Year: 1863

sale. for Delinquent Taxes, OF Ger.
tain Lan.s situated i'm the State OF


south Carolina.


To the Tar Commissioners for the District Of South
Clroina: Wher you were duly appointed boari
of axCommissoners for the District Of South Carolina
wherein by reason of insurrection and reDeioh the


civil authority of the Government Of the United States
has been and continues to be obstructed 80 that tn
provisions of the act entitled IAN act to provide In
creased revenue from imports to pay interest on the
public debt and for other purposes" approved August
s 1851, could not be peaceably executed; and


Whereas heretofore to wit in the months of Febru-
nv and March of the present year you Commission
rs aforesaid caused certain lots and parcels OF land


uased in the Parish of St Helena in said State, to be
scld for the direct taxes unpaid and charged on the
same; and


Whereas at said sale you struck off to the United
States divers of said lots and parcels of land at certain
equal in each case to at least the tax penalty ana
costs and ten per cent interest said tax charged on
each lot parcel of land respectively pursuant 10 puD
lic notice heretofore given: and


Whereas the of said lots and parcels OF land
10 struck of to the United States have abandoned the
ssme and have not paid the taxes thereon nor
them: and


whereas
satisfied that the said owners have left the said lots ana
parcels of Land to engage in and abet the said rebellion


Now therefore, these presents witness that l. Aora-
ham Lincoln President of the United States pursuant
to the provisions of the Act of Congress- entitled An
act the collection of direct taxes in insurrectonary
districts within the United States and for other pur
poses" approved on the 9TH day OF June, A. H. lS0-'
and the amendments thereto approved Oh the 9th day
of February A. d. SG have issued and hereby do issue
these very instructions and directions to you as the
Board of Tax Commissioners aforesaid in the manner
and form following, that is to say:


First You will cause the Gaid lands except such as
in these instructions particularly excepted Tor pro-
xided fory be surveyed and subdvided and sold at
public sale in parcels not to exceed three hundred and
twenty to any one purchaser, after giving due
notice thereof for sixty days IS upon the sale oil other
public lands of the United States and to issue cerf
cate therefor Such lands to be sold on the terms pre-
scrbed in the eleventh section of the Act entitled An
act for the collection Of direct taxes in insurreconary
districts within the United States, and for other pur-
poses and of the Act amendatory OF the same, ap-
apoyed the sixth day OF February, A. d. lSO5.


Second Ifupon such sale any ;,erson serving in the
Army or Navy or Marine Corps, shal become pur-
chaser and shall pay Onefourth part OF the purchase
money pursuant the provisions of the said eleventh
section of the said Act of Congress the said (ommis
soners shall issue certificate Tor the said tract or par
Gel of land so purchased subject nevertheless to the


payment Of the residue of the purchase money IN three
wears from the date of said sale either in money in


certificates of Indebtedness Of the United States, and
subject also to the condition that he his heirs or assigns
shall commit no waste upon the premises sod ana IN
case he they shall fail pa! the residue of the said
purchase moUey within the time limited 1or the payment
fhcreo or shall aHy time prior to the full payment of
the purchase money in cash or in certificates OF indeb
<nfss GfOr, said with interest If any due upon the
same together with costs commit Sny waste. It shall
and may be lawful for said Commissioners or their sue
in Office TO enter upon the said premises ana 10
Sch the same for the payment OF the purchase money
due the United States returning the overrus, any
there shall be- the said purchaser lis heirs assigns
holding the said land Which conditions shall be fully
set ont in the certEfcate of the omn issioners.


You will cause the plantations on II. Heena Island
and known as and's end. and the Ben Chaplin place
10 be laid off and divided into town lots OF such size as
Won may Judge proper not exceeding five acres each
and yCu will proceed 10 sell all said lots not needed or
selected for Government purposes at public sale, for
cash Or If any person or persons serving IN the army
1lth section of The Act Of Congress hereinbefOre men
toned and subject to the conditions stated in these n
sructons in case OF sales to such person or persons
serving aforesaid Prior TO making sale OF said lots
you will cause the OF the same to be permanent
y marked and duplicate plots or drafts OF said lots to be
made describing them accurately by metes and bounds
thereof or other definite description and You will cause
said copies to be duly authenticated under your hands,
one whereof you will transmit tn the Office OF the Secre
fsry of the treasury to be filed therein.


There are excepted from these instructions to
se parts of the following tracts of land which are
served for the use of the United States for war; military
naval revenue and police purposes.


ON st. Helena Island Eddings Point ST. Helenayille,
St Helenayille Co.; pine land Lands End and the Ben
Chaplin place.


On Coosaw Island. Coc~lw.


On Ladies island. White Hall and Laurel Fay.


On Port Royal Island the Hermitage the Cottage.
the Old Fort the Farm. Pigeon Point the Campbell
place the Bell place Magnolia and the Middleton Stew
art place; and on Parry's Island the Means place:
woodland deemed necessary for the use of the
United States.


And you VIII c;use the said parts so reserved asore
,nid to be surveyed and dup ate plots and drafts of
the me to be mad describing the same by mees and
bounds other definite descriptions one Of which plots
cause to be flied in tn, oce of the Secretary OF the
Treasury.


You will set aplr for school purposes in convenient