bond.

in the form of a bond to the United States, with sufficient sure- missioners to give ties in the sum of dollars, conditioned for the faithful discharge of his duties; such bonds and sureties to be approved

by the commissioners.

XVIII.

the commissioners to constitute

a

In case the three commissioners shall fail to attend any meetings A majority of of the board, of which all shall have had due notice, any two members of the commission shall constitute a quorum for the transaction quorum. of business, and for the performance of any duty required by the said act; and the commissioners shall cause to be kept a journal Journal or record or record of all their proceedings.

XIX.

to be kept.

veying, viewing,

All expenses incurred for surveying, viewing, measuring, or as- Expenses of sursessing the said lands shall be charged thereon, and apportioned, &c., to be charged according to valuation, to each tract or lot, and collected with other and apportioned. expenses.

XX.

A transcript of the books referred to in section 14 of said act, duly verified, will be returned to the Secretary of the Treasury on the first day of each and every month after the first assess ment shall have been completed.

Acres

County, State of

VALUATION of land, and lots of land, in

assessed under an "Act of Congress for the Collection of Direct Taxes in insurrectionary districts within the United States, and for other purposes," approved June 7, 1862.

ABSTRACT of Land and Lots in

County, State of

sold for Taxes, under an "Act of Congress for the Collection of Direct Taxes in insurrectionary districts within the United States, and for other purposes," approved June 7, 1862.

Lots
Blocks

RULINGS UNDER DIRECT TAX LAWS.

*

*

*

(No. 1.)

As to the proper construction of the first Section of the Act of Congress for the collection of direct taxes in insurrectionary districts, as to what valuation is to govern the boards of Direct Tax Commissioners in the assessment of the

taxes.

Tax to be assessed on all lands

No state assess

ment made subse

quent to Dec. 31,

1860, can be re

garded as author

(Stat. June 7,

The act requires that the taxes apportioned among the several states and territories shall be apportioned in each state or territory, not exempt by law. or part thereof, wherein the civil authority is obstructed, on all lands or lots of ground situate therein, except such as are exempt from taxation by the laws of said state or of the United States, as the lands or lots of ground were enumerated and valued under the last assessment and valuation thereof, made under the authority of the state or territory previous to the first day of January, A. D. ity. 1861. The language of the act appears to be perfectly clear, 1862, sect. 1.) so clear that it is incapable of being misunderstood. The last valuation made under the authority of the state or territory previous to the first day of January, 1861, is the valuation which is to govern in the assessment of the direct taxes in all cases, whether any valuation was made under the state authority at a later period or not. Where the directions of the act are so positive and explicit they ought to be strictly obeyed, and the Commissioners have no cause to heed the valuation of 1861, or 1862, where the valuation of 1860 is accessible. Where that valuation is not accessible, the later valuations may under certain circumstances be referred to, amined to aid in to assist in ascertaining what was the last assessment prior to Jan- ascertaining last uary 1st, 1861, whatever the actual date of that prior assessment

Subsequent valation may be ex

valuation.

may be.

(No. 2.)

*

*

*

Whether, under the 15th section of the same act, the $500 exemption extends to all real estate owners, or but to persons only whose estate is worth $500 or less.

*

*

The exemption

only to persons re

tates

tax.

subject to

* The $500 is allowed to all persons resident on the property within the jurisdiction of the Tax Commis- of $500 is allowed sioners, and is not to be allowed in respect to property on which siding on the esthe owner does not reside. In other words, every person who owns property subject to assessment, is to be allowed the prescribed exemption, whatever may be the value of his property, provided he reside on it. If his property is not worth more than $500, the whole is exempt. If worth more, all above $500 is taxable. If value exceeds Where the owner does not reside on his property it is taxable for $500, the excess is the whole value, where not otherwise exempt by the laws of the

state.

taxable.

(No. 3.)

If the owner ap

request the estate

a purchaser for less

Concerning the sale of lands under the Direct Tax Laws.

1st. Where the owner of lots or parcels of ground advertised pear in person and for sale for the non-payment of direct taxes shall appear in person to be struck off to before the Board of Commissioners, and request the same to be than two thirds of struck off to a purchaser for a less sum than two thirds of the the assessed value, assessed value thereof, the Commissioners would, by force of the cannot receive bids provision contained in the amendatory statute, approved February 6th, 1863, be bound by such request, and should not receive bids from other persons who might offer larger amounts.

the Commissioners

for a larger sum.

The power to bid for the United

2d. The authority delegated to Tax Commissioners by the States discretiona- statute aforesaid to bid off property upon certain contingencies ry, and not a duty. therein expressed for the United States, at a sum not exceeding two thirds of the assessed value thereof, is not obligatory in char acter, but implies only the proper exercise of a discretionary power.

No expense to be allowed except for advertising.

Taxes may be

State where civil

3d. The statute makes no provision for the allowance of any expense whatever in addition to the cost of advertising.

(No. 4.)

In reference to the authority of the Tax Commissioners in States and parts of States where the civil authority is or has been overthrown.

By the 1st section, any part of any

assessed in any State or district where the civil authority of the United States is authority is over obstructed, is liable to assessment under the law, and it matters less than a muni- not whether that part constitutes a municipal division of the State cipal division. or Territory or not.

thrown, even in

ity must be re-es

one

ty, or district be

Military author- By the 6th section it is required that the military authority of tablished in the government should have become established in one whole parwhole parish,coun- ish, county or district before the proper Board of Tax Commisfore any assess- sioners shall enter upon the duties of their office. That provision ment can be made. makes the establishment of the military authority over a single municipal division a condition precedent to the exercise of the auWhen so estab- thority of the Board. But when that condition is once fulfilled limit to authority there is no limitation of the authority of the Commission as to adof Commissioners joining districts.

lished, there is no

to assess in all

under military control.

parts of the State The Commissioners may extend the assessments to the whole or any part of such adjoining districts as may be under the military control of the government, and is no objection to their proceedings. Nor will it affect the titles of purchasers of tracts sold for taxes, that part of such district is occupied by the rebels.

Stat. June 7, 1862.

defined with refer

The term "sailors," in section 11, is evidently intended to designate that class of persons who follow the sea as a pursuit, or for Word "sailors" a livelihood, and who are mustered into the naval service as such, ence to the rights and certainly does not include those engaged on a vessel which is of sailors to purhired by government for a particular purpose, or for a short time, the Direct Tax law such as transportation of troops or supplies from place to place.

chase lands under

of June 7, 1862.