Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1892-09-22
The Direct Tax.

The direct tax money, which is now
being refunded % the property owners
in l9 counties of this state and in the
cities ofRichmond, Norfolk, Petersburg,
Lynchburg and Alexandria, was paid
originally under an act OF Congress. APP
proved August 5, 1861. This act pro-
vided that for tn carrying on of the
federal government direct tax Of
$20,000,00O be laid annually upon the
United States, to be apportioned to the
various States. Virginia paid $685.
550.GG under this law.
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 re-
spective States. The act also provided
that should any of the people of any OF
the States or Territories of the United
States or the District of Columbia be in
actual rebellion against the federal gov
eminent the execution ofthe provisions
of the act within the limit of such State
and Territory is to begin as soon as the
authority of the United States has been
re-established. According to the pro-
visions of an act of Congress approved
June I. 1862, this direct tax was TO be
charged upon all the lands and lots OF
grounds in those States and Territories
where it could he pe.ccably executed.
Another act of Congress, approved July
l, 1862, provided that only one direct
tax be levied on the lands and lots of
grounds in the various States until
April l, 1865.
In Virginia this direct tax was, on ac-
count of the war, only collected in 1850
and then only in - counties and the
cities mentioned above, the collectors
and assessors III the other sections hav-
ing failed for some reason to comply
with their duties
In many cases the tax was paid by
persons other than those who owned
the property. The act of the Legisa-
turc provides for this difficulty as fol-
lows:
''In cases where it shall appear that
one person who owned the land upon
which the said direct tax was levied ut
the time such tax was paid, but some
other person person paid the tax. it
sail be presumed prima .facic that the
land. owner. or his representative, or
his committee, is entitled 10 have said
tax refunded to him unless the person
making the payment rs Aforesaid, his
representative or committee, shall
make it appear that he is entitled to
have the said tax refunded to him."
Further on the act provides that
when person who paid the
tax on anothcr's property applies
for the money the application shall
lie over for thirty days to give oppor-
tunity for other applicants 10 intervene.
At the expiration Of thirty days the
money shall be paid to the party who
appears to be properly entitled to it.
If, from any cause, the commissioner
is unable to decide who is entitled to
the money, he may. upon ten days mo-
tice in writing 10 the parties interested
or any Of the claimants upon notice to
the adverse party and commissioner,
apply 10 the County or Corporation
Court to adjudge what disposition shall
be made Of the fund in dispute.
Ifany OF he fund shall remain in the
hands OF the commissioner unclaimed
after January /, 1898, it will be turned
over to the City and County Treasures
and 90 to the credit Of street and road
| improvements.