.8) W. y. Dupuy, of
Roanoke. t7O8669. Joseph 4. Duke, OF
Norfolk county, ell, 1878.